RESTRICTED  
  
WT/TPR/S/453  
18 March 2024  
(24-2354) Page: 1/113 
Trade Policy Review Body   
 
 
TRADE POLICY REVIEW  
REPORT BY THE SECRETARIAT  
MOROCCO  
This report, prepared for the sixth Trade Policy Review of Morocco, has been drawn up by the 
WTO Secretariat on its own responsibility. The Secretariat has, as required by the Agreement 
establishing the Trade Policy Review Mechanism (Annex 3 of the Marrakesh Agreement Establishing 
the World Trade Organization), sought clarification from Morocco on its trade policies and practices.  
 
Any technical questions arising from this repor t may be addressed to  Arne Klau (+41  22 739 57 06), 
Ana Cristina Molina (+41  22 739 60 60), and Carlos Pérez del Castillo (+41  22 739 53 36). 
 
Document WT/TPR/G/453  contains the policy statement submitted by Morocco.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Note: This report is subject to restricted circulation and press embargo until the end of the 
first session of the meeting of the Trade Policy Review Body on Morocco. This report was drafted 
in French.  
  WT/TPR/S/453 • Morocco  
 
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  CONTENTS  
SUMMARY  ................................ ................................ ................................ ........................  6 
1   ECONOMIC ENVIRONMENT  ................................ ................................ ..........................  9 
1.1   Main features of the economy  ................................ ................................ .......................  9 
1.2   Recent economic developments  ................................ ................................ .....................  9 
1.3   Developments in trade and investment  ................................ ................................ ........  12 
1.3.1    Trends and patterns in merchandise and services trade  ................................ ...............  12 
1.3.2    Trends and patterns in FDI  ................................ ................................ ......................  15 
2   TRADE AND INVESTMENT REGIMES ................................ ................................ ...........  18 
2.1   Overview  ................................ ................................ ................................ ..................  18 
2.2   Trade policy formulation and objectives  ................................ ................................ ........  18 
2.3   Trade agreements and arrangements  ................................ ................................ ...........  21 
2.3.1    WTO ................................ ................................ ................................ .....................  21 
2.3.2    Regional and preferential agreements  ................................ ................................ ....... 22 
2.3.3    Other agreements and arrangements  ................................ ................................ ........  24 
2.4   Investment regime  ................................ ................................ ................................ .... 25 
3   TRADE POLICIES AND PRACTICES BY MEASURE  ................................ ........................  31 
3.1   Measures directly affecting imports  ................................ ................................ ..............  31 
3.1.1    Customs procedures, valuation and requirements  ................................ .......................  31 
3.1.2    Customs valuation  ................................ ................................ ................................ .. 34 
3.1.3    Rules of origin  ................................ ................................ ................................ ........  35 
3.1.4    Customs levies  ................................ ................................ ................................ ....... 35 
3.1.4.1    Applied most -favoured -nation (MFN) tariff  ................................ ..............................  36 
3.1.4.2    Tariff bindings  ................................ ................................ ................................ ..... 41 
3.1.4.3    Tariff preferences  ................................ ................................ ................................ . 42 
3.1.5    Other charges affecting imports  ................................ ................................ ................  43 
3.1.5.1    Internal duties and taxes  ................................ ................................ ......................  43 
3.1.5.1.1    Value added tax (VAT)  ................................ ................................ .......................  43 
3.1.5.1.2    Internal consumption tax (TIC)  ................................ ................................ ...........  44 
3.1.5.1.3    Other internal taxes ................................ ................................ ...........................  46 
3.1.6    Import prohibitions, quantitative restrictions and licensing  ................................ ...........  46 
3.1.7    Anti-dumping, countervailing and safeguard measures  ................................ ................  48 
3.1.7.1    Anti-dumping and countervailing measures  ................................ .............................  48 
3.1.7.2    Safeguard measures  ................................ ................................ ............................  48 
3.2   Measures directly affecting exports  ................................ ................................ ..............  49 
3.2.1    Customs procedures and requirements  ................................ ................................ ...... 49 
3.2.2    Export taxes  ................................ ................................ ................................ ..........  50 
3.2.3    Export prohibitions, licensing and control  ................................ ................................ ... 50 
3.2.4    Export support and promotion  ................................ ................................ ..................  51 
3.2.5    Industrial acceleration zones  ................................ ................................ ....................  51 WT/TPR/S/453 • Morocco  
 
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  3.2.6    Customs regimes  ................................ ................................ ................................ .... 52 
3.2.7    Export financing, insurance and guarantees  ................................ ...............................  53 
3.2.7.1    Promotion  ................................ ................................ ................................ ...........  54 
3.3   Measures affecting production and trade  ................................ ................................ ...... 54 
3.3.1    Incentives  ................................ ................................ ................................ ..............  54 
3.3.2    Standards and other technical regulations  ................................ ................................ .. 56 
3.3.2.1    Standards and technical requirements  ................................ ................................ .... 56 
3.3.2.2    Sanitary and phytosanitary requirements  ................................ ................................  57 
3.3.3    State trading, state -owned enterprises and privatization  ................................ .............  61 
3.3.4    Competition policy and price controls  ................................ ................................ ........  62 
3.3.5    Government procurement  ................................ ................................ ........................  64 
3.3.6    Intellectual property rights  ................................ ................................ .......................  65 
4   TRADE POLICIES BY SECTOR  ................................ ................................ .....................  67 
4.1   Agriculture and fisheries  ................................ ................................ .............................  67 
4.1.1    Overview  ................................ ................................ ................................ ...............  67 
4.1.2    Agricultural policy  ................................ ................................ ................................ ... 69 
4.1.3    Border measures  ................................ ................................ ................................ .... 71 
4.1.4    Production and export support ................................ ................................ ..................  74 
4.1.5    Developments in selected subsectors  ................................ ................................ ........  76 
4.1.5.1    Cereal crops and products thereof  ................................ ................................ ..........  76 
4.1.5.2    Oilseed cro ps ................................ ................................ ................................ ....... 78 
4.1.5.3    Sugar  ................................ ................................ ................................ .................  78 
4.1.5.4    Carbonated beverages, wine and cider  ................................ ................................ ... 78 
4.1.5.5    Livestock and livestock products  ................................ ................................ ............  79 
4.2   Fisheries and aquaculture  ................................ ................................ ...........................  80 
4.2.1    Overview of the market and the regulations  ................................ ...............................  80 
4.2.2    Fishing by foreign enterprises  ................................ ................................ ...................  84 
4.2.2.1    Morocco -EU fish eries agreement  ................................ ................................ ............  84 
4.2.2.2    Fisheries agreement with the Russian Federation  ................................ .....................  84 
4.2.2.3    Fisheries agreement with Japan  ................................ ................................ .............  84 
4.3   Mining and Energy  ................................ ................................ ................................ ..... 85 
4.3.1    Mining  ................................ ................................ ................................ ...................  85 
4.3.2    Energy  ................................ ................................ ................................ ..................  88 
4.3.2.1    Electricity  ................................ ................................ ................................ ............  88 
4.3.2.2    Hydrocarbons  ................................ ................................ ................................ ...... 90 
4.4   Manufacturing sector  ................................ ................................ ................................ . 92 
4.5   Services  ................................ ................................ ................................ ...................  96 
4.5.1    Overview  ................................ ................................ ................................ ...............  96 
4.5.2    Financial services  ................................ ................................ ................................ .... 96 
4.5.3    Telecommunications and postal services  ................................ ................................ .... 98 WT/TPR/S/453 • Morocco  
 
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  4.5.4    Transport  ................................ ................................ ................................ ...............  98 
4.5.4.1    Air transport  ................................ ................................ ................................ ........  99 
4.5.4.2    Maritime transport  ................................ ................................ ..............................  100 
4.5.4.3    Rail transport  ................................ ................................ ................................ ..... 101 
4.5.4.4    Road transport  ................................ ................................ ................................ ... 101 
4.5.5    Tourism  ................................ ................................ ................................ ................  102 
5   APPENDIX TABLES  ................................ ................................ ................................ .. 105 
 
CHARTS  
 
Chart 1.1 Trade in goods by HS section and main products, 2015 and 2022  .............................  13 
Chart 1.2 Trade in goods by trading partners, 2015 and 2022  ................................ ................  14 
Chart 3.1 Breakdown of applied MFN tariff rates, 2015 and 2023  ................................ ............  39 
Chart 4.1 Trade in agricultural products (WTO definition), 2015 -22 ................................ .........  74 
Chart 4.2 Exports of phosphates and derivatives,  2015-22 ................................ .....................  86 
Chart 4.3 MFN tariff averages by WTO non -agricultural product group, 2015 and 2023  ..............  95 
 
TABLES  
 
Table 1.1 Basic economic indicators, 2015 -23 (Q3)  ................................ ...............................  10 
Table 1.2 Balance of payments, 2015 -23 (Q3)  ................................ ................................ ...... 12 
Table 1.3 Trade in services, 2015 -23 (Q2)  ................................ ................................ ...........  15 
Table 1.4 Stocks of foreign investment in Morocco by activity sector, 2015 -21 .........................  15 
Table 1.5 Stocks of foreign direct investment in Morocco by origin, 2015 -21 ............................  16 
Table 1.6 Flows of foreign investment into Morocco by activity sector, 2015 -21 ........................  16 
Table 1.7 Stock of Moroccan investment abroad, by destination, 2015 -21 ................................  16 
Table 2.1 Trade -related laws and regulations published since 2016  ................................ .........  20 
Table 2.2 Pending notifications, December 2023  ................................ ................................ ... 21 
Table 2.3 RTAs in force  ................................ ................................ ................................ ...... 22 
Table 2.4 Law No. 03 -22, main features  ................................ ................................ ..............  25 
Table 2.5 Bilateral investment agreement in force, December 2023  ................................ .........  28 
Table 3.1 Operations under the RED subject to prior authorization  ................................ ..........  32 
Table 3.2 Revenue from duties and taxes levied on imports, 2016 -22 ................................ ...... 36 
Table 3.3 MFN tariff stru cture, 2015 and 2023  ................................ ................................ ...... 37 
Table 3.4 Brief analysis of the MFN tariff, 2023  ................................ ................................ ..... 37 
Table 3.5 Variable customs duties applied to sugar, 2023  ................................ ......................  40 
Table 3.6 Variable customs duties applied to cereals, 2023  ................................ ....................  40 
Table 3.7 Tariff lines for which the applied rate exceeds the bound rate, 2023  ..........................  41 
Table 3.8 Preferential rates, 2023  ................................ ................................ .......................  42 
Table 3.9 TIC applied to manufactured tobacco, 2023 ................................ ............................  44 WT/TPR/S/453 • Morocco  
 
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  Table 3.10 TIC applied to energy products and bitumen  ................................ .........................  45 
Table 3.11 TIC applied to sugar -containing products  ................................ .............................  46 
Table 3.12 TIC applied to cigarettes,  2022-26 ................................ ................................ ...... 46 
Table 3.13 Products whose import is restricted, December  2023 ................................ .............  47 
Table 3.14 Safeguard measures  ................................ ................................ ..........................  49 
Table 3.15 Suspensive regimes, 2023  ................................ ................................ ..................  52 
Table 3.16 List of agricultur al and veterinary inputs subject to prior import authorization, 
September  2023 ................................ ................................ ................................ ...............  59 
Table 3.17 Main  companies with a state holding operating in 2023  ................................ ..........  61 
Table 3.18 WIPO -administered treaties, 2023  ................................ ................................ ....... 65 
Table 4.1 Main agri -food products, 2015 -22 ................................ ................................ .........  67 
Table 4.2 Main imports of agricultural goods, 2015 -22 ................................ ...........................  68 
Table 4.3 Main exports of agricultural goods, 2015 -22 ................................ ...........................  69 
Table 4.4 Range of MFN agricultural tariffs and share of tariffs above 30%, 2015 and 2023  ....... 71 
Table 4.5 Tariff quotas notified to the WTO, 2023  ................................ ................................ . 72 
Table 4.6 Overview of agricultural activities eligible for state financial aid, 2023  .......................  74 
Table 4.7 Average customs duties on imports of oil, 2015 and 2023  ................................ ........  78 
Table 4.8 Average tariffs on imports of beverages, by main suppliers, 2015 and 2023  ...............  79 
Table 4.9 Fishery production and trade,  2016-22 ................................ ................................ .. 81 
Table 4.10 Tariffs on imported fishery products,  2015 and 2023  ................................ .............  82 
Table 4.11 Manufacturing output by main sector of activity, 2015 –20 ................................ ...... 93 
Table 4.12 Activity and profitability indicators for the banking sector, 2015 -23 (June)  ...............  97 
Table 4.13 Tourism indicators in Morocco, 2015 -22 ................................ ..............................  102 
 
BOXES  
 
Box 2.1 International arbitration conventions  ................................ ................................ ....... 29 
Box 3.1  Processes under the RED for which prior authorization is no longer required  .................  32 
Box 3.2 Main amendments to customs duty rates, 2024  ................................ ........................  39 
Box 3.3 Conditions for the import and marketing of seeds  ................................ ......................  59 
Box 4.1 Type of permit required to undertake mining activities,  2023 ................................ ...... 87 
 
APPENDIX TABLES  
 
Table A1.1 Exports by HS section and main products, 2015 -22 ................................ ..............  105 
Table A1.2 Imports by HS section and main products, 2015 -22 ................................ .............  107 
Table A1.3 Exports by main trading partners, 2015 -22 ................................ .........................  109 
Table A1.4 Imports by main trading partners, 2015 -22 ................................ .........................  110 
Table A2.1 Other premiums  ................................ ................................ ...............................  111 
Table A2.2 Morocco's notifications to the WTO, 2016 -23 ................................ .......................  112  WT/TPR/S/453 • Morocco  
 
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  SUMMARY  
1. Since its last trade policy review (TPR) in 2015, Morocco was able to increase its GDP 
per capita from USD 3,236 to USD 3,570. That period was also marked by a major recession in 2020 
(-7.2%), owing to the effects of the COVID 19 pandemic. However, a strong rebound in 2022 enabled 
the Moroccan economy to return to its pre -pandemic level very quickly. Nevertheless, Morocco's 
public finances deteriorated steadily during the period under review, with the Treasury's debt 
reaching 69.8% of GDP in 2022. During the same period, state presence in the economy remained 
strong and the Government invested massively in infrastructure.  
2. Dominated by manufactured goods, Morocco's international trade grew considerably between 
2015 and 2 022. The European Union remained the Morocco's main trading partner. Moroccan exports 
are fairly diversified, consisting primarily of chemicals, vehicles and transport equipment, electrical 
machinery and equipment, textiles, vegetable products and mineral products. Historically , Morocco 
has run a services balance surplus, largely thanks to tourism. Morocco remains highly attractive to 
foreign investors, as illustrated by the fact that the stock of foreign direct investment (FDI) increased 
from USD  49.7 bill ion in 2015 to USD  73.0 billion in 2021.  
3. Morocco participates actively in the work of the WTO and submitted several notifications during 
the review period. However, certain notifications were still pending as of December 2023, including 
those concerning ag riculture , and subsidies and countervailing measures. The country was involved 
in three dispute settlement procedures at the WTO as the respondent. It has signed the Information 
Technology Agreement (ITA), but has not yet notified its final Schedule of Com mitments. It ratified 
the Trade Facilitation Agreement (TFA) in 2019.  
4. Morocco has regional trade agreement (RTAs) in force with the European Union, the 
United  States, the European Free Trade Association (EFTA), Türkiye and most Arab countries. During 
the r eview period, it signed a new RTA with the United Kingdom and ratified the Agreement 
Establishing the African Continental Free Trade Area (AfCFTA). The latter was not notified to the 
WTO. In addition preferential access is granted to certain products from 33 African least developed 
countries (LDCs).  
5. In December 2022, a new investment law entered into force, covering all sectors, except 
agriculture. It contains provisions that seek to encourage the replacement of imports with local 
production, boost exports and reduce regional disparities. However, the conditions for receiving the 
premiums are relatively complex. Foreign investment remains restricted for certain activities in the 
electricity, transport, hydrocarbon, mining and fishery sectors.  
6. Since Morocco's previous TPR, many changes have been made to customs tariffs. The simple 
average of MFN tariffs rose from 12.5% in 2015 to 16.6% in 2023. The average duty was 32.2% for 
agricultural products (WTO definition) (a slight increase from 30% in 2015), and 13.7% for 
non-agricultural products, compared with 9.5% in 2015. All MFN tariff lines are bound and the simple 
average bound rate is 42.2%; 58% for agricultural products and 39.6% for non -agricultural 
products. As of 1 January 2024, customs duties have  been amended further. For example, the 40% 
rate has been reduced to 30% for the majority of products concerned. Variable duties continue to 
be applied to sugars and cereals. In addition, other duties and taxes still target imports only.  
7. As was the case du ring the previous TPR, Morocco still has a considerable number of tariff 
lines for which the applied rates exceed the bound rates , although  number did decrease slightly to 
774 (down from 792 in 2015). This has been the case since 2000, when Morocco amalgam ated 
"other duties and taxes", more specifically, the 15% fiscal levy on imports (PFI), with customs duties.  
8. The VAT system is complex, with two different regimes ("domestic" and "imports"), with or 
without a "right of deduction". Reform of this tax has be en approved and will be implemented over 
a three -year period (2024 26) to produce a simplified VAT regime with two base rates of 10% and 
20%, respectively. An internal consumption tax (TIC) is applied to tobacco, beverages, energy 
products and sugar -contai ning products.  
9. In 2020, export processing zones were renamed Industrial Acceleration Zones (ZAIs). Goods 
entering or leaving ZAIs are exempt from all duties and taxes for the first five years. The tax system WT/TPR/S/453 • Morocco  
 
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  is in the process of being reformed to harmonize  the ZAI regime with that of companies operating 
outside these zones.  To be eligible for the ZAI status, companies must export 75% of their output.  
10. New safeguard and anti -dumping measures have entered into force since 2016 . At the end of 
June 2023, 10  definitive anti -dumping measures were in force. Moreover, one anti -dumping 
measure has been in force for more than 10 years.  
11. A new Government Procurement Code came into force in 2023. The rules apply to all 
government entities, public institutions and local authorities. The Code gives preference to domestic 
companies and includes measures that favour micro -, small and medium -sized enterprises (MSMEs) . 
12. The Competition Council was set up in 2018 and imposed penalties for the first time in 2022. 
The telecommunic ations, financial services, audiovisual communication, port activities and electricity 
sectors have their own competition authorities . Prices for flour, sugar and butane gas, as well as for 
basic services, health products and services, and manufacture d tobacco are set by the State. Sugar 
and flour are subject to price controls . 
13. The National Food Safety Board (ONSSA)  carries out systematic controls of imported 
agricultural and agri -food products . Import and export licences are required for a number of 
products. In February 2021, Morocco joined the African Organi sation for Standardi sation (ARSO).  
14. Since Morocco's previo us TPR, no changes have been made to the legislative framework on 
industrial property. Copyright and related rights are managed by the Moroccan Office of Copyright 
and Related Rights (BMDA V), which has had financial autonomy since 2022.  The Office's 
admini strative costs will be funded by a percentage taken on income received from the exploitation 
of copyright and related rights.   
15. The agricultural sector remains a major source of employment. Moroccan agricultural exports 
and imports increased sharply between  2015 and 2022. The "Generation Green 2020 -30" strategy 
seeks to further develop the sector, create additional jobs and improve the living conditions of 
farmers . Morocco's last notification on agricultural domestic support measures dates back to 2012 . 
16. The phosphate s and derivatives  sector remains one of the pillars of the Moroccan economy. 
Morocco is the world's leading exporter of phosphates and one of the top exporters of phosphorous 
fertilizers . The sector's exports have grown at a remarkable rate, mainl y as a result of higher fertilizer 
prices. In 2022, they accounted for about 27 % of the country's total exports . The sector remains 
dominated by the state -owned enterprise, OCP S .A., which has a monopoly over reconnaissance and 
mining activities.  
17. Fossil fuels are still  the main source of primary energy. Although Morocco has made great 
strides in the development of renewable energy, it remains highly dependent on supplies of energy 
products from abroad. During the review period, it undertook reforms of the electricity sector, 
including the creation of a national regulatory authority and the reorganization of electricity 
distribution. Several initiatives are under way to develop the natural gas sector.  
18. The manufacturing sector plays a key role in the Morocca n economy , account ing for close to 
15% GDP over the period 2015 -22. The country's industrial and trade policies are largely correlated . 
Since 2015, Morocco has put in place Industrial Acceleration and Industrial Recovery Plan s, which 
seek to promote innovation, the development of clusters and import substitution, and to step up the 
country's integration into international value chains. The development of the aeronautical and 
automotive industries reflects the country's greater pa rticipation in these value chains . In line with 
its industrial policy, Morocco increased its MFN tariffs on non -agricultural products in 2020 . It 
continues to offer  various support measures to the industrial sector, which have not been notified to 
the WTO.  
19. Account ing for around 54 % of GDP , the services sector is Morocco's  main provider  of 
employment. The financial and telecommunications services sectors have seen significant growth in 
recent years. The transport and storage sector was ranked second in servi ce exports  in 2022. During 
the review period, Morocco continued to invest heavily in transport infrastructure. The country is 
one of the main maritime hubs in the Mediterranean . WT/TPR/S/453 • Morocco  
 
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  20. Tourism is the top service export. Severely affected by the pandemic, the sect or recovered 
in 2022. During the period under review, Morocco initiated a comprehensive reform of the sector's 
regulatory framework. It has introduced nationality (or residency, as the case may be) requirements 
for tourist guides and travel agents.  
 WT/TPR/S/453 • Morocco  
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  1  ECONOMIC ENVIRONMENT  
1.1  Main features of the economy  
1.1.  According to the World Bank classification, Morocco is a lower -middle -income country . With a 
population of around 37  million  in 2023, it has made considerable progress in terms o f liberalization  
of the economy , basic infrastructure and access to social services . It falls in the medium human 
development country category , being ranked 123rd out of 190 countries i n the human development 
index of t he United Nations Development Programme (UNDP) .1 The literacy rate is 98.4 % among 
young people and 76.4 % among adults .2 Life expectancy at birth is 76.8 years .3 The Moroccan 
population is mostly urban (around 65 %) and is growing at an average rate of 1.0 % per year . The 
unemployment rate generally remains high, between 9 % and 12 %, particularly among young people 
(32.7 % for those aged between 15 and 24) . The rate of extreme poverty fell to 1.7 % in 2020, 
compared to  4.8% in 2014 and 8.9 % in 2007.4 
1.2.  The agricultural sector accounts for  between 10 % and 12 % of the gross domestic product 
(GDP). Agriculture is a major source of rural employment, particularly for unskilled labour . The 
volatility of e conomic growth has decre ased substantially  in recent years as the agricultural sector 
has become less  vulnerable to climate hazards . Morocc o continues to have one of  the most dynamic 
industrial sectors on the continent  and has emerged,  over the years, as one of the leading producers 
of automobiles, motor vehicle accessories and aeronautical components . The services sector 
continues to be the main driver of the country's economy . Tourism remains  a pillar of the Moroccan 
economy, accounting for around 7 % of GDP . It plays a cru cial role in creating jobs and continues to 
be the country's principal  source of foreign exchange.  
1.3.  Morocco's official monetary unit is the Moroccan dirham (MAD) . The main objective  of the 
monetary policy conducted by  the central bank (Bank Al -Maghrib) is to ensure price stability . 
However, without prejudic e to this objective , Bank Al-Maghrib may use its instruments to support 
growth or contribute to the achievement of other economic objectives . The dirham is tied to a basket 
of currencies reflecting the structure of national trade with the rest of the world . Since 2015, it has 
been pegged to the euro at 60 % and to the US dollar  at 40 %. The fluctuation band  of the dirham 
was subsequently  widened from ±0.3 % to ±2.5 % in January  2018, and to ±5 % in March  2020. 
1.4.  There is a free foreign exchange regime , with no restrictions on payments and transfers related 
to current international transactions and foreign investment in Morocco . Nonetheless, export ing 
companies  are required to  repatriate all their export earnings . They may freely hold bank accounts 
in convertible dirhams or foreign exchange so as to be able to deposit up to 70 % of their export 
earnings and pay their expenses in foreign currency . This rate may be increased to 85 % for 
aeronautical and  space companies  registered with the Foreign Exchange Board.5 
1.2  Recent economic developments  
1.5.  Between 2015 and 2022, Morocco  was able  to increase  its GDP per capita from USD 3,236 to 
USD 3,570. However, the economy suffered  a major recession in 2020 ( -7.2%) owing to the effects 
of the COVID -19 pandemic, including  disruptions to supply chains of goods and services and, in 
particular, the negative shock in the tourism sector ( Table 1.1). A strong post -COVID -19 rebound in 
2022 enabled the Moroccan economy to return to its pre -pandemic level very quickly . Subsequently, 
the growing pressure of supply shocks , the war in Ukraine and a prolonged  drought, coupled with 
the surge in raw material prices, drove inflation up to 9.1 % in the first quarter of 2023, before it 
slowed to 4.9 % in the third quarter of 2023 . To mitigate the impact of the rise in prices, Morocco 
has adopted a series of measures, including the provision of untargeted subsidies for certain 
 
1 United Nations Development Programme (UNDP) (2022), Human Development Report 2021/2022 . 
Viewed at: https://hdr.undp.org/system/files/documents/global -report -document/hdr2021 -22pdf_1.pdf . 
2 This adult literacy rate masks substantial inequality. In 2022, 32.6 % of women were still illiterate, 
compared to 6.1 % of men. African Development Bank Group Data Portal. Viewed at: 
https://dataportal.opendataforafrica.org/nbyenxf/afdb -socio-economic -database -1960-2022. 
3 High Commission for Planning  (2023), Les indicateurs sociaux du Maroc . Viewed at: 
https://www.hcp.ma/Les -Indicateurs -sociaux -du-Maroc -Edition -2023_a3729.html . 
4 High Commission for Planning , Taux de pauvreté absolue . Viewed at:  Taux de pauvreté absolue 
(hcp.ma) . 
5 Article 66 of the General Instruction for Forei gn Exchange Operations of 3 January 2022.  WT/TPR/S/453 • Morocco  
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  essential products and the maintenance of pre -existing regulated prices .6 In the face of inflationary 
pressures, Bank Al -Maghrib has also raised its policy rate three times, but monetary policy has 
generally remained accommodative.  
Table 1.1 Basic economic indicators, 2015 -23 (Q3)  
 
2015  2016  2017  2018  2019  2020  2021  2022  2023 (Q3)  
Nominal GDP  
(MAD  million)  1,078,119  1,094,249  1,148,895  1,195,237  1,239,836  1,152,477  1,274,727  1,330,158  1,059,032  
Nominal GDP  
(USD  million)  110,414  111,573  118,541  127,341  128,920  121,354  141,818  130,913  106,262  
GDP per capita 
(USD)  3,236  3,235  3,401  3,616  3,623  3,375  3,905  3,570  .. 
Real GDP growth 
rate (%)  4.3 0.5 5.1 3.1 2.9 -7.2 8.0 1.3 2.9 
Inflation (CPI, 
annual change , %) 1.6 1.6 0.7 1.6 0.2 0.7 1.4 6.6 4.9 
6-month deposit 
rate (%)  3.6 3.1 2.8 2.8 2.7 2.6 2.3 2.1 2.4 
12-month deposit 
rate (%)  3.8 3.5 3.1 3.1 3.0 2.9 2.6 2.5 2.8 
Unemployment rate 
(%) 9.7 9.9 10.2 9.5 9.2 11.9 12.3 11.8 12.4 
Population 
(thousand s) 34,125  34,487  34,852  35,220  35,587  35,952  36,313  36,670  .. 
Current account  
(% of GDP)  -2.0 -3.8 -3.2 -4.9 -3.4 -1.2 -2.3 -3.5 -0.6 
Net international 
reserves (% of GDP)  22.8 25.1 26.2 24.4 26.4 36.0 35.6 31.8 .. 
in months of 
goods and 
services imports  6.1 6.4 5.6 5.4 6.9 7.1 5.3 5.5 .. 
 Value added by category (% of GDP at current prices)  
Primary sector  11.8 10.3 11.2 11.3 10.8 10.7 12.0 10.3 12.0 
Agriculture and 
forestry  11.3 9.6 10.5 10.6 10.3 10.2 11.3 9.8 11.4 
Fishing  and 
aquaculture  0.5 0.7 0.7 0.7 0.5 0.5 0.7 0.5 0.6 
Secondary sector  25.6 25.7 25.4 25.2 25.2 26.0 25.8 25.5 23.3 
Mining and 
quarrying  2.3 1.8 1.8 1.7 1.6 1.4 1.9 2.9 2.1 
Processing 
industries  15.0 14.8 14.6 14.9 14.8 15.2 15.1 15.0 14.1 
Electricity, gas 
and water  2.8 3.2 3.1 3.1 3.5 3.8 3.6 2.1 2.0 
Construction  5.6 5.9 5.9 5.5 5.4 5.6 5.3 5.5 5.1 
Tertiary sector  52.2 53.4 53.1 53.1 53.5 53.2 51.9 54.5 54.5 
Commerce  10.1 10.2 10.3 10.0 9.9 9.7 10.2 11.4 11.3 
Transport and 
storage  3.5 3.6 3.9 3.2 3.5 2.9 2.9 2.8 2.6 
Accommodation 
and food services  3.3 3.5 3.9 4.0 4.1 2.0 2.1 3.1 3.8 
Information and 
communication  2.8 2.8 2.6 2.5 2.5 2.8 2.5 2.5 2.4 
Financial activities  4.2 4.2 4.2 4.4 4.2 4.5 4.4 4.5 4.5 
Real estate 
activities  6.8 7.0 6.9 6.9 7.0 7.5 7.1 7.0 6.8 
R&D and business 
services  4.0 4.3 4.4 4.6 4.8 4.5 4.5 4.8 4.7 
Public 
administration, 
social security and 
defence  8.7 8.9 8.8 8.9 9.1 10.3 9.9 9.9 9.7 
Education, health 
and social welfare  7.3 7.3 7.0 7.1 7.0 7.6 7.2 7.3 7.2 
Other services  1.5 1.6 1.5 1.5 1.5 1.2 1.2 1.2 1.1 
Value added at 
current prices  89.6 89.4 89.7 89.6 89.6 89.9 89.7 90.3 89.3 
Taxes net of 
subsidies  10.4 10.6 10.3 10.4 10.4 10.1 10.3 9.7 10.7 
 
6 World Bank (2023), Morocco Economic Monitor: Responding to Supply Shocks . Viewed at: 
https://documents1.worldbank.org/curated/en/099332002132325417/pdf/IDU0e3742c55010a3044730a80a0a
d6062acd9db.pdf . WT/TPR/S/453 • Morocco  
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2015  2016  2017  2018  2019  2020  2021  2022  2023 (Q3)   
Breakdown of GDP (% of current GDP)  
Final consumption 
expenditure  77.1 77.7 77.3 77.5 77.2 78.5 78.7 81.2 80.0 
of households  58.3 58.7 58.6 58.7 58.3 58.4 59.0 61.2 60.3 
of general  
government  18.2 18.4 18.0 18.0 18.2 19.4 19.0 19.2 18.8 
of non -profit 
institutions  0.6 0.6 0.7 0.7 0.7 0.7 0.8 0.8 0.8 
Gross capital 
formation  30.2 32.0 31.7 32.1 30.6 28.8 30.5 30.3 25.7 
Exports of goods and 
services  30.0 30.7 32.6 33.8 34.1 30.8 33.2 44.8 44.3 
Imports of goods 
and services  37.3 40.4 41.6 43.4 41.9 38.0 42.4 56.3 51.8 
 Public finance s (% of GDP)  
Current revenue  19.6 20.0 20.1 19.6 20.4 19.9 .. .. .. 
Current expenditure  18.6 18.5 18.0 17.9 18.1 20.1 .. .. .. 
 Treasury revenue and expenditure stat us 
(excluding VAT of regional authorities) (% of GDP)  
Current revenue  19.6 20.0 20.1 19.5 20.4 19.9 20.1 22.9 21.9 
Tax revenue  16.9 17.3 17.5 17.1 17.2 16.8 18.9 18.9 19.8 
Direct taxes  7.5 7.8 8.1 8.0 7.8 8.0 7.1 8.5 9.3 
Indirect taxes  7.2 7.2 7.3 7.4 7.4 7.2 7.5 8.0 7.8 
Customs duties  0.7 0.8 0.7 0.8 0.8 0.8 0.9 1.0 1.1 
Current expenditure  18.6 18.6 18.0 17.8 18.1 20.1 19.8 21.7 21.4 
Current balance  1.0 1.4 2.1 1.7 2.3 -0.3 0.3 1.2 0.5 
Investment  5.4 5.8 5.8 5.5 5.8 7.5 6.1 7.1 6.4 
Overall 
deficit/surplus  -3.8 -4.0 -3.2 -3.5 -3.3 -7.1 -5.5 -5.2 -4.0 
Variation in 
outstanding 
payments  -0.5 0.5 -0.1 0.0 -0.4 1.3 -0.4 -0.1 -1.5 
Financing 
requirements/surplus  -4.3 -3.5 -3.3 -3.5 -3.7 -5.9 -5.9 -5.3 -5.5 
 Public debt  
Outstanding e xternal 
public debt 
(USD  million ) 30,385  30,950  35,682  34,193  35,600  42,359  40,919  40,446  .. 
Exchange rate 
(MAD/USD,  
annual average)  9.76 9.81 9.69 9.39 9.62 9.50 8.99 10.16  9.97 
.. Not available.  
Source:  Ministry of the Economy and Finance ; Bank Al -Maghrib ; General Treasury of the Kingdom ; High 
Commission for Planning ; and International Monetary Fund (IMF), International Financial Statistics.  
1.6.  Morocco's  public finances  steadily deteriorat ed between 2015 and 2020 . During this period, the 
government  deficit rose from 3.8 % to 7.1 %. This increase was due to  the rise in current expenditure 
and spending to combat the negative effects of COVID -19 on the one hand, and the fall in revenues 
on the other . From 2021, the budget deficit began to fall again, from 5.5 % in 2021 to 5.2 % in 2022 , 
and 4.0 % in 2023 . As a di rect consequence of the years of public deficit, the Treasury's debt rose 
from 58.4 % of GDP in 2015 to 69.8 % in 2022, driven mainly by the rapid increase in external debt ; 
77% of the Moroccan Treasury debt is held by domestic economic operators ( Table 1.1). The pursuit 
of prudent macroeconomic policies, together with structural reforms, will therefore remain key to  
the resilience of the Moroccan economy.  
1.7.  On 8 September  2023, a powerful earthquake killed 3,000 and injured 6,000 people . The 
tremors caused major damage and the collapse of numerous buildings . However, critical 
infrastructure was un affected, and most industrial activities were spared . A restructuring action plan 
has been established  by the Government , with a budget of MAD  120 billion.  
1.8.  To help the Moroccan economy recover, in September  2023 the IMF approved an arrangement 
under the Resilience and Sustainability Facility in the amount of  USD 1.32 billion. T his funding will 
support the implementation of Morocco's strategies to bolster its resilience against climate change.  
1.9.  Morocco's current and financial account balances are persistently in deficit ( Table  1.2). The 
current account balance deficit is mainly due to  the deficit in the balance of goods, despite strong 
growth in goods exports . Services exports are equivalent to roughly 60 % of goods exports in value 
terms.  WT/TPR/S/453 • Morocco  
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  Table  1.2 Balance of payments, 2015 -23 (Q3)  
(USD million)   
2015  2016  2017  2018  2019  2020  2021  2022  2023 (Q3)  
Current account 
(net)  -2,165  -4,185  -3,750  -6,219  -4,411  -1,415  -3,330  -4,622  -653 
Goods and services  -7,931  -10,740  -10,576  -12,140  -10,052  -8,829  -13,105  -15,092  -8,895  
Goods  -14,693  -17,623  -18,045  -20,261  -19,774  -15,527  -19,952  -26,489  -19,251  
Exports of goods  18,617  19,060  21,499  24,609  24,691  23,595  31,710  36,503  27,012  
Imports of goods  33,310  36,683  39,544  44,869  44,465  39,122  51,662  62,991  46,263  
Services  6,762  6,883  7,469  8,121  9,722  6,698  6,847  11,396  10,356  
Exports of 
services  14,679  15,331  17,266  18,636  19,355  13,826  15,428  22,159  19,525  
Imports of 
services  7,917  8,448  9,797  10,515  9,633  7,128  8,581  10,762  9,169  
Primary income  -1,887  -1,646  -1,940  -2,083  -2,035  -1,211  -2,036  -1,863  -1,644  
Credit s 522 740 828 722 629 772 922 796 707 
Investment 
income  471 677 753 699 542 686 854 719 675 
Debit s 2,410  2,386  2,768  2,805  2,664  1,983  2,959  2,659  2,351  
Investment 
income  2,406  2,382  2,764  2,801  2,660  1,979  2,955  2,656  2,349  
Secondary income  7,652  8,202  8,765  8,004  7,677  8,626  11,812  12,333  9,886  
Public  463 950 1,215  399 260 497 152 111 132 
Private  7,190  7,252  7,550  7,606  7,417  8,129  11,660  12,223  9,754  
Financial account  -1,475  -3,614  -2,909  -4,926  -3,332  305 -2,397  -2,509  624 
Direct investment  -2,602  -1,577  -1,665  -2,777  -827 -961 -1,622  -1,526  -330 
Portfolio  investment  -1,321  331 126 785 -1,189  -2,234  294 1,092  -2,431  
Financial derivatives  -55 -8 -1 -31 19 65 -32 43 7 
Other investment  -1,838  -5,124  -439 -1,890  -3,281  -3,906  -2,558  -1,952  1,335  
Reserve assets  4,340  2,764  -929 -1,013  1,945  7,340  1,521  -166 2,043  
Source:  Foreign Exchange Board , Data Series ; and IMF (2010), Balance of Payments and International 
Investment Position Manual  (BPM6).  
1.10.   Remittances from Moroccans living abroad have considerably increased  Morocco's foreign 
exchange reserves in a difficult economic environment . A record amount of MAD 110.7 billion  is 
estimated to have been repatriated by  the Moroccan diaspora in 2022 . These funds  primari ly come  
from France (32.2 % in 2022), Spain (13.4 %) and Italy (11.5 %).7 The upward trend in remittances  
was sustained  in the first half of 2023, with the repatriation  of MAD 55.3 billion , an increase of 
13.9% on the same period in 2022.  
1.3  Developments in trade and investment  
1.3.1   Trends and patterns in merchandise and services trade  
1.11.   Morocco's international trade in goo ds grew considerably between 2015 and 2022 . Goods 
imports and exports mainly consist of manufactures ( Chart 1.1, Table A1. 1 and Table A1. 2). The 
country 's exports remain relatively diversified . In 2022, they mostly comprised chemicals, vehicles 
and transport equipment, electrical machine ry and equipment , textiles, vegetable prod ucts and 
mineral products . The substantial rise  in non -agricultural exports is mainly  due to sustained growth 
in exports of phosphate fertilizer, motor vehicles , and electronic and electrical products . Despite the 
recent discovery of natural gas, Morocco i mports the bulk of its energy requirements.  
1.12.   In 2022, the European Union (EU) was still Morocco's main trading partner, for both import s 
(roughly  45% of the total, compared to 51 % in 2015) and exports (57 % of the total, compared to 
61% in 2015) . Other Moroc can imports come mostly from China, the United States and Türkiye 
(Chart 1.2, Table A1. 3 and Table A1. 4). Apart from the EU, Morocco also exports goods to India, 
Brazil and the United States . Exports to African countries account for less than 10 % of total exports, 
while imports from these  countries account for less than 5 % of total imports.  
 
7 Foreign Exchange Board (2023), Rapport annuel - Balance des paiements et position extérieure 
globale du Maroc 2022 . Viewed at: https://www.oc.gov.ma/sites/default/files/2023 -
08/Rapport%20Annuel%20BP%20%26%20PEG%202022.pdf . WT/TPR/S/453 • Morocco  
- 13 - 
  Chart 1.1 Trade in goods by HS section and main products, 2015 and 2022  
Source:  WTO Secretariat calculations , based on the Comtrade database.  
WT/TPR/S/453 • Morocco  
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  Chart 1.2 Trade in goods by trading partners, 2015 and 2022  
 
a Commonwealth of Independent States, including certain associate and former member States.  
Source:  WTO Secretariat calculations , based on the  Comtrade database.  
1.13.   The volume of international trade in services exceeded its pre -pandemic level only in 2022 . 
Historically , Morocco has run a services balance surplus, which amounted to more than 
USD 11 billion in 2022, largely because of the strong rebound in tourism that year  (Table 1.3). The 
increase  in other categories of services exports (transport, telecommunications and business 
services) also contributed to this surplus.  
WT/TPR/S/453 • Morocco  
- 15 - 
  Table 1.3 Trade in services, 2015 -23 (Q2)  
(USD million)   
2015  2016  2017  2018  2019  2020  2021  2022  2023  
(Q2) 
Services (balance)  6,762  6,883  7,469  8,121  9,722  6,698  6,847  11,396  10,356  
Exports of services  14,679  15,331  17,266  18,636  19,355  13,826  15,428  22,159  19,525  
Manufacturing services  1,256  1,374  1,437  1,687  1,639  1,303  1,630  1,877  1,607  
Maintenance and repair services  237 243 235 322 341 239 279 313 350 
Transport  2,724  2,568  3,123  3,525  3,587  2,386  2,877  3,526  3,130  
Maritime transport  816 829 1,087  1,157  1,200  1,188  1,556  1,891  1,568  
Air transport  1,500  1,387  1,596  1,832  1,840  731 819 1,299  1,350  
Other transport  402 345 430 531 533 457 488 324 203 
Postal services  7 8 10 6 14 10 14 13 9 
Travel  6,263  6,549  7,442  7,780  8,188  3,838  3,847  9,216  8,060  
Business travel  282 295 335 350 368 173 173 415 363 
Personal travel  5,981  6,254  7,107  7,430  7,820  3,665  3,673  8,801  7,697  
Telecommunications services  1,437  1,441  1,492  1,665  1,587  1,827  1,962  2,102  1,749  
Other business services  1,387  1,690  1,787  2,217  2,615  3,032  3,620  4,075  3,813  
Personal services  71 69 99 138 115 71 91 129 83 
Government services  572 698 737 641 626 589 567 422 338 
Imports of services  7,917  8,448  9,797  10,515  9,633  7,128  8,581  10,762  9,169  
Manufacturing services  5 5 4 3 3 2 3 2 2 
Maintenance services  85 130 90 106 82 56 148 109 158 
Transport  3,023  3,176  4,043  4,444  3,826  2,870  3,695  5,271  4,089  
Maritime transport  2,069  2,025  2,587  2,832  2,398  1,979  2,647  3,969  2,812  
Air transport  733 904 1,050  1,154  1,029  508 617 815 954 
Other transport  205 236 406 458 361 347 369 428 282 
Postal and courier services  16 11 1 1 38 35 61 59 42 
Travel  1,403  1,458  1,789  1,978  2,177  1,110  1,207  1,895  1,864  
Business travel  119 138 159 181 185 89 102 120 88 
Personal travel  1,283  1,320  1,630  1,797  1,991  1,021  1,104  1,775  1,776  
Telecommunications services  190 214 232 281 355 434 635 570 481 
Other business services  1,337  1,394  1,389  1,579  1,301  929 1,117  1,271  1,093  
Personal services  33 25 24 35 32 32 45 73 43 
Government services  930 1,203  1,105  1,254  994 957 952 852 868 
Source:  Foreign Exchange Board , Statistical  Series.  
1.14.   One analysis of the relationship between trade flows and the Moroccan labour market showed  
that increased trade has reduced not only  informality but also female labour force participation . 
Trade liberalization seems to have induced a shift from female labou r-intensive industries, such as 
apparel, to capital -intensive sectors that are predominantly male -intensive . The firm -level analysis 
confirms these results by showing that the increase in employment due to  exports has occurred 
mainly in male, capital -intensive sectors.8 
1.3.2   Trends and patterns in FDI  
1.15.   Given its economic diversity , economic environment and business climate, Morocco remains 
highly attractive to foreign investors, although the pandemic dampened its dynamism after 2019 . 
Between 2015 and 2021, the s tock of foreign direct investment (FDI) increased from 
USD 49.7 billion to USD  73.0 billion ( Table 1.4). FDI comes predominantly from France (30.8 %), 
Middle Eastern c ountries (the United Arab Emirates, 20.3 %, and the Kingdom of Saudi  Arabia, 
3.3%), Spain (8.0 %), Switzerland (5.2 %) and the United States (5.0 %) (Table 1.5). It is mainly 
directed to the industrial sector, real estate, telecommunications, tourism, and banking and 
insurance ( Table 1.4 and Table 1.6). 
Table 1.4 Stocks of foreign investment in Morocco by activity sector, 2015 -21 
(USD million)  
Activity sector  2015  2016  2017  2018  2019  2020  2021  
Industry  12,316  13,628  15,472  15,454  15,799  17,075  17,262  
Real estate  8,945  9,727  11,477  11,736  12,253  13,685  13,690  
Telecommunications  7,038  8,322  8,624  8,769  9,098  9,467  8,847  
Tourism  5,571  5,560  6,077  6,134  6,304  6,817  6,769  
Energy and mining  2,753  3,175  3,961  4,098  4,242  4,445  4,624  
Banks  2,619  2,916  3,491  3,279  3,755  3,765  4,086  
 
8 J.A. Roche Rodr íguez, et al. (2023), Exports to Jobs: Morocco 's Trade Patterns and Local Labor Market 
Outcomes , World Bank Policy Research Working Paper 10595. Viewed at: 
https://openknowledge.worldbank.org/server/api/core/bitstreams/a32a5daf -b70e-4eba-8a3f-
f49ee8564d0a/content . WT/TPR/S/453 • Morocco  
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  Activity sector  2015  2016  2017  2018  2019  2020  2021  
Commerce  1,152  1,837  3,038  2,520  2,771  3,261  3,744  
Insurance  451 438 825 1,790  1,569  1,662  1,653  
Major public works  1,537  1,737  1,673  1,560  1,609  1,566  2,137  
Transport  580 610 841 1,212  1,349  1,502  1,494  
Holding companies  1,092  1,078  1,183  1,234  1,330  1,481  1,501  
Agriculture  155 185 219 236 271 334 435 
Fishing  106 107 110 105 106 117 117 
Other services  2,065  2,203  2,649  2,541  2,586  2,897  2,915  
Miscellaneous sectors  3,207  3,178  3,479  3,307  3,316  3,684  3,507  
Total  49,671  54,784  63,205  64,135  66,551  71,975  72,994  
Note:  As the activities and sectors for flows and stocks do not match, it is difficult to make an accurate 
comparison.  
Source:  Data provided by the authorities.  
Table 1.5 Stocks of foreign direct investment in Morocco by origin, 2015 -21 
(USD million)  
Origin  2015  2016  2017  2018  2019  2020  2021  
France  17,398  19,199  22,205  20,125  20,454  21,833  22,504  
United Arab Emirates  9,806  12,081  13,455  13,432  14,047  14,866  14,809  
Spain  4,938  4,827  5,362  5,398  5,469  5,963  5,861  
Switzerland  1,818  1,871  2,096  3,544  3,631  3,754  4,127  
United States  2,640  2,720  3,196  3,343  3,426  3,740  3,663  
United Kingdom  1,565  1,994  2,328  2,016  2,050  2,322  2,528  
Saudi Arabia,  
Kingdom of  1,797  1,877  2,202  2,199  2,294  2,482  2,397  
Belgium -Luxembourg 
Economic Union (BLEU)  1,585  1,275  1,567  1,810  2,031  2,174  2,241  
Germany  1,254  1,300  1,434  1,445  1,522  1,701  1,668  
Ireland  15 25 398 1,389  1,456  1,579  1,538  
Netherlands  848 1,004  1,225  1,228  1,229  1,319  1,419  
Kuwait, the State of  1,207  1,169  1,252  1,227  1,231  1,313  1,246  
Total  49,671  54,784  63,205  64,135  66,551  71,975  72,994  
Source:  Data provided by the authorities.  
Table 1.6 Flows of foreign investment into Morocco by activity sector, 2015 -21 
(USD million)  
Activity s ector  2015  2016  2017  2018  2019  2020  2021  
Banks and financial activities  1,024  1,155  1,576  1,547  2,015  2,176  2,373  
Real estate  1,028  993 1,084  1,055  1,262  1,395  1,318  
Industry  253 293 342 353 382 502 607 
Cement works  149 373 360 353 401 538 518 
Telecommunications  593 540 599 528 465 386 400 
Insurance  367 240 334 329 397 368 317 
Holding companies  414 140 165 312 317 357 311 
Energy and mining  387 116 148 223 225 372 300 
Commerce  19 26 57 57 86 186 193 
Transport  8 17 17 27 6 36 29 
Computer services  18 13 1 1 1 2 25 
Construction and civil engineering  0 0 0 0 -5 -5 -4 
Other services  27 45 49 44 165 224 184 
Miscellaneous sectors  356 558 603 589 729 787 755 
Total  4,645  4,509  5,336  5,418  6,447  7,323  7,326  
Source:  Data provided by the authorities.  
1.16.   Morocco's direct investment abroad has increased  in recent years ; the total stock amounted 
to USD  7.3 billion in 2021 . Geographically, these investments are relatively diversified , the main 
destinations being Côte d'Ivoire, Luxembourg and France ( Table 1.7). 
Table 1.7 Stock of Morocc an investment abroad, by destination, 2015 -21 
(USD million)  
Destination  2015  2016  2017  2018  2019  2020  2021  
Côte d'Ivoire  489 667 708 745 924 884 1,170  
Luxembourg  60 303 366 492 612 641 589 
France  610 309 329 324 346 451 434 WT/TPR/S/453 • Morocco  
- 17 - 
  Destination  2015  2016  2017  2018  2019  2020  2021  
Mauritius  108 74 318 236 229 325 390 
Egypt  149 35 188 187 199 242 250 
Cameroon  19 100 105 147 218 291 224 
Gabon  142 136 151 166 152 194 203 
Switzerland  94 103 141 165 180 188 175 
United Arab Emirates  15 17 29 55 58 216 168 
India 43 27 24 24 25 126 144 
United Kingdom  156 159 174 172 178 191 141 
Mali 423 110 106 136 146 179 138 
Burkina Faso  44 67 103 101 102 132 128 
Spain  8 6 6 19 18 20 120 
Netherlands  82 106 100 93 93 115 116 
Other  2,203  2,291  2,489  2,356  2,965  3,129  2,936  
Total  4,645  4,509  5,336  5,418  6,447  7,323  7,326  
Source:  Data provided by the authorities.  WT/TPR/S/453 • Morocco  
 
- 18 - 
 
 2  TRADE  AND INVESTMENT REGIMES  
2.1  Overview  
2.1.  The 2011 Constitution remains the basic law of the Kingdom of Morocco. Under the 
Constitution, the King is the Head of State, and he appoints the Head of Gover nment. The King is 
also empowered to dissolve both or one of the chambers of parliament.1 The Government exercises 
executive power. Legislative power rests with the bicameral parliament, which comprises the House 
of Representatives and the House of Counci llors. Parliament adopts laws (including finance and 
budgetary control laws)2, monitors government action, and assesses public policies.  
2.2.  Draft and proposed laws are adopted by a majority vote of the members of the two chambers. 
The King enacts any law wit hin the 30 days following the transmission of the definitively adopted 
law to the Government. He also signs and ratifies treaties.  
2.3.  In accordance with the Constitution, international legal instruments duly ratified by Morocco, 
including the WTO Agreements, take precedence over domestic law once they have been published. 
When an international commitment contains a provision contrary to the Constitution, it may only be 
ratified after amending the constitution. At the national level, the hierarchy of norms is as follows: 
the Constitution, laws, decrees, orders, and internal measures (such as circulars or notes). A dahir 
(royal decree) is a  formal instrument that serves, inter alia , to enact laws; it is not part of the strict 
hierarchy of norms.3 
2.4.  The Constitutional Council is responsible for determining the constitutionality of all laws and 
regulations, for guaranteeing the division of legi slative powers between parliament and the 
Government, and for monitoring the fairness referendums and parliamentary elections.4 The Council 
is composed of 12  members (six, including the Chair, are appointed by the King; three are appointed 
by the Presiden t of the House of Representatives; and three by the President of the House of 
Councillors, following consultation with the parliamentary groups) appointed for a non -renewable 
term of nine years.  
2.5.  The Court of Accounts is responsible for overseeing the imple mentation of finance laws and the 
management of entities under its control. There are a dozen regional courts of accounts that oversee 
the management of local authorities.5 
2.2  Trade  policy formulation and objectives  
2.6.  Since the early 1990s, Morocco has pursued  government policies coordinated around and 
focused on a vision for foreign trade and the role of trade in development policy. The 
Moroccan  Government is working to: (i) support economic openness while protecting domestic 
production from unfair trade pract ices, in accordance with international commitments; (ii) remove 
obstacles to productive investment and competitiveness, as part of a comprehensive vision that 
addresses the constraints on the cost of production inputs, logistics, exports, and the business 
climate; (iii) ensure the feasibility and sustainability of the balance of payments and managing risks 
linked to external shocks; (iv) strengthen Morocco's position in its traditional foreign markets, while 
promoting the development of a new range of expor ts for a variety of destinations; (v) streamline 
the work of bodies that support foreign trade and develop a comprehensive vision to establish 
complementarity between those bodies and diplomatic, economic and trade missions; and 
(vi) further harmonize the positions of the different players in bilateral, regional and multilateral 
 
1 Articles 96, 97 and 98 of the 2011 Constitution.  
2 The budgetary control laws provide a n overview of annual financial performance, and make it possible 
to verify whether the budget has been implemented in accordance with the approval given and to see whether 
there are any discrepancies between the estimates and the final figures.  
3 A dahir is also used to appoint some senior government officials and representatives of certain 
professions.  
4 Constitutional Council . Viewed at: https://www.conseil -constitutionnel.fr/nouveaux -cahiers -du-conseil -
constitutionnel/le -conseil -constitutionnel -du-royaume -du-maroc . 
5 Courts have been established in Tangiers, Oujda, Fez, Rabat, Bé ni Mellal, Casablanca, Marrakesh, 
Errachidia, Agadir, Guelmim, Laayoune and Dakhla.  WT/TPR/S/453 • Morocco  
 
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 trade negotiations.6 The five development objectives included in Morocco's 2035 New Development 
Model (NMD) are: (i) prosperity; (ii) empowerment; (iii) inclusion; (iv) sustainabil ity; and 
(v) regional leadership.7 Morocco is seeking to become one of the most dynamic and attractive 
economic and knowledge centres in the region and on the continent. In order for Morocco to become 
a regional leader, the NMD sets out various "bets for the future": (i)  to become a digitized nation; 
(ii) to become a regional hub for higher education, research and innovation; (iii) to become the 
regional champion of low -carbon energy; (iv) to acquire the status of a leading regional financial 
hub; and (v) to make "Made in Morocco" an indicator of quality, competitiveness and sustainability, 
accelerating integration into global and regional value chains.8 
2.7.  Furthermore, Morocco attaches great importance to preserving biodiversity and water 
resources, and comb ating pollution and climate change.9 
2.8.  In the early 1990s, the Moroccan Government resolved to open up its economy, by attracting 
foreign investment and promoting exports, while gradually liberalizing imports.10 One of Morocco's 
stated aims is to participat e in the regional integration and trade cooperation process, in particular 
with African and Arab countries.  
2.9.  The Minister of Foreign Affairs, African Cooperation and Moroccan Expatriates (MAEC) has the 
legal capacity to negotiate and sign treaties. The Mini ster of Foreign Affairs may vest full authority 
in other ministers to sign international agreements within their respective areas of competency or 
that are binding on the State or the Moroccan Government (for example, the Ministry of Industry 
and Trade (MI C) in the case of trade agreements).11 
2.10.   The MAEC conducts negotiations on treaties, conventions, agreements, protocols and other 
international legal instruments of a political or diplomatic nature. The MAEC also coordinates, at the 
political level, negotiations related to Morocco's external commitments in the economic, trade, 
financial, technical, social and cultural spheres.12 
2.11.   Like other ministries in their respective domains, the MIC prepares draft laws on industrial 
and trade policy, in cooperatio n with the other relevant ministries and government agencies.13 
2.12.   In accordance with the provisions of Decree No. 2 -08-22914, draft texts on the following topics 
remain online on the website of the General Secretariat of the Government(SGG), for a minimum of  
15 days, except in urgent cases, to allow the public to submit comments: (i) trade in goods and 
services (including agricultural and textile products); (ii) any trade measure, including in relation to 
sanitary and phytosanitary measures, rules of origin, customs administration, technical barriers to 
trade, safeguard measures, standards and norms; and (iii) government procurement, investment, 
e-commerce, intellectual property rights, the environment, and labour law, having received a 
favourable opinion from  the Commission.15 
 
6 L. Jaïdi (2022), La politique du commerce extérieur: performances et dysfonctionnements 
institutionnels,  p. 15. Viewed at: https://www.policycenter.ma/sites/default/files/2022 -09/Rapport%20 -
%20La%20politique%20du%20commerce%20exte%CC%81rieur%20%20.pdf . 
7 The Special Commission on the Development Model (CSMD) (2021), Le nouveau modèle de 
développement . Viewed at: https://www.csmd.ma/documents/Rapport_General.pdf . 
8 CSMD (2021), Le nouveau modèle de développement . Viewed at: 
https://www.csmd.ma/documents/Rapport_Gener al.pdf . 
9 CSMD (2021), Le nouveau modèle de développement . Viewed at: 
https://www.csmd.ma/documents/Rapport_General.pdf . 
10 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section 2.2.  
11 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section 2.1.  
12 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section 2.1.  
13 MIC, Missions du ministère . Viewed at: https://www.mcinet.gov.ma/fr/content/missions -du-ministere . 
14 Decree No.  2-08-229, of 21 May  2009, establishing a procedure for the publication of draft laws and 
regulations. Viewed at: http://www.sgg.gov.ma/Portals/0/dec_proj_fr.pdf . 
15 The Commission is chaired by a representative of the General Secretariat of the Government and 
includes the following members: a representative of the ministry responsible for foreign affairs and 
cooperation, a represen tative of the ministry responsible for foreign trade, a representative of the ministry 
responsible for finance, and a representative of each department concerned by the draft text. It meets in the 
offices of the General Secretariat of the Government, at th e invitation of its Chair.  WT/TPR/S/453 • Morocco  
 
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 2.13.   Since its last TPR in 2016, Morocco has revised or amended much of its legislation on trade 
or international investment. The main changes are set out in Table 2.1. 
Table 2.1 Trade -related laws and regulations published since 2016  
Field  Instrument/text  
Investment regime  • Framework Law No. 03 -22 enacting the Investment Charter ( 9 
December 2022).  
• Decree No. 2 -23-1 on the implementation of the main investment 
support and the specific support scheme for strategic investment 
projects (16 February 2023).  
• Law No. 55 -19 on the simplification of administrative procedures and 
formalities (6 March 2020).  
Establishment of the 
Moroccan Investment and 
Export Development Agency 
(AMDIE)  Dahir  No. 1 -09-22 enacting Law No. 41 -08 establishing the Moroccan Agency 
for Investment and Export Development.  
RTA United Kingdom − 
Morocco  WTO document WT/REG429/N/1  of 7 January 2021.  
Competition and pricing policy  • Law No. 104 -12 on free pricing and competition, as amended by Law 
No. 40 -21. 
• Law No. 20 -13 on the Competition Council, as amended and 
supplemented by Law No. 41 -21. 
Tariffs  • Finance Law No.  55-23 for the financial year 2024.  
• Finance Law No.  50-22 for the financial year 2023.  
• Finance Law No.  76-21 for the financial year 2022.  
• Decree No.  2-23-47 (27 January 2023) amendi ng Decree 
No. 2-22-18 (19 October 2022) suspending import duties on cattle.  
• Decrees Nos. 2 -20-297 to 2 -20-300 (27 March 2020) suspending 
customs duties on lentils, chickpeas, broad beans and beans , 
respectively . 
• Successive decrees amending or suspendin g the import duty on 
wheat (2016 -21). 
• Circulars No. 6281/221 (3 January 2022) and No. 6417/211 
(9 February 2023) on the list of products from selected 
African  countries exempt from import duty.  
Variable customs duties  Successive decrees amending or suspending the import duty on soft wheat  
Public -Private Partnerships  Law No. 86 -12 on public -private partnership contracts, as amended by Law 
No. 46 -18 promulgated by Dahir  No. 1-20-04 (6  March 2020) and published 
in the Official Bulletin of 19  March  2020.  
Taxation  Law No. 69 -19 on tax reform (26 July 2021).  
Electricity  • Law No. 40 -19 (10 February 2023), amending Law No.  13-09 (11 
February 2010), lifting the capacity ceil ing on renewable energy 
facilities.  
• Law No. 88 -21 (27 February 2023) on self -production of electrical 
energy.  
Government Procurement  Decree No. 2 -22-431 (8 March 2023) on government procurement.  
Foreign trade  Law No. 91 -14 (7 April 2016) on foreign trade, repealing and replacing Law 
No. 18 -39. 
Trade facilitation  Decree No. 2 -17-594 (5 March 2018) establishing the National Coordinating 
Committee for the Facilitation of Foreign Trade Procedures.  
Dual-use products  • Law No. 42 -18 (7 April 2016) on export and import controls of dual -
use items and related services.  
• Decree No. 2 -21-346 (21 July 2022) implementing Law No.  42-18. 
• MIC Order No. 1105 -23 (26 April 2023) approving the rules of 
procedure for the Commission for Dual -use Items.  
Finance  Law No. 15 -18 on collaborative financing.  
Digital transformation  • Law No. 5 -20 on cybersecurity.  
• Law No. 55 -19 on the simplification of administrative procedures and 
establishing the Digital Development Agency.  
• Law No. 43 -20 on trust services for electronic transactions.  
• Law No. 53 -05 on the electronic exchange of legal data.  
Environment  • Law No. 49 -17 on environmental assessments.  
• Decree No. 2 -20-716 (25 March 2021) on the minimum energy 
performance and energy labelling of appli ances and equipment 
powered by electricity, natural gas, liquid or gaseous petroleum 
products, coal, and renewable energies.  
Setting up businesses 
electronically  • Law No. 88-17 on setting up and providing support to businesses 
electronically . WT/TPR/S/453 • Morocco  
 
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 Field  Instrument/text  
Commercial Code  • Law No. 8 9-17 amending and supplementing Law No. 15 -95 enacting 
the Commercial Code (Electronic business register/Domiciliation).  
• Law No. 69-21 amending and supplementing Law No. 15 -95 enacting 
the Commercial Code and enacting specific provisions relating to 
payment deadlines . 
Source:  Information provided by the authorities.  
2.3  Trade agreements and arrangements  
2.3.1   WTO  
2.14.   Morocco is a founding Member of the WTO. It grants MFN  treatment as a minimum to all its 
trading partners. It signed the Information Technology Agreement (ITA) on 14  November  2003, but 
has not yet submitted its final modifications and rectifications to its ITA Schedule of Commitments.16 
According to the authorities, consultations are under way with the various technical departments to 
establish the schedules.  
2.15.   Morocco is neither a party nor an observer to any other WTO plurilateral agreements. It 
ratified the Trade Facilitation Agreement (TFA) on 14 May 2019.17 
2.16.   In the period between the last review in 2016 and December 202 3, Morocco was directly 
involved in three new trade disputes as the respondent.18 It has never invoked the dispute 
settlement provisions of the WTO as a complainant.  
2.17.   Morocco has continued to participate actively at the WTO. It is part of the African Group, the 
G90 and the "W52" authors. During the period under review, Morocco has participated in the 
WTO Joint Statement Initiative on Investment Facilitation for Development. Morocco is also a 
participant in environment initiatives, including on plastics  pollution and an environmentally 
sustainable plastics trade.19 
2.18.   Morocco is a signatory of the joint statement made on 31  January  2022 in support of MC12, 
which defines the priority areas for action as the WTO response to pandemics, fisheries subsidies 
and the multilateral agriculture negotiations, as well as the reform of the Organization's negotiating 
function, dispute settlement function, and monitoring and deliberative function.20 Morocco's trade 
policy has been reviewed five times, and the last review t ook place on 2 and 4 February 2016.  
2.19.   Since its last Review, Morocco has submitted numerous notifications to the WTO ( Table A2. 2). 
However, as of December 2023, certain  notifications, including those concerning agricultural 
domestic support and import licensing, were still pending ( Table 2.2). The authorities indicated that 
the pend ing notifications on domestic support under the Agreement on Agriculture were being 
prepared and would be submitted, like Morocco's market access and export subsidy notifications, 
through the Agriculture Information Management System (Ag -IMS).  
Table 2.2 Pending notifications, December 2023  
Agreement on Agriculture  
Article 18.2  Domestic support: calendar years 2008 -22 
Agreement on Trade -Related Investment Measures  
Article 6.2   
Market Access: Agreement on Import Licensing Procedures  
Article 7.3  Replies to the questionnaire on import licensing procedures, 2021 and 2022  
 
16 WTO document G/IT/M/77  of 15 December 2022.  
17 WTO, TFAF. Viewed at: https://www.tfafacility.org/country/morocco  
18 The disputes are: (i) Morocco - Anti-Dumping Measures on Certain Hot -Rolled Steel from Turkey  
(DS513); (ii) Morocco - Provisional Anti -Dumping Measures on School Exercise Books from Tunisia  (DS555); 
and (iii) Morocco - Definitive Anti -Dumping Measures on School Exercise Books from Tunisia  (DS578).  
19 WTO, Plastics pollution and environmentally sustainable plastics trade . Viewed at: 
https://www.wto.org/english/tratop_e/ppesp_e/ppesp_e.htm . 
20 WTO document WT/GC/W/841  of 31 January 2022.  WT/TPR/S/453 • Morocco  
 
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 Agreement on Agriculture  
Market Access: Preshipment Inspection  
Article 5  First notification  
Market Access: Customs Valuation  
G/VAL/5 , A.3 Treatment of interest charges  
G/VAL/5 , A.4 Valua tion of carrier media  
Agreement on Subsidies and Countervailing Measures  
Article 25.1  Subsidies  
Article XVII:4 (a)  State Trading Enterprises(2020 -21) 
Source:  WTO Central Registry of Notifications.  
2.20.   Between 2016 and 2023, Morocco benefited from WTO trade -related assistance by 
participating in a number of training activities, including on the Information Technology Agreement, 
intellectual property rights, services/GATS, dispute settlement, regional trade agreements (RTAs), 
import licensing, trade reme dies, SPS and TBT measures, and agriculture.  
2.3.2   Regional  and preferential agreements  
2.21.   Morocco is a party to several RTAs that are currently in force ( Table 2.3). During th e period 
under review, it signed a new RTA with the United Kingdom. It has also signed RTAs with the 
following trade partners: the European Union; the Pan -Arab Free Trade Area (PAFTA); the 
European  Free Trade Association (EFTA); the United  Arab Emirates; T ürkiye; Egypt, Jordan, Tunisia, 
the signatories of the Agadir Agreement; and the United  States.  
Table 2.3 RTAs in force  
Main details of the RTAs in force  
RTAs that entered into force during the review period (2016 -23) 
United Kingdom and Morocco   
Date of signature  
Entry into force  
Scope  
WTO documents  26 October 2019  
1 January 2021  
Goods  
WT/REG429/N/1  
RTAs that entered into force before 2015   
European Union - Morocco   
Date of signature  
Entry into force  
Scope  
WTO documents   
26 February 1996  
1 March 2000  
Goods  
WT/REG112  
Pan-Arab Free Trade Area (PAFTA)a 
Date of signature  
Entry into force  
Scope  
WTO documents   
19 February 1997  
1 January 19 98 
Goods  
WT/REG223  
European Free Trade Association (EFTA) (Iceland, 
Liechtenstein, Norway, Switzerland) - Morocco  
Date of signature  
Entry into force  
Scope  
WTO documents   
 
19 June 1997  
1 March 2000  
Goods  
WT/REG91  
Morocco - Egypt  
Date of signature  
Entry into force  
Scope   
25 July 1998  
29 April 1999 (agreement not notified)  
Goods  
Morocco - Tunisia  
Date of signature  
Entry into force  
Scope   
16 March 1999  
16 March 1999 (agreement not notified)  
Goods  
Morocco - Jordan  
Date of signature  
Entry into force  
Scope   
16 June 1998  
21 October 1999 (agreement not notified)  
Goods  WT/TPR/S/453 • Morocco  
 
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 Main details of the RTAs in force  
Morocco - United Arab Emirates  
Date of signature  
Entry into force  
Date of notification  
Scope  
WTO documents   
25 June 2001  
9 July 2003  
19 June 2019 (agreement not notified during the 
last TP R) 
Goods  
WT/COMTD/RTA 1/N/1  
Türkiye - Morocco   
Date of signature  
Entry into force  
Scope  
WTO documents   
7 April 2004  
1 January 2006  
Goods  
WT/REG209  
Agadir Agreement  (Egypt, Jordan, Morocco, Tunisia)  
Date of signature  
Entry into force  
Date of notification  
Scope  
WTO documents   
25 February 2004  
27 March 2007  
22 February 2016 (agreement not notified during 
the last TPR)  
Goods  
WT/COMTD/N/48  
United States - Morocco   
Date of signature  
Entry into force  
Scope  
WTO documents   
15 June 2004  
1 January 2006  
Goods  
WT/REG208/N/1  
a Kingdom of Bahrain, Egypt, Iraq, Jordan, State of Kuwait, Lebanon Republic, Libya, Morocco, Oman, 
Qatar, Syrian Arab Republic, Kingdom of Saudi Arabia, Sudan, Tunisia, United Arab Emirates, and 
Yemen.  
Source:  WTO Regi onal Trade Agreements Database. Viewed at: 
https://rtais.wto.org/UI/PublicMaintainRTAHome.aspx . 
2.22.   On 26 October 2019, the United Kingdom and Morocco signed a n Association Agreement21, 
which entered into force on 1 January 2021. This Agreement establishes a free trade area for trade 
in goods, and contains provisions on rules of origin, preferential tariffs and quotas. It is based on 
the provisions of the EU -Morocco Association Agreement and the EU -Morocco Dispute Settlement 
Mechanism Agreement ( Section 3.1.3). 
2.23.   During the review period, Morocco notified two RTAs that are in force, namely the 
Agadir  Agreement, on 22 February 2016, and the RTA between Morocco and the 
United  Arab Emirates, on 19 June 2019. Negotiations on a free trade agreement (FTA) with Qatar 
are under way.  
African Union  
2.24.   Morocco is a member State of the Afr ican Union (AU). The Agreement Establishing the African 
Continental Free Trade Area (AfCFTA) was signed in March 2018 by 44 African economies, including 
Morocco. The Agreement entered into force in May 2019 for those parties that had ratified it. Morocco 
ratified it on 24 February 2022, and deposited its ratification instrument with the AU on 
18 April 2022.22 As of November 2023, the AfCFTA Agreement had 54 signatories and 47 States 
Parties.  
2.25.   The negotiations on tariff concessions, rules of origin for goods,  and the Schedules of Specific 
Commitments on Trade in Services are still ongoing.23 According to the authorities, the Protocols on 
Investment, Competition and Intellectual Property Rights (Phase II) were approved by the 
African  Heads of State and Governme nt on 18 and 19 February 2023 at the 36th Ordinary Session 
of the AU.24 Negotiations are continuing on digital trade and on women and youth in trade 
(Phase  III). 
 
21 WTO document WT/REG429/N/1  of 7 January 2021 . 
22 African Continental Free Trade Area (AfCFTA). Viewed at: https://au -afcfta.org/ . 
23 AfCFTA. Viewed at: https://au -afcfta.org/ . 
24 AfCFTA (2023), La ZLECAf: une nouvelle ère pour le commerce . Viewed at: https://au -afcfta.org/wp -
content/uploads/2023/11/FRENCH -FACTSHEET -BOOKLET -.pdf. WT/TPR/S/453 • Morocco  
 
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 2.26.   With regard to trade in goods, AU members agreed to liberalize 97% of tariff lines25 over a 
transition period that varies according to their level of development. Non -LDC members have 
15 years, starting from 1 January 2021, to phase out tariffs, with 90% of tariff lines being freed of 
duty in the first five years.26 LDCs have 23 years to eliminate their tariffs, with 90% of tariff lines 
being liberalized in the first 10 years.  
2.27.   The free trade area for goods was set up in January 2021, but it is not fully operational. 
In October 2022, the AfCFTA Secretariat launched th e Guided Trade Initiative (GTI), in which 
eight members have participated.27 The main objectives of the GTI are: (i) to test the operational, 
institutional, legal and trade policy environment; (ii) to allow commercially meaningful trading; and 
(iii) to sen d an important positive message to African economic operators about the AfCFTA.  
2.28.   The products traded during the pilot stage include pharmaceuticals, ceramic tiles, batteries, 
horticulture products and flowers, avocados, palm oil, tea, rubber and components for air 
conditioners. A Committee was established to coordinate and operationalize trade transactions.28 
Other AfCFTA States Parties, whose Provisional Schedules of Tariff Concessions have been adopted 
by the Council of Ministers, may join the initiative. According to the authorities, 31 members have 
expressed interest in the GTI. As a result of these commit ments, products to be marketed as part 
of the 2023 initiative were able to be identified.29 
2.29.   The Protocol on Services entered into force on 30 May 2019. Article 22 of the Protocol states 
that each State Party shall establish schedules of specific commitment s. For initial offers, five priority 
service sectors were identified, namely transport services, communication services, tourism 
services, financial services and business services. Morocco and 45 other members have submitted 
their specific commitments for these five sectors.30 The Committee on Trade in Services is currently 
reviewing new offers and specific commitments, including those of Morocco.  
2.3.3   Other  agreements and arrangements  
2.30.   Morocco currently grants preferential access to certain products originating in and coming 
directly from 33 African LDCs.31 The list of products that are fully exempt from import duty was 
amended in March 2023, and includes: fish; shrimp; coconut; edible fruit; coffee; tea; spices; 
prepared or preserved fish; cocoa; tobacco; ores; natural rubber; hides; wood; wool, not carded or 
combed; cotton; diamonds; gold; cobalt mattes; seeds; gum Arabic; and shea butter.32 
2.31.   Morocco is a beneficiary of the generalized system of preferences (GSP) of Armenia 
(since  2016), Australia, Canada, Japan,  Kazakhstan (since 2016), the Kyrgyz Republic (since 2016), 
New Zealand, and the Russian Federation.  Moroccan exports of products covered by these GSPs are 
therefore totally or partially exempt from customs duties.  
2.32.   Morocco continues to participate in the G lobal System of Trade Preferences among Developing 
Countries (GSTP) of 1998. Eleven countries out of the 43 GSTP participants have accepted measures 
adopted during the third round of negotiations.  
 
25 The remaining 3% of tariff lines (not exceeding 10% of the value of trade) may be excluded from 
liberalization.  
26 AfCFTA. Viewed at: https://au -afcfta.org/ . 
27 The eight members are Cameroon, Egypt, Ghana, Kenya, Mauritius, Rwanda, Tanzania and Tunisia.  
28 TRALAC (2023), La Zone de libre -échange continentale africaine: Un guide de tralac , 10th ed. Viewed 
at: https://www.tralac.org/documents/resources/booklets/4849 -afcfta -a-tralac -guide -10th-edition -fr-
version/file.html . 
29 The products to be marketed include mushrooms; flowers; biological pesticides; powdered milk; 
fish oil; essential oils; frozen tuna; mineral or chemical fertilizers; honey; nut butters; jams; tea; coffee; 
beverages; maize flour and meal; pasta; and fabrics.  
30 AfCFTA. Viewed at: https://au -afcfta.org/trade -areas/trade -in-services/ . 
31 Finance Laws No . 55-00 and No. 45 -02 for the fiscal years 2001 and 2003, respectively; 
Order  No. 2754.22 of the Ministry of the Economy and Finance; Customs and Indirect Taxes Administration 
Circulars No. 4666/20, No. 6281/221, No. 6417/211; and WTO document G/C/6  of 9 May 2001.  
32 Customs and Indirect Taxes Administration Circular No. 6431/221, 8 March 2023. Viewed at: 
https://www.douane.gov.ma/dms/loadDocument?documentId=91698&applicat ion=circulaire . WT/TPR/S/453 • Morocco  
 
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 2.4  Investment regime  
2.33.   Morocco's general policy is to attract fo reign direct investment (FDI) by offering companies a 
favourable environment. National treatment is usually extended to foreign investors, with a few 
exceptions. These include certain monopolies (phosphate mining) and specific provisions on foreign 
interes ts in natural resources.33 Generally speaking, funds in foreign currency linked to most current 
and capital account transactions can be repatriated  freely.  
2.34.   Since Morocco's last TPR, major changes have been made to the legislative framework  of the 
investmen t regime, including the adoption of a new Investment Charter, in order to revitalize private 
investment in accordance with the New Development Model. Framework Law No. 03 -22 enacting the 
Investment Charter entered into force on 12 December 2022.34 It "sets  out the fundamental 
objectives of state development and investment promotion activities, with a view to making Morocco 
an attractive continental and international hub for investments".35 The Framework Law institutes 
various investment support schemes, set s out the principles for their governance, and regulates the 
reform projects to be undertaken to facilitate the investment process.36 
2.35.   Framework Law No.  03-22 repealed Framework Law No.  18-95 of 1995, which was already 
considered obsolete during the previou s TPR.37 Its fundamental objectives ( Table 2.4) include: 
(i) channelling investments towards priority sectors; (ii) improving the business climate and 
facilitating the investment process; (iii) enhancing Morocco's attractiveness for FDI; (iv) promoting 
exports and helping Moroccan companies to expand internationally; and (v) encouraging the 
substitution of imports with local production.38 Broadly speaking, the new investment framework is 
characterized by a high degree of complexity.  
Table 2.4 Law No. 03 -22, main features  
Topic/Article  Main features  
Fundamental objectives 
(Article 1)  • Creation of stable jobs.  
• Reduction of territorial disparities.  
• Channelling of investment towards priority sectors.  
• Enhancing Morocco's attractiveness.  
• Promoting exports.  
• Encouraging the substitution of imports with local production.  
• Improving the business climate.  
• Increasing the share of private investment.  
• Achieving sustainable development.  
Principles (Article 2)  Equal treatment of investors regardless of their nationality, legal certainty, free 
enterprise, free competition and transparency, and good governance.  
Coverage (Article 7)  • All sectors; investment projects in the agricultural sector  are excluded.  
• Real estate and the commercial sector are excluded from the "main support 
mechanism".  
Investment support 
mechanisms (Article 8)  • The main mechanism includes common premiums; territorial premiums; 
sectoral premiums; and other premiums.  
• Specif ic mechanisms.  
Main support mechanism  
Eligibility criteria for 
investment projects  • Total amount exceeds or is equal to MAD 50 million + 50 stable jobs to be created; or  
• More than 150 stable jobs to be created.  
Allocation of premiums  
Common premiums 
(Article 11)  Premium for creating stable jobsa: 
• Stable jobs ratio: 1 and ≤ 1.5 = 5% of the investment amount that qualifies 
for the premium  
• Stable jobs ratio: >1.5 and≤ 3 = 7% of the investment amount that 
qualifies for the premium  
• Stable jobs rat io: >3 = 10% of the investment amount that qualifies for the premium  
 
33 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section 2.4.  
34 Official Journal of 15 December 2022. Viewed at: 
http://www.sgg.gov.ma/BO/FR/2873/2022/BO_715 2_Fr.pdf . 
35 Official Journal of 15 December 2022, Preamble to Framework Law No.  03-22. Viewed at: 
http://www.sgg.gov.ma/BO/FR/2873/2022/BO_7152_Fr.pdf . 
36 AMDIE, La Charte de l'investissement: Un cadre transparent et lisible pour encourager l'acte 
d'investir . Viewed at: https://www.mo rocconow.com/wp -content/uploads/2023/07/Charte -FR-06072023.pdf . 
37 World Trade Organization (WTO) document WT/TPR/S/329/Rev.1  of 15 June 2016, Section 2.4.1.  
38 Framework Law No.  03-22, Article 1. Viewed at: 
http://www.sgg.gov.ma/BO/FR/2873/2022/BO_7152_Fr.pdf . WT/TPR/S/453 • Morocco  
 
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 Topic/Article  Main features  
Territorial premium 
(Article 13)  In order to reduce territorial disparities, investment projects benefit from a 
territorial premium, in addition to  common premiums. A premium of 10% of the 
investment amount that qualifies for the premium is available for investments made 
in Category A regions, and a 15% premium of the investment amount that qualifies 
for the premium for those made in Category B regio ns. 
Sectoral premium 
(Article 14)  In order to promote investment in priority sectors , investment projects benefit from 
a sectoral premium of 5% in addition to the common premiums. Priority sectors are 
industry; the cultural industry; renewable energy; log istics and transport; 
aquaculture; tourism and leisure; the digital sector; the processing and recovery of 
waste; and outsourcing.  
Ceiling  The total amount of premiums is limited to 30% of the eligible investment amount. 
There is a ceiling of MAD 30 milli on on renewable energy generation projects.  
Specific support mechanisms  
Specific mechanisms 
(Articles 17 -21) For strategic investment projects; for investment projects  for micro -, small and 
medium -sized enterprises; and for investment projects  to help Mo roccan companies 
to expand internationally.  
Eligibility criteria for 
strategic investment 
projects  Any project in the defence industry sector, or a project with a budget of at least 
MAD 2 billion, which meets at least one of the following criteria:  
• Contributes effectively to ensuring water, energy, food or health security.  
• Has a significant impact on the number of jobs to be created directly or indirectly.  
• Has a considerable impact on the economic influence and strategic 
positioning of Moro cco at the regional, continental or international level.  
• Has spillover effects on the development of sectoral ecosystems or sectoral activities.  
• Contributes meaningfully to the development and appropriation of cutting -
edge technologies.  
Other premiums (3% ) 
See Table A2. 1 - 
Other premiums  • Gender ratio ≥ 30%.b 
• Employment/capital expenditure (CAPEX) ratio.  
• Professions of the future and upgrading of industries.  
• Sustainable investment projects.  
• Local inclusion projects.  
Investor protections 
(Articles 31 and 32)  Establishment of a convertibility regime that guarantees complete freedom to:  
• Transfer profits net of taxes, without any restrictions on the a mount or time limit.  
• Transfer the proceeds of the disposal or the total or partial liquidation of the 
investment, including capital gains.  
• Protect intellectual property rights.  
a The number of stable jobs created divided by the total investment amount in millions of dirhams.  
b The wage bill of women divided by the total wage bill.  
Source:  Framework Law No. 03 -22 enacting the Investment Charter, and Decree No. 2 -23-1. 
2.36.   The new Investment Charter sets out seven priority areas for improving the busin ess climate: 
(i) streamlining procedures and decentralizing administrative functions; (ii) facilitating access to 
land; (iii) strengthening logistical competitiveness; (iv) facilitating access to green energy; 
(v) providing customized training opportunitie s; (vi) promoting R&D activities and access to new 
technologies; and (vii) offering alternative financing methods.  
2.37.   Investments in all sectors are covered by Framework Law No.  03-22, except those in the 
agriculture sector, which continue to be governed by l egislation and regulations. Dahir  No. 1-69-25 
of 1969 enacting the Agriculture Investment Code and its implementing regulations are still in force 
(Section  4.1).39 
2.38.   The new Investment Charter establishes a comprehensive investment support system. It 
provides for a main mechanism and three specific support mechanisms. The main mechanism 
includes: (i) common premiums; (ii) a territorial premium; (iii) a sectoral premiu m; and (iv) other 
premiums. Meanwhile the specific support mechanisms are intended for: (i) strategic investment 
projects; (ii) micro -, small and medium -sized enterprises; and (iii) helping Moroccan companies to 
expand internationally.  
2.39.   Decree No. 2 -23-1 of 16 February 2023 sets out the procedures for the implementation of the 
main investment support mechanism and the specific support scheme for strategic investment 
projects. The main mechanism aims to support investment projects that meet defined criteria, to 
 
39 Ministry of Agriculture, Maritime Fisheries, Rural Development, Water and Forests, Legal and 
regula tory framework.  WT/TPR/S/453 • Morocco  
 
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 reduce disparities between the provinces and prefectures in terms of attracting investment (sectoral 
premium), and to promote investment in priority sectors ( Table A2. 1).40 
2.40.   The Framework Law and its implementing decree41 provide for common premiums of 5%, 7% 
or 10% of the eligible investment amount42 for investment projects that promote the creation of 
stable jobs ( Table 2.4). In addition to the common premiums, the Law grants a "territorial premium" 
of 10% or 15 % of the eligible investment amount to improve territorial equity43, and a sectoral 
premium of 5% of the eligible investment amount to boost priority sectors ( Table A2. 2).44 
2.41.   The Investment Charter provides for the possibility of other premiums for investment projects 
seeking improvement in five areas: (i) employment/CAPEX ratio; (ii) gender ratio; (iii) professions 
of the future and upgrading of industries; (iv) sustain able investment; and (v) local inclusion 
Table  A2.1). 
2.42.   The implementing regulations for the specific support mechanisms to help Moroccan 
companies to expand internation ally, and for small and medium -sized enterprises, are in the process 
of being drafted.  
2.43.   Framework Law No.  03-22 stipulates that, in order for investments to be carried out, an 
investment agreement must be concluded with the State defining, in particular, th e reciprocal 
commitments between the State and the investor, and the terms for their implementation. Any 
investment project must be carried out within a period not exceeding five years from the date the 
investment agreement was signed (unless otherwise sti pulated in the agreement). Approved 
investment agreements are signed by the investor; by the government authorities responsible for 
domestic affairs, finance, investment, and the budget; and by the government authorities concerned 
by the nature of the proj ect that is the subject of the investment agreement.45 
2.44.   Investors must submit their file via the Regional Investment Centre Platform (CRI -Invest).46 
The investment project is then examined by the Unified Regional Investment Commission (CRUI), 
the decision -making and coordination body. If the CRUI reaches a favourable decision on the 
investment project, it is submitted to the Technical Preparation and Monitoring Committee (CTPS). 
The CTPS makes a recommendation to the National Investment Commission (CNI).  
2.45.   Morocco has identified sectors in which market access restrictions and national treatment for 
FDI remain in force. It caps foreign equity ownership in air and maritime transport companies, as 
well as marine fishing companies, at 49% (Section  4.1.5.2 ). In the banking sector, Morocco has 
reserved a discretionary right under certain international agreements to limit all foreign majority 
stakes in the capi tal of large national banks.47 
2.46.   At the institutional level, Morocco created a new ministry, the Ministry of Investment, 
Convergence and Evaluation of Public Policies (MICEPP), on 9 February 2022.48 A new 2023 -26 road 
map to improve the business climate was adopted in March 2023. It builds on four pillars: 
(i) facilitating investment and entrepreneurship; (ii) improving competitiveness; (iii) promoting 
entrepreneurship and innovation; and (iv) a cross -cutting pillar to bolster ethics and integrity, and 
to pre vent corruption.49 
2.47.   The new National Investment Commission (CNI) was established pursuant to Article 34 of 
Framework Law No.  03‑22. The CNI is chaired by the Head of Government, and the Moroccan 
 
40 Official Journal of 2 March 2023. Viewed at: http://www.sgg.gov.ma/BO/FR/2873/2023/BO_7174_Fr.pdf . 
41 Decree No.  2-23-1 of 16 February 2023.  
42 The price of public land is excluded from the eligible investment amount. The share of private land 
costs in the eligible investment amount is capped at 20% of the total investment amount.  
43 The provinc es and prefectures of Morocco are grouped into categories A and B.  
44 These sectors are industry; the cultural industry; renewable energy; logistics and transport; 
aquaculture; tourism and leisure; the digital sector; the processing and recovery of waste; a nd outsourcing.  
45 Article 9 of the Framework Law No.  03-22. 
46 Regional Investment Centre Platform, CRI -Invest. Viewed at: https://www.cri -invest.ma/ . 
47 World Trade Organization (W TO) document WT/TPR/S/329/Rev.1  of 15 June 2016, Section 4.1.1.  
48 Decree No.  2-21-922 setting out its responsibilities and organization was adopted on 
9 February  2022.  
49 AMDIE, La Charte de l'investissement:  Un cadre transparent et lisible pour encourager l'acte 
d'investir . Viewed at: https://www.morocconow.com/wp -content/uploads/2023/07/Charte -FR-06072023.pdf . WT/TPR/S/453 • Morocco  
 
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 Investment and Export Development Agency (AMDIE) serves as the  secretariat.50 AMDIE was set up 
in December 2017, following the decision to merge the Moroccan Investment Development Agency, 
the Moroccan Export Promotion Centre and the Office of Fairs and Exhibitions in Casablanca. The 
Agency is overseen by a board of directors (which meets at least twice a year) and is managed by 
a general director.51 
2.48.   AMDIE is responsible for implementing Morocco's strategy to develop, incentivize and promote 
domestic and foreign investment, as well as exports of goods and services.52 
2.49.   Regional Investment Centres (CRI) operate as one -stop shops for investors within the limits 
of their local jurisdiction.53 Unified Regional Investment Commissions (CRUI) were set up in 2019 in 
each of the regions of Morocco, in order to ensure that investm ent dossiers are treated in an 
integrated and harmonized manner. These Commissions are the bodies responsible for making 
decisions and coordinating the actions of the competent investment authorities.54 
2.50.   Morocco endorsed the OECD Declaration on Internationa l Investment and Multinational 
Enterprises on 23  November  2009.55 It has also acceded to the Arab Investment Agreement, the 
AfCFTA Investment Protocol, and the Agreement on Promotion, Protection and Guarantee of 
Investments among Member States of the Organ isation of the Islamic Conference.  
2.51.   As of December 2023, Morocco had bilateral investment agreements with 79 trading partners, 
of which 53 were in force ( Table 2.5).56 
Table 2.5 Bilateral investment agreement in force, December 2023  
Partner  Date of signature  Entry into force  
Argentina  13 June 1996  19 February 2000  
Austria  2 November 1992  1 July 1995  
Bahrain, Kingdom of  7 April 2000  9 April 2001  
Bulgaria  22 May 1996  19 February 2000  
Burkina Faso  8 February 2007  5 March 2016  
China  27 March 1995  28 November 1999  
Czech Republic  11 June 2001  30 January 2003  
Denmark  23 May 2003  18 April 2013  
Dominican Republic  23 May 2002  4 January 2007  
Egypt  14 May 1997  1 July 1998  
El Salvador  21 April 1999  12 April 2002  
Estonia  25 September 2009  4 November 2011  
Finland  1 October 2001  6 April 2003  
France  13 January 1996  1 April 1999  
Gabon  21 June 2004  24 July 2009 
Gambia  20 February 2006  12 October 2011  
Germany  6 August 2001  12 April 2008  
Greece  16 February 1994  28 June 2000  
Hungary  12 December 1991  3 February 2000  
Indonesia  14 March 1997  21 March 2002  
 
50 Law No.  60-16 creating the Moroccan Agency for Investment and Export Development, of 
30 August  2017. Viewed at: http://www.sgg.gov.ma/Portals/0/lois/Loi_60 -16.pdf . 
51 The board of directors is composed of representatives of the Government; the Chair of the Association 
of the Presidents of the Regions or his representative; the Chair of the Federation of Chambers of Commerce, 
Industry and Services, or his representative ; a representative of the exporters' associations; a representative 
of the most representative professional organization of employers; a representative of credit institutions and 
similar organizations; and four experts appointed by Decree on the basis of t heir investment and export 
competencies.  
52 The agriculture, maritime fisheries, handicrafts and tourism sectors are not covered.  
53 Law No.  47.18 on CRI reform and the creation of Unified Regional Investment Commissions, 
13 February 2019. Viewed at: https://fesmeknesinvest.ma/wp -content/uploads/2021/09/Loi47.18 -FR.pdf . 
54 Articles 28, 29 and 30 of Law No. 47.18.  
55 OECD, OECD Declaration and D ecisions on International Investment and Multinational Enterprises. 
Viewed at: https://www.oecd.org/fr/investissement/politiques -investiss ement/ladeclarationdelocdeetlesdecisions.htm . 
56 Agreements signed but not ratified with the following partners: Benin (2004); Brazil (2019); 
Cabo Verde (2023); Cameroon (2007); Central African Republic (2006); Chad (1997) ; Comoros (2022); 
Congo  (2018); Côte  d'Ivoire (2013); Croatia (2004); Djibouti (2022); Equatorial  Guinea (2005); 
Ethiopia  (2016); Guinea (2002); Guinea -Bissau (2015); Liberia (2019); Nigeria (2016); Pakistan (2001); 
Russian Federation (2016); Sao  Tome and Principe (2016); Senegal  (2006); Serbia (2013); 
Sierra  Leone  (2023); South Sudan (2017); Viet  Nam (2012); and Y emen (1997).  WT/TPR/S/453 • Morocco  
 
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 Partner  Date of signature  Entry into force  
Islamic Republic of Iran  21 January 2001  31 March 2003  
Italy 18 July 1990  26 April 2000  
Japan  8 January 2020  23 April 2022  
Jordan  16 June 1998  7 February 2000  
Kuwait, the State of  16 February 1999  7 May 2001  
Lebanon  3 July 1997  25 February 2000  
Libya 2 November 2000  20 October 2001  
North Macedonia  11 May 2010  15 October 2012  
Malaysia  16 April 2002  23 April 2009  
Mali 21 February 2014  2 March 2016  
Mauritania  13 June 2000  20 October 2003  
Netherlands  23 December 1971  27 July 1978  
Oman  8 May 2001  25 February 2003  
Poland  24 October 1994 3 July 1999  
Portugal  17 April 2007  8 June 2011  
Qatar  20 February 1999  21 May 2001  
Republic of Korea  27 January 1999  8 May 2001  
Romania  28 January 1994  3 February 2000  
Rwanda  19 October 2016  19 November 2019  
Slovak Republic  14 June 2007  11 May 2014 
Spain  11 December 1997  13 April 2005  
Sudan  23 February 1999  4 July 2002  
Sweden  26 September 1990  16 June 2008  
Switzerland  17 December 1985  12 April 1991  
Syria 1 October 2001  29 March 2003  
Tunisia  28 January 1994  1 April 1999  
Türkiye  8 April 1997  30 May 2004  
Ukraine  24 December 2001  25 April 2009  
United Arab Emirates  9 February 1999  1 April 2002  
United Kingdom  30 October 1990  14 February 2002  
United States  22 July 1985  30 May 1991  
Zambia  20 February 2017  8 March 2021  
Belgium -Luxembourg Economic Union  13 April 1999  29 May 2002  
Source:  Information provided by the authorities.  
2.52.   In the event of an investment dispute, foreign investors enjoy the same protection as 
domestic investors. Morocco is a member of International Centre for Settlement of Investment 
Disputes (ICSID) and the Multilateral Investment Guarantee Agency (MIGA).  
2.53.   Morocco has ratified a number of international arbitration conventions ( Box 2.1). 
Box 2.1 International arbitration conventions  
International conventions:  
• The Hague Convention of 1 March 1954.  
• New York Convention of 9 June 1958 on the Recognition and  Enforcement of Foreign Arbitral Awards.  
Arab conventions:  
• Kuwait Convention, establishing the Arab Investment and Export Credit Guarantee Corporation of 
27 May 1971 (the First Protocol to which sets out the mediation and arbitration procedure).  
• Amman Convention of 14 April 1987 on Commercial Arbitration.  
• Bilateral conventions with Egypt (1989), the Lebanese Republic (1997), the State of Kuwait (1999), 
and the Kingdom of Bahrain (2000).  
Free trade agreements (FTAs):  
• FTA with the  United States.  
• Agreement with the European Union establishing a Dispute Settlement Mechanism.  
• Association Agreement with the United Kingdom.  
Source:  Association of Supreme Courts of Cassation of French -speaking Countries (AHJUCAF). Viewed at: 
http://v1.ahjucaf.org/Maroc,7314.html . 
2.54.   The National Anti -Corruption Strategy (SNAC) was adopted in December 2015, which provides 
the overarching framework for managing and implementing public policies on raising awareness of, WT/TPR/S/453 • Morocco  
 
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 preventing and combating corruption.57 It is underpinned by two strat egic objectives, which provide 
a comprehensive vision for building integrity and significantly reducing corruption by 2025. The 
SNAC objectives are: (i) to reverse the trend and to build trust; and (ii) to improve business integrity 
and Morocco's internati onal position. An action plan has been established, comprising 10 specific 
programmes to be implemented in a phased manner.58 According to the authorities, the Strategy 
seeks to halve corruption levels by 2025. It is structured around five pillars, namely:  (i) governance; 
(ii) prevention; (iii) enforcement; (iv) communication and awareness -raising; and (v) training and 
education.  
2.55.   Law No.  46-19 on the National Authority for Probity, Prevention and the Fight Against 
Corruption (INPPLC) entered into force on 1 3 May 2021. According to the authorities59, the INPPLC 
is responsible for initiating, coordinating, overseeing and monitoring the implementation of policies 
to prevent and combat corruption; for collecting and disseminating information on this issue; for 
boosting moral integrity in public life; and for strengthening the principles of good governance, a 
public service culture, and the values of responsible citizenship.60 The INPPLC carries out its activities 
as part of joint action and institutional and func tional complementarity with relevant authorities, 
institutions and other bodies, with a view to disseminating the values of probity, and of preventing 
and combating corruption. According to the authorities, Law No. 46 -19 has expanded the scope and 
powers o f the INPPLC substantially, to enable it to carry out its work in an optimal manner and to 
fully assume its responsibilities. The INPPLC continues to evolve as it is in a period of transition, as 
its legal framework has yet to be activated.  
2.56.   The transparenc y and access to information portal, "Chafafiya.ma", was launched in 
March  2020, to enhance transparency, participatory democracy, and government openness.61 In 
addition, the national portal for administrative procedures and formalities, "Idarati.ma", was s et up 
in April 2021.62 Idarati.ma is a unified, integrated and multi -area interface that makes administrative 
information available to users. According to the authorities, the information section of this portal will 
serve as an official national reference for users, allowing th em to look up administrative procedures 
and formalities to be completed with institutions, public enterprises, local authorities and all legal 
entities subject to public law.  
2.57.   The authorities have indicated that digitalizing administrative procedures to sim plify them 
provides leverage to improve the business climate. A legal and regulatory framework has been put 
in place to: (i) build trust; (ii) enhance transparency; (iii) simplify administrative formalities and 
procedures; (iv) reduce costs; (v) improve th e quality of public services; and (vi) strengthen the 
decentralization of and the rationale for government decisions for users.63 
 
57 National Authority for Probity, Prevention and the Fight against Corruption (INPPLC), Stratégie 
nationale anti -corruption, pour une nouvelle dynamique d'ensemble . Viewed at: 
https://www.inpplc.ma/sites/default/files/PUBLICATIONS/RT_SNAC_Fr.pdf . 
58 The 10 thematic programmes are: (i) improving services for citizens; (ii) e -government; 
(iii) transparency and access to information; (iv) codes of ethics and conduct; (v) monitoring and reporting; 
(vi) stepping up prosecutions and enforcement; (vii) public order; (viii) business integrity; (ix) communication 
and awareness -raising; and (x) education and training.  
59 INPPLC, Rapport annuel 2021 , Exec utive Summary. Viewed at: 
https://www.inpplc.ma/fr/publications?field_categorie_publication_target_id=49 . 
60 INPPLC, Les mission s et attributions de l'Instance Nationale de la Probité de la Prévention et de la 
Lutte contre la Corruption . Viewed at: https://inpplc.ma/fr/Pages/245 -les-missions -et-attributions -de-
linstance -nationale -de-la-probite -de-la-prevention -et-de. 
61 Ministry for the Digital Transition and Reform of the Administration, Transparency and Access to 
Information Portal (Chafafiya). Viewed at: https://www.mmsp.gov.ma/fr/nos -services/portail -de-transparence -
et-acc%C3%A8s -%C3%A0 -l%E2%80%99information -chafafiya . 
62 Ministry for the Digital Transition and Reform of the Administration, Idarati National Portal. Viewed at: 
https://www.mmsp.gov.ma/fr/nos -services/portail -national -idarati . 
63 Law No.  53-05 on the electronic exchange of legal data, Law No.  43-20 on trust services for electronic 
transactions, and Law No.  55-19 on the simplificat ion of administrative procedures and formalities.  WT/TPR/S/453 • Morocco  
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  3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.1   Customs procedures, valuation and requirements  
3.1.  Morocco's legal and institutional frameworks for customs procedures are mainly governed by 
Law No. 1-77-339 of 1977 (and amendments thereto) and Decree  No. 2-77-862 implementing the 
Customs Code.1 The Customs and Excise Administration (ADII), attached to the Ministry of the 
Economy and Finance, is still the tax and customs authority and, as such, it is responsible for 
implementing customs legislation and facilitating  and monitoring all customs operations.2 
3.2.  The obligation to register importers has not seen any changes since the previous review of 
Morocco's trade policy. Natural or legal persons wishing to engage in international trade activities 
must be registered in the Commercial Register and have a common company identifier (ICE).3 
3.3.  By ratifying the Agreement on Trade Facilitation, which entered into force in May  2019, Morocco 
has undertaken to introduce a series of measures to cut red tape at the border, with the a im of 
reducing transaction costs and spurring growth in trade. New measures streamlining customs 
procedures have been introduced with a view to speeding up and computerizing customs clearance, 
notably by putting in place the BADR (computerized online custo ms database), which has been in 
operation since January  2009.  
3.4.  The purpose of the BADR is to make the customs clearance procedure for both imports and 
exports totally paperless from the time goods come under customs control until they are released 
or defini tively shipped. Through the BADR, operators have online access to all relevant data 
informing them how their customs procedures are progressing, and also have online support 
available.4 
3.5.  A detailed declaration called the Single Declaration of Goods (DUM) i s required for commercial 
imports, placing them under a customs regime. The DUM must be registered electronically, using 
the BADR. Since 2012, advance customs clearance has been encouraged.5 The cost of using the 
BADR is MAD  500 per summary declaration, M AD 150 per DUM for imports and MAD  50 per DUM for 
exports.  
3.6.  Manifests are accepted in the original language (Arabic, French, English and Spanish) and since 
2010 have been recorded electronically, without any need for a hard copy.  
3.7.  According to the authoritie s, the customs clearance process has been paperless since 
1 January  2019 and is only conducted electronically.  
3.8.  Morocco limits the allocation of foreign currencies (per calendar year) for online purchases. 
This allocation amounts to the equivalent of MAD  15,000 for natural persons and MAD  1 million for 
companies active in new technologies.6 Since July  2022, products purchased online are also subject 
to customs duties, regardless of their value. Previously, only consignments with a value exceeding 
MAD 1,250 were subject to this requirement.7 
3.9.  As part of the move to simplify customs regimes (REDs) (Section  3.2.6  ), a new approach was 
introduced on 9  February  2021 focusi ng on a rationale of trust and accountability of the tenderer, 
and a bond based on the principle of prior authorization.8 Under this approach, the submission of a 
 
1 The legal framework is supplemented by Law  No. 1-77-340. 
2 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section  3.1.1.  
3 To register, an economic operator must provide the name of the company and its 
address/headquarters, email address and telephone number.  
4 The helpdesk is called the DAAM (support and assistance system for the use of IT tools) . 
5 Article  3 of Finance Law  No. 22-12 for the 2012  financial year.  
6 Foreign Exchange Board, Frequently asked questions . Viewed at: https://www.oc.gov.ma/fr/faq . 
7 Decree  No. 2-22-438 of 16  June 2022.  
8 Customs and Excise Administration (ADII), Circular  No. 6164/313: RED - Simplification of procedures  
(9 February  2021). Viewed at: https://www.douane.gov.ma/web/guest/circulaires#  
https://www.douane.gov.ma/circulaires/recherche.jsf . WT/TPR/S/453 • Morocco  
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  detailed declaration under the RED constitutes a request for coverage by the regime concerne d, and 
the granting of release constitutes administrative approval. Authorization to operate under the RED 
is no longer required. All regimes are available automatically on the BADR following the entry of 
operators' data. Since February  2021, certain proce sses are no longer subject to prior administrative 
authorization ( Box 3.1). 
Box 3.1 Processes under the RED for which prio r authorization is no longer required  
Temporary admission for inward processing (ATPA) of agricultural products  
ATPA: (i)  operators who do not have the necessary equipment for the intended manufacturing, processing or 
further working, and assume full responsibility for delivery to manufacturers for subcontracting; 
(ii) craftworkers; (iii)  goods reimported for alteration; and (iv)  simultaneous transfers of goods between 
specialized and industrial traders.  
Transfer for export under the ATPA for the benefit of operators who do not have the necessary equipment for 
the intended manufacturing, processing or further working.  
Transfer in their current state of products initially imported (raw materials, or semi -finished or finished 
products) under the ATP A. 
Prior export.  
Admission of imported goods by way of compensation for prior export:  
• Compensation in the form of similar goods;  
• Regularization with an office other than that of export.  
Temporary export for outward processing (ETPP) of (i)  machinery, ma terials, equipment and tools; and 
(ii) products or goods, except for machinery, materials, equipment and tools.  
Re-import following temporary export/ETPP by an office other than that of export.  
Processing under customs control (TSD).  
Temporary admission  (AT): (i)  of goods and equipment needed for the implementation of programmes that 
locate, research and exploit hydrocarbon deposits; (ii)  of equipment that remains foreign property subject to 
the payment of quarterly fees; (iii)  of equipment for type appr oval by the National Telecommunications 
Regulatory Authority, with exemption from quarterly fees; (iv)  for triangular trade transactions; (v)  of goods 
to be used for demonstrations, tests, trials, festivities, conventions or rallies, without payment and wi th 
exemption from quarterly fees; (vi)  of samples imported by export production units; (vii)  of cinematographic 
equipment and accessories; (viii)  of photographic equipment and clothing to be used to produce features for 
fashion magazines; (ix)  of equipment  brought into Morocco by journalists working for foreign television 
channels; (x)  of flexible intermediate bulk containers, jute bags and bags woven by commercial firms; and 
(xi) of minor equipment, tools and items imported into Morocco in the luggage of n on-residents.  
Export: (i)  temporary; (ii)  of goods in the state in which they were imported; and (iii)  following processing 
under customs control.  
Entry for consumption (MAC): (i)  following the private warehouse (EPP) procedure for up to 15% of the goods 
imported under the programme; and (ii)  under the RED (ATPA, AT, industrial free warehouse (EIF)).  
Bond waiver granted to cover the AT operations for goods, products and materials imported for seminars, 
exhibitions and other events sponsored by publi c institutions.  
Source:  ADII, Annex II to Circular  No. 6164/313 : RED - Simplification of procedures ; and Annex I to 
Circular  No. 6348/313: RED - Simplification of procedures . 
3.10.   Nevertheless, certain operations under the RED are still subject to prior author ization  
(Table  3.1). 
Table 3.1 Operations under the RED subject to prior authorization  
Type of authorization  Entrusted parties  
Industrial free warehouse (EIF)  
Central administration  Normal private warehouse (EPB)  
Regularization of ATPA, AT and EIF accounts, for the destruction of goods or 
their abandonment to the State, without payment of duties and taxes  
Regularization of ATPA and EIF accounts by release for consumption, without 
payment of duties and taxes, of end -of-line stock and production scrap given 
to the State, local authorities, public institutions and charitable organizations  
Extension beyond the statutory period of the validity term of RED accounts  
Energy drawback textiles -clothing: domiciliation of refund dossiers  
EPP and special private warehouse (EPPS)  Regional managers  WT/TPR/S/453 • Morocco  
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  Type of authorization  Entrusted parties  
Temporary export for outward processing (ETPP) using standard exchange  Provincial, 
inter-provincial, 
prefectural and 
inter-prefectural 
managers, managers of 
customs clearance 
warehouses and bays 
(MEADs), imports, and 
exports  AT of materials remaining in foreign ownership need ed to produce goods more 
than 75% of which will be exported, with exemption from quarterly fees 
(one-time or annual authorization)  
Untimely export under the ATPA, AT, EIF and EPP  
Import of investment equipment in instalments  
Decision to extend the period from three to 12 months for split import 
consignments and investment equipment imported unassembled  
Transfer of materials and accessories for the packaging of fruit and vegetables 
and seafood for export  
Charging at a later date of valid or due R ED accounts  
Authorizing officers  Import by export companies of samples and specimens up to a value of 
MAD 5,000 under a simplified ATPA declaration with a bond waiver  
Source:  ADII, Annex  II to Circular  No. 6348/313: RED - Simplification of procedures . 
3.11.   The virtual single window for foreign trade, "PortNet", was launched in 2010.9 PortNet is a 
common computer tool that operates and manages the hub for the exchange of computerized data 
and information systems between the various stakeholders and port and foreign trade operators. As 
a result of the gradual digitalization of import an d export formalities, and the electronic exchange of 
data among different stakeholders, it was expanded in 2016 from a single window for port -related 
procedures to a single window for foreign trade -related procedures. The BADR and PortNet are 
connected by the exchange of electronic data to enable operators to complete and monitor 
import - and export -related formalities.  
3.12.   All imports of goods with payment remain contingent upon the signing of an import indenture 
domiciled with an approved Moroccan bank. Since 1 June 2015, this indenture and its debit have 
been processed electronically through PortNet.10 The import or export, with or without payment, of 
goods subject to quantitative restrictions is subject to the issuance of an import or export licence, 
via the same channel.  
3.13.   The imported goods may be withdrawn after payment or the posting of security for the duties 
and taxes, and, where applicable, after the completion of other formalities required under special 
regulations (sanitary or veterinary controls and in dustrial standards). It is also possible to use 
clearance credits or to pay by secured bond, the two procedures enabling payment to be deferred 
for up to 180  days.11 
3.14.   To facilitate customs clearance, economic operators may set up MEADs within or outside 
customs zones in ports or airports. MEADs are open to all and allow goods in bond to be stored 
provisionally in these approved premises upon import or export, pending the assignment of a 
definitive customs regime.12 As at November  2023, 82  MEADs were in opera tion (compared with 67 
in May  2015).  
3.15.   A simplified procedure for the temporary entry and export of containers has been in place 
since 2012. It provides for the free movement of containers without the filing of a customs 
declaration or a guarantee. According  to the authorities, as at June  2023, 53  operators had been 
authorized to benefit from this procedure, covering more than 99 % of container traffic. In the event 
of recurring non -compliance with this procedure, the Customs Administration may withdraw the 
authorization of failing operators and require them to deposit a bond note secured by an accredited 
guarantee.  
3.16.   On 16  February  2016, the Customs Administration introduced a programme for the approval 
of economic operators. An approved economic operator (AEO) may be given the status of 
 
9 PortNet is managed by the public company PortNet SA, created by Decree  No. 2-10-46 of 
26 April 2010. 
10 Order of the Minister responsible for foreign trade No.  1675-15 of 19  May 2015 determining the 
conditions for issuing import documents and export licences.  
11 A new form of security has been introduced to cover transit operations between "industrial 
acceleration zones" (ZAIs), and between these and entry and exit bureaux.  
12 Pursuant to the 2014  Finance Law, MEADs may now only be set up by legal persons whose main 
activity is logistics or international transport, in order to place the activity on a more  professional footing. It 
makes the operation of MEADs subject to compliance with specifications laid down by the administration, 
defining the obligations and conditions to be met to engage in this activity.  WT/TPR/S/453 • Morocco  
- 34 - 
  AEO-Customs Simplifications Category "A" or "B". In addition, "AEO -Security and Sa fety" status is 
granted to Category "A" AEO -Customs Simplifications that comply with the appropriate standards 
concerning security and safety.13 As at November  2023, 647  operators had "AEO -Customs 
Simplifications" status, of which 315 were classified in Ca tegory "A", 315 in Category "B" and 17 had 
"AEO-Security and Safety" status.  
3.17.   The framework agreement between the ADII and the Directorate -General of Taxation (DGI) 
gives AEOs under the common classification programme, launched in 2015, the same fiscal bene fits, 
as well as the advantages of exchanging information electronically and coordinating control to 
prevent multi -invoicing.  
3.18.   There is a forum for ongoing dialogue in the form of framework agreements signed between 
the Customs Administration and profession al associations representing various sectors of activity, 
and institutional partners. These framework agreements provide for regular meetings with 
professional circles to identify ways of improving customs procedures. The identified areas for 
improvement a re set out in a road map and progress is evaluated regularly. As at November  2023, 
12 framework agreements had been signed with professional associations, and 16 with institutional 
partners.  
3.19.   Since 2021, the risk assessment system in effect automatically pl aces imports and exports 
into one of three categories ("green", "orange" or "red").14 The red channel provides for physical 
and documentary inspection, the orange channel for documentary inspection only and the green 
channel for immediate release. Accordin g to the ADII, 11 % of imports are processed through the 
green channel, 74 % go through the orange channel and 12 % through the red channel.15 On average, 
clearance times are 8.12  hours for imports and 1.23  hours for exports.  
3.20.   In the event of a dispute, an ope rator may appeal to the ADII, then to regional commissions, 
the National Commission and the World Customs Organization (WCO). According to the authorities, 
the most frequent disputes concern the classification of goods and customs valuation.  
3.1.2   Customs valuat ion 
3.21.   Morocco has been applying the WTO Customs Valuation Agreement since 5  October  1998.16 
If there is any doubt concerning value, the Customs Administration has to invite the importer or the 
declarant, in writing, to present the additional supporting docum ents proving the declared value 
within a period of one month.17 If no reply is received within this period or if the supporting 
documents do not suffice, the Customs Administration rejects the declared value and adjusts it using 
the methods prescribed in t he WTO Customs Valuation Agreement.  
3.22.   A list of "sensitive" products that could give rise to trade fraud was drawn up in  2004. Among 
the products listed are products for which it has been found that the declared values either do not 
correspond to production costs or have been substantially reduced; products that present various 
risks of unfair competition with identical imports; and products for which the import statistics show 
significant decreases in the unit price. This list is updated regularly and includ es food products, 
certain electronic products, clothing and footwear. The products thus identified are subject 
systematically to comprehensive value control by the competent authority. According to the 
authorities, the transaction value is used for most im ports.18 
 
13 "AEO" status is attributed by means of the provisions of Article  73 bis of the Customs and Excise Code 
and its implementing texts.  
14 Ministry of the Economy and Finance, ADII, "La douane vous propose des solutions diversifiées", in 
Prospectus/Mesures de simplification mises en place par la douane a u profit des entreprises . Viewed at: 
http://www.douane.gov.ma/web/guest/nos -publications . 
15 Furthermore, 3 % of declarations are reassigned from the orange to the red channel, owing to doubts 
arising from document checks. ADII, Rapport d'activité 2022 . Viewed at: 
https://www.douane.gov.ma/c/journal/view_article_content?groupId=16&articleId=55037&version=1.0&ifram
e=true&width=640&height=400 . 
16 Customs Code, as amended by Finance  Law No. 12-98 for the 1998 -99 fiscal year, and 
WTO document G/VAL/N/1/MAR/2  of 17 February  2003.  
17 ADII, Note  No. 21487/231 of 23  November  2001.  
18 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section  3.1.2.  WT/TPR/S/453 • Morocco  
- 35 - 
  3.1.3   Rules of origin  
3.23.   Morocco applies two types of rules of origin: preferential and non -preferential. Pursuant to 
the relevant domestic legislation19, goods are deemed to originate in a particular country if they 
have been wholly obtained there, or obt ained there using products and raw materials of foreign 
origin (within the meaning of Article  16 of the Customs and Excise Code), after undergoing full -scale 
processing, thereby losing their original characteristics.20 Full-scale processing means working o r 
processing leading to local upgrading of at least 50 %. Special rules apply to textile goods, articles 
of clothing and sugar.21 
3.24.   Preferential rules of origin are defined in bilateral or regional agreements or arrangements 
(Table 2.3 and Section  2.3.2 ). Since its previous TPR, Morocco has signed a new regional trade 
agreement (R TA) with the United Kingdom, which includes preferential rules of origin based on the 
provisions of the EU -Morocco Association Agreement (EU rules).  
3.25.   For goods imported from EU and European Free Trade Association (EFTA) countries, the 
United Kingdom, Türkiy e or countries belonging to the Agadir Agreement22, a EUR1 or EURMED 
certificate for the movement of goods, or a declaration on the invoice or on the EURMED invoice, is 
required. The status of "approved exporter" gives the beneficiary company the possibili ty of 
certifying the origin of goods itself. For other imports, a standard certificate of origin is required.  
3.26.   Pan-European cumulation of origin has been extended to several Mediterranean countries, 
including Morocco. The extended system (pan -Euro-Mediterra nean cumulation of origin)23 now 
includes EU and EFTA member countries, Türkiye, the Faroe Islands and the signatories to the 
Barcelona Convention.24 It is based on a network of preferential agreements and allows diagonal 
cumulation if the agreements provi de for identical rules of origin. Currently, for Morocco, 
pan-Euro-Mediterranean cumulation applies to its relations with the EU and EFTA member countries, 
signatories to the Agadir Agreement and Türkiye. However, it does not apply to its relations with th e 
United Kingdom.  
3.27.   The ADII, which issues certificates of origin, highlights the problem of managing and 
controlling origin because of the following: (i)  the profusion of rules and model certificates of origin 
for the same product; (ii)  the numerous prefere ntial regimes for the same product under the various 
agreements signed with the same country; (iii)  the complex rules, which lead to differences of 
interpretation; and (iv)  the cost of managing the rules.25 
3.28.   According to the authorities, since the previous TPR, the ADII has taken various steps to 
facilitate the management of origin -related procedures through digitalization and support for 
operators. The following measures have been taken: (i)  digitalization of the issuance of certificates 
of origin under the  preferential framework; (ii)  automation of the management of the subsequent 
verification of evidence of origin for imports and exports; (iii)  granting of AEO status to several 
companies, allowing them to self -certify the origin of products exported in the  
pan-Euro-Mediterranean area; and (iv)  organization of training for customs agents, professional 
associations and operators, in particular those requesting approved exporter status.  
3.1.4   Customs levies  
3.29.   Imported goods are subject to customs duty, the parafiscal tax on imports, value added tax 
(VAT), internal consumption tax (TIC) and various other duties and taxes (Section  3.1.5.1  ). The 
revenue earned from the se various duties and taxes levied at customs rose considerably between 
 
19 Customs and Excise Code, amended by Dahir  No. 1-00-2022 of 5  June 2000.  
20 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section  3.1.4.  
21 Weaving, printing and making up, as well as sugar refining, are deemed to be full -scale processing 
that confers origin (Decree  No. 2-98-387 of 5  January  1999, and Order of the Ministry of the Economy and 
Finance  No. 2807-21 of 28 October  2021).  
22 Tunisia, Egypt and Jordan.  
23 Règles d'origine préférentielles pan euro -méditerranéen . Viewed at: https://eur -lex.europa.eu/legal -
content/FR/TXT/?uri=LEGI SSUM:rx0014 . 
24 The 1995  Barcelona Declaration established a Euro -Mediterranean partnership. The signatories are: 
Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, the Palestinian Authority, the Syrian Arab Republic and 
Tunisia.  
25 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section  3.1.4.  WT/TPR/S/453 • Morocco  
- 36 - 
  2016 and 2022 ( Table 3.2) as a result of higher VAT and TIC.  The increased revenue from VAT, 
occupying first place in total fiscal revenue, is attributable to the increase in the value of taxable 
imports caused by inflationary pressures and the soaring prices of energy products. The increase in 
TIC revenues stems from  higher tax pressure on the pro ducts concerned, including manufactured 
tobacco and alcoholic and non -alcoholic beverages. It is also due to the increase in imports of 
manufactured tobacco.  
Table 3.2 Revenue from duties and taxes levied on imports, 2016 -22 
(MAD  million)  
Duties and taxes  2016  2017  2018  2019  2020  2021  2022  
Import dutya 9.1 8.6 9.5 9.6 9.3 11.7 13.7 
Internal consumption tax (TIC) including:  26.1 27.4 28.3 29.9 27.4 31.3 31.6 
TIC on energy products  15.2 15.7 15.7 16.6 14.4 16.4 16.2 
TIC on manufactured tobacco |  9.3 9.9 10.8 11.3 11.0 12.2 12.7 
TIC on other products  1.6 1.7 1.8 1.9 2.0 2.4 2.7 
VAT including:  47.9 51.4 54.7 56.1 49.0 61.1 78.2 
VAT on energy products  7.1 8.5 9.9 9.8 7.3 10.4 18.1 
Other  40.8 42.9 44.8 46.3 41.7 50.7 60.1 
Gas pipeline levyb 1.0 1.0 1.5 1.0 0.5 0.8 0.0 
Revenue allocated to special Treasury accounts  5.3 5.3 5.6 5.9 5.2 6.1 6.8 
Revenue transferred to other agencies  0.6 0.6 0.7 0.7 0.7 0.8 1.2 
Total 90.2 94.8 100.8  103.7  92.5 111.9  132.0  
a Import duty comprises the tariff, stamp duty, administrative fees and the tax on private transport.  
b The Maghreb -Europe Gas Pipeline agreement was not renewed in 2022.  
Source:  ADII, Rapport d'activité 2022 . Viewed at: https://www.douane.gov.ma/web/guest/nos -publications ; 
and information provided by the authorities.  
3.1.4.1   Applied most -favoured -nation (MFN) tariff  
3.30.   Morocco currently uses the 2022 version of the Harmonized Commodity Description and 
Coding System (HS). Since 2000, the nomenclature has comprised 10 digits, and the number of 
tariff lines has decreased significantly, falling from 17,784 in 2015 to 13,122 in 2023.26 With the 
exception of 15 lines subject to variable customs duty (compared to 28 at the time of the previous 
report), all other lines are subject to ad valorem duty, levied on the c.i.f. value of the imports.  
3.31.   The applied tariff comprises 16 different rat es for the lines subject to ad valorem  duty. Since 
the previous review in 2015, the number of rates applicable to products fell from 18 to 16 in 2023. 
The applied rates are the following: 0%; 2.5%; 10%; 17.5%; 32.5%; 35%; 40%; 49%; 50%; 55%; 
60%; 66%; 70%;  100%; 170%; and 200%. Products of HS Chapters 01 to 24 are subject to rates 
of up to 200%, as well as variable duty. The list of products subject to variable duty has reduced 
somewhat since 2015, falling to 15 HS lines at the 10 -digit level . The tariff st ructure is generally 
characterized by a high degree of complexity.  
3.32.   Since Morocco's previous TPR, the simple average of MFN customs duties increased from 
12.5% in 2015 to 16.6% in 2023 ( Table 3.3). The average duty on agricultural products 
(WTO  definition ) rose from  30% in 2015 to 32.2% in 2023. For non -agricultural products, the simple 
average increased from 9.5% in 2015 to 13.7% in 2023. If the ISIC (Rev.2)  definition  is used, 
agriculture is still the most highly protected sector (with an average tariff of 19.3%), followed by 
manufacturing (16.6%) and mining (6.2%) ( Table 3.4). 
3.33.   Customs duty rates were revised in 2020. According to the authorities, the increase was 
decided during the economic crisis caused by the COVID -19 pandemic. Customs duty rates applied 
for finished and semi -finished goods rose from 25% to 30% and then to 40% in  2020. The tariff rise 
was necessary in order to: (i) raise additional revenue to compensate for the tax shortfall caused by 
the drop in economic activity; (ii) provide financial resources to cover the many unforeseen expenses 
arising from the COVID -19 pan demic; (iii) bolster the protection of domestic production in an 
economic climate marked by the dislocation of global value chains; and (iv) ensure economic 
sovereignty.  
 
26 Number of tariff lines: 17,735 in 2009.  WT/TPR/S/453 • Morocco  
- 37 - 
  3.34.   Some customs duty rates were revised in 2022.27 According to the authorities, rates fo r 
imported and non -locally produced medicines and pharmaceutical products were reduced to 2.5%. 
Furthermore, intermediate rates (10% or 17%) were applied to products and medicines which are 
both imported and produced domestically, while the rate for import ed medicines and those not 
produced locally was increased to 40%. Customs duty rates for the preparation of chicken meat in 
the shape of patties (HS 1602.32.10) increased from 10% to 40%, while the rate applied to filament 
lamps (HS 85.39) rose from 2.5% t o 17.5%.28 
Table 3.3 MFN tariff structure, 2015 and 2023  
 
2015  2023  Bound 
tariff ratesa 
1. Bound tariff lines (% of all tariff lines)  100 100 100 
2. Simple average of applied MFN rates  12.5 16.6 42.2 
 Agricultural products (WTO definition)  30.0 32.2 58.0 
 Non-agricultural products (WTO definition)  9.5 13.7 39.6 
 Agriculture, hunting, forestry and fishing (ISIC)  16.5 19.3 41.5 
 Mining and quarrying (ISIC)  4.2 6.2 36.8 
 Manufacturing (ISIC)  12.3 16.6 42.3 
3. Duty-free tariff lines (% of all tariff lines)  0.1 0.03 0.06 
4. Simple average rate (dutiable lines)  12.5 16.6 42.3 
5. Non-ad valorem  tariffs (% of all tariff lines) b 0.16 0.11 0.0 
6. Non-ad valorem  tariffs with no ad valorem  equivalents 
(AVEs) (% of all tariff lines)  0.16 0.11 0.0 
7. Tariff quotas (% of all tariff lines)  1.5 2.0 1.7 
8. Domestic tariff peaks (% of all tariff lines) c 6.2 1.8 1.8 
9. International tariff peaks (% of all tariff lines) d 32.9 35.3 99.4 
10. Overall standard deviation of applied rates  17.9 22.0 21.4 
11. "Nuisance" applied rates (% of all tariff lines) e 0.0 0.0 0.0 
12. Number of applicable rates  18 
(0; 2.5; 10; 
17.5; 25; 
30; 32.5; 
35; 40; 42; 
47; 49; 50; 
66; 70; 
100; 170; 
200) 16 
(0; 2.5; 
10; 17.5; 
32,5; 35; 
40; 49; 
50; 55; 
60; 66; 
70; 100; 
170; 200)  n.a. 
a The final bound rates are based on the WTO Consolidated Tariff Schedules (CTS) database 
(HS 2002).  
b The calculations are based on the out -of-quota rates on the domestic tariff line (10 -digit) levels 
provided by the authorities.  
c Domestic tariff peaks are defined as rates exceeding three times the overall simple average applied 
rate. 
d International tariff peaks are defined as rates exceeding 15%.  
e "Nuisance" rates are r ates greater than zero, but less than or equal to 2%.  
n.a. Not applicable.  
Note:  The 2023 tariff is composed of 13,122 tariff lines (at the 10 -digit level, according to the HS 2022 
nomenclature).  
 The 2015 tariff is composed of 17,784 tariff lines (at the 10 -digit level, according to the HS 2012 
nomenclature).  
Source:  WTO Secretariat calculations based on data provided by the authorities, and WTO Consolidated Tariff 
Schedules (CTS) database.  
Table 3.4 Brief  analysis of the MFN tariff, 2023  
 Number of 
tariff lines  Simple 
average 
rate (%)  Range of rates 
(%) CV a 
Total  13,122  16.6 0-200 1.3 
Harmonized system (HS)      
Chapters 01 to 24  2,332  30.7 2.5-200 1.2 
 
27 Finance Law No.  76-21 for the financial year 2022, enacted by Dahir  No. 1 -21-115 of 
10 December  2021 published in the Official Journal (OJ) No. 7049 bis, 20 D ecember 2021.  
28 ADII, Rapport d'activité 2022 . WT/TPR/S/453 • Morocco  
- 38 - 
   Number of 
tariff lines  Simple 
average 
rate (%)  Range of rates 
(%) CV a 
Chapters 25 to 97  10,790  13.6 0-40 1.2 
By WTO definition      
Live animals and animal products  786 42.0 2.5-200 1.3 
Vegetable products  730 20.7 2.5-170 0.9 
Animal or vegetable fats and oils  123 19.5 2.5-50 0.8 
Prepared foodstuffs  693 30.5 2.5-60 0.5 
Minerals  271 6.8 0-40 1.6 
Chemicals  2,066  6.8 2.5-40 1.7 
Plastics and rubber  658 13.1 2.5-40 0.9 
Raw hides and skins, leather, furskins  236 13.0 2.5-40 1.3 
Wood and timber products  480 20.1 2.5-40 0.8 
Wood pulp and paper  320 18.7 2.5-40 0.8 
Textiles and textile products  1,892  17.5 2.5-40 0.9 
Footwear and headwear  142 30.2 2.5-40 0.5 
Stone products  368 22.7 2.5-40 0.8 
Precious stones and metals  91 2.5 2.5 0.0 
Base metals  1,297  17.9 2.5-40 1.0 
Machines and mechanical appliances  1,398  8.2 2.5-40 1.6 
Transport equipment  738 16.8 2.5-40 1.0 
Precision instruments  336 3.7 2.5-40 1.7 
Arms and ammunition  72 2.5 2.5 0.0 
Goods and various products  404 21.0 2.5-40 0.9 
Works of art, collectors' pieces, and 
antiques  21 2.5 2.5 0.0 
By ISIC sectorb     
Agriculture, hunting, forestry, and 
fishing  807 19.3 2.5-200 1.7 
Mining and quarrying  147 6.2 0-40 1.8 
Manufacturing  12,167  16.6 2.5-200 1.3 
a Coefficient of variation (CV).  
b International Standard Industrial Classification (ISIC) (Rev.2), excluding electricity, gas, and water 
(one tariff line).  
Source:  WTO Secretariat calculations based on data provided by the authorities.  
3.35.   The modal (most common) rate is 2.5% and applies to 6,774 lines (52% of all tariff lines), 
followed by 40% for 3,390 lines ( Chart 3.1).29 Rates of 25%, 30%, 32.5% and 35% applied at the 
time of the previous TPR were mostly converted to the 40% rate.  
3.36.   The highest ad valorem  customs duty (200%) applies to agricultural products (live sheep and 
goats and their meat). The zero rate applies to fou r lines, or 0.03% of all lines (sulphur), as opposed 
to 10 lines (0.06% of all lines) at the time of the previous TPR. A modal rate of 2.5% applies to 
more than half of the tariff lines, generating significant fiscal revenue.30 The authorities indicated 
that such a rate did not impede trade but was a significant source of revenue.  
 
29 At the time of the previous TPR, the modal (most common) rate was 2.5% (9,479 lines, or 53% of all 
tariff lines), followed by the 25% rate, applied to 3,330 lines.  
30 The 2.5% rate generally applies to inputs  not obtained locally and capital goods.  WT/TPR/S/453 • Morocco  
- 39 - 
  Chart 3.1 Breakdown of applied MFN tariff rates, 2015 and 2023  
(% of all tariff lines a) 
 
a The total number of tariff lines was 17 ,784 for 2015 and 13,122 for 2023.  
Source:  WTO Secretariat calculations based on data provided by the authorities.  
3.37.   As of 1 January 2024, some customs duty rates have been amended ( Box 3.2).31 Since the 
authorities have not yet provided the WTO Secretariat with the new tariff, the tariff review for 2024 
cannot be carried out. The 40% customs duty rate has been reduced to 30% for the majority of 
products included in this rate (except tobacco). According to the authorities, this decrease is based 
on: (i) high inflation having a negative impact on the purchasing power of consumers; and (ii) a 
wider gap in protection between products benefiting from regional trade agreements (RTAs) and 
products from other origins, accentuating distortions in the tariff structure. Furthermore, the 
authorities have indicated that a lowering of the rate to 25% has been set for the fiscal year 2025.  
Box 3.2 Main amendments to customs duty rates, 2024  
Reduced customs duty rates : 
• From 40% to 30% for all products subject to the 40% rate, excluding manufactured tobacco and 
manufactured tobacco substitutes (HS 24), and products subject to the 40% rate before the entry 
into force of Law No.  35-20 for the fiscal year 2020.  
• From 32.5% to 30% for non -fermented green tea submitted in packages not exceeding  3 kg 
(HS 0902.10.0000).  
• From 40% to 17.5% for tuna flakes (HS 1604.14.0092).  
• From 10% to 2.5% for  powdered milk substitutes for infant formula, put up for retail sale 
(HS 1901.10.1000).  
• From 17.5% to 2.5% for certain rubber seals (HS 4016.93.0010; 8421.99.2120; 8421.99.9110), 
and lithium batteries (HS 8507.60.0700).  
• From 40% to 2.5% for screws and  springs for the manufacture of vehicle filters (HS 7318.15.3000; 
7320.90.3000), and electric semi -trailer road tractors (HS 8701.24.9100; 8701.24.9900).  
Increased customs duty rates : 
• From 2.5% to 30% for green tea submitted in packages over 3 kg and und er 20 kg (HS 
0902.20.0010), and certain electrical appliances (electric razors, clippers, hair -dryers, irons, 
microwave ovens) (HS 85 .09; 85 .10). 
• From 2.5% to 17.5% for dog and cat food, put up for retail sale (HS 2309.10.0000), and telephone 
sets, including smartphones (HS 85 .17). 
• From 2.5% to 40% for e -cigarettes (HS 2404.12.0000; 2404.19.0010).  
• From 2.5% -10% to 17.5% for certain rolled metal sheets and plates (HS 72 .08; 72 .09; 72 .10; 
72.11; 72 .12; 72 .25; 72 .26). 
• From 2.5% to 10% for optical fibre cables (HS 8544.70.0010; 8544.70.0090).  
Source:  ADII Circular No. 6522/210 - Customs provisions of the Finance Law for the fiscal year 2024. Viewed at: 
https://www.douane.gov.ma/dms/loadDocument?documentId=93231&application=circulaire . 
 
31 ADII Circular No. 6522/210 - Customs provisions of the Finance Law for the fiscal year 2024.  
0.153.3
13.7
7.818.7
0.1 0.0 0.03.7
0.1 0.10.81.7
0.051.6
13.0
6.7
0.0 0.0 0.0 0.125.8
0.0 0.00.91.8
0102030405060
0% 2.5% 10% 17.5% 25% 30% 32.5% 35% 40% 42% 47% 49% ≥50%2015 tariff (HS 2012)
2023 tariff (HS 2022)WT/TPR/S/453 • Morocco  
- 40 - 
  3.38.   According to the authorities, the decrease in custom duty rates from 40% to 30% should lead 
to a lowering of the simple average o f MFN customs duty rates, as well as changes in the modal 
rate. Customs duty rates have risen to 17.5% for certain rolled metal sheets and plates, and to 30% 
for certain electrical appliances. The impact of the tariff reforms remains to be seen.  
3.39.   Variable d uties also currently apply to certain cereals, sugar (cane and beet) and chemically 
pure sucrose. Two types of variable duty apply, one to sugar and sucrose and the other to certain 
cereals. For sugar and sucrose, one (lower) rate applies to the customs va lue and an additional 
(higher) rate to the difference between the fixed threshold and the declared value (if this is below 
the fixed threshold) ( Table 3.5). In princi ple, as was the case in 2002, 2009 and 2015, for values 
declared below the fixed threshold, the ad valorem  equivalent of the duty (inversely proportional to 
the import price) may range from the constant rate (minimum) to infinity. The authorities have 
indicated, however, that they ensure that the ad valorem  equivalent of the variable duty stays below 
the WTO bound rate.  
Table 3.5 Variable customs duties applied to sugar, 2023  
HS Code  Rate applied to 
the customs 
value (%)  Threshold 
price  
(MAD/tonne)  Additional 
rate 
applied 
(%) a 
HS 17.01 Cane or beet sugar  
Raw sugar  35%  3,500  123 
1701.12.0000; 1701.13.0000; 1701.14.0010; 1701.14.0090  
Granulated sugar  55%  4,500  135 
1701.91.1000; 1701.99.9110; 1701.99.9191; 1701.99.9199  
Sugar in lumps, loaves, or slabs  60%  5,000  150 
1701.91.2000; 1701.99.9210; 1701.99.9290  
a The additional rate is applied to the difference between the threshold price and the declared value 
only if the declared value is below the threshold price.  
Source:  Tariff information for 2023 provided by the authorities.  
3.40.   Since Morocco's previous TPR, customs duties for granulated sugar increased from 42% to 
55%, and the additional rate applied rose from 124% to 135%. For lump sugar, tariffs increased 
from 47% to 60%, and the additional rate rose from 129% to 150%. According to the authorities, 
these increases are in response to the adjus ted tariff structure applied to imported sugar owing to 
the fall in international sugar prices.  
3.41.   For the cereals concerned (durum wheat, soft wheat and malting barley), Morocco's tariff 
provides for variable duty according to the import price ( Table 3.6). There are two rates for each 
tariff line, namely a high rate for values declared below the fixed threshold and a lower rate for 
values above this threshold. The Morocc an authorities define this as "two -rate duty".  
Table 3.6 Variable customs duties applied to cereals, 2023  
HS Code  Product  Variable customs duties  
HS 10.01 Wheat and meslin  
1001.19.0010 a Durum wheat  170% per tranche ≤ 1,000 MAD/tonne  2.5% per tranche ≤ 1,000 MAD/tonne  
1001.99.0019  Soft wheat  35% per tranche ≤ 1,000 MAD/tonne  2.5% per tranche ≤ 1,000 MAD/tonne  
1001.99.0090  Other  35% per tranche ≤ 1,000 MAD/tonne  2.5% per tranche ≤ 1,000 MAD/tonne  
HS 10.03 Barley  
1003.90.0010  Malting barley  35% per tranche ≤ 800 MAD/tonne  2.5% per tranche ≤ 800 MAD/tonne  
a The rates indicated for durum wheat are for the period 1  June to 31  July. An ad valorem  duty applies 
for the remainder of the year.  
Source:  Tariff information for 2023 provided by the authorities.  
3.42.   In practice, customs duty on soft wheat is determined by de cree according to the volume of 
the domestic harvest and global prices. Wheat imports have been exonerated since 1 November 
2021.  
3.43.   The level of protection nevertheless increases sharply for some products when the other 
import duties and taxes (namely, the p arafiscal tax on imports and other taxes) are taken into 
account (Section  3.1.5.1  ). WT/TPR/S/453 • Morocco  
- 41 - 
  3.1.4.2   Tariff bindings  
3.44.   Morocco bound all its tariffs in the Uruguay Round, at exclusively ad valorem  rates ranging 
from 0% to 289%. Duties on non -agricultural products were bound at 40%, except for those bound 
in 1987. The simple average bound rate is 42.2% ( Table 3.3). As at the time of the previous TPR, 
the simple average bound rate is 58% for agricultural products and 39.6% for non -agricultural 
products. Other duties and taxes on the major ity of products have been bound at 15%, except for 
those on certain goods bound at zero.32 
3.45.   Over 24% of the lines bound were bound at rates of 100% or more. The highest rate (289% 
since 2004 and originally 380%) is on certain live animals and meat. Morocco has reserved the right 
to invoke the special safeguard clause on  374 lines as provided for by Article  5 of the WTOAgreement 
on Agriculture. However, until September  2023, Morocco had never exercised this right.33 
3.46.   As was the case during  the previous TPR, th e tariff quotas in Morocco's schedule of 
commitments do not, in practice, apply to cereals, oilseed products, and sugar.34 In fact, at the end 
of the reduction period (1995 -2004) following the Uruguay Round, out -of-quota customs duties on 
these products be came the same as or less than the duties applicable to quotas, making the quotas 
redundant. However, the quotas apply to animal products35 and have been notified for sheep meat, 
white meat, and milk.  
3.47.   In all, for 774 tariff lines (compared to 792 in 2015 an d 1,373 in 2009), the rate of customs 
duty applied remains above the bound rate ( Table 3.7). Bound rates are mostly exceeded for 
chapters relating to the agricultural sector, corresponding to over 50% of tariff lines, namely: meat 
and edible meat offal (HS 02); vegetables and plant s (HS 07); edible fruit (HS 08); preparations of 
fruits and vegetables (HS 20); and beverages (HS  22). 
Table 3.7 Tariff lines for which the applied rate exceeds the bound rate, 2023  
HS Designation  Total 
number  of 
tariff lines  Lines for which the applied rate 
exceeds the bound rate  
Number 
of lines  (%) Average 
variation (%)  
01 Live animals  95 6 6.3 15.0 
02 Meat and edible meat offal  176 113 64.2 54.9 
04 Dairy produce; birds' eggs; natural honey; edible products of animal 
origin  130 51 39.2 11.2 
06 Live trees and other plants; bulbs, roots and the like; cut flowers and 
ornamental foliage  46 1 2.2 6.0 
07 Edible vegetables and certain roots and tubers  154 102 66.2 6.0 
08 Edible fruit and nuts; peel of citrus fruit or melons  124 76 61.3 6.0 
09 Coffee, tea, maté and spices  67 5 7.5 6.0 
11 Products of the milling industry; malt; starches; inulin; wheat gluten  131 10 7.6 6.0 
12 Oilseeds and oleaginous fruits; miscellaneous grains, seeds and fruit; 
industrial or medicinal plants; straw and fodder  126 4 3.2 6.0 
15 Animal, vegetable and microbial fats and oils and their cleavage 
products; prepared edible fats; animal and vegetable waxes  123 3 2.4 23.3 
16 Preparations of meat, of fish, or of crustaceans, molluscs or other 
aquatic invertebrates and insects  100 31 31.0 7.5 
17 Sugars and sugar confectionery  75 13 17.3 6.0 
18 Cocoa and cocoa preparations  31 13 41.9 6.0 
19 Preparations of cereals, flour, starch or milk; pastry cooks' products  96 27 28.1 6.0 
20 Preparations of vegetables, fruit or other parts of plants  149 115 77.2 6.0 
21 Miscellaneous edible preparations  69 37 53.6 6.2 
22 Beverages, spirits and vinegar  97 78 80.4 13.8 
23 Residues and waste from the food industries; prepared animal fodder  55 6 10.9 9.0 
24 Tobacco and tobacco substitutes; products, containing and not 
containing nicotine, intended for inhalation without combustion; other 
products containing nicotine intended for the absorption of nicotine into 
the human body  21 9 42.9 6.0 
28 Inorganic chemicals; organic and inorganic compounds of precious 
metals, of radioactive elements, of rare -earth metals, or of isotopes  325 7 2.2 10.0 
 
32 Ten tariff lines under HS  heading  25.03 (sulphur).  
33 WTO document G/AG/GEN/86/Rev.50  of 15 September 2023.  
34 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section 3.1.3.4.  
35 WTO document G/AG/GEN/86/Rev.50  of 15 September 2023.  WT/TPR/S/453 • Morocco  
- 42 - 
  HS Designation  Total 
number  of 
tariff lines  Lines for which the applied rate 
exceeds the bound rate  
Number 
of lines  (%) Average 
variation (%)  
33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations  76 21 27.6 9.8 
40 Rubber and products of rubber  175 9 5.1 5.0 
48 Paper and paperboard; articles of paper pulp, of paper or of paperboard  250 5 2.0 7.8 
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts 
thereof  869 16 1.8 7.8 
85 Electrical machinery, appliances, hardware and parts thereof; sound 
recorders and reproducers, television image and sound recorders and 
reproducers, and parts and accessories of such articles  529 3 0.6 10.0 
87 Motor cars, tractors, cycles and other land vehicles, their parts and 
accessories  628 11 1.8 9.1 
90 Optical, photographic, cinematographic, measuring, and quality - or 
precision -checking equipment; medical or surgical instruments and 
apparatus; parts and accessories thereof  240 2 0.8 10.0 
Total 13,122  774 5.9 14.7 
Note:  As the bound tariff is taken from the HS 2002 nomenclature and the applied tariff from the HS 2022 
nomenclature, the comparison of rates is made only for comparable tariff lines in both 
nomenclatures.  
Source:  WTO Secretariat calculations based on data provided by the Moroccan authorities, and the WTO 
Consolidated Tariff Schedules (CTS) database.  
3.48.   According to the authorities, the "other duties and taxes" (more specifically, the 15% fiscal 
levy) were amalgamated with customs duty in July  2000. They thus consider that applied and bound 
rates cannot be compared without taking this amalgamation into co nsideration. By this reasoning, 
a single tariff line (fresh or chilled foie gras, HS code 0207.60.0030) shows an applied  customs duty 
(100%) in excess of the bound rate (49%).36 
3.1.4.3   Tariff preferences  
3.49.   Morocco grants preferential treatment for imports from coun tries with which it has signed 
regional or bilateral trade agreements ( Table 3.8). While the average applied MFN rate is 16.6%, 
the average applied preferential tariff is 0% for Algeria, Libya and Iraq, and 16.5% for the LDCs 
(Table 3.8). Since the previous TPR, the simple average of preferential rates has decrea sed on 
imports from the United States (from 1.6% to 0.7%) and the European Union (from 2.7% to 1.6%).  
3.50.   The authorities have indicated that the average applied preferential tariff is zero for: (i) all 
Arab countries under the Greater Arab Free Trade Area; (i i) member countries of the Agadir 
Agreement; and (iii) the United Arab Emirates.  
3.51.   Morocco grants duty -free treatment to: (i) all Arab countries under the Greater Arab Free 
Trade Area; (ii) member countries of the Agadir Agreement; and (iii) the United Arab Emirates.  
3.52.   Given the prevalence of RTAs entered into by Morocco with major trading partners, it would 
appear that there is a considerable amount of uncollected revenue, in the absence of revenue from 
import duties.  
Table 3.8 Preferential rates, 2023  
 Total  Agriculture  
by WTO definition  Non-agricultural products 
(WTO definition)  
  
Simple 
average 
rate (%)  
Range of 
rates (%)  
Duty -free 
tariff lines 
(%)a 
Simple 
average 
rate (%)  
Range of 
rates (%)  
Duty -free 
tariff lines 
(%)a 
Simple 
average 
rate (%)  
Range of 
rates (%)  
Duty -free 
tariff lines 
(%)a 
MFN 16.6 0-200 0.0 32.2 2.5-200 0.0 13.7 0-50 0.0 
EFTA 4.8 0-200 84.8 27.5 0-200 17.3 0.6 0-40 97.3 
Agadir  1.3 0-100 87.9 3.7 0-100 89.2 0.8 0-40 87.6 
Algeria  0.0 0 100.0  0.0 0 100.0  0.0 0 100.0  
 
36 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section 3.1.3.4.  WT/TPR/S/453 • Morocco  
- 43 - 
   Total  Agriculture  
by WTO definition  Non-agricultural products 
(WTO definition)  
  
Simple 
average 
rate (%)  
Range of 
rates (%)  
Duty -free 
tariff lines 
(%)a 
Simple 
average 
rate (%)  
Range of 
rates (%)  
Duty -free 
tariff lines 
(%)a 
Simple 
average 
rate (%)  
Range of 
rates (%)  
Duty -free 
tariff lines 
(%)a 
Saudi Arabia, Kingdom of  8.2 0-200 39.0 21.9 0-200 31.7 5.7 0-50 40.3 
Egypt  9.4 0-200 59.4 31.1 0-200 6.8 5.4 0-50 69.2 
United Arab Emirates  1.4 0-100 87.5 4.4 0-100 87.6 0.8 0-40 87.5 
United States of America  0.7 0-200 98.3 4.1 0-200 92.2 0.1 0-40 99.5 
Greater Arab Free Trade Area  1.4 0-100 87.6 4.4 0-100 87.6 0.8 0-40 87.5 
Guinea  16.3 0-200 2.1 31.0 0-200 5.9 13.6 0-50 1.4 
Iraq 0.0 0 100.0  0.0 0 100.0  0.0 0 100.0  
Jordan  9.4 0-200 59.4 31.1 0-200 6.8 5.4 0-50 69.2 
Libya  0.0 0 100.0  0.0 0 100.0  0.0 0 100.0  
Mauritania  13.9 0-200 19.8 24.5 0-200 25.2 12.0 0-50 18.8 
United Kingdom  1.7 0-200 96.8 8.6 0-200 88.8 0.4 0-40 98.3 
Senegal  16.0 0-200 0.0 31.8 2.5-200 0.0 13.1 0-50 0.0 
Tunisia  6.3 0-200 75.7 26.5 0-200 23.8 2.5 0-50 85.4 
Türkiye  7.2 0-200 77.4 30.4 0-200 11.4 2.8 0-50 89.7 
European Union  1.6 0-200 97.0 8.2 0-200 90.1 0.4 0-40 98.3 
LDCsb 16.5 0-200 1.4 31.5 0-200 5.5 13.7 0-50 0.7 
a Percentage of total lines.  
b 33 LDCs in Africa . 
Source:  WTO Secretariat calculations based on data provided by the authorities.  
3.1.5   Other charges affecting imports  
3.53.   A 0.25% parafiscal tax is levied on imported goods, including those under preferential 
regimes, but not suspensive regimes or Industrial Acceleration Zones  (ZAIs). It does not apply to 
imports under the customs regime ( RED); capital goods, equipment and tools, together with their 
parts, spare parts and accessories needed to promote investment; and duty -free goods or those on 
which import duties and taxes hav e been totally suspended, or those benefiting from exemption 
from import duties and taxes under agreements, or conventions signed with certain countries.37 
3.54.   A number of other duties and taxes or levies apply to imports. These include the tax on 
imported woo d, the tax for the control and stamping of imported handmade carpets (5%), the 
storage tax (4% -14% of the customs value if the goods stay more than three days in customs), the 
fixed computer tax (MAD  150) and the administrative fees for endorsing the manif est.38 
3.1.5.1   Internal duties and taxes  
3.1.5.1.1   Value added tax (VAT)  
3.55.   VAT applies to imported and domestically produced goods and services. For imports, it is 
levied on the customs value, plus any duties and taxes imposed, including internal consumption tax 
(TIC). For do mestically produced goods, it is calculated on the selling price. The General Tax Code 
defines two different VAT regimes: a " domestic " regime and an import regime.  
3.56.   VAT is applied at four different rates: 7%, 10%, 14% and 20%. The list of goods and services  
subject to VAT is almost identical for both regimes, except where the incorporation of certain 
additional products under the VAT regime for imports is concerned, which is levied at a rate of 10%.  
 
37 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section  3.1.3.3.  
38 MAD 0.50 or MAD  0.75 per deadweight tonnage - the lower fee applies to Moroccan ships - with a 
maximum of MAD  1,500 or MAD  3,000, respectively ; MAD  0.20 or MAD  0.50 per tonne if the tonnage of the 
loaded goods is less than one quarter of the deadweight; and MAD  3.50 per passenger boarding Moroccan or 
foreign ships going to Morocco (with a maximum of MAD  1,500).  WT/TPR/S/453 • Morocco  
- 44 - 
  3.57.   The General Tax Code provides for two separate lists of pro ducts that are VAT -exempt: one 
includes the products and services exempt " domestica lly"39 and the other covers the exemptions for 
imports.40 This profusion of rates and exemptions makes the VAT regime highly complex.41 
3.58.   VAT reform has been included in the 2 024 Finance Law.42 It will be phased in over a three -
year period (2024 -26) and it provides for there to be only two base rates (10% and 20%) by 2026. 
According to the authorities, this reform has three key objectives, namely to: (i)  shore up purchasing 
power and mitigate the impact of inflation, by extending VAT exemption to commodities; (ii)  ensure 
the neutrality of this tax, and mitigate the "barrier effect" on companies, which is caused by the rate 
differential upstream and downstream; and (iii)  broaden the scope of VAT, ensure tax equity, assist 
in the integration of the informal sector, rationalize tax incentives and harmonize the provisions in 
force.  
3.59.   In 2023, straight feeding stuffs for poultry were exempt from import VAT.43 
3.1.5.1.2   Internal consumption tax (T IC) 
3.60.   TIC applies at the same rates to some types of goods, whether imported or domestically 
produced, for example, non -alcoholic beverages (MAD  7 to MAD  45/hl); beer (MAD  1,150/hl)44; 
beverages with malt extracts (MAD  124.5/hl); energy drinks (MAD  600/hl); wine (MAD  850/hl); 
ethyl alcohol or other alcohol to be used to receive ethyl alcohol applications (MAD  200 to 
MAD 18,000/hl of pure alcohol); manufactured tobacco ( Table 3.9); energy products and bitumen 
(Table 3.10); platinum and gold articles (MAD  600/hg) and silver articles (MAD  25/hg); cartridges 
and refills for e -cigarettes (MAD  0.5 to MAD  1/ml); products related to water -pipe tobacco (tobacco -
free muassel ) (MAD  675/kg); tyres, including rim -mounted pneumatic tyres (MAD  3/kg); electrical 
appliances and equipment45 (MAD  0 to MAD  500/unit, depending on energy class); electronic 
devices46 and vehicle batteries (MAD  0 to MAD  100/unit); and sugar -containing products ( Table 3.11). 
Table 3.9 TIC applied to manufactured tobacco, 2023  
Product description  Specific rate  
(MAD)  Ad valorem  rate of 
the selling price, 
excluding VAT and 
specific TIC  Minimum rate  
(MAD)  
Cigarettes  175/1,000  cigarettes  66% 782.1/1,000  cigarettes  
Cigars and cigarillos  750/1,000  cigarettes  35% 1,500/1,000  cigarettes  
Other manufactured tobacco  
Fine-cut smoking tobacco intended 
for the rolling of cigarettes  750/kg  25% 950/kg  
Tobacco for water pipes ( muassel ) 420/kg  25% 675/kg  
Other  158/kg  25% 220/kg  
Heated tobacco products  
Manufactured tobacco, intended to 
be heated  1,500/kg  .. .. 
.. Not available.  
Source:  ADII, Rapport d'activité 2022.  
 
39 General Tax Code  2023 (Section  III - Article  91). 
40 General Tax Code  2023 (Article  123).  
41 The two regimes have not been merged because domestic  exemptions (with and without right of 
deduction) must be listed separately in two different articles of the General Tax Code. As such, it is not 
possible to merge them with import exemptions.  
42 Law No. 55-23 for the fiscal year  2024, enacted by Dahir  No. 1-23-91 of 4  December  2023 
(OJ No. 7259 bis of 25 December  2023).  
43 Article  247 of the General Tax Code  2023. Viewed at: 
https://www.finances.gov.ma/Publication/dgi/2023/CGI2023FR .pdf. 
44 MAD 600/hl for non -alcoholic beer.  
45 Appliances such as: refrigerators, freezers, air -conditioning units, washing machines, tumble dryers, 
dishwashers, and filament lamps for a voltage exceeding 28  V. 
46 Devices such as: television sets, laptops, computer monitors, tablets, mobile phones and 
smartphones.  WT/TPR/S/453 • Morocco  
- 45 - 
  Table 3.10 TIC applied to energy products and bitumen  
Product description  Unit of 
taxation  Rate 
(MAD)  
Petroleum oils and oils obtained from bituminous minerals, crude  
Refinery input  100 kg net  0.00 
Other  100 kg net  0.00 
Special spirits  
White spirit  Hl 0.00 
Other  Hl 0.00 
Aviation spirits  Hl 33.50  
Premium -grade petrol (whether or not leaded)  Hl 376.40  
Other  Hl 357.20  
Medium oils  
Kerosene  Hl 44.00  
Jet fuel  Hl 0.00 
Not specified  Hl 59.81  
Heavy oils  
Diesel  Hl 242.20  
Heavy fuel oils (FO  No. 2) for the manufacture of paraffin, bitumen, lubricating 
oils, bituminous extracts and the like  100 kg 0.00 
Light fuel oils (FO No. 7) 100 kg 101.78  
Heavy fuel oils (FO  No. 2) used by the bodies responsible for public electrical 
energy services or by concessionary companies for generating electrical energy  100 kg 0.00 
Other heavy fuel oils (FO  No. 2) 100 kg 18.24  
Recovered fuel oils  100 kg 18.24  
Other recovered fuel oils  100 kg 81.58  
Lubricating and other oils  
For mixing (base or other oils)  100 kg 228.58  
Spindle oils  100 kg 228.58  
High-viscosity fuel (vacuum residue)  100 kg 35.00  
Other  100 kg 228.00  
Mineral lubricating oils  100 kg 1.66 
Extracts derived from the treatment of lubricating oils with selective solvents  100 kg 16.60  
Preparations not elsewhere specified or included, containing by weight more than 
70% of petroleum oils or of oils obtained from bituminous minerals, these oils 
being the basic constituents of the preparations  100 kg 228.00  
Petroleum gases and other gaseous hydrocarbons  
Natural gas (liquefied state)  100 kg 0.00 
Other (liquefied state)  100 kg 4.60 
Natural gas (gaseous state)  1,000  m3 0.00 
Other (gaseous state)  1,000  m3 2.00 
Premium -grade NGP  27-07 petrol  1,000  m3 341.40  
Lubricant preparations containing, as basic constituents, less than 70% by weight 
of petroleum oils or of oils obtained from bituminous minerals  100 kg 228.00  
Mixed alkylidene, such as tripropylene and tetrapropylene  100 kg 0.00 
Bitumen, asphalt and bituminous mixtures  100 kg 45.00  
Coal, briquettes, ovoids and similar solid fuels (HS  27.01)  
Used by the bodies responsible for public electrical energy services, or by 
concessionary companies for generating electrical energy  100 kg 0.00 
Other  100 kg net  6.48 
Lignite, whether or not agglomerated, excluding jet (HS  27.02)  100 kg net  6.48 
Peat other than peat litter (HS  ex 27.03)  100 kg net  6.48 
Coke and semi -coke of coal, of lignite or of peat (HS  ex 27.04)  100 kg net  6.48 
Petroleum coke (HS  ex 27.13)  
Used by the bodies responsible for public electrical energy services, or by 
concessionary companies for generating electrical energy  100 kg 0.00 
Other  100 kg 8.35 
Source:  ADII, Rapport d'activité 2022.  WT/TPR/S/453 • Morocco  
- 46 - 
  Table 3.11 TIC applied to sugar -containing products  
Product description  Added sugar 
content in 
g/100  g or 
g/100  ml Unit 
of taxation  Rate 
(MAD)  
Biscuits  More than 50  100 kg 70.0 
Confectionery  More than 70  100 kg 300.0  
Chocolate products  
Chocolate bars, chocolate slabs and chocolate powder  More than 50  100 kg 200.0  
Other (filled chocolates and chocolate spread)  More than 60  100 kg 150.0  
Dairy produce  
Yoghurt drinks  More than 10  100 kg 40.0 
Dairy -based desserts  More than 20  100 kg 40.0 
Concentrated milk  More than 50  100 kg 40.0 
Jam and marmalade  More than 60  100 kg 50.0 
Beverages based on water and fruit juice or on 
concentrated fruit juice containing 10% or more of fruit 
juice or its concentrated juice equivalent  More than 9  100 kg 12.5 
Source:  ADII, Rapport d'activité 2022.  
3.61.   A reform of cigarette taxes was introduced by  the 2022  Finance Law. The law provides for a 
gradual increase in TIC over a five -year period (2022 -26) ( Table 3.12).47 According to the 
authorities, this reform, whic h is in line with WHO recommendations, has been introduced with the 
objective of reducing cigarette consumption.  
Table 3.12 TIC applied to cigarettes,  2022 -26 
As of 1  January  2022  2023  2024  2025  2026  
Specific rate/1,000  cigarettes (MAD)  100 175 275 400 550 
Ad valorem  rate of the selling price, 
excluding VAT and specific TIC  67.0%  66.0%  64.0%  61.0%  56.5%  
Minimum rate/1,000  cigarettes (MAD)  710.2  782.1  862.7  900.9  953.0  
Source:  ADII, Rapport d'activité 2022.  
3.62.   The 2024  Finance Law provides for certain amendments to the TIC on non -alcoholic 
beverages, alcoholic beverages, manufactured tobacco, tyres and certain sugar -containing 
products.48 
3.1.5.1.3   Other internal taxes  
3.63.   Other taxes are levied on imports an d domestic production: the special tax on cement 
(MAD  150/tonne); taxes on rebar (MAD  100/tonne) and sand (MAD  30/tonne); an environmental 
tax on wood and articles of local and imported wood (12% or 6%)49; and the tax on the sale of dried 
beet pulp (MAD  100/kg net weight). Since 1  January  2024, an environmental tax (1.8%) is 
applicable to plastics and articles thereof (HS  39). 
3.1.6   Import prohibitions, quantitative restrictions and licensing  
3.64.   Morocco maintains prohibitions and restrictions on the import of certai n goods, mainly for 
reasons of security and public order, of health and of the environment, to safeguard morality, protect 
the national historical, archaeological and artistic heritage, or maintain the country's external 
financial position.50 Certain produ cts are subject to formalities that require an import licence. 
Applications for import licences are submitted online via the PortNet single window and issued 
 
47 ADII, Rapport d' activité 2022 , pp. 41-46. Viewed at: https://www.douane.gov.ma/c/journal/  
view_art icle_content?groupId=16&articleId=55037&version=1.0&iframe=true&width=640&height=400 . 
48 Law No.  55-23 for the fiscal year 2024 (Article  5), enacted by Dahir  No. 1-23-91 of 4  December  2023 
(OJ No. 7259 bis of 25 December  2023).  
49 The reduced rate of 6% applies only to untreated rough Okoumé wood in logs, with a butt 
circumference of 60  cm or more.  
50 Dahir  No. 1-91-261 of 9  November  1992 enacting Law  No. 13-89 on foreign trade.  WT/TPR/S/453 • Morocco  
- 47 - 
  electronically by the Ministry responsible for foreign trade, subject to an opinion from the relev ant 
technical department. Licences are free, with an average issuance time of four days ( Table 3.13). 
Table 3.13 Products whose import is restricted, December  2023  
Product  Measure  
Absinthe and like products  Import ban  
Anis or star anis essence and extracts thereof  Import ban  
Military weapons, bladed weapons, parts and 
ammunition  Import licence (authorization from the National 
Security services)  
Explosives and substances that could be used to 
manufacture arms and ammunition  Import licen ce (authorization from the Department 
of Mines)  
Drones  Import licence  
Baby feeding bottles and their parts (teats and 
dummies)  Import licence (authorization from the Ministry of 
Health)  
Wine- or alcohol -based aperitifs  (Import ban)  
Flavoured spirit drinks  (Import ban)  
Kief or Indian hemp  (Import ban)  
Medicines and pharmaceuticals  Pharmaceutical establishments authorized by the 
General Secretariat of the Government  
Pharmaceutical specialities for veterinary application 
(nitrofuranes, chloramphenicol and gentamicin)  Import licence (prior authorization from the Minister 
of Agriculture, Rural Development and Marine 
Fisheries, and the Ministry of Health)  
Mineral water  Import licence (prior authorization from the local 
control authority, Dahir  No. 1-58-378 as amended)  
Industrial products subject to technical regulations  Import licence (conformity certificate from the 
Ministry responsible for industry)  
Videograms  Import  licence (permit from the Moroccan 
Cinematographic Centre)  
Telecommunications equipment  Approval from the National Telecommunications 
Regulatory Agency  
Undenatured sulphur and sodium nitrate  Import licence (local control authority)  
Carrier pigeons  Impor t licence (authorization from the authority 
responsible for national defence)  
Radioactive sources  Import licence (authorization from the Ministry of 
Health)  
Poisonous substances  Import licence (Ministry of Health)  
Toxic waste  Import licence (authority responsible for the 
environment)  
Discs and phonographic recordings  Import licence (permit from MINCOM)  
Refrigeration equipment using halogenated by -
products  Import licence  
Worn clothing  Import licence  
Used or retreaded tyres  Import licence  
Wheels equipped with retreaded or used tyres  Import licence  
Used chassis  Import licence  
Ferrous and non -ferrous metals  Import licence  
Certain ozone -depleting gases  Import licence  
Endangered species and their products/waste  CITESa, Stockholm Conventionb and Rotterdam 
Conventionc – Environment (authorization from the 
competent authority or import ban)  
Ferrous and non -ferrous waste  Basel Convention (import ban for list A; 
authorization from the department responsible for 
the environm ent for list B)  
Nitrous oxide capsules (food additive)  Import licence granted by the Ministry responsible 
for foreign trade upon receipt of a technical opinion 
from the National Food Safety Board (ONSSA)  
Liquid mercury and combined mercury 
thermometers  Import licence  
Rigid and semi -rigid inflatable boats  Import licence  
Outboard motors for the propulsion of boats and 
inflatable vessels  Import licence  
Polyethylene  Import licence  
Asbestos  Import licence  
Nitrous oxide capsules  Import licence  
Certain ha zardous chemicals and pesticides  Rotterdam Conventionc 
Wood charcoal from Somalia  Import ban  
Guarantee for materials and articles of platinum, 
gold and silver  Import licence  WT/TPR/S/453 • Morocco  
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  Product  Measure  
Insecticides, fungicides, disinfectants, rodenticides, 
and similar products containing methyl bromide 
CH-3-Br Import licence  
Extinguishers containing halon gases  Import licence  
a The Convention on International Trade in Endangered Species of Wild Fauna and Flora was 
incorporated into Morocco's legislation by means of Dahir No. 1-75-434 of 17  December  1976, and 
published in the OJ of 3  December  1980.  
b The Stockholm Convention on Persistent Organic Pollutants was approved by Morocco by means of 
Dahir  No. 01-04-4 of 21  April 2004.  
c The Rotterdam Convention on the Prior In formed Consent Procedure for Certain Hazardous 
Chemicals and Pesticides in International Trade was incorporated into Morocco's legislation by means 
of Dahir  No. 1-09-136 of 2  August  2011.  
Source:  Information provided by the authorities.  
3.1.7   Anti-dumping, count ervailing and safeguard measures  
3.1.7.1   Anti-dumping and countervailing measures  
3.65.   Since Morocco's previous TPR, there have been no changes to the country's legislative 
framework governing trade defence measures. These measures are governed by Law  No. 15-09, the 
provisions of which also apply, in the same way, to parties to free trade agreements.  
3.66.   An investigation is initiated and conducted following a request submitted in writing in order 
to determine whether there is dumping, a specific subsidy or a marked increa se in imports of a 
product, material injury or threat of material injury and a causal link between the dumping, the 
subsidy or such an increase in imports and the injury or threat of injury. The request must be 
accompanied by objective and substantiated da ta. The applicant is notified of the acceptance or 
rejection of the request within 10  days and the competent authority may decide to open an 
investigation within 21  days, after hearing the views of the Import Monitoring Commission. Notice 
of the initiation  of an investigation is published by the competent authority in at least two national 
newspapers.  Any person interested has 30  days as of the date of publication of the notice in which 
to forward comments.  
3.67.   Morocco has regularly submitted semi -annual report s on its anti -dumping actions to the 
Committee on Anti -Dumping Practices. During the period 2016 -23, 11  original investigations were 
initiated51, 6 investigations resulted in final rulings with imposition of duties and 2  investigations 
were terminated. In addition, in 2019, three definitive anti -dumping measures were repealed.52 At 
the end of June  2023, 10  definitive anti -dumping measures (including a price undertaking) were in 
force in the country.53 One measure  has been in place for more than 10  years.  
3.68.   Two original investigations were initiated by Morocco after the publication of its previous 
semi-annual report on anti -dumping actions, covering the period from 1  January to 30  June 2023: 
on 7 August  2023, an anti -dumping investigation on imports of preserve d tomatoes (HS 2002.90; 
2005.99) from Egypt; and on 30  August  2023, an anti -dumping investigation on imports of electric 
ovens (HS  8516.60) from Türkiye.54 
3.69.   As regards countervailing measures, Morocco has neither opened any investigation nor 
applied any suc h measures.  
3.1.7.2   Safeguard measures  
3.70.   Any import may be subject to a safeguard measure following an investigation if it is found 
that there is a marked increase in imports of the product in question relative to domestic production 
 
51 The products are: refrigerat ors (China, Thailand and Türkiye), ceramic tiles (Spain), exercise books 
(Tunisia), machine -made carpets (China, Egypt and Jordan), galvanized wire (Türkiye), tomatoes (Egypt) and 
electric ovens (Türkiye).  
52 Termination of definitive anti -dumping measures for hot -rolled sheets of steel (European Union and 
Türkiye) and A4 paper (Portugal) . 
53 WTO document G/ADP/N/384/MAR  of 22 August  2023.  
54 Ministry of Industry and Trade. Viewed at:  https://www.m cinet.gov.ma/fr/antidumping . WT/TPR/S/453 • Morocco  
- 49 - 
  and that this increase causes or  threatens to cause material injury to the domestic industry 
producing the like or competitive product.55 
3.71.   Since its previous TPR, Morocco has notified the WTO's Committee on Safeguards that it has 
opened five safeguard investigations on the following: coated wood board; hot -rolled sheets; welded 
tubes and pipes of iron or steel; lighting columns; and inner tubes for bicycles, mopeds, motorcycles 
and scooters.56 Morocco has also imposed three new safeguard measures since then and 
four safeguar d measures are in force ( Table 3.14). 
Table 3.14 Safeguard measures  
Product  Measure  WTO document  
Paper in rolls and in 
reams  Additional ad valorem  duty of 25%, which will be 
progressively reduced to 15.5% in 2020.  This duty will 
not apply to imports under the annual quota of 
18,000  tonnes, which will be progressively increased to 
reached 22,500 tonnes in 2020.  G/SG/N/8/MAR/5/Suppl .1, 
16 January  2017 
Coated wood board  Tariff quota in excess of which an additional duty will 
have to be paid. The import quota not subject to the 
additional duty is set at 3,000,000  m² (the equivalent of 
23,250  tonnes ). The additional duty will take the form of 
a specific duty in the amount of MAD  1.6/kg.  G/SG/N/8/MAR/6 , 
11 July 2019 
Hot-rolled sheets  Additional ad valorem  duty of 25% applicable for a 
period of three years. The additional duty will be reduced 
by one percentage point  each year . G/SG/N/8/MAR/7/Suppl.1 , 
23 November 2020 
Welded tubes and 
pipes of iron or steel  Additional ad valorem  duty of 25%.  G/SG/N/8/MAR/8 , 
16 September  2020 
Source:  WTO Secretariat.  
3.72.   Two investigations were terminated without the imposition of measures: one on the import 
of lighting columns on 18  March  202257, and one on the import of inner tubes on 3  July 2022.58 On 
16 October  2023, the safeguard measure on imports of wire rods and reinforcing bars ceased.59 
3.2  Measures directly affecting exports  
3.2.1   Customs procedures and requirements  
3.73.   Natural or legal persons wishing to engage in export activities must be listed in the 
Commercial Register. Prospective traders must register at the court of first instance in the same 
jurisdiction as their principal place of business or corporate headquarters. The trader's registration 
number must be indicated on export documents. Additionally, craft industry producers must be listed 
in the national craft industry register to conduct export operations. Listing in this register is subject 
to application60 to the Ministry responsible for the handi crafts industry or one of its delegations in 
the various regions of Morocco.  
3.74.   Exporters of food, agricultural and fisheries products, and all establishments manufacturing, 
processing or packaging foo d products for export, must obtain approval (renewable annually) from 
the autonomous export control and coordination agency, Morocco Foodex -EACCE.61 Morocco Foodex 
carries out technical control checks to ensure that Moroccan agricultural and fisheries prod ucts for 
 
55 Article  52, Title  III of Law  No. 15-09. 
56 WTO documents G/SG/N/6/MAR/10  of 31 July 2018; G/SG/N/6/MAR/11  of 29 May 2019; 
G/SG/N/6/MAR/12  of 4 October  2019; G/SG/N/6/MAR/13  of 27 April 2021; and G/SG/N/6/MAR/14  of 
17 October  2022.  
57 WTO document G/SG/N/7/MAR/6/Suppl.1  of 11 April 2022.  
58 WTO document G/SG/N/9/MAR/4  of 6 July 2023.  
59 WTO document G/SG/N/10/MAR/3/Suppl.6  of 30 November  2023.  
60 Applications submitted by trading companies must be supported by the manager's national identity 
card and a copy of the company's article s of association specifying that it engages in the export of craft 
products. Natural persons must provide copies of their commercial register listing and business tax registration 
and the craftworker's national identity card. Cooperatives and associations must provide a copy of their articles 
of association, the national identity card of the chairperson, and the minutes of the founding general meeting.  
61 The EACCE was founded in 1986 as a state body attached to the Ministry of Agriculture, Marine 
Fisheries and Rural Development. Viewed at: https://www.moroccofoodex.org.ma/en/morocco -
foodex/presentation/ . WT/TPR/S/453 • Morocco  
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  export comply with the legislative and regulatory requirements applicable in the foreign markets of 
destination. A certificate is issued following these inspections.62 The export of products subject  to 
EACCE technical control is not subject to any  inspection tax.  
3.75.   Morocco Foodex has digitalized its technical control procedures using the "Easy Food Export" 
information system to simplify inspections and  enable exporters to be registered/approved by 
Morocco Foodex and to receive export documents, inclu ding the inspection certificate . 
3.76.   A Single Goods Declaration (DUM) is required for any goods to be exported and must be 
accompanied by an export licence for goods subject to quantitative restrictions (Section  3.2.3  ). 
Export licence requests can be submitted online via the PortNet single window and are issued by the 
Ministry of Foreign Trade on the same platform. Since 28 March 2014, the mandatory foreign 
exchange und ertaking for freely exportable goods has no longer been required.  
3.77.   To benefit from the preferences accorded under bilateral or multilateral agreements and 
conventions, exporters must obtain the appropriate certificate of origin from the ADII.  
3.2.2   Export taxes  
3.78.   Morocco does not apply any export taxes. The last export taxes were eliminated in 2008.  
3.79.   After goods have been exported or transferred under temporary admission arrangements for 
inward processing, the drawback procedure allows for the refund, at an average r ate, of the import 
duties and, where applicable, internal consumption tax (ICT) imposed on the goods in question or 
on the products contained in the goods exported or consumed during their production. Only products 
designated by decree are eligible for thi s procedure.  
3.2.3   Export prohibitions, licensing and control  
3.80.   Pursuant to current legislation, exports of goods and services may be subject to restrictions 
to safeguard public morals, security, public order and human health; to protect fauna and flora and 
the na tional historical, archaeological and artistic heritage; and to maintain the country's external 
financial position.63 
3.81.   According to the authorities, cereals are considered staple food products and require an export 
license for reasons of national food secur ity. Sugar and soft -wheat flour licences are in place to 
ensure that domestic consumer subsidies for these products are refunded. Domestic prices for these 
essential and commonly consumed products are subsidized for social reasons. Export is only 
permitted  if the subsidy for the domestic consumer price is refunded.  
3.82.   Products subject to authorization, quantitative restrictions and export licences include the 
following: saffron bulbs, almonds and argan nuts; chickpeas; dried legumes; cereals; olives; olive 
oil; preserved olives; flours from cereal grains (except rice ); groats and meal of soft wheat; groats 
and meal of barley ; crude algae and agar -agar; argan oil; sugar ; asbestos; pesticides and other 
harmful chemical products; plastic waste; raw and wet -blue hi des and skins (cattle, horses, sheep, 
goats); charcoal; used carpets, used wooden furniture, used mattresses and bedding, and household 
appliances (to prevent the spread of bed bugs); ferrous and non -ferrous waste; lead; gases that 
deplete the ozone layer;  pharmaceutical products; antiseptic preparations; waste and scrap paper 
and cardboard; halon -gas fire extinguishers; collections and specimens for zoological, botanical, 
mineralogical and anatomical collections; collector's items of historical, archaeolog ical, 
palaeontological, ethnographic and numismatic interest; and antiques that are over 100 years old. 
Export licences are issued electronically via PortNet and are valid for six months.64 The applicant is 
notified of the decision to grant or refuse a lic ence within a maximum period of 30 days and the 
reasons for the rejection of any application must be given.  
 
62 The EACCE is authorized by the European Union (EU) to inspect fresh fruit and vegetables exported to 
the EU. A conformity certificate is issued once the control procedure has been carried out.  
63 Dahir  No. 1-91-261 of 9 November  1992 enacting Law No.  13-89 on foreign trade.  
64 Licences are issued free of charge and the average processing time is five days.  WT/TPR/S/453 • Morocco  
- 51 - 
  3.83.   Under multilateral agreements such as CITES and the Basel Convention, some products, 
waste and/or species are subject to an export permit, certifica te or ban. For example, endangered 
species of wild fauna and flora (Annexes I, II and III to the CITES) require an export permit or a  re-
export certificate. These permits and certificates are issued by the Department of Water Resources 
and Forestry. The ex port of waste in list A of the Basel Convention requires prior authorization from 
the Department responsible for the environment.  
3.2.4   Export support and promotion  
3.84.   Morocco's latest notification pursuant to Article  XVI:1 of the GATT  1994 and Article  25 of the 
Agreement on Subsidies and Countervailing Measures dates from 2019 but concerns only maritime 
fisheries sector programmes.65 The previous notification dates from 200366 and no notification of 
export assistance has been presented to the WTO since then.  
3.85.   Morocco nevertheless offers a variety of incentives to enterprises whose activities are export -
oriented. These include benefits under the industrial acceleration zones (ZAI s) regime, customs 
regimes (REDs) and exchange facilities (i.e. convertible MAD or foreign currency accounts, foreign 
currency mobilization of receivables from exports, and pre -financing of foreign contracts). Moreover, 
the new Investment Charter fosters e xports and the development of Moroccan enterprises 
internationally.  
3.86.   According to the authorities, by joining the OECD's Inclusive Framework on Base Erosion and 
Profit Shifting (BEPS) in March 2019, Morocco is committed to complying with international tax r ules 
and progressively normalizing procedures applied to exports and ZAIs. Consequently, the 2020 
Finance Law increased corporation tax (IS) rates from 8.75% to 15% for businesses based in ZAIs. 
Moreover, the 2023 Finance Law capped the common tariff at 20 % for ZAI -based businesses.  
3.87.   Special incentives are given to exporting mining enterprises (Section  4.3), as well as export 
subsidies for agricultural products, to r educe transport costs (Section  4.1). 
3.2.5   Industrial Acceleration Zones  
3.88.   Since January 1995, and subject to prior authorization, domestic or foreign businesses wishing 
to set up in Morocco for export purposes have been able to operate under the export processing  
zone (ZFE) regime.67 However, Finance Law No.  70-19 for the fiscal year 2020 has replaced the term 
"export processing  zone" with "industrial acceleration zone" (ZAI).68 According to the authorities, 
the new name aims to harmonize the legal framework for ZAIs with OECD standards and the EU 
Code of Conduct . All the activities authorized in ZAIs are industrial export activities (automobile 
industry, agro -industry, textiles and leather, metalworking, engineering and electrical equipment) 
and their related service activities.  
3.89.   Legal entities headquartered in Mo rocco and Moroccan citizens residing in Morocco wishing to 
set up businesses in ZAIs must obtain prior authorization from the Foreign Exchange Board, which 
is issued on a case -by-case basis.69 
3.90.   According to the authorities, the status of ZAIs underwent a ta x reform in 2021 to ensure that 
businesses set up in ZAIs are treated the same as other companies liable for tax in the same 
territory.  
3.91.   Goods entering or leaving the ZAIs for export purposes and those obtained or remaining in 
these zones are exempt from al l direct or indirect duties and taxes affecting imports, movement, 
consumption, production, or exports. Under this regime, businesses are also fully exempt from 
 
65 WTO document G/SCM/N/343/MAR  of 14 February 2019.  
66 WTO document G/SCM/N/95/MAR  of 23 July 200 3. 
67 Law No. 19 -94 enacted by Dahir  No. 1 -95-1 (26 January 1995).  
68 Dahir  No. 1 -19-125 (13 December 2019), p. 26. Viewed at: 
https://www.finances.gov.ma/Publication/db/2019/lf2020.pdf . 
69 Resident entities wishing to set up must submit an application to the Foreign Exchange Board with the 
following documents: investment programme, project interest, budget, articles of association, and certificate of 
registration in the Commercial Register.  WT/TPR/S/453 • Morocco  
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  corporation tax during the first five consecutive fiscal years. Beyond this five -year exemption  period, 
businesses are subject to the common tariff rate set at 20%.  
3.92.   Natural persons are fully exempt from professional income tax during the first five consecutive 
fiscal years. Beyond this period, however, they are subject to the progressive income tax scale, as 
part of the harmonization of the tax system applicable to income tax.  
3.93.   There are no restrictions on foreign exchange transactions or on capital repatriation and 
currency convertibility. Eligibility for ZAI status requires businesses to export 75% of their output, 
and the percentage  of their sales in Moroccan national territory is capped at 15% under the common 
rate and 30% under a n agreement  to be concluded with the State . Domestic sales, on the other 
hand, are deemed to be imports, and hence subje ct to the applicable  duties and taxes. Businesses 
set up in ZAIs benefit from streamlined procedures, such as the PortNet single window.  
3.2.6   Customs regimes  
3.94.   To boost the competitiveness of its businesses, Morocco has various customs regimes 
comprising a total of nine procedures permitting imports with the suspension of duties and taxes 
(Table 3.15), and a prior export procedure. These promote the storage, processing, use and 
movement of goods. With regard to temporary admission for inward processing (ATPA), businesses 
may sell compensating products on the local market up to a maximum of 15% of the quantities 
exported to settle an ATPA account. In the case of industrial free warehouses, beneficiary companies 
may sell compensating products on the domestic market up to 15% of the annual export turnover 
of the business for the previous year.  
Table 3.15 Suspensive regimes, 2023  
Title Benefits  Beneficiaries  
Customs or storage 
warehousing  Goods are placed for a fixed period in a 
warehouse controlled by the ADII  Natural or legal persons with 
premises or facilities approved 
by Customs as a storage 
warehouse  
Temporary admission 
for inward processing 
(ATPA)  Suspension of duties and taxes on goods 
imported to be processed, worked or undergo 
further treatment, for the purpose of 
obtaining compensating products  Persons possessing or having 
available the equipment needed 
for the activity  
Processing under 
customs control  Suspension of duties and taxes on goods 
imported for the purpose of undergoing 
operations that alter their type or state with a 
view to putting on sale the products resulting 
from these operations, referred to as 
processed products with full or partial duty -
free treatment  Businesses possessing or having 
available the equipment needed 
for the activity  
Temporary export for 
outward processing  Export of goods to be re -imported after 
having been processed or worked on  Any natural or legal person  
Temporary export for 
outward processing 
using standard 
exchange  Export of defective goods for repair and 
import pursuant to a contractual or legal 
guarantee obligation; replacement goods are 
provided free of charge, with exemption from 
the duties and taxes payable  All companies under Moroccan 
law 
Temporary admission  Suspension of duties and taxes on various 
goods and products imported for use in the 
tax-liable territory  Industrial enterprises; 
enterprises carrying out major 
works; organizers of fairs and 
exhibitions; exporters of 
packaging  
Temporary export  Suspension of duties and taxes on the 
temporary export of goods intended to be 
used abroad  Persons in possession of the 
goods presented for export; 
industrial enterprises; 
enterprises carrying out works 
abroad; organizers of fairs and 
exhibitions abroad; individuals 
(painters, craftworkers, sp orts 
teams)  WT/TPR/S/453 • Morocco  
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  Title Benefits  Beneficiaries  
Industrial free 
warehousing  Suspension of duties and taxes on the import 
of materials, equipment, parts and spare 
parts, and goods intended for use in the 
export of the resulting compensating products  Enterprises which intend to 
invest either in a new 
establishment or an expansion 
for a minimum amount of MAD 
50 million  
Transit  Suspension of duties and taxes on freight 
transportation under customs control from 
one customs office/warehouse to another  Any transport company or 
operator  
Source:  Ministry of Finance and Privatization, Customs and Excise Administration (ADII). Viewed at: 
https://www.douane.gov.ma/web/guest/nos -publications . 
3.95.   Details of uncollected revenue from activities carried out under customs regimes (REDs) have 
not been communicated to the Secretariat. The authorities consider that, t hanks to the impetus 
provided by these special regimes, production, including its capacity and performance, will continue 
to improve in the long term. Consequently, tax revenue from other sources and the overall standard 
of living are expected to increase.  The importation of goods under RED s is not subject to payment 
of duties and taxes on account of  their final destination, which is export. These duties and taxes are 
suspended under a guarantee approved by Customs pending the regularization of the operatio n. 
3.2.7   Export financing, insurance and guarantees  
3.96.   Exporters have access to three guarantee and co -financing products set up by the Ministry of 
the Economy and Finance. Firstly, the "Mezzanine Export" product aims to promote export 
investment by co -financing up  to 40% of the investment programme with banks at a 2% interest 
rate. Exporters also have access to a new guarantee product managed by TAMWILCOM70, namely 
an export guarantee scheme for international development with a 70% quota for securities required 
by international and private donors, with an amount exceeding MAD 1 million. Lastly, export 
businesses benefit from additional advantages in terms of investment credits, operating lines and 
factoring services guaranteed by TAMWILCOM (increase in the credit li mit and the guaranteed 
share).  
3.97.   In addition to commercial banks, Morocco's credit insurance sector comprises three large 
companies in the market. These are the Moroccan Export Insurance Company (SMAEX), 
Coface  Maroc and Euler Hermes Acmar.  
3.98.   SMAEX, a parastat al company, of which the state holds nearly 35% of its capital, specializes 
exclusively in export credit insurance, and manages public export insurance on behalf of the State.71 
3.99.   Market survey insurance guarantees exporters seeking new outlets the reimbursement of up 
to 50% of the costs incurred if their action turns out to be unsuccessful or insufficient. There are 
two types of market survey insurance: normal market survey insurance (APN)72 for established 
exporters seeking to consolidate their mar ket shares and/or win others, and simplified market survey 
insurance (APS)73 for new small and medium -sized industries (SME/SMIs) whose export turnover 
does not exceed MAD  1 million.74 
3.100.   Fairs insurance covers up to 50% of the costs committed in case of unsu ccessful participation 
in an international trade event75 and includes the following fees: (i) stand rental and set -up: 
 
70 Public financial institution governed by the Banking Law and the State's sole agent for providing 
public financing guarantees. Viewed at: https://w ww.tamwilcom.ma/fr/tamwilcom/qui -sommes -nous. 
71 This type of insurance covers the following: guarantee against political risks, disasters, and 
non-transfer; special commercial risks for companies that export capital goods, carry out public works, or 
provide services lasting over one year; and risks rel ating to market surveys and fairs.  
72 APN market survey insurance costs include a file opening fee and a risk premium of 3% of the 
guaranteed budget.  
73 APS market survey insurance costs include a file opening fee and a risk premium of 1.5% of the 
guaranteed budget.  
74 SMAEX. Viewed at: https://www.smaex.com/Assurance -Prospection.html . 
75 This guarantee requires a lump -sum premium of 3% of the approved budget, which is due when the 
contract is signed . WT/TPR/S/453 • Morocco  
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  (ii) transport of exhibits; (iii) packaging of exhibits; (iv) company staff travel; (v) delegate 
accommodation; (vi) staff and exhibit in surance; and (vii) advertising.  
3.2.7.1   Promotion  
3.101.   The Moroccan Investment and Export Development Agency (AMDIE)76 is responsible 
for trade promotion, which includes promoting the export of certain products and services. AMDIE 
supports and assists export businesses, by ensuring participation in trade fairs and shows, 
developing international marketing strategies, esta blishing commercial information systems, 
providing technical assistance, and organizing training programmes. It is partially funded (45%) by 
revenue from the parafiscal tax on imported goods.  
3.102.   The Maison de l'Artisan (MDA) is responsible for promoting craft  products in the domestic 
and foreign markets. Its responsibilities include: providing marketing support77 and trade 
information78; organizing training seminars and participating in the training of business managers in 
the sector; and conducting research a nd providing incentives with a view to adapting craft products 
to consumer tastes while preserving the product's authentic and cultural identity.79 
3.103.   Morocco Foodex80 is responsible for promoting exports of agri -food and fisheries products. 
Its responsibilit ies include: (i) enhancing the image and quality of agri -food and fisheries products 
in foreign markets; (ii) ensuring participation in promotional events in Morocco and abroad; (iii) 
organizing B2B meetings with international clients; and (iv)  coordinatin g bespoke publicity 
campaigns in international markets. Morocco Foodex aims to enhance the value of Morocco's origin 
and develop exports of agri -food and fisheries products.  
3.3  Measures affecting production and trade  
3.3.1   Incentives  
3.104.   Morocco grants many incentives under the Investment Code (Section  2.4) to specific sectors. 
It has not notified of any incentive or subsidy  schemes, except tax benefits for the marine fisheries 
sector.81 The authorities have indicated  that they would  "promptly notify" of incentive schemes for 
other sectors. In terms of exports, the refund of import duties under the drawback procedure 
(Section  3.2.2 ), as well as export credit measures (Section  3.2.7 ), are offered to direct exporters 
for imported materials used in the production of exports.  
3.105.   In addition, specific tax incentives are offered to companies to promote regional 
development and r educe regional disparities. These incentives are included in Framework 
Law No. 03-22 enacting  the Investment Charter. This Law  classifies regions and prefectures into two 
categories : category  A82 and category  B.83 Grants corresponding to 10% and 15% of the  invested 
amount are available for investments made in category  A and category  B regions, respectively. On 
16 February  2023, Decree  No. 2-23-31 entered into force to implement regional development 
incentives (Section  2.4). 
 
76 Public body under the supervision of the Ministry of Foreign Trade, established in 1976.  
77 Support through: (i) conducting studies; (ii) organizing and participating in trade fairs and 
professional events; (iii) organization of business to business (B2 B) meetings; and (iv) assisting craft 
businesses in their marketing efforts.  
78 Information sources include economic data on the sector and domestic and external markets and also 
on market players, products, services and competition factors.  
79 Ministry of T ourism, Handic rafts, and the Social and Solidarity Economy (MDA). Viewed at: 
https://www.mda.gov.ma/en/about -us/presentation -and-missions/ . 
80 Morocco Foodex -EACCE, an autonomous export control and coordination agency created in 1986, is a 
public body under the supervision of the Ministry of Agriculture, Maritime Fisheries, Rural Development, Water 
and Forests. Viewed at: https://www.moroccofoodex.org.ma/en/ . 
81 WTO document G/SCM/N/343/MAR  of 14 February  2019.  
82 From the following regions: Tanger -Tétouan -Al Hoceima, Oriental, Fès -Meknès, Rabat -Salé-Kénitra, 
Béni Mellal -Khénifra, Casablanca -Settat, Marrake ch-Safi, Drâa -Tafilalet, Souss -Massa, Laâyoune -Sakia 
El Hamra and Dakhla -Oued Ed-Dahab.  
83 From the following regions: Tanger -Tétouan -Al Hoceima, Oriental, Fès -Meknès, Béni Mellal -Khénifra, 
Drâa-Tafilalet, Souss -Massa, Guelmim -Oued  Noun, Laâyoune -Sakia El  Hamra and Dakhla -Oued Ed -Dahab.  WT/TPR/S/453 • Morocco  
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  3.106.   Since 2000, the Hassan  II Fund for Economic and Social Development has promoted 
investment.84 The Fund provides financial support in the form  of: (i) financial holdings; 
(ii) refundable advances or  loans; and (iii)  non-refundable financial contributions.85 From its 
foundation until 2022, the Hassan  II Fund accumulated MAD  63.6 billion in financial resources, of 
which MAD  44 billion were contributed by the State and MAD  14 billion were in the form of  financial 
products.86 
3.107.   In 2021, the Mohammed  VI Fund was founded.87 The tasks entrusted to the Fund concern  
contributions to the funding of large investment projects and priority projects led by companies in 
partnership with the private sector , direct cont ributions  and equity investments , as well as the 
implementation of financing solutions for companies involved in priority projects and support for the 
financial structuring of the projects. According to the authorities, the Fund has implemented an 
action p lan aligned with national priorities, including the promotion of private investment and the 
consolidation of national sovereignty in the energy, food and water sectors.88 This action plan 
provides for the realization of an investment volume of MAD  1,200  billion over the period  2023-26. 
3.108.   In July  2020, the Central Guarantee Fund (CCG) was transformed into a joint  stock company, 
under the name Société nationale de garantie et du financement de l'entreprise  (SNGFE) ,89 which 
bears the brand name TAMWILCOM. Since then, state financing mechanisms have been managed 
by TAMWILCOM.90 TAMWILCOM's strategic fields of activity comprise "commercial" and "private" 
activities. For companies, these mechanisms cover: (i)  finance guarantees; (ii)  co-financing wi th 
banks; and (iii)  inventory and innovation financing. For individuals, they cover housing loan 
guarantee s and student loan guarantee s. 
3.109.   TAMWILCOM is involved in the rollout of the Integrated Business Support and Financing 
Programme, "INTELAKA", launched in February  2020. INTELAKA's objectives are to facilitate access 
to finance for young project owners, individual businesses, micro -enterpr ises and the informal sector 
in both urban and rural areas, as well as companies exporting to Africa. To facilitate access to bank 
finance, TAMWILCO M shares the risk with banks by way of insurance, with coverage ranging from 
50% to 80% of the amount of cre dit. The finance component of the INTELAKA programme offers 
two guarantee products and one finance product: Damane Intelak91, Intelak Al  Moustatmir 
Al Qarawi92 and Start -TPE.93 Regarding the achievements of INTELAKA, as at the end of June  2023, 
41,086  credits had been  granted under the programme  (or 51,506 taking into account Start -TPE), 
amounting to MAD  9.3 billion , for the benefit of 31,512  companies, of which 81% were in urban 
areas and 19% in rural areas, and MAD  7.4 billion had been pledged.  
3.110.   In 2022, t he SNGFE raised MAD  47.6 billion in credits for 83, 300 transactions, of which 
68,000 were for micro -, small and medium -sized enterprises ( MSMEs ) and 14,500 for individuals.94 
Overall, the SNGFE's activity is primarily oriented towards supporting companies,  which account for 
 
84 Decree  No. 2-00-129 (16  March  2000) establishing trust fund No.  3.1.04.04 called the 
"Hassan  II Fund for Economic and Social Development"; Dahir  No. 1-02-02 (29  Janua ry 2002) enacting 
Law No. 36-01 establishing the Hassan  II Fund for Economic and Social Development; and its implementing 
Decree  No. 2-02-93 (12  March  2002).  
85 The Fund provides financial support for: housing, highway infrastructure, irrigation, forest 
management, structures for industrial and tourism investment, construction of sports and cultural centres, 
creation of infrastructure for small fishing ports and for developing information technology programmes; 
activities to promote employment, particularly through micro -credit associations; and all projects helping to 
promote investment and employment.  
86 Draft finance law for 2024 , Rapport sur les établissements e t entreprises publics . Viewed at: 
https://www.finances.gov.ma/Publication/db/2024/Rapport -etablissements -entreprises -publics_Fr.pdf . 
87 Law No. 76-20 establishing the Mohammed  VI Fund for Investment.  
88 Draft finance law for 2024, Rapport sur les établissements en entreprises publics . Viewed at: 
https://www.finances.gov.ma/Publicat ion/db/2024/Rapport -etablissements -entreprises -publics_Fr.pdf . 
89 Law No. 36.20 (July  2020).  
90 Ministry of the Economy and Finance, Finance guarantees. Viewed at: 
https://www.finances.gov.ma/fr/Nos -metiers/Pages/garantie -financements.aspx . 
91 Guarantees for operational and investment credits do not exceed MAD  1.2 million, granted to 
companies operati ng in an urban environment, with a fixed interest rate of 2%.  
92 Guarantees for investment credits and short -term credits are capped at MAD  1.2 million, for projects 
in rural areas, with an interest rate of 1.75%.  
93 Funding is capped at MAD  50,000 for early -stage companies, with an investment credit not exceeding 
MAD 300,000 guaranteed by INTELAKA products, to finance their working -capital needs.  
94 TAMWILCOM, Rapport d'activité 2022 . Viewed at: 
https://www.tamwilcom.ma/fr/system/files_force/rapports_dactivite/rapport_d_activite_2022_fr.pdf . WT/TPR/S/453 • Morocco  
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  94% of interventions. The commitments undertaken by virtue of this activity amounted to 
MAD 29 billion in 2022, enabling the mobilization of more than MAD  44 billion in credits. The main 
beneficiary sectors of the SNGFE's generic product s are trade and distribution (31%), followed by 
industry (25%) and construction and public works (21%).  
3.111.   On 31  January  2022, the SNGFE set up, in consultation with the banks, the digital platform 
"Fin-Créa"  to facilitate access to bank finance for micro -enterprises  (TPEs). Fin -Créa operates free 
of charge as a 100% digital window exclusively for TPEs that have been operational for less than a 
year and are seeking up to MAD  2 million in credit.95 
3.112.   The "Generation Green 2020-30" strategy, launched in 2020, aims  to consolidate the 
achievements of the Green Morocco Plan (Section  4.1.2). The support measures provided for are: 
(i) targeted assistance and incentives to provide income support for farmers; (ii)  the extension of 
social security coverage; (iii)  the reduction of t he minimum wage gap between  agricultur e and other 
sector s; and (iv)  the extension of agricultural insurance to 2.5  million  hectares  by 2030.  
3.113.   The Agricultural Development Agency (ADA) sees to the implementation of projects under 
the Generation Green 2020-30 strategy. It focuses its interventions on solidarity agriculture 
programmes and new generation  agricultural aggregatio n, as well as on encouraging 
entrepreneurship among young people in rural areas and the economic development of collective 
land.96 The AD A's investment budget for  2022 was MAD  95.28  million. For the period  2024-25, the 
ADA has an overall budget of MAD  424 million, of which MAD  219 million is for investment and 
MAD 205 million for operations.97 
3.114.   Since 2002, the main responsibilities of the Na tional Agency for the Promotion of Small and 
Medium -Sized Enterprises (Maroc -PME) have been: (i)  developing the competitiveness and growth 
of TPMEs by way of support actions, advice and technical assistance, and investment support; 
(ii) enhancing the entre preneurial ecosystem; and (iii)  developing and implementing partnerships to 
promote support programmes for the benefit of enterprises and to develop entrepreneurial 
initiative.98 
3.115.   In 2021, Maroc -PME mobilized MAD  3.9 billion in private investment , supported  
2,531  projects  and created 29,24 9 jobs (of which 15,342 were direct).99 
3.116.   Tourism investors are exempt from customs duties and VAT for three years for the goods 
needed to carry out their projects ( Section 4.5). 
3.3.2   Standards and other technical regulations  
3.3.2.1   Standards and technical requirements  
3.117.   The Moroccan Standards Institute (IMANOR) is the only body authorized to develop national 
standards ; it is also the enquiry point for WTO TBT matters. Moroccan standards are defined  by 
technical standards commissions (CTNs)100 in a process  comprising  seven steps: (i)  proposal stage; 
(ii) enrolment in the annual standardization programme; (iii)  drafting stage; (iv)  commission stage; 
(v) investigation stage; (vi)  approval stage; and (vii)  publishing stage.101 
3.118.   According to the authorities, Moroccan standards and technical regulations are based on 
international standards, including those of the International Organization for 
 
95 TAMWILCOM ( 2022), Lancement de "Fin -Créa", une plateforme digitale et gratuite dédiée à l'accès 
des créateurs d'entreprises au financement , 31 January  2022. Viewed at: 
https://www.tamwilcom.ma/fr/espace -media/actualites/lancement -de-fin-crea-une-plateforme -digitale -et-
gratuite -dediee -lacces -des-createurs -dentreprises -au-financement . 
96 Ministry of the Economy and Finance, Rapport sur les établissements et entreprises publics, projet de 
loi de finances pour l'année budgétaire  2023. 
97 Draft finance law for 2024, Rapport sur les établissements en entreprises pub lics. Viewed at: 
https://www.finances.gov.ma/Publication/db/2024/Rapport -etablissements -entreprises -publics_Fr.pdf . 
98 National Agency for the Promotion of SMEs. Viewed at: https://marocpme.gov.ma/missions -valeurs/ . 
99 National Agency for the Promotion of SMEs. Viewed at: https://marocpme.gov.ma/# . 
100 CTNs are established by IMANOR in the ministries responsible for the products to be standardized or 
in other interested professional organizations.  
101 IMANOR, Drafting process. Viewed at: https://www.imano r.gov.ma/pe -normes/ . WT/TPR/S/453 • Morocco  
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  Standardization  (ISO)  (to which Morocco belongs) and the Codex Alimentarius, as well as on 
European standards. Morocco has some  17,400  approved  standards. Compliance is mandatory in 
the clauses, criteria and specifications for procurement by the State, local authorities and public 
institutions, as well as companies holding concessions for publ ic services or services subsidized by 
the State. Standards may be converted into technical regulations by means of ministerial orders , 
including for reasons such as health and safety. Any approved Moroccan standard can be made 
mandatory if such a measure i s deemed necessary.102 
3.119.   According to the Court of Audit ors, as part of an overall assessment of national quality 
infrastructure, "the lack of statutory provisions requiring certification in certain areas, particularly 
for high -risk products and activities, g overnment procurement and the skills of people working in 
specialized trades, does not favour the development of certification at the national level".103 The 
authorities  state that  government procurement requires that products comply with Moroccan 
standards , but stops short of requiring, or at least promoting, certification as evidence of compliance. 
Certification produced in accordance with Moroccan standards is not requested  as proof of 
compliance with the standards for the technical regulation of industri al products.104 
3.120.   However, as noted by independent experts, alignment with international standards provides 
Moroccan companies with better market access opportunities, even though it initially entails a high 
fixed cost. Furthermore, this enables companies to benefit from economies of scale and prevent s 
the spread of sub -standard products in the local market.105 
3.121.   IMANOR is also in charge of preparing, at the request of interested parties, normative 
documents  (DCNs) other than Moroccan standards, such as good manufacturing practices, usage 
and user guides, and fact sheets , as well as certification reference document s, including  for 
services.106 The preparation and technical validation of DCNs follows the same procedure prescribed 
for the preparation of Moroccan standards.107 DCNs can be adapted from equivalent international or 
regional documents. Currently, 193  DCNs ar e in force.  
3.122.   Moroccan standards are periodically reviewed with a view to their confirmation, revision or 
revocation, at intervals not exceeding five years. Requests to amend, revise or revoke standards 
require the approval of the CTN concerned.108 The annual  rate of amendment/revision or of 
revocation is 62%.  
3.123.   The "NM" mark indicates the conformity of a product or service with the corresponding 
Moroccan standards. IMANOR owns this mark, as well as the certification body. To be eligible for an 
NM mark, an appli cation must be made to the Institute, which examines the technical documents. 
After granting the right to use the NM mark, IMANOR monitors holders' compliance with the rules 
governing the mark. It manages the NM mark in accordance with international and 
European  references  that cover  product certification bodies, particularly in terms of  impartiality and 
competence.  
3.3.2.2   Sanitary and phytosanitary requirements  
3.124.   Since 2010, the National Food Safety Board (ONSSA)109 has performed all functions related 
to the protect ion of consumer health, the protection of animal and plant health, and the control of 
food and animal feed, and it has a number of responsibilities relating to  environmental protection. 
It is also responsible for controlling and approving agricultural inpu ts (seeds, pesticides, fertilizer), 
as well as veterinary medicines . ONSSA is the SPS enquiry point in Morocco and the official authority 
 
102 Industrial products are covered by around 1,119  mandatory standards.  
103 IMANOR, Rapport d'activité 2022 , p.6.  
104 Cement is the only product subject to mandatory certification.  
105 Foundation for Studie s and Research on International Development  (FERDI), Regulatory 
harmonization, profits, and productivity:  Firm-level evidence from Morocco , Working paper  No. 162.  
106 A DCN is an informative document that provides rules, guidelines or characteristics for activities or 
their results.  
107 Nevertheless, neither the consensus of the Committee for Standards nor any public enquiry is 
required.  
108 The revision or amendment of st andards follows the procedures applied for drafting or approving 
them.  
109 The Board was established under Law  No. 25-08 and it comes under the Ministry responsible for 
agriculture.  WT/TPR/S/453 • Morocco  
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  responsible for SPS notifications to the WTO. The Board represents Morocco in the 
SPS/TBT  committees in the context of  the AfCFTA and the Greater Arab Free Trade Area  (GAFTA).  
3.125.   ONSSA has the authority to conduct i nquiries and investigati ons, including police  
investigations,  to identify infringements related to food safety, animal and plant health  and 
SPS border control s, and in relation to combating food fraud.  
3.126.   According to the authorities, the main role of the Board is to provide support for the strategic 
approaches set out in the Green Morocco Plan 2009 -19, then by Generation Green 2020-30, with a 
view to trans forming the agri -food system in terms of sustainability, eco -efficiency, resilience and 
quality to ensure food safety and thus contribute to the sustainability of the country's food security 
(Section 4.1). 
3.127.   During the 2016 -23 period, ONSSA drew up approximately 860  regulatory texts, including 
6 laws, 27  decrees and 829  orders.110 
3.128.   Morocco is a party to the International Plant Protection Convention (IPPC), and a member of 
the World Organisation for Animal Health (WOAH), the Codex Alimentarius Commission, the 
European and Mediterranean Plant Protection Organization (EPPO), the Near East Plant Protection 
Organization  (NEPPO) and the International  Union for the Protection o f New Varieties of 
Plants  (UPOV). ONSSA is the national contact point for these international organizations.  
3.129.   In February  2021, Morocco joined the African Organi sation for Standardi sation (ARSO) , 
which  is responsible for harmonizing African standards and co nformity assessment procedures to 
reduce technical barriers to trade and promote intra -African trade.111 
3.130.   According to ONSSA, SPS and environmental import measures are primarily based on the 
standards, guidelines or recommendations produced by the Codex Alim entarius, the WOAH and the 
IPPC. The se measures are regularly notified to the WTO SPS Committee and published on the ONSSA 
website.112 
3.131.   The Food Safety Law specifies that the importer must ensure that food products, including 
plants and plant products: (i)  are from a country, zone or region not subject to any sanitary or 
phytosanitary restrictions; (ii)  meet the hygiene and health requirements laid down by the 
regulations in effect; (iii)  come from a facility or company that has an HACCP self -control or other  
equivalent system in place; and (iv)  are accompanied by the documents or other certificates required 
by special regulations for the products being imported, issued by the authorities in the country of 
export and certifying in particular that the products comply with existing laws and entail no risk for 
human life or health.113 
3.132.   Since June  2022, Morocco has required a health document for the import of plants and plant 
products and food products that are not subject to mandatory veterinary certification.114 
3.133.   The import of animals, animal reproduction products, animal feed and marine and freshwater 
products, except those in international transit that are not unloaded, is subject to sanitary inspection 
at the expense of the importer, conducted by the ONSSA veterina ry services at customs inspection 
posts through which imports are entered. Following this inspection, and when the outcome of 
inspection is favourable, a veterinary sanitary certificate, which is mandatory for customs clearance, 
is issued.115 For live anima ls and animal reproduction products to be placed in quarantine, a sanitary 
 
110 ONSSA. Viewed at: https://www.onssa.gov.ma/reglementation/ . 
111 ONSSA cooperates in ARSO work on African standards for the agri -food sector. It is involved in 
23 technical harmonization and standards committees, mainly relating to the follow ing products: meat; 
poultry; eggs and related products; packaging and labelling of foods; cereals, pulses and derived products; 
animal feed and animal food; milk and dairy products; horticulture; live animals; surface -active agents; 
organic and inorganic c hemicals; fish, fisheries and aquaculture; leather, leather products and accessories; 
agriculture and biotechnology; apiculture and pollination services; and coffee, cocoa, tea and related products.  
112 ONSSA. Viewed at: www.onssa.gov.ma . 
113 WTO document G/SPS/N/MAR/56  of 10 October  2018.  
114 WTO document G/SPS/N/MAR/56/Add.3  of 14 June 2022.  
115 If one of the controls establishes non -compliance, a sanitary certifica te of non -admission to the 
national territory is issued to reject the goods concerned. A copy is sent to the importer or the representative 
thereof.  WT/TPR/S/453 • Morocco  
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  permit is given. Sanitary inspection is systematic for all such imports, which must also be 
accompanied by sanitary documents issued by the country of origin and, where applicable, by the 
countries of transit. A sanitary certificate issued by the border post in the country of origin is also 
required for animals.116 
3.134.   Phytosanitary import measures are governed by Law  No. 76-17 on plant protection, enacted 
by Dahir  No. 1-21-66 of 14  July 2021, and various regulatory orders.117 This legislation defines 
phytosanitary requirements and the phytosanitary inspection process for imports at cross -border 
posts. It also specifies  quarantine pests and the management measures adopted to prevent their 
introduction into Morocco. The country  is in the process of updating its phytosanitary legal framework 
to strengthen the national phytosanitary surveillance and control mechanism.118 
3.135.   The import of plants and plant products is subject to phytosanitary and technical inspection, 
conducted by the ONSSA plant protection services, and  it must comply with the phytosanitary and 
technical regulations in force. The import and marketing of seeds and seedlings requires prior 
authorization from the Ministry responsible for agriculture. Order  No. 966-93 of 20  April 1993 sets 
the conditions for th e import and marketing of seeds for cultivation in Morocco ( Box 3.3). 
Box 3.3 Conditions for the import and marketing of s eeds  
Establishments that import and market seeds must be approved. However, for seeds imported under the 
temporary admission procedure, importers are exempt from approval. Seeds must not, under any 
circumstances, be sold on the domestic market or donated.  
Seed varieties must be indicated  in the official catalogues or on provisional lists.  
Organically produced seeds must be accompanied by a certificate issued by a control and certification body 
recognized by the country of production of the seeds, and labe lled in accordance with the regulations of that 
country.  
Seeds, other than those produced organically and potato seeds, must be certified under either the OECD 
system or that of the Association of Official Seed Certifying Agencies (AOSCA), or, for vegetab le seeds, fall 
under the "standard" category. Potato seeds must be certified under the UNECE standard in force.  
Seeds, except potato seeds, must be accompanied by either an Orange International Certificate from the 
International Seed Testing Association ( ISTA) or an analysis report from the Association of Official Seed 
Analysts  (AOSA).  
Source:  ONSSA. Viewed at: www.onssa.gov.ma . 
3.136.   The export of seeds and plants is subject to  the issu ance of a phytosanitary export certificate 
by ONSSA  that indicates the phytosanitary requirements of the country of destination.  
3.137.   The import of 10  product groups (agricultural and veterinary inputs) is subject to prior import 
authorization, or to approval o n SPS grounds ( Table 3.16). 
Table 3.16 List of agricultural and veterinary inputs subject to prior import 
authorization , September  2023  
Product  Measure  
Live animals and animal reproduction 
products  Imports subject to veterinary control (veterinary sanitary 
inspection certificate from ONSSA)  
Seeds and seedlings  Authorization from the Ministry responsible for agriculture - 
may only be sold by organizations approved by an order 
from the Ministry responsible for agriculture (prior import 
authorization from ONSSA)  
Plants and plant products  Technical inspection by th e competent services of the 
Ministry responsible for agriculture - must comply with the 
phytosanitary and technical regulations in force  
 
116 The sanitary certificate must conform to the model certificate jointly agreed prior to import by the 
Moroccan authorities and the competent authorities of the country of origin. Examples of certificates by country 
of origin and imported product may be viewed on the ONSSA website, at: https://www.onssa.gov.ma/controle -
a-limportation -et-a-lexportation/importation -des-produits -alimentaires -2/produits -animaux/modeles -de-
certificat -sanitaire/ . 
117 WTO document G/SPS/N/MAR/47/Add.1  of 7 October  2021.  
118 ePing SPS&TBT Platform ( https://epingalert.org/ ). Viewed at: 
https://epingalert.org/fr/TradeConcerns/Details?imsId=548&domainId=SPS . WT/TPR/S/453 • Morocco  
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  Product  Measure  
Ethyl alcohol (ethanol), methyl alcohol 
(methanol), propyl  alcohol  (propanol), 
isopropyl  alcohol  (isopropanol), anethole  ONSSA prior import authorization  
Phytopharmaceutical products  ONSSA product approval  
Fertilizers and growing media  ONSSA product import authorization  
Veterinary medicine  ONSSA marketing authorization  
Additives, premixes of additives and 
supplementary foodstuffs for animal feed  ONSSA notice of product inclusion in the positive list  
Cleaning preparations and 
disinfectants  (biocides) used in the livestock 
and agri -food sectors  ONSSA notice of product inclusion in the positive list 
Source:  ONSSA. Viewed at: www.onssa.gov.ma . 
3.138.   The import of veterinary medicines  is governed by Law  No. 21-80 and its implementing 
Decree  No. 2-82-541 of 15  March  1983. Only veterinary medicines  that have obtained prior 
authorization may be imported (prior marketin g authorization), and exclusively by veterinary 
pharmaceutical establishments authorized beforehand.119 
3.139.   The import of additives, premixes of additives and supplementary foodstuffs for animal feed 
is subject to the provisions of Order  No. 1490-13 of the Mini stry responsible for agriculture. This 
Order establishes the list and maximum limits of substances considered undesirable in animal  food, 
as well as the list and limits for the use of additives, premixes and supplementary foodstuffs for 
animal feed. The li st indicates  that animal food  must not contain any additives, premixes, compound 
feed or supplementary foodstuffs for animals that are not listed in Annex  II of the Order or that 
exceed the limits specified in this list .120 
3.140.   The import of cleaning preparatio ns and disinfectants (biocides) used in the livestock and 
agri-food sectors is subject to the provisions of Order  No. 2300-17.121 This Order establishes the 
characteristics of cleaning preparations and disinfectants in terms of performance, toxicity and 
purity, and the conditions governing their use, as well as a list of the substances that can be used 
in these products.  
3.141.   As regards the control of phytopharmaceutical products, imported or locally manufactured 
products must be approved pursuant to Law  No. 34-18,122 to assess their effectiveness and safety 
for humans, animals and the environment prior to their marketing authorization. Any 
phytopharmaceutical product imported into, or made and used in, Morocco must be approved. 
Imported products are subject to a p hysical inspection and the systematic inspection of 
accompanying documents. Product sampling is carried out on the basis of a risk analysis taking into 
account objective elements such as the origin of the goods, the importer's record, the relevance of 
the accompanying documents and the state of the packaging. The same control methodology applies 
for phytopharmaceutical products in the distribution network.  
3.142.   ONSSA implements  a reassessment programme for active substances used in the 
composition of phytopharmaceutical products. Following the reassessment process, ONSSA can 
revoke the marketing authorization for certain products, or restrict their applications, taking into 
account other products  available on the market, and the risk control level. According to the 
authorities, between 2017 and 2023 ONSSA reassessed approximately 75  active materials in 
phytopharmaceutical products, of which 57 were withdrawn and 13 kept under str ict conditions of 
use, and 19 are still being evaluated. More than 400  phytopharmaceutical products have been 
withdrawn.  
 
119 ONSSA, Liste positive des médicaments vétérinaires . Viewed at: https://www.onssa.gov.ma/wp -
content/uploads/2023/12/Liste -positive -des-Medicaments -Veterinaires -06-Decembre -2023.pdf . 
120 ONSSA, La liste et les limites d'utilisation des additifs, des prémélanges et des aliments 
complémentaires destinés à l'alimentation animale . Viewed at: https://www.onssa.gov.ma/wp -
content/uploads/2023/12/MAJ -LISTE -POSITIVE -ADDITIFS -Version -FR-du-11-12-2023.pdf . 
121 ONSSA, Liste des produits répondant aux exigences de l'Arrêté conjoint du ministre de l'agriculture, 
de la pêch e maritime, du développement rural et des eaux et forêts et du ministre de la santé.  Viewed at: 
https://www.onssa.gov.ma/wp -content/uploads /2023/04/LISTE -POSITIVE -PNPD-E-IAA-Version -11-04-2023-1.pdf. 
122 Law No. 34-18 of 14  July 2021 on phytopharmaceutical products.  WT/TPR/S/453 • Morocco  
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  3.143.   As regards the control of fertilizers and growing media, imported products are subject to a 
risk assessment on the basis of a technical  dossier to ensure their safety for humans, animals and 
the environment prior to their marketing authorization. Control of these products upon importation 
consists of a physical inspection and the systematic inspection of accompanying documents. Product 
sampling is carried out on the basis of a risk analysis taking into account objective elements such 
as the origin of the goods, the importer's record, the relevance of the accompanying documents and 
the state of the packaging. The same control methodology ap plies for phytopharmaceutical products 
in the distribution network.  
3.144.   During the period under review, Morocco submitted 81  notifications to the WTO, of which  
28 were notifications of emergency measures and 60  were regular notifications. During the same 
period, Morocco was asked to respond to one new specific trade concern raised in  the Committee on 
Sanitary and Phytosanitary Measures.123 
3.145.   Joint Order  No. 156-14, issued by the Ministry of Agriculture and Marine Fisheries and the 
Ministry of Health, of 17  January  2014 lists the maximum residu e limits ( MRLs) for pesticides in 
animal food and animal feed.124 Since 1  October  2019, MRLs have been established for imported 
teas.125 This trade concern was discussed again during the November  2023 SPS Committee meeting.  
3.146.   Morocco does not have any legal provisions relating to  genetically modified organisms.  
3.3.3   State trading, state -owned enterprises and privatization  
3.147.   During the period under review, Morocco notified the WTO of its state trading enterprises 
within the meaning of Article  XVII of the GATT126, indicating that the Moroccan Phosphates Board is 
still the country's only state trading company.127 
3.148.   As at the end of September  2023, Morocco had 227  public institutions and 45  joint stock 
companies in which the Treasury held a di rect share, with annual turnover amounting to 
MAD 332 billion and investment totalling MAD  77 billion in 2022. Some of these state -owned 
enterprises and public institutions had subsidiaries or holdings amounting to a total of 517 as at the 
end of September  2023. The sectoral distribution of state -owned enterprises and public institutions 
underlines the importance of the social, educational and health sectors, which account for 24% of 
the government portfolio, followed by 17% for housing, urban planning and territorial development, 
15% for agriculture and fisheries, and 12% for water, energy and mining resources.  
3.149.   Table 3.17 lists the main companies in which the State has  a holding.  
Table 3.17 Main companies with a state holding operating in 2023  
Company  Public share of 
capitala 
(%) Activity  
Agence de dé -densification et de 
réhabilitation de la médina de Fès  100.00  Construction of sites and execution of 
programmes related to activities for the 
safeguarding of Fez  
Société nationale des autoroutes du Maroc  98.92  Construction, maintenance and operation 
of motorways  
Asma Invest  50.00  Investment projects for development  
Barid Al Maghrib  100.00  Post and savings  
Société de productions biologiques et 
pharmaceutiques vétérinaires  100.00  Veterinary, pharmaceutical, chemical or 
biological medicines  
Crédit agricole du Maroc  85.20  Banking  
Société Casablanca transports SA  99.65  Urban transport in the city of Casablanca  
Diyar Al Madina  99.71  Urban planning and housing construction  
Fonds marocain de placements  100.00  Banks  
 
123 Morocco's import ban on ornamental plants. WTO documents G/SPS/R/107  of 26 September  2022 
and G/SPS/N/MA R/67/Add.1  of 7 October  2021.  
124 WTO document G/SPS/N/MAR/30  of 15 July 2011.  
125 WTO document G/SPS/MAR/62/Add. 1 of 2 July 2019.  
126 WTO document G/STR/N/16/MAR  of 20 April 2016.  
127 The previous notification (WTO document G/STR/N/1/MAR ), in 1996 concerned the Tobacco Board, 
the National Tea and Sugar Board and the National  Electricity Board.  WT/TPR/S/453 • Morocco  
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  Company  Public share of 
capitala 
(%) Activity  
Société d'exploitation des ports (Marsa 
Maroc)  60.00  Port operations  
Itissalat Al Maghrib  22.00  Telecommunications  
a The public share includes holdings by the State, local communities and state -owned enterprises and 
public institutions.  
Source:  Information provided by the authorities.  
3.150.   With a view to correcting the structural malfunctions of state -owned enterprises and public 
institutions, ensuring optimum levels of complementarity and coherence between their respective 
missions and improving their economic and social efficiency, the Government has int roduced 
substantive public sector reforms.128 In July  2021, the National Agency for Strategic Management of 
State Holdings and Performance Monitoring of State -Owned Enterprises and Public Institutions was 
established.129 Its task is to manage state holdings strategically and to monitor the performance  of 
state-owned enterprises and public institutions.  
3.151.   The authorities consider that the state -owned enterprise and public institution sector suffers 
from many structural inefficiencies, which mainly relate to: (i)  the size of the public sector; (ii)  the 
proliferation of state -owned enterprises and public institutions; (iii)  the duplication of the tasks or 
activities assigned to them; (iv)  their mode of governance; (v)  the dependence of some of them on 
the state budget; (vi)  the lack of synergy, coordination and complementarity between them; (vii)  the 
predominance of prior financial control focused on verification of correct day -to-day management; 
and (viii)  the lack of a fully fledged state shareholder policy.130 
3.152.   The main objectives of this reform include: (i)  strengthening the strategic role of 
state-owned enterprises and public institutions; (ii)  downsizing the public sector and rationalizing 
public expenditure; (iii)  improving governance; and (iv)  improving the efficiency of state financial 
control.131 
3.153.   Framew ork Law  No. 50-21 provides132 for the conversion of state -owned enterprises 
engaged in market activities into joint stock companies, with a board of directors, based on the 
principle of the continuity of the legal person.133 The Law prohibits the setting up of a state -owned 
enterprise to engage in market activities except out of urgent necessity as a matter of national 
concern.  
3.154.   Between 2016 and 2022, there was only one merger of state -owned enterprises, four 
dissolutions and one transformation into a joint st ock company.  
3.155.   In Morocco, privatization is still governed by Law  No. 39-98, as amended and supplemented 
by Law  No. 34-98. The Law defines three methods of privatization: through the financial market 
(Casablanca stock exchange), bidding or direct sale.  
3.3.4   Compe tition policy and price controls  
3.156.   Competition policy and pricing controls are governed by Law  No. 104-12, as changed and 
amended by Law  No. 40-21134 on free pricing and competition, and Law  No. 20-13, supplemented 
 
128 Framework Law  No. 50-21 on the reform of state -owned enterprises and public institutions (preamble).  
129 Dahir  No. 1-21-89 of 26  July 2021 enacting Framework Law  No. 50-21 on the reform of state -owned 
enterprises. Official Journal, 5  August  2021. Viewed at: http://www.sgg.gov.ma/BO/bo_fr/2021/BO_7010_fr.pdf . 
130 Framework Law  No. 50-21 on the reform of state -owned enterprises and public institutions (preamble).  
131 Framework Law  No. 50-21 on the reform of state -owned enterprises and public institutions (Article  3). 
132 Framework Law  No. 50-21 on the reform of state -owned enterpris es and public institutions 
(Articles  16 to 18).  
133 Prior to a conversion, the State must ensure that it will: (i)  substantially reduce the impact on the 
general budget of the transfers granted to it; (ii)  strengthen its governance, improve the quality of it s 
management and enhance performance and efficiency; and (iii)  significantly improve the quality of service. 
Except out of urgent necessity as a matter of national concern, no state -owned enterprise may be set up to 
engage in market activity (Article  42). 
134 Official Journal,18  May 2023. Viewed at: http://www.sgg.gov.ma/BO/FR/2873/2023/BO_7196_Fr.pdf . WT/TPR/S/453 • Morocco  
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  by Law  No. 41-21135 on the Competition Counci l.136 All complaints of anti -competitive practices may 
be lodged with the Competition Council. Its decisions on anti -competitive practices and merger 
control are forwarded to the parties concerned and published on its website. Appeals may be made. 
On 17  November  2018, the Competition Council was elevated to a decision -making authority. There 
is also an Interministerial Pricing Commission, chaired by the government authority responsible for 
competition and prices, which is currently the Ministry of the Econom y and Finance. This advisory 
body is responsible for examining price control issues submitted to it for an opinion.  
3.157.   Law No. 104-12, as amended and supplemented, lists three anti -competitive practices: 
understandings, abuse of a dominant position, and preda tory pricing. It prohibits all concerted 
actions, agreements, understandings or collusions and abuses of a dominant position when the 
objective is to prevent, restrict or distort competition. Exceptions may apply to SMEs and agreements 
allowing farmers to market their products, or practices that make a sufficient contribution to 
"economic progress" to offset the restrictions and give users a fair share of the benefits.137 
"Agreements of minor importance" are excluded from the control of anti -competitive prac tices.  
3.158.   The Law applies to all natural or legal persons, whether or not they are headquartered or 
have branches in Morocco, whose activities affect competition on the Moroccan market; production, 
distribution and service activities (including those of gover nment officials if they are acting as 
economic operators); and understandings among exporters that affect competition on the domestic 
market.  
3.159.   Law No.  104-12 lays down the principle of pricing freedom based on free competition, which 
is nonetheless restrict ed by the exceptions that give the State the right to administer prices under 
specific conditions, after consulting the Competition Council. There are two processes for price 
control. The first is to set, by legislation, a list of products and services to which price controls may 
be applied in specific cases, such as monopolization, ongoing supply problems and legislative or 
regulatory provisions. The second process enables the State to control prices temporarily in the 
event of large -scale disasters or abn ormal market situations and excessive price increases. At the 
request of professional organizations or at the initiative of the Government, prices may be made 
subject to approval.  
3.160.   Free pricing does not apply to products and services that are on a list fixe d in the regulations. 
The following prices continue to be controlled by the State and regulated by court decisions138: 
subsidized goods (Moroccan common wheat flour, sugar and butane gas), basic services (electricity, 
drinking water, sanitation, road and ur ban passenger transport, and school books), health products 
and services, and manufactured tobacco.  
3.161.   Some sectors have their own regulatory authorities responsible for competition. These 
include the National Telecommunications Regulatory Authority (ANRT), t he la Bank 
Al-Maghrib  (BAM) for the banking sector, the Moroccan Capital Market Authority (AMMC)  for the 
stock exchange, the High Authority for Audiovisual Communication (HACA), the National Ports 
Agency (ANP), the Insurance and Social Security Supervisory  Authority (ACAPS), and the National 
Electricity Regulatory Authority (ANRE). According to the authorities, the Competition Council has 
general competence for all sectors, except for the telecommunications sector, which falls within the 
exclusive competenc e of the ANRT.  
3.162.   In 2022, the Competition Council imposed sanctions for the first time, totalling 
MAD 72 million. These sanctions were applied for: (i)  anti-competitive practices identified in the 
examination of a complaint received by the Competition Counci l; (ii)  failure to notify mergers, 
examined ex officio in three cases ; and (iii)  failure to notify mergers, examined as part of 27 requests 
 
135 Law No. 104-12 sets out the substantive rules and legal  principles on free pricing and competition, 
while Law No.  20-13 deals specifically with the Competition Council.  
136 Competition Council. Viewed at: https://conseil -concurrence.ma/qui -sommes -nous/textes -
fondateurs/#1700842664498 -891d46e7 -65d5. 
137 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016, Section  3.3.3.  
138 Order  No. 3086.14 of 29  December  2014 of t he Minister attached to the Prime Minister's Office 
responsible for economic and general affairs, determining the list of price -controlled products and services.  WT/TPR/S/453 • Morocco  
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  for regularization.139 The number of mergers notified to the Competition Council rose from 53 in 
2019 to 142 in 2022.  
3.3.5   Government procurement  
3.163.   Morocco is neither a party nor an observer to the WTO Plurilateral Agreement on Government 
Procurement.  
3.164.   Decree  No. 2-22-431 is the main legislation on government procurement.140 It lays down 
the requirements and methods for awarding contracts for works, supplies or services on behalf of 
the State, public institutions and regional authorities. It provides for the following methods for 
awarding contracts: call for bids (open or lim ited, and with pre -qualification)141, abbreviated 
tendering, unsolicited proposals, competition, negotiated contracts, purchase orders, electronic 
reverse auctions and competitive dialogue.142 
3.165.   The negotiated contract method allows the contracting agency to n egotiate the terms of the 
contract with one or more candidates. The competition method is used if special considerations so 
justify, such as for technical, financial or aesthetic reasons. Purchase orders may be used for 
particular services up to a maximum of MAD  500,000, including tax.  
3.166.   The Bids Commission is responsible for the public opening of the bids and for evaluating 
them. It is chaired by the contracting agency. For government contracts, it comprises, in addition to 
the chairperson, two other represe ntatives of the contracting agency; a representative of the 
General  Treasury of the Kingdom; and a representative of the Ministry responsible for finance if the 
estimated amount of the contract exceeds MAD  50 million, excluding tax. For contracts awarded b y 
public institutions, the Bids Commission comprises, in addition to the chairperson, 
two representatives of the contracting agency designated by that agency, the representative of the 
Minister responsible for finance, the person responsible for the instit ution's procurement service and 
the person responsible for the institution's financial service.143 
3.167.   Abbreviated competitive bidding is provided for in Decree  No. 2-22-431 if the estimated 
amount of the contract is not more than MAD  1 million, excluding tax.  
3.168.   A call for bids must be published on the government procurement website and in at least 
two national newspapers (one of which must be in Arabic). It may also be published simultaneously 
in the Official Journal, in specialized publications or by any other m eans of advertising, including 
electronically.  
3.169.   In respect of the threshold values for works contracts awarded on behalf of the State, 
regional authorities and public institutions, the minimum estimated amount is MAD  75,550  million, 
excluding tax, and MAD  1.964 million, excluding tax, for contracts for supplies and services. For 
contracts for goods and services awarded on behalf of local authorities, the estimated amount is 
MAD 5.364  million or more, excluding tax.144 
3.170.   Decree  No.2-22-431 allows preference – limited to 15% - to be given to Moroccan 
businesses.145 Article  148 of the Decree also contains measures in favour of micro -, small and 
medium -sized enterprises ( MSMEs ), cooperatives, unions of cooperatives and one -person 
businesses. The contracting agency is  entitled to reserve 30% of the estimated amount of contracts 
each financial year for MSMEs . 
 
139 Competition Council, Rapport annuel 2022 . Viewed at: https://conseil -concurrence.ma/qui -sommes -
nous/textes -fondateurs/#1700842664498 -891d46e7 -65d5. 
140 This Decree repeals Decree No.  2-12-349 on government  procurement (20  March  2013).  
141 Invitations to tender are "open" if all candidates may submit bids, and "limited" where only those 
candidates that the contracting agency has decided to consult may submit bids. Competitive bidding "with 
pre-qualification" m eans that only candidates that have sufficient capacity, from the technical and financial 
point of view, are authorized to submit bids, after a pre -qualification commission has given its opinion.  
142 There are special conditions for awarding contracts for ar chitectural services.  
143 Article  38 of Decree  No. 2-22-431. 
144 These thresholds may be amended by an order from the Minister responsible for finance.  
145 Article  147 of Decree  No. 2-22-431. WT/TPR/S/453 • Morocco  
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  3.171.   The reasons for rejecting bids must be communicated automatically to bidders. A system of 
appeals has been introduced that allows bidders to raise the matter with the contracting agency if 
there is a dispute. The latter must respond within five days following the receipt of the appeal. If the 
bidders are not satisfied, they may bring the matter to the attention of the minister or the 
chairperson of the Governing Boa rd of the public institution concerned, who may, inter alia , order 
the irregularity to be remedied or cancel the procedure. All competitors may approach the National 
Government Procurement Commission directly, without involving either the contracting agenc y or 
the minister concerned, if they find that one of the government procurement rules of procedure has 
been breached or if the minister concerned fails to reply.  
3.172.   The General Treasury of the Kingdom has five main tasks: (i)  the collection of public claims;  
(ii) the control and payment of public expenditure; (iii)  local financial management; (iv)  treasury 
management; and (v)  the production of financial and accountancy data.146 Contracts awarded by 
state-owned enterprises and public institutions (EEP) have to be approved by state comptrollers and 
paymasters -general.147 
3.173.   The Court of Auditors and the regional courts of auditors are also involved in monitoring 
government procurement. Since 1  January  2016, the National Government Procurement 
Commission148 has the pow er, inter alia , to: (i)  provide advice on draft legislation or regulations on 
government procurement; (ii)  assist in legal matters; (iii)  provide advice on any legal or procedural 
matter; (iv)  prepare model documents and ensure they are kept up to date; an d (v)  publish 
directives and appropriate courses of action in order to improve and streamline the management of 
government procurement.149 
3.174.   Morocco has neither a central government procurement board nor a single authority 
responsible for awarding contracts. Ministries and state -owned enterprises award contracts 
themselves. Ministers are authorizing officers and have the authority to approve contracts.  
3.3.6   Intellectual property rights  
3.175.   Morocco has been a member of the World Intellectual Property Organization (WIPO)  since 
1971. It is a signatory to various international agreements on intellectual property rights (IPRs) 
(Table 3.18). In December  2008, Morocco accepted the Protocol  amending the TRIPS  Agreement.150 
Table 3.18 WIPO -administered treaties, 2023  
Treaty  Entry into force  
Madrid Agreement  30 July 1917 
Hague Agreement  20 October  1930 
Nice Agreement  1 October  1966 
Locarno Agreement  22 July 2022 
Madrid Protocol  8 October  1999 
Nairobi Treaty  11 November  1993 
Patent Cooperation Treaty  8 October  1999 
Trademark Law Treaty  6 July 2009 
Budapest Treaty  20 July 2011 
Marrakesh Treaty  15 August  2019 
Beijing Treaty (audiovisual performances)  22 July 2022 
Singapore Treaty  22 July 2022 
WIPO Copyright Treaty  20 July 2011 
WIPO Performances and Phonograms Treaty  20 July 2011 
Berne Convention  16 June 1917 
Paris Convention  30 July 1917 
WIPO  Convention  27 July 1971 
Brussels Convention  30 June 1983 
 
146 General Treasury of the Kingdom. Viewed at: https://www.tgr.gov.ma/wps/portal . 
147 Law No. 69 -00 on state financial control of state -owned enterprises and other bodies.  
148 Decree No.  2-14-867 of 21  September  2015. This Co mmission replaces the Procurement 
Commission.  
149 Decree No.  2-14-867 of 21  September  2015 (Article  4). 
150 WTO document WT/Let/638  of 12 December  2008.  WT/TPR/S/453 • Morocco  
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  Treaty  Entry into force  
UPOV  Convention  8 October  2006 
Geneva Act (1999) on the Hague Agreement on the 
International Registration of Industrial Designs  22 July 2022 
Source:  WIPO, Country Information: Morocco . Viewed at: 
https://www.wipo.int/members/fr/details.jsp?country_code=MA . 
3.176.   The institutional framework for the protection of intellectual property r ights was amended 
during the period under review. For example, Law No.  66-19 amending and supplementing 
Law No. 2-00 on copyright and related rights came into force on 20  June 2022. The objectives of 
the new law are to ensure: (i)  the protection of copyrig ht and related rights in the digital 
environment; (ii)  the protection of the digital exploitation of audio and audiovisual works; (iii)  the 
protection of press releases; (iv)  the right of appeal concerning the material rights of visual artists 
arising from  the resale of their original works (in accordance with the provisions of the Berne 
Convention); (v)  image reproduction rights for print authors; (vi)  the right to facilitate access to 
published works for people who are blind, visually impaired, or otherwi se print disabled (in 
accordance with the Marrakesh Treaty); and (vii)  the inclusion of definitions compliant with new 
requirements.  
3.177.   Copyright and related rights are managed by the Moroccan Office of Copyright and Related 
Rights.151 In 2022, the Office  became a collective management body in the form of a legal person 
under public law with financial autonomy. The Office's administrative costs will be funded by a 
percentage taken on income received from the exploitation of copyright and related rights .152 In 
2022, a social security fund for copyright and related rights holders was created.  
3.178.   The protection of new plant varieties is administered by the Ministry responsible for 
agriculture.  
3.179.   At the time of the previous TPR, the most commonly encountered infringements  of 
intellectual property rights in Morocco were the counterfeiting and pirating of audio and audiovisual 
media, trademarks and industrial designs.  
3.180.   Parallel imports are authorized, with the exception of patents.  
 
 
151 Dahir  No. 1-22-52 of 11  August  2022 promulgating Law  No. 25-19 on the Moroccan Office of 
Copyright and Rela ted Rights.  
152 The rate on royalties is set by the Board of Directions and must not exceed 30% of the royalties.  WT/TPR/S/453 • Morocco  
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  4  TRADE POLICIES BY SECTOR  
4.1  Agriculture and fisheries  
4.1.1   Overview  
4.1.  Morocco is a major producer, importer and exporter of agri -food products.1 For some products, 
its contribution to global production and exports is substantial. For example, in 2021, Morocco 
produced 78 % of the world's mint, 7.8 % of its olives, and 10.6 % of the global production of figs 
(Table 4.1). While wheat and barley production did not increase between 2015 and 2020, rainfall 
was well distributed across the seasons and regions in 2021 leading to a larger harvest. Milk, egg 
and meat produc tion has remained largely stable since 2015. The agricultural sector accounted for 
nearly 38 % of total employment2 and nearly 11 % of GDP in the second quarter of 2023 ( Table  1.1). 
Table 4.1 Main agri -food products, 2015 -22 
 
2015  2016  2017  2018  2019  2020  2021a 2022  World 
share  
2021  
Agricultural and processed crops, output (thousand tonnes)  (%) 
Wheat  8,075  2,731  7,091  7,321  4,025  2,562  7,544  2,707  0.8 
Barley  3,397  620 2,466  2,851  1,161  645 2,780  696 1.9 
Sugar beet  3,876  4,219  3,741  3,711  3,693  3,632  2,574  1,898  0.9 
Potatoes  1,924  1,744  1,925  1,869  1,957  1,707  1,642  1,768  0.3 
Olives  1,144  1,416  1,039  1,561  1,912  1,409  1,591  1,968  7.8 
Fresh tomatoes  1,412  1,231  1,294  1,409  1,347  1,399  1,311  1,388  0.5 
Tangerines, mandarins  993 1,078  1,278  1,209  1,375  927 1,248  1,360  1.9 
Oranges  869 909 1,037  1,019  1,182  806 1,039  1,248  1.2 
Apples  674 406 821 697 810 779 890 923 0.6 
Onions and shallots, dry  829 686 754 955 880 829 855 802 0.7 
Watermelons  707 437 619 742 675 677 824 603 0.5 
Sugar cane  395 427 553 616 519 792 613 571 0.0 
Cantaloupes, melons  654 520 619 501 391 505 541 480 1.3 
Carrots and turnips  414 394 436 480 412 403 388 405 0.6 
Pumpkins, squash, etc.  201 189 180 180 199 154 329 292 1.1 
Chillies and peppers, green  177 174 191 257 248 144 213 274 0.4 
Plums and sloes  123 124 179 205 151 143 179 179 1.0 
Almonds, in shell  98 113 117 117 102 134 169 176 4.2 
Dates  100 125 130 112 102 143 150 137 1.5 
Figs 150 60 138 128 153 144 144 110 10.6 
Green beans  146 142 169 156 120 109 128 200 9.7 
Apricots  104 71 113 102 110 93 78 72 2.1 
Broad beans  157 117 106 142 86 99 72 70 3.8 
Lupins  58 56 57 57 57 57 57 47 4.1 
Quinces  48 32 46 59 40 58 55 51 6.8 
Peppermint, spearmint  100 98 92 99 67 40 30 43 78.9 
Poultry (million head)  200 209 214 219 222 226 230 232 0.8 
Chickens (million head)  190 197 202 207 209 213 217 219.2  0.8 
Turkeys (million head)  10 11 12 12 12 13 13 12.8 4.4 
Sheep (thousand head)  18,510  19,870  19,863  19,880  21,591  22,089  22,726  21,800  1.8 
Goats (thousand head)  6,231  5,600  5,205  5,731  5,993  5,961  6,207  6,045  0.6 
Cattle (thousand head)  3,291  3,300  3,364  3,441  3,328  3,167  3,179  3,100  0.2 
Asses (thousand head)  950 932 930 934 927 925 925 896 1.7 
Mules (thousand head)  420 385 392 390 385 387 387 383 5.0 
Horses (thousand head)  162 180 188 190 191 190 190 173 0.3 
Camels (thousand head)  258 258 259 260 261 262 262 262 0.2 
Pigs (thousand head)  8 8 8 8 8 8 8 8 0.0 
Beehives (thousand)  380 382 382 386 390 393 396 396 0.4 
Meat of sheep  
(in tonnes)  156,99
3 160,94
5 172,65
0 177,88
5 178,77
0 161,00
0 168,15
0 163,98
2 2.2 
Meat of goats  
(in tonnes)  28,437  29,817  31,986  31,959  32,118  29,700  30,210  30,250  0.5 
 
1 Within the WTO, Morocco is considered a net food -importing developing country for the purposes of 
the 1994 Marrakesh Ministerial Decision. WTO  document G/AG/5/Rev.12  of 29 March 2023.  
2 Directorate of Economic Studies and Financial Forecasts (DEPF) (2019), Le secteur agricole marocain: 
Tendances structurelles, enjeux et perspectives de développement, July 2019. Viewed at: 
https://www.finances.gov.ma/Publica tion/depf/2019/Le%20secteur%20agricole%20marocain.pdf . WT/TPR/S/453 • Morocco  
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2015  2016  2017  2018  2019  2020  2021a 2022  World 
share  
2021  
Meat of cattle  
(in tonnes)  245,51
4 257,79
9 276,54
8 281,60
1 283,00
2 252,10
0 266,19
0 256,76
8 0.4 
Eggs in shell (millions)  5,900  4,900  6,300  6,600  6,900  6,550  6,300  5,800  0.9 
Milk (millions of litres)  2,450  2,500  2,550  2,550  2,550  2,550  2,250  2,000  0.8 
a The main products are identified by volume of production in 2021.  
Source:  FAOSTAT, Production data, Crops, and livestock products. Viewed at: 
https://www.fao.org/faostat/fr/#data/QCL  (October  2023); and data provided by the authorities.  
4.2.  Moroccan agricultural performance still largely depends on climatic conditions and access to 
irrigation. Herd sizes decreased slightly between 2015 and 2022, with the notable exception of sheep 
(Table 4.1). 
4.3.  Since the previous TPR, imp orts of agricultural products (WTO definition) have significantly 
increased in value ( Table 4.2). In 2022, they accounted for nearly 14 % of total imports, compared 
with just over 11 % in 2015. However, the product -specific trends were mixed. For example, while 
imports of wheat and meslin saw strong growth (and, to a lesser extent, those of soya -bean oil, 
barley, nuts, bakers' wares and concentrated milk), rising from USD  20 billion to more than 
USD 25 billion in 2022, imports of other products have tended to stagnate or decline.  
Table 4.2 Main imports of agricultural goods, 2015 -22 
(USD million and  %)  
2015  2016  2017  2018  2019  2020  2021  2022  
Total imports  38,114  41,877  45,179  51,308  51,053  44,510  58,789  72,536  
Agriculture  4,392  5,360  5,341  5,866  5,875  6,791  7,939  10,055  
% of total  11.5 12.8 11.8 11.4 11.5 15.3 13.5 13.9 
Main products (% of agricultural imports)  
HS 10.01 Wheat and meslin  19.9 24.3 16.1 16.6 16.3 20.9 20.0 25.3 
HS 15.07 Soya -bean oil and its fractions  7.6 6.6 7.6 6.9 6.5 6.1 8.1 7.9 
HS 17.01 Cane or beet sugar  7.8 8.8 9.6 6.4 7.0 6.9 8.3 7.8 
HS 10.05 Maize (corn)  9.7 7.4 8.5 8.4 9.3 8.4 8.5 7.6 
HS 23.04 Oil -cake and other solid 
residues  4.1 3.6 3.5 4.1 3.6 3.2 3.6 3.4 
HS 10.03 Barley  1.8 3.3 1.5 0.9 1.3 3.6 1.0 3.1 
HS 09.02 Tea, whether or not flavoured  4.5 3.7 4.1 3.8 3.9 3.0 2.6 2.5 
HS 08.04 Dates, figs, pineapples, 
avocados, etc.  2.7 2.1 2.5 3.3 3.2 2.5 2.8 2.3 
HS 23.03 Residues of starch 
manufacture  1.8 2.5 2.5 2.4 2.7 2.4 1.8 1.7 
HS 08.02 Other nuts  0.2 0.2 0.5 0.8 1.1 2.0 2.4 1.7 
HS 09.01 Coffee, whether or not 
roasted  2.2 1.8 2.0 2.1 1.7 1.5 1.6 1.5 
HS 04.06 Cheese and curd  1.5 1.2 1.6 1.9 1.7 1.7 1.7 1.4 
HS 24.02 Cigars and cigarettes  2.2 2.5 2.6 2.5 2.8 1.6 1.5 1.3 
HS 21.06 Food preparations not 
elsewhere specified or included  1.3 1.1 1.3 1.5 1.5 1.4 1.5 1.3 
HS 19.05 Bakers' wares  0.6 0.6 0.8 1.3 1.3 1.6 1.6 1.3 
Source:  WTO Secretariat calculations, based on the Comtrade database, and data provided by the 
authorities.  
4.4.  Moroccan agricultural exports almost doubled between 2015 and 2022 ( Table 4.3). Exports of 
market garden produce has seen strong growth since 2017, driven by fruits and vegetables, 
especially tomatoes. In general, Moroccan exports of processed agricultural products (except sugar 
and sugar preparations) grew by 50 % in terms of volume. Only exports of citrus fruits fell by 4 % in 
terms of volume in 2022 compared with 2017.3 
4.5.  In 2022, Morocco was Africa's fourth largest exporter of agri -food products and the world's 
leading exporter of capers, green beans and argan oil ; the third largest  exporter of preserved olives; 
 
3 Morocco Foodex data provided by the authorities.  WT/TPR/S/453 • Morocco  
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  and the world's fourth largest exporter of clementines and tomatoes, which are Morocco's main 
agricultural exports.  
Table 4.3 Main exports of agricultural goods, 2015 -22 
(USD million and  %)  
2015  2016  2017  2018  2019  2020  2021  2022  
Total exports  22,326  23,015  25,663  29,354  29,584  27,693  36,637  42,159  
Agriculture  4,698  5,109  5,613  6,225  6,456  6,591  7,779  8,198  
% of total  21.0 22.2 21.9 21.2 21.8 23.8 21.2 19.4 
Main products (% of agricultural exports)  
HS 07.02 Tomatoes, fresh or chilled  11.5 10.0 10.5 10.9 12.1 11.9 11.0 12.5 
HS 08.10 Other fruit, fresh  3.2 3.5 4.6 5.6 7.8 7.9 8.8 8.5 
HS 08.05 Citrus fruit, fresh or dried  8.3 7.1 6.9 7.3 7.9 8.0 6.9 6.6 
HS 17.01 Cane or beet sugar  1.7 3.4 3.9 2.5 3.1 4.3 4.2 5.3 
HS 07.09 Other vegetables, fresh or 
chilled  3.0 4.0 3.9 3.8 3.5 3.3 3.2 3.3 
HS 08.07 Melons, watermelons, papaws 
(papayas)  1.6 1.4 2.5 3.1 2.5 3.4 3.7 3.3 
HS 07.08 Leguminous vegetables, fresh 
or chilled  3.1 4.7 4.4 4.3 4.3 3.7 3.2 3.0 
HS 08.11 Frozen fruit  1.6 1.6 1.5 1.8 1.8 1.9 1.9 2.4 
HS 12.12 Sugar beet and cane  0.9 1.0 1.4 1.5 1.7 1.8 3.2 2.0 
HS 20.05 Other prepared vegetables  2.6 2.7 2.6 2.6 2.6 2.2 2.1 1.9 
HS 08.04 Dates, figs, pineapples, 
avocados, etc.  0.4 0.4 0.8 1.0 0.8 1.7 1.2 1.8 
Source:  WTO Secretariat calculations, based on  the Comtrade database, and data provided by the 
authorities.  
4.1.2   Agricultural policy  
4.6.  Since Morocco's previous trade policy review, the Ministry of Agriculture, Marine Fisheries, Rural 
Development, Water and Forests (MAPMDREF), has launched a new strategy, Generation Green 
2020-30, as part of the ongoing development of the agricultural sector.4 It follows the Green Morocco 
Plan (PMV), launched in 2008 to boost economic growth, reduce poverty, and ensure the long -term 
sustainability of natural resources. Generation Green 2020 -30 also aims to consolidate the gains 
made under the PMV.5 The Generat ion Green strategy aims to enhance the agricultural sector's 
performance by doubling agricultural GDP and the value of exports, creating more than 350,000  new 
jobs and improving the living conditions of farmers.  
4.7.  This new strategy has been in force since 20 21 and is based on two main principles: (i) to 
prioritize the human element; and (ii) to continue to pursue agricultural development.6 
4.8.  The first principle is underpinned by four specific pillars that seek to help create: (i) a new 
generation of middle cla ss farming households; (ii) a new generation of young entrepreneurs, 
including by mobilizing collective land; (iii) innovative agricultural organizations; and (iv) new 
support mechanisms.7 
4.9.  With a view to creating a new farming middle class, the Generation  Green strategy sets out 
support measures to allow between 350,000 to 400,000 farming households to join the middle class, 
and to ensure that some 690,000 households remain in this category. To achieve this objective, the 
support measures include providing  farmers with targeted income -support assistance and 
incentives; expanding farmers' social protection programmes; reducing the gap between the 
guaranteed minimum agricultural wage (SMAG) and the legal minimum wage (SMIG) by 2030; and 
extending farm insuran ce coverage to an additional 2.5  million hectares (ha) of agricultural land.  
 
4 Ministry of Agriculture, Marine Fisheries, Rural Development, Water and Forests (MAPMDREF). Viewed 
at: https://www.agriculture.gov.ma/fr/ministere/generation -green -2020-2030. 
5 WTO document WT/TPR/S/329/Rev.1  of 15 July 2016  
6 Ministry of Agriculture, Marine Fisheries, Rural Development, Water and Forests. Viewed at: 
https://www.agriculture.gov.ma/fr/ministere/generation -green -2020-2030. 
7 Ministry of Agriculture, Marine Fisheries, Rural Development, Water and Forests. Viewed at: 
https://www.agriculture.gov.ma/fr/ministere/generation -green -2020-2030. WT/TPR/S/453 • Morocco  
- 70 - 
  4.10.   The mobilization of 1  million ha of collective land for investors, rights -holders, and young 
people — who may receive further training — is also planned. This concerns young peopl e's access 
to agricultural land and will enable 45,000 of them to enjoy the use of agricultural plots. The creation 
of a series of new innovative agricultural organizations - primarily concerning agricultural 
aggregation, cooperatives, and new organization al models - is also envisaged under the first pillar 
of the Generation Green strategy. These should be structured in such a way that they bring together 
25% of farmers and strengthen the independence of agricultural interprofessional bodies.  
4.11.   The Generation  Green strategy also includes new support mechanisms in order to launch 
projects with a specific focus on 350,000 -400,000 ha in vulnerable areas (oases, and mountain and 
arid regions); ensure the sustainability of solidarity agriculture projects; introduce  new technologies 
and digital agricultural services to 2  million farmers; and strengthen the Agricultural Council, 
primarily by mobilizing approximately 5,000 agricultural advisors by 2030.  
4.12.   The second Generation Green principle of continuing to purse agric ultural development8 is 
supported by four pillars. The first pillar concerns  the development and consolidation of agricultural 
sectors by ensuring a more targeted intervention upstream and a reallocation of efforts downstream. 
The aim is to double agricul tural exports and GDP in the long term  (to reach MAD  200-250 billion)  
through a new series of programme contracts in consultation with relevant interprofessional bodies. 
The support consists primarily of technical support for upstream production (planting,  inputs, 
mechanization, laboratory analyses, etc.) and for downstream parts of the value chain (improving 
quality and innovation, conserving natural resources, and strengthening efforts in connection with 
the human element  to improve the living conditions of farmers).  
4.13.   The other pillars of the second principle seek to improve the marketing conditions for 
agricultural products and distribution chains; promote quality, innovation and green technologies 
(green tech) to modernize Moroccan agriculture (through, inter alia , the certification of 120 modern 
slaughterhouses, improved research and sanitary control programmes, and the digitalization of the 
agricultural sector); and bolster the sector's resilience  by improving water efficiency twofold and 
promoting soil conservation.  
4.14.   In July  2015, the Inter ministerial Standing Committee for the Development of Rural and 
Mountainous Areas approved the national strategy for the development of rural and mountainous 
areas, drafted by the MAPMDREF. The objective is to develop rural areas an d reduce territorial 
disparities by making them less isolated, improving access to basic and social services, and 
developing the economic potential of these areas to facilitate job creation while conserving natural 
resources. The strategy covers all of Mor occo's rural and mountainous areas, or more than 90 % and 
26% of the national territory, respectively.  
4.15.   Following the earthquake of September  2023, a three -pronged aid programme, implemented 
over five years, was announced by MAPMDREF in October  2023. With a total budget of 
MAD 10.3 billion, this programme adopts various approaches designed to open up the affected 
regions, in particular by: (i) protecting agricultural land against erosion, and developing and 
constructing water points; (ii) rehabilitating and e quipping 33 weekly markets, 13 slaughterhouses, 
and 680 stables and animal shelters in rural areas; and (iii) reconstructing agricultural capital, with 
the distribution of 650,000 quintals of barley and compensation for losses of sheep, goats, and 
cattle. The programme's forestry component seeks to rehabilitate water basins and forests.  
4.16.   This aid programme will be implemented over a period of five years. The first emergency 
phase, with a budget of MAD  611 million, was launched in October  2023 to repair damag e caused 
by the earthquake and enable agricultural activities to resume. In the second phase, projects will be 
implemented to support the regional plans of the Generation Green strategy.9 
 
8 Ministry of Agriculture, Marine Fisheries, Rural Development, Water and Forests, Genera tion Green 
2020-30. Viewed at: https://www.agriculture.gov.ma/fr/ministere/generation -green -2020-2030. 
9 Kingdom of Morocco (2023), "Séisme d'Al Haouz/Agriculture: élaboration d'un nouveau programme 
d'une enveloppe de 10,3  MMDH", 24 October. Viewed at: https://www.maroc.ma/fr/actualites/seisme -dal-
haouzagriculture -elaboration -dun-nouveau -programme -dune-enveloppe -de-103-mmdh . WT/TPR/S/453 • Morocco  
- 71 - 
  4.1.3   Border measures  
4.17.   The simple average applied MFN tariff on agricultur al products (WTO definition) stood at 
32.2% in 2023, compared to 30 % in 2015 ( Table 3.3). The rate ranges between 2.5 % and 200 %, 
with the highest ad valorem  duties (20 0%) applied to live sheep and goats and their meat. Some 
products are subject to two types of variable duties, namely some sugars ( Table 3.5) and some 
cereals ( Table 3.6). 
4.18.   Tariff protection rates remain high in the agricultural sector, exceeding 30 % for 51.2 % of the 
2,053 tariff lines on agricultural products (WTO definition,  Table 4.4). The maximum protection rate 
on these lines increased between 2015 and 2023, from 32.5 % to 40 % in 2023 for tea and coffee, 
and from 25 % to 40 % for several  product groupings, including live plants, cocoa, essential oils, 
albuminoidal substances, and tobacco. The minimum rate for the latter category, however, has 
decreased from 17.5 % to 2.5 %. 
4.19.   Furthermore, the share of tariff lines with a protection rate above  30% increased for the 
following categories: dairy produce; vegetables; fruit; coffee and tea; animal or vegetable fats and 
oils; prepared foodstuffs; and tobacco. Other product categories that were not subject to customs 
tariffs above 30 % in 2015 but were  in 2023 included live plants; cocoa and cocoa preparations; 
tobacco; essential oils; and albuminoidal substances. The effect of these rates has been to greatly 
discourage imports of these products, to the detriment of consumers.  
Table 4.4 Range of MFN agricultural tariffs and share of tariffs above 30 %, 2015 and 
2023  
HS Chapter  2015  2023  
Number 
of lines  Share of 
tariffs > 
30%  
(%) Range of 
rates (%)  Number 
of lines  Share of 
tariffs > 
30%  
(%) Range of 
rates (%)  
01. Live animals  99 29.3 2.5-200 95 28.4 2.5-200 
02. Meat and edible meat offal  206 87.4 2.5-200 176 86.4 2.5-200 
04. Dairy produce  188 66.0 2.5-100 130 73.8 2.5-100 
05. Products of animal origin, not 
elsewhere specified or included  42 0.0 2.5-10 20 0.0 2.5-10 
06. Live plants  50 0.0 2.5-25 46 17.4 2.5-40 
07. Edible vegetables and certain 
roots 181 60.8 2.5-40 154 82.5 2.5-40 
08. Edible fruit  135 51.9 2.5-40 124 75.0 2.5-40 
09. Coffee, tea, maté and spices  79 2.5 2.5-32.5 67 25.4 2.5-40 
10. Cereals  53 17.0 2.5-170 49 18.4 2.5-50 
11. Products of the milling 
industry; malt  144 33.3 2.5-70 131 36.6 2.5-70 
12. Oil seeds and oleaginous fruits  134 3.0 2.5-50 126 4.8 2.5-50 
13. Lac; gums, resins and other 
vegetable extracts  24 0.0 2.5-2.5 23 0.0 2.5-2.5 
14. Vegetable plaiting materials 
and vegetable products not 
elsewhere specified or included  46 0.0 2.5-2.5 10 0.0 2.5-2.5 
15. Animal and vegetable fats and 
oils 131 17.6 2.5-50 116 30.2 2.5-50 
16. Preparations of meat, of fish or 
of crustaceans  35 97.1 10-49 34 88.2 10-49 
17. Sugars and sugar 
confectionery  122 24.6 10-50 75 37.3 10-50 
18. Cocoa and cocoa preparations  39 0.0 2.5-25 31 41.9 2.5-40 
19. Preparations of cereal  117 28.2 2.5-50 96 34.4 2.5-50 
20. Preparations of vegetables, 
and of fruit  258 84.5 2.5-40 149 91.3 2.5-40 
21. Miscellaneous edible prepared  78 33.3 2.5-49 69 53.6 2.5-49 
22. Beverages, spirits and vinegar  88 94.3 25-49 97 100.0  40-49 
23. Residues from the food 
industries  60 3.3 2.5-49 54 11.1 2.5-49 
24. Tobacco  15 0.0 17.5-25 18 72.2 2.5-40 
29. Organic chemicals  4 0.0 2.5-2.5 3 0.0 2.5-2.5 
33. Essential oils; perfumery 
preparations  44 0.0 2.5-25 44 79.5 2.5-40 WT/TPR/S/453 • Morocco  
- 72 - 
  HS Chapter  2015  2023  
Number 
of lines  Share of 
tariffs > 
30%  
(%) Range of 
rates (%)  Number 
of lines  Share of 
tariffs > 
30%  
(%) Range of 
rates (%)  
35. Albuminoidal substances  29 0.0 2.5-25 24 25.0 2.5-40 
38. Miscellaneous chemical 
products  14 0.0 2.5-2.5 11 0.0 2.5-2.5 
41. Raw hides and skins  88 0.0 2.5-2.5 48 0.0 2.5-2.5 
43. Furskins and artificial fur  9 0.0 2.5-2.5 5 0.0 2.5-2.5 
50. Silk  3 0.0 2.5-2.5 3 0.0 2.5-2.5 
51. Wool, horsehair yarn and 
woven fabric  19 0.0 2.5-2.5 12 0.0 2.5-2.5 
52. Cotton  11 0.0 2.5-2.5 7 0.0 2.5-2.5 
53. Other vegetable textile fibres  11 0.0 2.5-2.5 6 0.0 2.5-2.5 
Agriculture (WTO definition)  2,556  40.1 2.5-200 2,053  51.2 2.5-200 
Note:  Chapters 10 and 17 contain variable rates.  
 The 2015 tariff is based on HS 2012 nomenclature, while the 2023 tariff is based on HS  2022 
nomenclature.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
4.20.   Morocco's tariff quotas cover 13.5 % of agri -food tar iff lines ( Table 4.5). The most recent 
notification provided covered 202110; notifications have also been submitted for previous years.11 
For some products, the bound  out-of-quota tariffs have become lower than the bound in -quota tariffs 
after the relevant reduction period (1995 -04), as in -quota tariffs were not subject to the reduction 
requirement. Overall, quota fill rates are above 65 %, with the exception of sheep m eat, which has 
a negligible fill rate of 0.6 %. 
Table 4.5 Tariff quotas notified to the WTO, 2023  Type of product  
HS 
Code  Description  
(number of 10 -digit 
tariff lines)  Average 
applied tariff 
rate (%)  
2023  Bound tariff 
rates a 
(%) Bound 
quota 
volume  
 
(thousand 
tonnes)  
2021 -In-quota import 
volume (thousand 
tonnes)  
Fill rate  
(%) In-quota  
Out-of-quota  
In-quota  
Out-of-quota  Animal 
products  02.01  Meat of bovine animals 15)  .. 200.0  82.5 239.0  5.0 4.19 83.8 
02.02  Meat of bovine animals 10)  .. 181.0  82.5 239.0  
02.04  Meat of sheep (17)  .. 200.0  82.5 289.0  3.3 0.20 0.6 
02.07  White meat (47)  .. 92.3 62.5 95.8 6.4 4.63 72.3 
04.02  Milk (30)  .. 82.0 96.0 87.0 38.6 38.60  100.0  Cereals  1001.91  Wheat, soft (4)  .. 2.5 144.0  34.0 1555.3   
* 
1001.99  Wheat, soft (3)  .. 24.2 144.0  157.0    
10.03  Barley (4)  .. 10.6 113.0  66.0 2.8  
* 
10.05  Maize (corn) (3)  .. 2.5 122.0  53.3 204.4   
* 
10.06  Rice (7)  .. 36.4 177.0  147.9  7.2  
* 
10.07  Sorghum (2)  .. 2.5 165.0  99.5 9.2  * 
12.01  Soya beans (3)  .. 2.5 111.0  80.3 17.7  
* Oil seeds  12.05  Rape or colza seeds (12)  .. 2.5 146.0  112.7  4.4  * 
 
10 WTO document G/AG/N/MAR/64  of 7 December 2022.  
11 WTO docu ments G/AG/N/MAR/51  of 20 February 2020 for calendar years 2016 and 2017; 
G/AG/N/MAR/58  of 23 April 2021 for the calendar year 2018; and G/AG/N/MAR/59  of 28 April 2021 for the 
calendar year 2019.  WT/TPR/S/453 • Morocco  
- 73 - 
  
Type of product  
HS 
Code  Description  
(number of 10 -digit 
tariff lines)  Average 
applied tariff 
rate (%)  
2023  Bound tariff 
rates a 
(%) Bound 
quota 
volume  
 
(thousand 
tonnes)  
2021 -In-quota import 
volume (thousand 
tonnes)  
Fill rate  
(%) In-quota  
Out-of-quota  
In-quota  
Out-of-quota  Oils 15.07  Oil (2)  .. 21.3 215.0  157.6  196.1   
* 
15.08  Oil (2)  .. 21.3 215.0  157.6   
* 
15.09  Oil (14)  .. 40.0 215.0  34.0  
* 
15.10  Oil (4)  .. 40.0 215.0  34.0  
* 
15.12  Oil (4)  .. 21.3 215.0  157.6   
* 
15.13  Oil (4)  .. 21.3 215.0  157.6   * 
15.14  Oil (4)  .. 21.3 215.0  157.6   
* 
15.15  Oil (15)  .. 17.5 215.0  117.0   
* 
15.16  Oil (21)  .. 11.4 215.0  159.8   
* 
15.17  Oil (8)  .. 20.0 215.0  236.0   
* 
15.18  Oil (3)  .. 10.0 215.0  34.0  
* 
 17.01  Sugar (15)  .. 47.3 168.0  168.0  274.3   
* Oil-cakes  2306.10  Oil-cake of cotton seeds (2)  .. 2.5 55.0 55.0 1.6  
* 
2306.30  Oil-cake of sunflower 
seeds(2)  .. 2.5 62.0 62.0  
* 
2306.41  Oil-cake of colza seeds (1)  .. 2.5 72.0 72.0  
* 
2306.49  Oil-cake of colza seeds  (1) .. 2.5 72.0 72.0  
* 
* Applied MFN tariffs are lower than bound in -quota tariffs  
.. Not available.  
a WTO document G/AG/N/MAR/64 , submitted on 7  December  2022, concerning imports under tariff 
quotas during the calendar year 2021.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
4.21.   As shown in Section  3.1.5, Morocco grants tariff  preference s to some of its trading partners, 
including duty -free access to 100 % of agricultural products originating in member countries of the 
Greater Arab Free Trade Area (GAFTA) ( Table 3.8), signatories to the Agadir Agreement, and the 
United  Arab Emirates. Tariff preference s are applied to imports from the European Union (8.2 % in 
2023 compared with 16.3 % in the period covered by the previous TPR) and the United States (4.1 % 
in 2023 compared with 10 % in the period covered by the previous TPR) under their respective 
agreements. Chart 4.1 sets out the changing agricultural trade patterns. Between 2015 and 2022, 
agri-food imports (after stagnating between 201 7 and 2019) and exports increased with all groups 
of partners, with and without tariff  preference s. WT/TPR/S/453 • Morocco  
- 74 - 
  Chart 4.1 Trade in agricultural products (WTO definition), 2015 -22 
(USD million)  
 
Source:  WTO Secretariat es timates, based on  the Comtrade database.  
4.1.4   Production and export support  
4.22.   Since the last TPR, no new notifications on domestic support to agriculture have been 
submitted to the WTO. The last notification from 2012 covers the calendar years 2003 -07 
(Section  2.3 and Table 2.2).12 According to the authorities, the measures notified for the calendar 
years 2003 -07 under Annex  2 to and Article  6.2 of the Agreement on Agriculture, as well as the 
aggregate measurement o f support (AMS) are still in force.  
4.23.   The Government of Morocco uses a variety of measures to encourage agricultural production 
and investment, such as subsidies (financial aid), or technical and material assistance provided free 
of charge by government agen cies ( Table 4.6). Such support is in addition to major investments in 
infrastructure.13 The support is mainly for irrigation as a means of adapting to climate change a nd 
recurrent droughts.  
Table 4.6 Overview of agricultural activities eligible for state financial aid, 2023  
Product  Type of aid  
New farm equipment and machinery.  Subsidy granted as a percentage of the purchase cost, 
with a cap depending on the nature of the equipment.  
Hydro -agricultural infrastructure: well -digging, 
irrigation equipment.  Subsidy for the cost of the irrigation component, with a 
cap on the overall amount of the subsidy per hectare 
concer ned. 
Intensification of livestock production, genetic 
improvement of cattle, sheep, goat and camel 
herds.  Subsidy per head acquired or produced.  
Production of selected queen bees.  Subsidy/beehive.  
Construction and equipping of cooperative milk 
collectio n centres.  Cost subsidy, with a subsidy cap per component.  
Anti-insect nets to protect market garden crops 
grown in greenhouses.  Subsidy for the purchase cost of the nets, with a cap per 
hectare covered.  
 
12 WTO document G/AG/N/MAR/37  of 27 March  2012.  
13 WTO document WT/TPR/S/329/Rev.1  of 15 June 2016.  
01,0002,0003,0004,0005,0006,000
2015 2016 2017 2018 2019 2020 2021 2022
EU-27 GAFTA United States Rest of the world02,0004,0006,0008,00010,00012,000
2015 2016 2017 2018 2019 2020 2021 2022Exports
ImportsWT/TPR/S/453 • Morocco  
- 75 - 
  Product  Type of aid  
Seedlings of olive, date palm, fruit -bearing 
Rosaceae, argan and other fruit trees.  • For olive groves: amount of subsidy granted per 
hectare planted according to method.  
• For other fruit tree species: subsidy as a 
percentage of the purchase cost, with a cap per 
hectare planted.  
Hail protection  nets. Subsidy as a percentage of the purchase cost of net 
components, with a cap per hectare covered.  
Use and storage of certified cereal seed.  Subsidy per quintal.  
Use of monogerm sugar beet seed.  Subsidy per quintal purchased.  
Construction and equipping of cold storage units 
for agricultural products and seed storage units.  Aid granted on the basis of a subsidy rate for the 
investment cost, with a cap for each type of unit.  
Laboratory analyses.  Subsidy as a percentage of the an alysis cost, with caps by 
type of analysis.  
Agricultural export promotion and diversification.  • Subsidy for the additional quantity (relative to a 
reference period) exported to certain 
destinations.  
• Flat-rate subsidy by type of aggregation project.  
Source : Information provided by the Ministry of Agriculture, Marine Fisheries, Rural Development, Water and 
Forests (MAPMDREF).  
4.24.   Irrigation remains a major concern for the Government of Morocco due to the growing scarcity 
of water resources and successive drought s. Approximately half of the agricultural investment 
budget is spent on irrigation. Permanent irrigation systems covers an area of some 1.6  million 
hectares. Although irrigated agriculture covers only 18 % of arable land, it accounts for almost 50 % 
of agric ultural value added in an average year, but it can be as much as 70 % in years of drought. 
Irrigated areas produce 75 % of the volume of agricultural exports and account for 40 % of 
employment in rural areas.  
4.25.   The National Irrigation Water Saving Programme, wh ich was part of the Green Morocco Plan 
(2008 -20) and will be extended to 350,000  hectares under the Generation Green 2020 -30 strategy, 
will introduce new, efficient irrigation technologies, primarily through localized irrigation systems, at 
the initiative of private farms or the State,  to help producers adapt to the increasing scarcity of water 
resources and the effects of climate change ( Table 4.6). 
4.26.   The Irrigation Expa nsion Programme will extend irrigation systems to about 130,000  hectares 
in order to optimize the use of water resources mobilized by existing and planned dams. In addition 
to equipping collective irrigation networks, the programme will encourage farmers a nd their 
organizations (such as irrigation associations and cooperatives) to adopt localized irrigation 
techniques. The three main approaches used by the State to support investment under the 
Programme are to provide: (i) equipment for collective irrigatio n networks; (ii) financial incentives 
for the adoption of water -saving irrigation technology; and (iii) capacity -building for irrigation 
associations, project management units and the Agricultural Council, on improving water 
productivity and adapting to wa ter scarcity. Imports of irrigation equipment are exempt from VAT.14 
The number of beneficiaries of the Programme is estimated to be 5,491.15 
4.27.   By the end of June  2023, the total area covered by collective schemes to modernize and 
convert existing irrigation systems to localized irrigation was 175,000  hectares. Collective network 
upgrades have been completed on 122,800  hectares, and work is ongoing on 52,200  hectares.  
4.28.   The State also provides financial aid under the Agricultural Development Fund (FDA ) through 
the bank, Crédit agricole du Maroc  (CAM), in which the State holds a 75 % stake. CAM provides 
loans, at an interest rate of around 6 %, for crop years and for equipping and modernizing farms. In 
2023, a total of MAD  4.2 billion was allocated to the  FDA, while MAD  1.8 billion was spent on 
promoting and diversifying solidarity agricultural projects, and MAD  5 billion on irrigation and 
agricultural land development programmes.16 
 
14 Decree No.  2-83-605 of 29  July 1983.  
15 MAPMDREF, National Irrigation Water Saving Programme (PNEEI). Viewed at: 
https://www.agriculture.gov.ma/fr/projet/programme -national -deconomie -deau-en-irrigation -pneei . 
16 Agence marocaine de presse (2023), " Agriculture: Les programmes prévus pour 2023 sont  basés sur 
des systèmes agricoles adaptatifs et efficaces (ministre) ", 3 January. Viewed at: WT/TPR/S/453 • Morocco  
- 76 - 
  4.29.   Under the Green Morocco Plan, a new multi -risk climate insurance product w as created in 
2011, which covers cereal, leguminous and oil seed crops in the event of major climatic events, 
particularly drought. It replaces the " Multirisque Climatique " agricultural insurance mechanism, 
which had covered the agricultural sector against  major climatic risks since 2011. The new insurance 
product covers the entire territory of Morocco and sought to insure 1.2  million hectares of farmland 
by 2022 -23, which is almost 24 % of the average area planted with cereal, leguminous and oil seed 
crops,  or around 14 % of the country's total agricultural land.17 
4.30.   To achieve these objectives, the State subsidizes farmers' premiums, especially the smallest 
farmers and those at greatest risk; this subsidy is currently around 90 % of the premium. The 
maximum pre mium paid by small farmers is MAD  26 per hectare.18 For higher levels of coverage, 
premiums range from MAD  199 to MAD  398 per hectare. This insurance product initially sought to 
cover an area of 300,000  hectares before being extended to cover a larger area , with a long -term 
goal of covering 2.2  million hectares.  
4.31.   As indicated in Section  3.1.5.1.1 , sales of agricultural products are largely exempt from VAT, 
without a right of deduction. This exemption, which is in addition to the two VAT regimes ("domestic" 
and "import" regimes), may pose national treatment difficulties when applying VAT to foodstuffs. A 
number of agricultural products are, however, subject to the impo rt VAT regime. A rate of 7 % applies 
to refined sugar and preserved sardines. A rate of 10 % applies to edible and vegetable oils, seeds, 
oleaginous fruits; oilcakes and feed materials; and manioc and grain sorghum. A rate of 14 % applies 
to non -artisanal but ter.19 
4.32.   The sector was also exempt from all taxes (both corporation and income tax) between 1984 
and 2013. The Finance Law of 2015 introduced a progressive approach to income tax and corporation 
tax in 2014 for large agricultural enterprises (with a turnove r of more than MAD  5 million), under 
the ordinary law regime.20 Since January  2020, all agricultural enterprises with a turnover of more 
than MAD  5 million have been subject to income tax and corporation tax.  
4.33.   Morocco notified the WTO, under Article  9.4 of the Agreement on Agriculture, of export 
subsidies for fruits, vegetables, flowers and plants, olive oil, poultry and milk products, and spices 
(for 2019), which seek to reduce the export freight cost of these products. The two most recent 
notifications, su bmitted in 2022, cover 2020 and 2019.21 According to these notifications, the 
Government paid, for example, more than MAD  146 million in export subsidies for fruits, vegetables, 
flowers and plants in 2020. The products and destinations eligible for these s ubsidies are 
communicated on an ad hoc  basis by decree.  
4.1.5   Developments in selected subsectors  
4.1.5.1   Cereal crops and products thereof  
4.34.   Morocco is a major producer of cereals, which are grown on most farms. The main crops are 
soft wheat and barley, with the latter c hosen for its adaptability to arid zones and its use in the 
 
https://www.mapn ews.ma/fr/actualites/economie/agriculture -les-programmes -pr%C3%A9vus -pour-2023-
sont-bas%C3%A9s -sur-des-syst%C3  per centA8mes . 
17 Agence Ecofin (2022), " Le Maroc veut assurer 14 % de sa surface agricole en prévision des risq ues 
climatiques en 2022/2023 ", 2 December. Viewed at: https://www.agenceecofin.com/breves -agro/0212 -
103459 -le-maroc -veut-assurer -14-de-sa-surface -agricole -en-prevision -des-risques -climatiques -en-2022/2023 . 
18 Finances News (2023), " Assurance agricole: la multirisque, un bouclier contre les aléas climatiques ", 
2 May. Viewed at: https://fnh.ma/article/actualite -
economique/Assurance%20agricole:%20la%20multiris que,%20un%20bouclier%20contre%20les%20al%C3%
A9as%20climatiques . 
19 For a complete list of VAT -exempt goods, see Articles  91 and 123 of the General Tax Code of 2023 
(VAT).  
20 For the first two years, only enterprises with a turnover of MAD  35 million or more were liable for 
corporation tax, followed by those with a turnover of MAD  20 million or more for the next two  years. 
Thereafter, between 1  January 2018 and 31 December 2019, enterprises with a turnover of more than 
MAD 10 million became liable for corporation tax. Chbani & Associes Audit, Fiscalité des personnes morales . 
Viewed at: http://chbani.com/fiscalite -des-personnes -morales/ . 
21 WTO documents G/AG/N/MAR/61  and G/AG/N/MAR/62  of 13 October  2022.  WT/TPR/S/453 • Morocco  
- 77 - 
  livestock sector. This cereal crop output, which accounted for around 9 % of agricultural value added 
in 2020, constitutes 25 % of household food expenditure and covers 30 % of fodder requirements.  
4.35.   However, given that these are low -value -added products, the Green Morocco Plan and later 
the Generation Green strategy have sought to encourage a gradual shift away from cereal growing 
to higher value added crops, such as fruit trees.  
4.36.   According to the autho rities, cereals are marketed exclusively by the private sector in 
Morocco. Storage agencies and flour mills are free to source their supplies either from the local 
market or through imports.22 Under Law No.  12-94 on the National Intertrade Board for Cereal s and 
Pulses (ONICL), cereal prices are determined by the market, and are not set or controlled by the 
Government. Neither the State nor the ONICL intervene directly in any way in the purchase, sale or 
storage of cereals. However, MFN tariffs are in force of up to 170 %, which vary over time23 and 
according to import prices ( Table 3.6). The variable tariffs set according to the import price of the 
cereals concerned (wheat, meslin and malting barley) are revised periodically in the light of local 
supply and demand, and are generally set at their highest level during the harvest season. In 
addition, depending on the volume of the domestic harvest and global w heat prices, the State can 
increase, reduce or suspend tariffs in order to regulate the domestic market. As a result, Morocco 
exceptionally suspended import tariffs on common and durum wheat in November  2021 in order to 
maintain supplies to the local marke t and build up stocks. This suspension was due to expire in 
December  2023.  
4.37.   In addition to the suspension of import duties on wheat and because of adverse weather 
conditions, the ONICL decided to change the subsidy scheme for soft wheat importers from 
July 2023, with the aim of importing 25  million  quintals of wheat between 1  July and 
30 September  2023. Under the new calculation method, importers receive a flat -rate subsidy of 
MAD 270 per quintal. The periods during which imported soft wheat is eligible for the flat -rate 
subsidy and the methods for calculating it are determined by a joint decision of the Ministries of 
Finance and Agriculture, depending on changes in availability and prices on the national and global 
markets.  
4.38.   According to the authorities, the changes to the calculation method are intended to ensure a 
continuous flow of imports and a regular supply to the domestic market, taking into account, 
inter alia, geopolitical events and climatic conditions that continue to affect the world market.  
4.39.   In the  absence of a reference price for Moroccan farmers, the Government of Morocco sets a 
benchmark price at the beginning of each marketing year. For 2023, as in 2022, the reference price 
was set at MAD  3,000 per tonne, which marks an increase on the reference  price for 2017 -21, which 
was MAD  2,800 per tonne. The authorities stress that this price is indicative and does not constitute 
a minimum price guaranteed by the Government. A storage subsidy is also granted to storage 
agencies that agree to store their wh eat in approved facilities in order to bolster food security stocks. 
This subsidy is granted only to the storage agencies listed in the Law24 and only for the current 
year's soft wheat.  
4.40.   The Government subsidizes the cost of a quota of soft wheat flour, whi ch amounts to 
0.63 million tonnes per year, for the most deprived communes. Storage agencies receive from or 
pay to the State a wheat price differential based on a predetermined price of MAD  258.8 per quintal. 
The State pays the mills the difference betwee n the calculated cost price for wheat flour and the 
predetermined sale price. The State also bears the cost of transporting soft wheat through open 
tenders organized by the ONICL. During the 2016 -22 period, the average annual total cost of support 
for dome stic flour was MAD  1 billion.  
4.41.   Despite the unfavourable climatic context, including four consecutive years of drought in the 
last five years, and the poor geographical and seasonal distribution of rainfall, domestic production 
of the three main cereals was 55.1  million  quintals for the 2022 -23 crop year, compared to 
 
22 However, these operators must be registered with the National Intertrade Board for Cereals and 
Pulses (ONICL), which monitors the country's cereal suppl y trends.  
23 The rates indicated for durum wheat are for the period from 1  June to 31  July. An ad valorem  duty 
applies for the rest of the year.  
24 Article  11 of Law No.  12-94 on the ONICL.  WT/TPR/S/453 • Morocco  
- 78 - 
  34 million  quintals for the 2021 -22 crop year (with a 2.8 % increase in the area planted compared 
with the 2021 -22 period).  
4.1.5.2   Oilseed crops  
4.42.   The Government aims to increase the area under  oilseed crops (mainly sunflower, rapeseed 
and soya -bean) to raise the rate of self -sufficiency in domestic production of edible oil from oilseeds 
from 2 % currently to 15 % by 2030. Customs duties on these products increased significantly 
between 2015 and 2 023, except for tariffs on vegetable fats and oils, which remained unchanged 
(Table 4.7). 
Table 4.7 Average customs duti es on imports of oil, 2015 and 2023  
HS code  Description  MFN 
2015 
(%) MFN 
2023 
(%) 
All  
21.3 23.0 
15.07  Soya-bean oil and its fractions  13.8 21.3 
15.08  Ground -nut oil and its fractions  13.8 21.3 
15.09  Olive oil and its fractions  40.0 40.0 
15.11  Palm oil and its fractions  13.8 21.3 
15.12  Sunflower -seed, safflower or cotton -seed oil and fractions thereof  13.8 21.3 
15.13  Coconut (copra), palm kernel or babassu oil and fractions thereof  13.8 21.3 
15.14  Rape, colza or mustard oil and fractions thereof  13.8 21.3 
15.15  Other fixed vegetable or microbial fats and oils (including jojoba oil)  11.2 17.5 
1516.20  Vegetable fats and oils and their fractions  12.5 12.5 
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
4.1.5.3   Sugar  
4.43.   Sugar mills and refineries receive a flat -rate subsidy in order to keep sales prices at an 
affordable level. This consumer subsidy is paid by the Compensation  Fund and applies only to locally 
produced or refined white sugar. Since April  2023, the flat -rate subsidy for local sugar has been 
MAD 3,338/tonne, excluding tax. An additional subsidy is paid on imports of raw sugar if the import 
cost exceeds the target price of MAD  5,985  per tonne. The Compensation Fund has two refund 
schemes. Fir st, when sugar that has been imported and refined locally is exported, the refund price 
is set quarterly by an interministerial committee. Secondly, when the sugar is used by beverage 
companies, the refund is set at a flat rate of MAD  1,000 per tonne.25 The average annual cost of this 
subsidy stands at MAD  3.5 billion.  
4.44.   Since the last TPR, variable tariffs have still been levied on raw sugar, with the same basic 
rate of 35 % applied to an administratively determined import value of MAD  3,500 per tonne. If the 
customs value is below this threshold, an additional duty of 123 % is applied to the difference 
between this amount and the declared value. The same mechanism applies to granulated sugar and 
lump sugar; the basic rates for these two products have increa sed from 47 % in 2015 to 55 % and 
60%, respectively, in 2023, as have the additional rates applied, increasing from 124 % for 
granulated sugar and 129 % for lump sugar in 2015 to 135 % for both products in 2023 ( Table 3.5). 
However, even with high customs duties, sugar remains one of the top three imported product 
categories, accounting for almost 8 % of the total value of agricultural imports in 2022 — a share 
that has rema ined relatively stable since 2015 ( Table 4.2). 
4.45.   Processed products are also subject to different domestic duties and taxes depending on their 
added sugar content ( Table 3.11). 
4.1.5.4   Carbonated beverages, wine and cider  
4.46.   The non -alcoholic beverage market is composed primarily of production and bottling plants. 
Customs duties for orange juices range from 2.5 % to 40 %, while for beverages and spirits, they 
range from 40 % to 49 %. However, there has been significant tariff liberalization for imports from 
 
25 Compensation Fund, sugar subsidy. Viewed at: https://www.cdc.gov.ma/2019/12/20/subvention -du-
sucre/ . WT/TPR/S/453 • Morocco  
- 79 - 
  the United States and, especially since 2015, the European  Union ( Table 4.8). Industrial beverage 
producers are required to repay MAD  1,000 for each tonne of subsidized sugar used as an input.  
4.47.   MFN tariffs for alcoholic beverages have remained unchan ged since the last TPR ( Table 4.8 
and Section  3.1.4). In contrast, imports from the United States and the European Union are 
duty-free, as are imports under trade agreements with other partners.  
Table 4.8 Average tariffs on imports of beverages, by main suppliers, 2015 and 2023  
(%) 
HS 
heading  Description  2015  2023  
MFN United States  
tariff 
preference  EU 
tariff 
preference  MFN United State s 
tariff 
preference  EU 
tariff 
preference  
20.09  Fruit juices  30.0 0.0 24.3 31.0 0.0 4.4 
22.01  Mineral waters  25.0 0.0 0.0 40.0 0.0 0.0 
22.02  Sweetened mineral waters  40.0 0.0 0.0 40.0 0.0 0.0 
22.03  Beer made from malt  49.0 5.6 34.3 49.0 0.0 0.0 
22.04  Wine of fresh grapes  49.0 0.0 39.0 49.0 0.0 0.0 
22.05  Vermouth  49.0 0.0 0.0 49.0 0.0 0.0 
22.06  Other fermented 
beverages  49.0 0.0 34.3 49.0 0.0 0.0 
22.07  Ethyl alcohol ≥ 80% vol.  49.0 0.0 0.0 49.0 0.0 0.0 
22.08  Ethyl alcohol < 80% vol.  49.0 0.0 0.0 49.0 0.0 0.0 
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
4.1.5.5   Livestock and livestock products  
4.48.   Imports of live animals, beef, and sheep and goat meat are subject to the highest ad valorem  
rates (200 %), making commercial imports unprofitable. However, in 2023, imports of cattle 
(200,000 heads), sheep and dairy cows were exempted from customs duties a nd VAT. Imports of 
sheep and goat meat from the United States, like those from Arab countries, enjoy duty -free access 
(the preferential tariff applied to these imports at the time of the last TPR was 146 %). 
4.49.   In October  2012, the European Union and Morocco r eached an agreement on exports to 
Morocco of live animals, "high -quality" beef, poultry meat, and prepared meat products. These 
exports must meet all the specifications agreed by both parties. Imports from the United  Kingdom 
are subject to the same specifi cations as EU imports, but have different quotas. A similar agreement 
is in place with the United  States. These meat imports may only be sold to four - and five -star hotels 
and to graded restaurants, and may not be sold directly to the public.  
4.50.   Exports of an imal products are minimal, with the exception of cheese and curd, milk, and 
guts, bladders and stomachs of animals. Improving the traceability and quality of domestic livestock 
is a government priority. State aid in this sector focuses on the genetic impro vement of local breeds 
and support for breeders ( Table 4.6). 
4.51.   In 2022, an action programme was implemented to mitigate the impact of the rainfall deficit 
on the sector's activities for the remainder of the 2021 -22 crop year. The programme comprised 
measures on three main fronts. The first sought to manage water shortages and protect livestock 
thanks to a system allowing the delivery of subsidized barley to livesto ck farmers; the second 
concerned the distribution of subsidized compound feed to dairy farmers; and the third dealt with 
support for livestock watering by developing and equipping water points. According to the 
authorities, the programme led to a significa nt improvement in the livestock sector in 2023, which 
should help restore some stability.26 In addition, feed materials for livestock and farmyard animals 
are subject to reduced import VAT rate of 10 %. However, VAT on these products was suspended in 
2023 i n order to bring down the production costs of red meat and milk.  
 
26 Ministry of Agriculture, Marine Fisheries, Rural Development, Water and Forests. Viewed at: 
https://www.agriculture.gov.ma/fr/actualites/previsions -de-la-campagne -agricole -2022-2023. WT/TPR/S/453 • Morocco  
- 80 - 
  4.52.   On average, Moroccan production continued to meet close to 100 % of domestic demand for 
poultry and eggs during the period 2016 -22. Since 2016, production has been increasing at a rate 
of 3.5 % per year, protected as it is from foreign competition by 100 % tariffs.  
4.53.   Milk production in 2021 was estimated to be 2.25  billion litres, slightly lower than the 2016 
figure of 2.5  billion litres ( Table 4.1). This was sufficient to meet 96 % of domestic demand for milk 
and milk products, with the remainder covered by imports, mainly of milk in powder, cheese and 
butter. The MFN tariff rates on milk range from 2.5 % to 100 %, with preferential  rates ranging from 
duty free to 71 %. 
4.54.   Morocco has set itself the target of increasing its milk production to 3.5  billion litres by 2030. 
To achieve this, the Government has signed a programme contract for 2021 -30 with the dairy 
intertrad e federation, Maroc Lait. In addition to specifying yield targets for different dairy breeds, 
the programme provides for state support to improve the genetics of the dairy herd and to bring 
milk collection centres into compliance with the relevant standard s. Lastly, the programme contract 
establishes support measures for dairy farming unit projects that are eligible for subsidies from the 
Agricultural Development Fund. The overall cost of the programme contract is estimated to be close 
to MAD  12.13  billion,  with Maroc Lait contributing MAD  8.82 billion.  
4.55.   The beekeeping sector has seen significant growth since 2009, with a 65 % increase in the 
number of beekeepers and growth of 114 % in production between 2009 and 2022 (up from 
3,500  tonnes to 7,500  tonnes over the same period).  
4.2  Fisheries and aquaculture  
4.56.   Although Morocco's fisheries and aquaculture sector accounted for less than 1 % of its GDP in 
2023 (0.6 % in the second quarter of 2023 – Table 1.1), it remains an important source of 
employment, creating more than 250,000  direct jobs. The development strategy, Halieutis, which 
was launched in 2009 and ran through to 2020, sought to modernize the sector, improve its 
competitiven ess, and ensure sustainability of the resource.  
4.57.   Morocco has still not deposited its instrument of acceptance of the WTO Agreement on 
Fisheries Subsidies.  
4.2.1   Overview of the market and the regulations  
4.58.   Morocco has a 3,500  km-long coastline, bordering the Atlant ic and the Mediterranean, and an 
exclusive economic zone (EEZ) of 1.1  million  km2. The annual potential exploitable yield from fish 
stocks is estimated by the authorities to be 1.5  million tonnes renewable.  
4.59.   Since the previous TPR, and despite the indirect effects of the pandemic, the Moroccan 
fisheries sector has proved resilient and provided a steady supply of seafood for the domestic and 
international market.  
4.60.   Fisheries production reached 1.56  million tonnes in 2022, valued at around MAD  15 billion. 
Seafoo d exports have increased by 20 % compared with 2016. In contrast, aquaculture production 
remains at a low level, accounting for less than 1 % of fisheries production in 2022.27 
4.61.   In 2022, the sector accounted for 9 % of Morocco's total exports and 45 % of its ag ri-food 
exports.28 Small -scale coastal fishing accounted for 96 % of the volume of fisheries production 
in 2022 ( Table 4.9). 
4.62.   Exports were 916,000  tonnes in 202 2, with a value of USD  2.7 billion ( Table 4.9). 
 
27 Marine Fisheries Department, La mer en chiffres 2022 , information provided by the authorities.  
28 Marine Fisheries Department,  Rapport d'activité  2021, provided by the authorities.  WT/TPR/S/453 • Morocco  
- 81 - 
  4.63.   Fishing in the Mo roccan EEZ is intensive, raising questions about its sustainability. Morocco is 
one of Africa's largest fisheries producers and is ranked 1 5th globally, accounting for 2 % of global 
production of marine capture fisheries in 2020.29 
4.64.   Morocco's marine fisherie s sector is governed by scores of legislative (some 40  Dahirs ) and 
regulatory texts (in the region of 100  decrees and 100  orders), some of which are sector specific 
(development and management of fisheries, standards for vessels, combating IUU fishing, etc .), 
while others are generic (wildlife protection, health standards, etc.).30 
4.65.   Decree  No. 2-15-285 of 10  April 2015 breaks down fishery activities as follows:  
• industrial fishing: carried out by commercial vessels that have a catch freezing system, or 
that have a gross tonnage (GT) of 150 GT or more and use refrigerated sea water (RSW) 
to preserve the catch;  
• inshore fishing: carried out by (commercial fishing) vessels with a gross tonnage of 
between 3 GT and 150 GT, using refrigeration; and  
• small -scale fishing: carried out by vessels with a gross tonnage of less than 3.  
4.66.   Production consists mainly of small pelagic fish, principally sardines, accounting for nearly 
85% of the total volume produced in 2022, and benthic species. Fishery product processing 
industries account for about 45 % of agri -food exports. Their activity is dominated by freezing (41 %) 
and preserving (13 %).31 Between 2016 and 2022, the average annual growth rate of the value of 
fisheries exports was between 5.5 % and 9.4 % for frozen products,  and 7.5 % for products salted, 
dried, smoked or in brine ( Table 4.9). 
4.67.   Morocco exports significant quantities of cephalopods and small pelagics, mainly to the 
European and Japanese markets.32 There has not been a marked upward trend in exports 
(Table  4.9). 
Table 4.9 Fishery production and trade,  2016 -22 
 
2016  2017  2018  2019  2020  2021  2022  
PRODUCTION  
Volume (thousand  tonnes)  
Fisheries production  1,467  1,386  1,372  1,463  1,383  1,418  1,556  
Inshore and small -scalea 1,358  1,286  1,297  1,378  1,274  1,312  1,499  
High seab 82 73 57 64 83 81 41 
Other activitiesc 27 27 18 21 26 25 16 
Value (USD  million)         
Fisheries production  1,197  1,249  1,234  1,217  1,171  1,676  1,349  
Inshore and small -scalea 689 742 777 757 699 1,005  951 
High seab 480 474 421 418 438 632 360 
Other activitiesc 29 32 36 41 34 39 38 
EXPORTS  
Volume (thousand tonnes)  
Total 692 717 723 773 841 818 916 
Frozen  320 336 358 349 389 433 452 
Preserved  153 164 175 185 187 161 166 
Flour 139 139 117 156 164 138 202 
Oil 35 35 31 36 46 30 46 
Fresh or live  22 17 16 17 19 19 17 
Semi-preserved  18 21 22 25 28 29 26 
Value (USD  million)  
Total 2,169  2,268  2,400  2,300  2,385  2,841  2,706  
 
29 FAO, La situation mondiale des pêches et de l'aquaculture 2022 : Vers une t ransformation bleue . 
Viewed at: https://www.fao.org/3/cc0461fr/cc0461fr.pdf . 
30 Ministry of the Economy, Finance and Administration Reform, Le secteur marocain des  pêches et de 
l'aquaculture : Tendances structurelles, enjeux et leviers de développement , December  2020. Viewed at: 
https://depf.finances.gov.ma/publications/peche/PecheAqu aculture.pdf . 
31 Marine Fisheries Department, La mer en chiffres 2021 , information provided by the authorities.  
32 FAO, La situation mondiale des pêches et de l'aquaculture 2022: Vers une transformation bleue . 
Viewed at: https://www.fao.org/documents/card/fr/c/cc0461fr . WT/TPR/S/453 • Morocco  
- 82 - 
   
2016  2017  2018  2019  2020  2021  2022  
Frozen  978 1,122  1,180  1,033  1,064  1,534  1,291  
Preserved  516 551 630 654 663 631 642 
Fresh or live  223 167 158 159 162 193 159 
Flour 177 153 145 175 192 185 262 
Semi-preserved  139 148 163 163 170 182 159 
IMPORTS  
Volume (thousand tonnes)  
Total 66 71 100 99 79 100 104 
Fresh or live  39 43 62 67 54 70 73 
Frozen  19 19 21 24 15 18 18 
Value (USD  million)  
Total 170 177 248 238 198 284 297 
Frozen  85 94 143 160 123 178 197 
Fresh or live  58 54 48 49 32 49 51 
Preserved  5 6 19 16 30 45 30 
a Including landings by EU vessels in Moroccan ports.  
b Including chartered RSW vessels.  
c Other activities: almadraba tuna fishing, marine aquaculture, and fishing for marine algae (dry), 
coral and sea urchins.  
Source:  WTO Secretariat, based on information provided by the authorities.  
4.68.   Catches made in Moroccan territorial waters by foreign vessels are considered to be of 
Moroccan origin. If made outside territorial waters, they count as imports. Imports are subject to 
duties ranging from 2.5 % to 40%. This duty barely changed during the period under review, except 
for imports from the European Union ( Table 4.10). 
Table 4.10 Tariffs on imported fishery products,  2015 and 2023  
(%) 
HS code  Description:  2015  2023  MFN 
United States 
tariff  
preference  
EU tariff  
preference  
MFN 
United States 
tariff  
preference  
EU tariff  
preference  
03.01  Live fish  10.0 0.0 2.2 10.0 0.0 0.0 
03.02  Fish, fresh or chilled, excluding fish 
fillets and other fish meat of 
heading 03.04  10.0 0.0 3.5 10.0 0.0 0.6 
03.03  Fish, frozen  10.0 0.0 4.3 10.0 0.0 0.5 
03.04  Fish fillets and other fish meat  10.0 0.0 7.0 10.0 0.0 0.0 
03.05  Fish, dried, salted or in brine; 
smoked fish  10.0 0.0 3.9 10.0 0.0 0.0 
03.06  Crustaceans, whether in shell or 
not, live, fresh, chilled  19.8 0.0 13.6 20.5 0.0 0.0 
03.07  Molluscs, whether in shell or not, 
live, fresh  16.8 0.0 9.5 18.9 0.0 0.3 
03.08  Other aquatic invertebrates  18.6 0.0 10.0 22.9 0.0 0.0 
05.08  Coral and similar materials  2.5 0.0 0.0 2.5 0.0 0.0 
0511.91  Products of fish, crustaceans or 
molluscs unfit for human 
consumption  20.7 14.8 0.0 33.8 20.4 0.0 
1504.10 - 
1504.20  Fats and oils and their fractions, of 
fish 31.4 0.0 13.2 40.4 0.0 0.0 
16.03  Extracts and juices of meat, fish or 
crustaceans  16.0 11.3 11.9 16.0 0.0 0.0 
16.04  Prepared or preserved fish  40.0 0.0 35.0 39.3 0.0 0.0 
16.05  Crustaceans, molluscs, prepared or 
preserved  40.0 0.0 35.0 40.0 0.0 0.0 
2301.20  Flours, meals and pellets  25.0 .. 17.5 40.0 0.0 0.0 
.. Not available.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  WT/TPR/S/453 • Morocco  
- 83 - 
  4.69.   The MAPMDREF, through its Marine Fisheries Department, is responsible for drafting and 
implementing the government marine fisheries and marine aquaculture policy.33 Agencies under its 
authority are: the National Fisheries Board (ONP), the National Fisheries Research Institute (INRH ), 
the National Agency for the Development of Aquaculture (ANDA) and the Chambers of Maritime 
Fisheries (CPM).34 
4.70.   The ONP is tasked with developing small -scale and inshore fishing, and organizing the 
first-sale markets for marine fishery products.35 The INRH is responsible for carrying out research 
to assess and monitor the status of stocks.36 To improve the competitiveness of the sector, industries 
that add value to fishery products have benefited from measures to facilitate the supply of raw 
materi als.37 
4.71.   Since the previous TPR, a number of texts have been adopted to complement the regulatory 
framework to support strategic priorities such as conserving resources, strengthening the 
surveillance system for combating IUU fishing38, and developing aquacu lture. With regard to 
combating IUU fishing, implementing texts have been issued, including on the rules that foreign 
fishing vessels must obey to unload or tranship fishery products in Moroccan ports. 
Decree  No. 2-18-104 of 10  December  2018 determines the  conditions for the installation and use of 
a continuous positioning and tracking system on board ships. In 2022, Morocco acceded to the 2009 
FAO Agreement on Port State Measures to Prevent, Deter and Eliminate Illegal, Unreported and 
Unregulated Fishing.  
4.72.   As part of the Halieutis strategy, a new legal framework was introduced in  2023 for marine 
aquaculture that provides for the establishment of a National Marine Aquaculture Council.39 This 
Council must be consulted when developing any aquaculture project.  
4.73.   The Blue Economy Programme, implemented in partnership with the World Bank, is expected 
to create 14  new aquaculture farms.40 
4.74.   Several incentives are reserved to Moroccan -registered fishing companies. According to the 
Maritime Trade Code, vessels may be gran ted Moroccan nationality if they satisfy certain conditions 
and are at least three -quarters owned by Moroccan citizens.  
4.75.   Nationality conditions also apply to the crews of fishing vessels. Consequently, the proportion 
of the crew that must have Moroccan nati onality on board Moroccan -flag ships is 100 % in the case 
of fishing vessels operating in the EEZ, and 80 % in the case of fishing vessels operating on the high 
seas. 
4.76.   The following tax incentives are reserved to domestic sea -fishing; foreign vessels that lan d 
their catches are not eligible:  
• hydrocarbons used to fuel seagoing vessels are exempt from import VAT, as are 
sea-fishing vessels;  
• fishing gear and nets are subject to the reduced rate of 10 %; 
 
33 Ministry of Agriculture, Maritime Fisheries, Rural Development, Water and Forests. Viewed at: 
http://www.mpm.gov.ma . 
34 Dahir  No. 1-10-201 of 18  February  2011 enacting Law  No. 52-09 cre ating ANDA (Official Journal 
No. 5922 of  3 March  2011) and its Implementing Decree  No. 2-10-598 of 11  April 2011 (Official Journal 
No. 5940 of 5  May 2011), as supplemented by Decree  No. 2-12-269 of 30  October  2012 (Official Journal 
No. 6100 of 15  November  2012).  
35 Law No. 49-95 amending and supplementing Dahir  No. 1-69-45 on the ONP.  
36 Law No. 48-95 creating the INRH; and Dahir  No. 1-10-201 of February  2011 enacting Law  No. 52-09 
creating ANDA.  
37 Marine Fisheries Department,  Rapport d'activité  2021, provide d by the authorities.  
38 Law No. 15-12 on the prevention and repression of illegal, unreported and unregulated (IUU) fishing 
(Official Journal  No. 6262 of 5  June 2014).  
39 Law No. 84-12 on marine aquaculture promulgated on 13  December  2022.  
40 World Bank (202 3), "La Banque mondiale appuie le développement de l'économie bleue au Maroc", 
23 May. Viewed at: https://www.ban quemondiale.org/fr/news/press -release/2022/05/23/world -bank-support -
for-the-development -of-morocco -s-blue-economy . WT/TPR/S/453 • Morocco  
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  • fishery products, fresh, frozen, whole or in pieces, are exem pt from VAT (without right of 
deduction);  
• fishing gear and nets for sea -fishing professionals are subject to the reduced domestic 
VAT rate of 10 %, with right of deduction; and  
• the sale, repair and conversion of seagoing vessels is exempt from domestic  VAT, as are 
sales of goods intended for incorporation in the vessels.41 
4.77.   Moroccan fishing vessels must land all their catch in Morocco. In the case of exports, they 
must repatriate all their export earnings.  
4.2.2   Fishing by foreign enterprises  
4.78.   Morocco has been a par ty to the United Nations Convention on the Law of the Sea since  2007. 
Fishing by foreign enterprises is only possible within the framework of an international fisheries 
agreement. At present, three fisheries agreements are in force. It has not been possibl e to view the 
content of these agreements on an official website.  
4.2.2.1   Morocco -EU fisheries agreement  
4.79.   Morocco concluded a series of fisheries agreements with the European Union in 1988, 1992 
and 1995. The latter agreement has been extended several times, in 2005 and 2013, and then in 
2019 for four years. It provided for fishing opportunities for around 100  EU boats, without maximum 
catch volumes except for small pelagics. It is still in force.  
4.2.2.2   Fisheries agreement with the Russian Federation  
4.80.   On 14  October  2020, Morocco and the Russian Federation signed an eighth cooperation 
agreement on marine fisheries, to be in effect for four years. It has not been possible to view a copy 
of the agreement. According to press reports, engaging in fishing activities is subject  to the payment 
of fishing licence fees and other annual fees, and to the payment of financial compensation in the 
amount of some USD  22 million. It appears that a total of 10  Russian trawlers have been authorized 
to fish small pelagics in Moroccan waters.  
4.81.   In addition, the agreement requires the presence of a Moroccan scientific observer on board, 
and technical visits in Moroccan ports. The agreement also provides for the monitoring of the pelagic 
ecosystem in Moroccan waters. The Russian -Moroccan Joint Com mission on Fisheries has established 
a global quota of 80,000  tonnes for small pelagics.42The Commission met in May  2023 to ensure 
continued cooperation within the framework of this Agreement, which will end in 2024.43 
4.2.2.3   Fisheries agreement with Japan  
4.82.   The ag reement with Japan, concluded in 1985, offers tuna fishing opportunities to a maximum 
of 15 tuna longliner boats. The authorized vessels pay fishing licence fees, other fees based on the 
catch (USD  28/tonne) and observer embarkation expenses.  
 
41 Decree No.  2-06-574 of 31  December  2006.  
42 Finances News (2020), "Maroc/Russie: Signature d'un nouvel a ccord de coopération en matière de 
pêche maritime", 27  November. Viewed at: https://fnh.ma/article/laquotidienne/maroc -russie -signature -d-un-
nouvel -accord -de-cooperation -en-matiere -de-peche -maritime ; and Hespress (2023), "Pêche : le Maroc et la 
Russie élaborent un plan de travail pour 2023", 20  May. Viewed at: https://fr.hespress.com/314846 -peche -le-
maroc -et-la-russie -elaborent -un-plan-de-travail -pour-2023.html . 
43 Hespress (2023), "Pêche : le Maroc et la Russie élaborent un plan de travail pour 2023", 20  May. 
Viewed at: https://fr.hespress.com/314846 -peche -le-maroc -et-la-russie -elaborent -un-plan-de-travail -pour-
2023.html . WT/TPR/S/453 • Morocco  
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  4.3  Mining and En ergy 
4.3.1   Mining  
4.83.   Mining plays a key part in the country's economy. The sector is dominated by phosphate 
mining and, in 2022, it accounted for 2.9 % of GDP (compared with 2.3 % in 2015) ( Table 1.1) and 
7% of total exports (down from 9.2 % in 2015 ) (Table A1. 1).44 However, its contribution is much 
greater if phosphate products – that is, phosphorous fertilizers and phosphoric acids – are included, 
rising to 8.7 % of GDP (4.1 % in 2015)45 and 30.5 % of total exports (25 % in 2015). Morocco holds 
about 70 % of the world's  phosphate reserves and is the leading exporter of this mineral globally. It 
is also the second largest exporter of phosphorous fertilizers, after China, which means that it plays 
a strategic role in food security.46 
4.84.   During the period 2015 -22, exports of p hosphates and derivatives more than doubled in 
value, from USD  4,538  million to USD  11,228  million. This growth is primarily explained by the 
increase in the value of exports of fertilizers during the last two years of this period, due to their 
rising pric e as a result of the supply disruptions caused by the war in Ukraine.47 In 2022, exports of 
phosphates and their derivatives alone accounted for about 27 % of the country's total exports 
(Chart  4.2) and outpaced automotive exports for the first time since 2013.48 The main markets for 
exports of phosphates and their derivatives (combined) are India, the European Union and Brazil. 
Apart from phosphates, Morocco produces a nd exports other mining resources, such as barium 
sulphate (barite), copper, lead and zinc; their contribution to exports remains negligible, accounting 
for about 1 % of total exports in 2022.49 
 
44 WTO Secre tariat estimates, based on  the Comtrade database. Mining sector exports include metallic 
and non -metallic mining products, excluding energy products (HS Chapter  27). 
45 Information provided by the authorities.  
46 OCP Group (2022), Rapport annuel 2021 ; and Fa oStat, Fertilizers by Nutrient. Viewed at: 
https://www.fao.org/faostat/en/#data/RFN/visualize . 
47 Foreign Exchange Office (2023),  Balance des paiements  et position extérieure globale du Maroc – 
Rapport annuel 2022 ; and FAO (2022), Marché mondial des engrais : bilan du resserrement actuel du marché . 
Viewed at: https://www.fao.org/3/ni280fr/ni280fr.pd f. 
48 Foreign Exchange Office, Commerce extérieur du Maroc 2022 – Rapport annuel . Viewed at: 
https://www.mapnews.ma/fr/actualites/economie/agriculture -les-programmes -pr%C3%A9vus -pour-2023-
sont-bas%C3%A9s -sur-des-syst%C3  per centA8mes . 
49 WTO Secretariat estimates, based on the Comtrade database.  WT/TPR/S/453 • Morocco  
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  Chart 4.2 Expor ts of phosphates and derivatives,  2015 -22 
(USD million)  
 
Source:  WTO Secretariat estimates, based on  the Comtrade database.  
4.85.   In June  2021, the Government launched the Moroccan Mining Plan 2021 -30, which updates 
the mining sector development strategy for the period 2013 -25. The new strategy, focused on the 
non-phosphate mining sector, covers four key pillars: (i)  develop a network of competitive players; 
(ii) reform the sector's institutional framework; (iii)  reinforce the social impact and th e responsible 
and sustainable nature of the mining sector; and (iv)  adjust funding and legal and fiscal means to 
the sector's new ambitions.50 
4.86.   The Ministry of Energy Transition and Sustainable Development (MTEDD), through its Energy 
Transition Department, is the government entity responsible for drafting and implementing the 
country's energy, mining and geology policy. The MTEDD was established in 2021 and replaced the 
Ministry of Energy, Mining and the Environment.  
4.87.   The mining sector is regulate d by Law  No. 33-13 on mining, which was enacted in July  2015 
and entered into force on 20  April 2016 through its implementing decree (Decree  No. 2-15-807).51 
The Law, inter alia , covers all the country's mining resources, regulates the mining permit system  
and introduces the obligation to conduct environmental impact assessments.  
4.88.   The country's mines are part of the State's public domain. Private investors may undertake 
non-phosphate mining activities with a mining title issued by the MTEDD. Phosphate explor ation and 
exploitation activities are reserved to the State and carried out through the state -owned company 
OCP S.A. (formerly known as the Office Chérifien des Phosphates). The OCP supervises all production 
chain activities related to phosphates and deriv atives (phosphoric acid and phosphorous fertilizers) 
up to the marketing stage. It is the leading exporter of phosphate globally and one of the top 
exporters of phosphorous fertilizers. In 2021, it had revenues of MAD  84.3 billion and employed 
 
50 MTEDD, Stratégie des secteurs de l'énergie, des mines et de la géologie . Viewed at: 
http://www.mtedd.gov.ma/index.php?option=com_content&view=category&id=25&Itemid=295&lang=en . 
51 Dahir  No. 1-15-76 of 1  July 2015 enacting Law  No. 33-13 on mining, and Decree  No. 2-15-807 of 
20 April 2016 implement ing the provisions on the procedure for granting mining titles of Law  No. 33-13 on 
mining.  
02,0004,0006,0008,00010,00012,000
2015 2016 2017 2018 2019 2020 2021 2022
Phosphorous fertilizers Natural phosphates Phosphoric acids20.3%Phosphates and 
derivatives as a % of 
total exports
17.6%17.7%18.8%
17.2%19.3%24.3%26.6%WT/TPR/S/453 • Morocco  
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  almost 18,00 0 people.52 The OCP is the country's only state trading company according to Morocco's 
notifications to the WTO. The latest (biennial) notification in this regard was submitted in  2016.53 
4.89.   One of the main challenges facing the OCP is decarbonization, which is all the more pressing 
given the implementation of the Carbon Border Adjustment Mechanism (CBAM) by the European 
Union. Under the CBAM, Moroccan fertilizer exports entering the European Union will be subject to 
a carbon tax as of 2026. In 2022, the OCP s et itself the goal of achieving carbon neutrality by 2040 
thanks to an extensive investment programme. Since 2021, it has also sought to reorganize fertilizer 
production chains to improve efficiency, by decentralizing production to other African countries and 
thereby strengthening regional integration. By the end of 2022, the construction of several plants 
and blending units was under way in six African countries (Nigeria, Ethiopia, Ghana, Senegal, Côte 
d'Ivoire and Rwanda).54 
4.90.   For (non -phosphate) mining act ivities, the Law provides for three types of permit, all issued 
by the MTEDD: (i)  exploration authorizations, (ii)  reconnaissance permits and (iii)  operating licences 
(Box 4.1). Only legal persons may apply for these permits; for operating licences, the applicant must 
be a legal person under Moroccan law.55 In 2022. 3,650  reconnaissance permits and 1,152  operating 
licences were in force.56 
Box 4.1 Type of permit required to undertake mining activities,  2023  
Law No. 33-12, in force since 20  April 2016, provides for three types of mining permit:  
▪ An exploration authorization  is valid for two years, renewable only once for a peri od of one year. It is 
issued to carry out exploration work in a given area and covers all mining products. A single entity may 
have up to four authorizations at the same time.  
▪ A reconnaissance permit  for mining products is valid for three years, renewable only once for a period 
of four years. It grants the holder the exclusive right to apply for an operating licence, provided the 
application is made before the permit expires.  
▪ An operating licence  allows the holder to engage in extraction activities and/or add value to mining 
products. It is valid for a period of 10  years and may be renewed for 10 -year periods until reserves are 
exhausted.  
Source:  WTO Secretariat, based on Law No.  33-13. 
4.91.   Exploration a uthorizations, reconnaissance permits and operating licences are subject to the 
payment of an administrative charge for services rendered.57 Holders of operating licences must also 
pay an annual tax on the quantities extracted from mining operations (from MAD 1 to MAD  3 per 
tonne extracted).58 
4.92.   In 2016, Morocco opened mining reconnaissance and operation activities in the mining region 
of Tafilalet and Figuig to private investors (domestic and foreign), with the adoption of 
Law No. 74-15.59 This Law allows pr ivate investors to undertake reconnaissance activities with a 
permit issued by tender. Only legal persons under Moroccan law, mining cooperatives and groups of 
artisanal miners may participate in these tenders. There is no ceiling on foreign capital partic ipation. 
The first tender took place in February  2021. Previously, mining activities in this region were 
reserved to artisanal miners.  
4.93.   An reconnaissance permit is valid for three years, renewable for a further year, and during 
the period of its validity, t he holder may apply for an operating licence. When a call for tenders 
concerns a zone exploited by artisanal miners, the latter enjoy a right of priority when a 
reconnaissance permit is granted, provided they meet the necessary conditions. Holders of 
 
52 OCP Group, Rapport  annuel  2021. 
53 WTO document G/STR/N/16/MAR  of 20 April 2016.  
54 OCP, Sustainability Report  2022; and OCP Africa, Annual Reports , 2021 an d 2022.  
55 Law No.  33-13, Articles  21, 32 and 46.  
56 Information provided by the authorities.  
57 Decree  No. 2-15-807, Article  24. 
58 Dahir  1-07-195 of 30  November  2007 enacting Law  No. 47-06 on the taxation of local authorities, 
Articles  118 and 119.  
59 Dahir  No. 1-16-131 of 25  August  2016 enacting Law  No. 74-15 on the mining region of Tafilalet and 
Figuig. The Law entered into force in 2017, and in 2020, Morocco adopted its Implementing 
Decree  No. 2.18.442.  WT/TPR/S/453 • Morocco  
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  recon naissance permits must pay access fees. Artisanal mining activities are still permitted in the 
region remain for a further 15  years, non -renewable, from the date the law entered into force.  
4.94.   Law No. 74-15 also amends the functions of the Central Purchasing and Development Agency 
for the Tafilalet and Figuig Mining Region (CADETAF), a public institution responsible for the purchase 
and marketing of lead, zinc and barite mined in this region. The new functions of the CADETAF 
include supporting mining developme nt in the region, implementing measures to promote mining 
activities and supervising artisanal mining.  
4.95.   Investors, regardless of nationality, are eligible for state financial support under the new 
Investment Charter of December  2022 and its implementing dec ree of January  2023 (Section  2.4). 
4.96.   Morocco embarked on a tax reform in 2023 to unify the corporate tax rate for all sectors and, 
since then, it no longer applies a reduced rate to companies in the mining sector.60 At present, the 
(unified) corporate tax rate is 20 % for mining companies with a profit of less than MAD  100 million, 
and 35 % for those with a profit of MAD  100 million or more. However, companies with a pro fit of 
MAD 100 million or more that either export mining products or sell the products to export companies 
to promote them are subject to a transitional rate, which will increase gradually from 20 % to 35 % 
by 2027.  
4.3.2   Energy  
4.97.   Morocco's energy mix remains denominated by fossil fuels (petroleum products and coal), for 
use primarily in the transport and electricity sectors. In 2021, petroleum products accounted for 
51.4% of primary energy consumption, followed by coal (36.1 %), wind energy (6.1 %), natural gas 
(3.4%) and solar energy (2.2 %).61 Morocco is a net importer of energy, and remains heavily 
dependent on the supply of energy products from abroad. During the period under review, Morocco 
undertook reforms, primarily of the electricity sector with the creat ion of a national regulatory 
authority.  
4.98.   Morocco also continued to pursue its energy transition, launched in 2009, the most recent 
objective of which is to increase the share of renewable energy in installed electricity generation 
capacity to above 52 % by 2030. It significantly increased the share of renewable energy sources in 
its installed capacity during the review period, particularly from 2017 onwards. By the end of 2022, 
renewables accounted for around 4.1 GW, or 38 % of total installed capacity (33.4 % in 2015, or 
2.7 GW), and, in terms of production, 18.1 % of all electricity was generated from renewable 
sources.62 In order to accelerate the energy transition, Morocco also drew up road maps to develop 
the natural gas sector (2021) and green hydrogen (202 1, with another being prepared), as well as 
programmes to promote decarbonization and the introduction of renewable energies into all sectors 
of the economy, for example electricity produced from renewable sources to supply industrial zones 
and water desal ination plants.63 In parallel, it has also developed a regulatory and institutional 
framework to support energy efficiency, and published a national strategy in 2020 in this area with 
a view to reducing national energy consumption by 20 % by 2030.64 
4.3.2.1   Electri city 
4.99.   Morocco generates the majority of the electricity it needs locally and imports the rest via the 
interconnection lines with Spain. Morocco generated 41.4 TWh of electricity in 2022, 38 % more than 
in 2015. This increase is due in particular to the great er installed capacity for renewable energies, 
specifically wind and solar.65 Nevertheless, coal remains the main source of electrical power, 
accounting for 70 % of total electricity generation in 2022. During the review period, other important 
 
60 Dahir  No. 1-22-75 of 13  December  2022 enactin g Finance Law  No 50-22 for the fiscal year  2023. 
Prior to this reform, the reduced rate was 17.5 % (rather than 31 %), and then 20 % as of 2020.  
61 MTEDD, Secteur de l'énergie: Chiffres clés  (2022 edition, provisional version).  
62 ANRE, Rapport annuel 2022 ; and ONEE, Chiffres clés  2015. 
63 Information provided by the authorities.  
64 Ministry of Energy, Mining and the Environment (2020), Stratégie nationale de l'efficacité énergétique 
à l'Horizon 2030 . 
65 ONEE, Chiffres  clés 2022; ANRE, Rapport annuel  2022; and MTEDD, Secteur de l'énergie: Chiffres 
clés (2022 edition, provisional version). Between 2015 and 2021, installed capacity for wind energy almost 
doubled, reaching 1,553 MW in 2022, while for solar power it was 831 MW in 2022, a fivefold increase over 
installed capacity in 2015.  WT/TPR/S/453 • Morocco  
- 89 - 
  energy sources were wind energy, natural gas and solar energy.66 In 2022, use of fuel oil and diesel 
increased as a result of the unprecedented disruption to the supply of natural gas.67 
4.100.   Coal and natural gas are largely imported. In 2022, Morocco's main suppliers of coal were 
the Russian Federation, South Africa and the United States, while the United States was the main 
supplier of natural gas.68 The customs tariff applied to coal and natural gas was 2.5 % in 2023.  
4.101.   Between 2015 and 2022, Morocco was a net importer of electricity, except in 2019 and 2021. 
During that period, electricity imports fluctuated but trended downwards, particularly as of 2018. 
This trend can be explai ned by the growth in domestic electricity generation. In 2022, electricity 
imports from Spain accounted for 4.4 % of the demand for electricity (compared with 14.3 % 
in 2015).69 
Regulatory and institutional framework  
4.102.   During the review period, Morocco carried  out regulatory and institutional reforms in the 
electricity sector, including by adopting Law No.  48-15.70 That Law entered into force in April  2021 
and seeks to enhance the business climate, competition and transparency in the sector, and to better 
promo te renewable energy and investment.71 It provides, inter alia , for the creation of an 
independent regulator for the sector - the National Electricity Regulatory Authority (ANRE).  
4.103.   Law No.  48-15, together with Law No.  13-09 of 2010 on renewable energy (and t he 
amendments thereto of 2016 and 2023)72, are the main legislative texts governing the free market 
in electricity, i.e. the renewable energy electricity market. There are also specific laws on electricity 
generated for self -consumption, among other things .73 
4.104.   The ANRE, which began operating in 2020, is responsible for ensuring the smooth functioning 
of the free market in electricity, and guaranteeing equal access to the national grid and electricity 
distribution networks. It may also propose laws or regulat ions relating to the electricity sector.74 
Functioning of the market  
4.105.   There is a strong state presence in all three segments of the electricity sector, namely 
generation, transmission and distribution. The public National Office of Electricity and Drinking Water 
(ONEE) is the main operator in all three areas and also oversees the national power grid.75 However, 
Law No.  48-15 provides that the ONEE keep separate accounts for activities relating to transmission, 
pending the creation of separate manage ment entity.76 
4.106.   Electricity transmission activities, as well as electricity generation from non -renewable 
energies, continue to be reserved to the State, and are carried out by the ONEE. The ONEE also has 
the exclusive right to purchase electricity produced  abroad.  
4.107.   Electricity generation from renewable energy is open to private investors. Any person, 
natural or legal, may engage in these activities, provided they have an operating permit from the 
MTEDD. The head office of legal persons must be located in Mor occo. There are no restrictions on 
 
66 ANRE, Rapport annuel  2021. 
67 Information provided by the authorities.  
68 WTO Secretariat, based on data from the Comtrade database for product codes 27.01  (coal) 
and 2711.21  (natural  gas). 
69 Information provided by the authorities.  
70 Law No.  48-15 on the regulation of the electricity sector and creation of the National Electricity 
Regulatory Authority, 7  July 2016. This Law entered into force on 21  April 2021, with the exception of the 
articles related to the creation of the ANRE, w hich entered into force upon publication.  
71 Note introducing the draft law on the regulation of the electricity sector. Viewed at: 
http://www.sgg.gov.ma/portals/0/AvantProjet/129/Avp_loi_48.15_Fr.pdf . 
72 Law No.  13-09 was amended in 2016 by Law No.  13-19, published on 4  February  2016, and in 2023 
by Law No.  40-19, published on 17  July 2023.  
73 Law No. 82-21 on the self -production of electricity in 2023.  
74 Law No.  48-15, Articles  14-19, and ANRE, Rapport d'activité  2022. 
75 As the managing entity, the ONEE is responsible for  managing production and ensuring the balance 
between supply and demand, as well as the transmission of electricity in the country.  
76 Law No.  48-15, Articles  53-54. WT/TPR/S/453 • Morocco  
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  the share of foreign capital. The permit is valid for a maximum of 25 years, renewable once for the 
same length of time.77 Any surplus of electricity generated in Morocco from renewable sources may 
be exported, but requir es the ONEE to issue a technical opinion beforehand.78 
4.108.   The state -owned Moroccan Agency for Sustainable Energy (MASEN) also operates in the area 
of electricity generation. In 2016, MASEN (formerly known as the Moroccan Agency for Solar Energy) 
took over the  ONEE activities related to renewable energy and became responsible for carrying out 
projects related to renewable energy facilities.79 
4.109.   Electricity is distributed by public operators (ONEE, as well as seven distributors), and by 
private operators under del egated management contracts. These distributors have a local monopoly 
over the areas allocated to them by the communal authorities.80 In July  2023, Morocco adopted a 
new law to reorganize distribution activities by creating companies at the regional level,  which will 
be responsible for managing electricity and water distribution services in their region, and which will 
replace the current operators.81 According to the authorities, the first company will be set up in 
2024.  
4.110.   In 2022, the ONEE generated around 24% of the country's electricity (down from 34 % in 
2015).82 The rest was generated by MASEN and private producers with operating permits. There are 
currently five private electricity companies. The ONEE was also dominant in the area of distribution, 
with 5 0% of the distribution market in 2022 (up from 47 % in 2015).83 
4.111.   The Government fixes electricity prices for end users, to which VAT of 14 % (instead of 20 %) 
is added. Between 2014 and 2017, electricity prices rose annually pursuant to legislation and a 
progr amme contract between the State and the ONEE, signed in 2014. This contract sought, 
inter alia, to restore the ONEE's financial stability and to promote a tariff structure that reflects 
production costs. Under this contract, the State undertook to provide financial support in the amount 
of MAD  22 billion to the ONEE during that period.84 
4.112.   Since the last increase in 2017, electricity prices have remained unchanged. The State began 
paying subsidies to the ONEE again in 2019, in the form of cash transfers, to f inance its operation 
costs and avoid an increase in electricity prices.  
4.3.2.2   Hydrocarbons  
4.113.   Hydrocarbons, particularly petroleum products and coal, remain the main source of primary 
energy in Morocco. Together, they accounted for around 88 % of primary energy cons umption 
in 2021. The share of natural gas remained modest, at 3.4 %, in 2021.85 Morocco is a net importer 
of hydrocarbons. It does not produce oil and its only refinery (SAMIR) closed in 2015 after going 
into liquidation.  
4.114.   Energy products (HS Chapter 27) are  the top Moroccan imports. During the period under 
review, the value of imports of these products increased considerably, particularly in the last two 
years, due primarily to higher international prices of oil and its derivatives. In 2022, the share of 
energy products in total imports was 20.6 %, worth around USD  15.077  billion, more than twice the 
value imported in 2015 (USD  6.790  billion). The main imported energy products are refined 
petroleum products (e.g. diesel fuel and fuel oil/gasoline), with 13 % of total imports in 2022, 
followed by butane gas (3.6 %) and coal (3 %).86 The same year, the main suppliers of refined 
petroleum products were the European Union and the Kingdom of Saudi Arabia, with 39 % and 35 % 
 
77 Law No.  13-19, Article  13. 
78 Law No.  13-09, Articles  8-13, 19 and 27.  
79 Laws No.  37-16 (A rticle 2) and No.  38-16 of 6  October  2016.  
80 Information provided by the authorities.  
81 Dahir  No. 1-23-53 of 12  July 2023, enacting Law No.  83-21 on regional multiservice companies.  
82 ONEE, Chiffres clés  2015 and 2022.  
83 ANRE, Rapports d'activité  2021 and 2022.  
84 Ministry of the Economy and Finance (MEF) (2014), "Signature du contrat -programme entre l' État et 
l'ONEE", 25 May, Détail de l'actualité . Viewed at: https://www.finances.gov.ma/fr/Pages/detail -
actualite.aspx?fiche=1978 . 
85 MTEDD, Secteur de l'énergie: Chiffres clés  (2022 edition, provisional version).  
86 WTO Secretariat, based on data from the Comtrade database for ref ined petroleum products (HS 
code 27.10), butanes (HS 2711.13) and coal (HS 27.01).  WT/TPR/S/453 • Morocco  
- 91 - 
  of total imports of t hese products, respectively. Butane gas came primarily from the United States 
and the European Union, while coal was imported from the Russian Federation, South Africa and the 
United States. Coal is mainly used for electricity generation, fuels for transpo rt, while butane gas is 
used by households and the agriculture sector.  
Regulatory and institutional framework  
4.115.   The regulatory framework for the hydrocarbons sector has not undergone major changes 
during the review period, with the exception of the fuel pric e policy. The exploration and exploitation 
of hydrocarbon deposits (liquid, gaseous or solid) is governed by the 2003 Hydrocarbons Code.87 In 
addition to that Code is Law No.  1-72-255 of 1973 (and amendments thereto) on the importation, 
exportation, refini ng, collection from refineries and filling facilities, storage and distribution of 
hydrocarbons. In April  2016, Law No.  67-15 amending Law No.  1-72-255 was promulgated but did 
not enter into force, as its implementing decree is still being prepared. Law No . 67-15 seeks to 
strengthen the obligations of various actors in the sector with regard to quality control of petroleum 
products and natural gas, and supply, in order to ensure the availability of these products on the 
domestic market.  
4.116.   The sale price of diesel and gasoline has been freely determined by the market since 
December  2015, and subsidies for these fuels were abolished in 2014. Currently, only the sale price 
of butane gas is still regulated and subsidized by the State. In 2022, the cost of that s ubsidy 
amounted to MAD  21.8 billion (compared to MAD  8.7 billion in 2015), equivalent to 1.6 % of the 
country's GDP.88 This measure has not been notified to the WTO. According to the authorities, these 
subsidies will be phased out and replaced with a more f ocused measure in the form of cash transfers 
to low -income households.  
4.117.   The MTEDD is responsible for formulating and implementing energy policy, as well as 
approving permits/concessions to operate in the sector. The MEF sets the butane price. The 
Compensati on Fund, which is the government body responsible for administering the butane gas 
subsidies, has been part of the MEF since 2022. The state -owned enterprise in the sector, the 
National Office of Hydrocarbons and Mines (ONHYM), promotes the development of oil and mining 
research projects (excluding phosphates) and is involved in carrying them out. The ONHYM is also 
involved in the transport, storage and production of natural gas. In 2016, the SAMIR refinery, in 
which the State was a stakeholder, went into  liquidation.  
Functioning of the market  
4.118.   Hydrocarbon deposits are part of the public domain. Private companies (domestic or foreign) 
may operate in the sector on the basis of three types of permit granted by the MTEDD: (i) a 
reconnaissance licence (valid for an initial period of one year); (ii) an exploration permit (eight 
years); and (iii) an exploitation concession for deposits discovered by holders of an exploration 
permit (25 years). These three permits can be renewed under specific conditions. Upon expiry  of a 
concession, the production facilities and site return to the State.89 
4.119.   The exploration permit and the exploitation concession can only be granted to legal persons. 
In addition, exploration permits are granted subject to the conclusion of a petroleum a greement 
with the State, under which the State, through the ONHYM, must hold a stake of up to 25 % in the 
exploration permit and exploitation concession concerned.90 At the end of December  2021, 
13 companies were operating in the sector, and 3 reconnaissanc e licences, 53  exploration permits 
and 9 exploitation concessions were in effect.  
4.120.   The co -holders of an exploitation concession must pay an annual rent proportional to the 
surface area of the site, and an annual royalty on their share of the production of h ydrocarbons. 
They are exempt from corporation tax for a period of 10 years. They are also entitled to exemptions 
 
87 The Hydrocarbons Code consolidates Law No. 21 -90 of 1992, the amendments thereto (Law 
No. 27-99 of 2000) and its implementing decree, into one document. The definition of hydrocarbons does not 
cover oil shale.  
88 MEF (2024), Projet de Loi de Finances pour l'année budgétaire  2024 – Rapport sur la compensation . 
89 Law No.  21-90, Articles  6, 20, 24 and  29. 
90 Law No.  21-90, Article  4. WT/TPR/S/453 • Morocco  
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  from customs duties and VAT on products required for their activities, as are holders of 
reconnaissance licences and exploration permits.91 
4.121.   Storage, importation, exportation and distribution activities are open to private companies 
(domestic and foreign), subject to a licence issued by the MTEDD. To distribute refined petroleum 
products, the licence applicant must have a network of at least 30 se rvice stations. In 2022, Morocco 
had 25 importers of and 29 distribution companies for refined petroleum products.92 
4.122.   Since 2019, the Competition Council has issued two opinions (in 2019 and 2022) on the 
functioning of the fuel (diesel and gasoline) market.  In its analysis, it identified, inter alia , the highly 
concentrated nature of the storage, importation and distribution markets. Meanwhile, in 2023, it 
reactivated and conducted an investigation into anti -competitive practices (including cartels) in the 
fuel market.93 As a result of that investigation, the Council imposed a fine of some MAD  1.8 billion 
on nine companies in November  2023.94 
4.123.   The natural gas sector remains underdeveloped, with a strong state presence. Morocco has 
no legislation governing the downstream natural gas sector, but a draft law on market regulation 
and organization is being prepared. This initiative is part of the road map adopted in 2021 to develop 
the sector. With this strategy, Morocco seeks to diversify supply sources and to grad ually replace 
coal and oil with natural gas in electricity generation. According to recent estimates, the country 
would have sufficient gas reserves for decades to come.95 
4.124.   Natural gas is produced, transported and marketed by the ONHYM in partnership with p rivate 
companies. In 2021, production in the country accounted for around 14 % of total supply, which was 
772,000,000 m3. The rest was imported from Algeria via the Maghreb -Europe Gas Pipeline (MEG), 
under an agreement that expired in October  2021.96 Since June 2022, Morocco has imported natural 
gas exclusively from Spain via MEG.97 The ONEE is the only importer of natural gas, which is used 
to generate electricity.  
4.125.   With regard to regional integration, studies have been carried out since 2016 on the 
possibil ity of building a gas pipeline linking Morocco and Nigeria.  
4.4  Manufacturing sector  
4.126.   The manufacturing sector (or processing industries) plays a leading role in the Moroccan 
economy. During the period 2015 –22, the sector accounted, on average, for close to 15 % of the 
country's GDP ( Table 1.1) and showed resilience during the pandemic (2020 –21). Manufacturing is 
the most important sector in terms of Morocco's exports, driven primarily by the automotive, 
electronics and electricity  industries. It is also the most attractive sector for foreign investment (in 
terms of FDI stock), ahead of real estate, telecommunications and tourism (Section  1). In 2022, it 
ranked 31st in terms of job creation and accounted for 12 % of total employment.98 
4.127.   Morocco's manufacturing sector can be broken down into five main categories ( Table 4.11), 
the largest being the chemical and parachemical industry (mainly fertilizer production), which 
accounted for 28 % of the value of total manufacturing output in 2020. It was followed by the 
agri-food industry (26 %) and the mechanical and m etallurgical industry (26 %). The automotive 
 
91 Law No.  21-90, Articles  42, 50 and  61. 
92 Competition Council, Rapport d'activité  2022. 
93 Competition Council, Competition Council Opinion No.  A/3/22, 31  August  2022, Competition Council 
Opinion No.  A/1/19, 14  February  2019, Rapport d'activité  2022, Rapport d'activité  2020 and Rapport 
d'activité  2019. 
94 Competition Council, Avis et décisions, Pratiques anticoncurrentielles, Décisions transactionnelles, 
Communiqué du Conseil de la concurrence du 23 Novembre 2023 . Viewed at: https://conseil -
concurrence.ma/category/avis -decisions/pratiques -anticoncurrentielles/decisions -transactionnelles/ . 
95 MTEDD  (2021), Feuille de route du gaz naturel au Maroc: Levier pour la transition énergétique, la 
compétitivité , l'efficacité  et la décarbonisation de l'économie  2021-2050. 
96 Competition Council, Competition Council Opinion No.  A/4/21, 25  November  2021. Algeria supplied 
Morocco  with natural gas under a contract with the ONEE and paid a transit fee to export Algerian gas to Spain.  
97 MTEDD, Secteur de l'énergie: Chiffres clés  (2022 edition, provisional version). With regard to imports, 
Morocco purchases liquefied natural gas (LNG)  on international markets, and regasifies it in Spain for delivery 
via the MEG.  
98 High Commission for Planning, Activité, emploi et chômage:  Résultats  annuels  2022.  WT/TPR/S/453 • Morocco  
- 93 - 
  industry, which is a key component of the mechanical and metallurgical industry, alone accounted 
for 18 % of the value of total manufacturing output, or MAD  108.1  billion, in 2020, compared with 
MAD 35.6 billion i n 2015 (or 9.6 % of the total).99 
Table 4.11 Manufacturing output by main sector of activity, 2015 –20 
Industry  2015  2016  2017  2018  2019  2020  
Total output (MAD  billion)  371.4  366.7  381.0  409.2  639.7  593.4  
 Breakdown by category (%)  
Chemical and parachemical  36.0 32.0 31.0 33.0 30.0 28.0 
Agri-food 28.0 29.0 28.0 26.0 24.0 26.0 
Mechanical and metallurgical  21.0 23.0 24.0 24.0 28.0 26.0 
Textiles and leather  6.0 7.0 7.0 6.0 9.0 12.0 
Electrical and electronics  9.0 9.0 10.0 10.0 6.0 7.0 
Other  0.0 0.0 0.4 0.4 3.0 1.0 
Note:  Latest data available to the public are for 2020.  
Source:  High Commission for Planning, Annuaires Statistiques du Maroc  (2021 and 2022). Viewed at: 
https://www.hcp.ma/downloads/?tag=Annuaires+statistiques+du+Maroc . 
4.128.   As part of its industrial policy, Morocco stepped up its efforts to develop  and modernize the 
manufacturing sector, and to attract investment during the period 2015 –22. This policy was set out 
first in the Industrial Acceleration Plan 2014 –20 (PAI  2014-20) and subsequently in the Industrial 
Recovery Plan 2021 –23 (PRI  2021–23), pu blished in 2020. The plans' aims included promoting the 
development of industrial clusters/ecosystems, fostering innovation, upgrading output and replacing 
imports with locally produced goods. The switch to local production was the main focus of the 
PRI 2021–23, which also sought to further integrate Moroccan manufacturers into international value 
chains and enhance the country's standing as a competitive, low -carbon industrial base.  
4.129.   Various initiatives, such as financial support for related projects, were introduced to 
implement the plans.100 These initiatives were financed initially by the Industrial Development Fund, 
which had a budget of MAD  20 billion under the PAI  2014–20, and subsequently by the Industrial 
Development and Investment Fund (FDII), with a  budget of MAD  34 billion under the PRI  2021–23. 
As of October  2023, a new industrial strategy was in the process of being developed. The Ministry 
of Industry and Trade is responsible for developing and implementing industrial policy.101 
4.130.   According to the authorities, these industrial strategies have enabled new branches to 
emerge and helped to create local value chains that are internationally integrated.  
4.131.   While Morocco remains a net importer of non -agricultural products (WTO definition), exports 
grew at a faster rate than imports in the review period (Section 1). In 2022, imports of 
non-agricultural products, excluding mineral products102, amounted to USD  44,916  million (62 % of 
the country's total imports), while exports amounted to USD  34,366  million (81 % of the country's 
total exports), which was almost double the amount recorded in 2015 (USD  17,599  million).103 
4.132.   This increase in non -agricultural exports is mainly a re sult of the steady growth in exports 
of phosphorous fertilizers and other phosphate derivatives (Section  4.1), motor vehicles 
(HS chapter  87), and electronic and electrical products (HS chapter 85). After declining in previous 
years, exports from these sectors have rebounded considerably. In 2022, a utomotive exports 
totalled USD  6,348  million (more than double the 2015 figure) and exports of electronic and 
electrical products stood at USD  5,971  million. Taken together, these two product categories 
accounted for 29 % of total exports.104 
 
99 High Commission for Planning, Annuaires statistiques du Maroc  (2020 and 2022).  
100 Ministry  of Industry and Trade, Plan d'accélération industrielle 2014 -2020. Viewed 
at: https://www.mcinet.gov.ma/fr/content/plan -dacceleration -industrielle -2014-2020. 
101 The name of the Ministry changed several times during the review period. It has had its current 
name since 2021.  
102 WTO definition of non -agricultural products, excluding HS chapters 25 –27 (mineral products).  
103 WTO Secretari at estimates, based on Comtrade database.  
104 Their share of exports was 35 % based on Morocco's sector classification, which covers a broader 
range of products. Foreign Exchange Office (2023), Rapport annuel de la balance des paiements et position 
extérieure  globale du Maroc 2022 . WT/TPR/S/453 • Morocco  
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  4.133.   Other key expor t products include clothing and textiles (HS chapters 61 –63), fish and fish 
products (WTO definition) and aeronautical products (HS chapter 88), which accounted for 9.7 %, 
6.8% and 3.2 % of total exports in 2022, respectively. The aeronautics sector grew sub stantially 
during the review period, with exports more than tripling in value, from approximately 
USD 370 million in 2015 to USD  1,344  million in 2022.  
4.134.   The growth in the aeronautics and automotive sectors reflects Morocco's increased 
integration into these  sectors' value chains. During the period 2015 –22, the operations of companies 
supplying parts to international groups and of automotive manufacturers (Renault and Stellantis) 
helped to strengthen the country's position in these two sectors.105 In 2022, Mor occo was the 
second -largest car manufacturer (in terms of volume) in Africa106 and, based on Morocco's sector 
classification107, the automotive industry was its leading exporter (excluding phosphates and their 
derivatives).108 
4.135.   The largest category of manufact uring imports was electrical machinery and equipment 
(HS chapter 85), which accounted for 8.3 % of total imports in 2022, ahead of machinery and 
mechanical appliances (HS chapter 84) and motor cars and parts and accessories thereof (HS 
chapter 87) ( Table  A1.2). 
4.136.   Morocco began increasing the MFN tariffs on non -agricultural products (WTO definition), 
most notably from 2020 onwards. In that year, it raised the MFN tariff on  all dutiable products from 
25% to 30% and then to 40 %, in order to encourage local production, boost customs revenues and 
reduce the trade deficit. It raised the tariff further in 2021 and 2022.109 The product categories 
(WTO  definitions) most affected by the increase in MFN tariffs were: clothing, for which the average 
MFN tariff rose from 23.8 % in 2015 to 37.9 % in 2022, an increase of 14.1 percentage points; 
footwear, and leather and rubber products; minerals and metals; furniture, and wood and paper 
products; and transport equipment ( Chart 4.3). In 2023, the average MFN tariff on non -agricultural 
products was 13.7 %, compared with 9.5 % in 2015.  
4.137.   However, by the end of 2023, the Government was planning to return to pre -COVID -19 
tariffs; starting in January  2024, import duties will be gradually reduced from 40 % to 30 % for all 
products subject to the 40 % rate, with some exceptions (Section 3.1.4 and Box 3.2). 
 
105 AMDIE, Rapport d'Activité 2021 . 
106 Ministry of the Economy and Finance, Note introducing the draft finance law for the fiscal year  2023. 
107 Under Morocco 's sector classification, automotive exports include exports of vehicles, cabling and 
automotive equipment.  
108 Foreign Exchange Office, Commerce extérieur du Maroc 2022 – Rapport annuel ; and Customs and 
Excise Administration, Rapport d'activité  2022. 
109 Customs and Excise Administration, Rapports d'activité  (2020,  2021 and 2022).  WT/TPR/S/453 • Morocco  
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  Chart 4.3 MFN tariff averages by WTO  non-agricultural product group, 2015 and 2023  
 
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
4.138.   During the period 2015 –22, Morocco applied safeguard110 and anti -dumping111 measures 
under the relevant WTO Agreements in order to protect certain industries, including steel, textiles, 
paper and wood (Section  3.1.7). It also applied a preferential safeguard measure on imports of 
clothing a nd textile products from Türkiye under their free trade agreement.  
4.139.   Morocco has various incentives in place to support the manufacturing sector and attract 
investment; none of these measures has been notified to the WTO. These measures are managed 
by the Mi nistry of Industry and Trade, Moroccan Investment and Export Development Agency 
(AMDIE ) and Maroc -PME. They include financial support for project development, and tax reductions 
and exemptions, particularly within industrial acceleration zones (Section  3.2.5).112 
4.140.   Financial support for project development is provided primarily through the FDII under the 
PRI 2021–23 (previously provided through the Industria l Investment Fund). The support, which can 
be as much as 30 % of the investment amount, is capped at MAD  30 million113 and is granted by the 
Ministry of Industry and Trade for projects that meet the objectives of the PRI  2021-23. 
4.141.   The Investment Promotion Fund (FPI), established under the previous Investment Charter, 
also provides financial support to co -fund land, infrast ructure and training costs in certain industries. 
Under the new Investment Charter, the FPI will be replaced by the newly created Mohammed VI 
Fund. As of October  2023, the Mohammed VI Fund was not yet operational (Section  2). The 
Hassan  II Fund for Economic and Social Development also provides support for specific industries, 
including the automotive, aeronautics and electronics sectors.114 
 
110 Safeguard measures were applied to imports of steel plate, wire rods and reinforcing bars, iron and 
steel tubes and pipes, paper in rolls, and coated wood board. Customs and Excise Administration, Rapports 
d'activité  (2015 –22). In  2023, the saf eguard measure on imports of wire rods and reinforcing bars was lifted.  
111 Anti-dumping measures were applied to imports of carpets, exercise books, paper, polyvinyl chloride 
(PVC), refrigerators and wood products. As at October  2023, only the measures on r efrigerators had been 
lifted. WTO, Trade Remedies Data Portal. Viewed at: https://trade -remedies.wto.org/en . 
112 AMDIE, Guide des affaires au Maroc  (2022 edition).  
113 Ministry  of Industry and Trade, Banque de projets – Guide du porteur du projet . Viewed at: 
https://banquedeprojets.mcinet.gov.ma/fr/guide -du-porteur -de-projet . 
114 Ministry of Industry and Trade, Un accompagnement ciblé . Viewed at: 
https://www.mcinet.gov.ma/fr/content/un -accompagnement -cible. According to the authorities, this fund has 
not been used to support the manufacturing sector since 2016.  
9.916.912.36.120.437.912.421.06.910.116.417.6
6.711.18.44.413.323.87.914.77.68.29.816.6
0 5 10 15 20 25 30 35 402015 2023
(%)WT/TPR/S/453 • Morocco  
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  4.142.   In addition to the above m easures, there are specific financial support programmes for 
MSMEs and SMEs, such as the ISTITMAR programme, as well as initiatives that offer lending on 
preferential terms, such as the FORSA programme.  
4.143.   In the period under review, Morocco eased the tax bur den on the manufacturing sector by 
cutting the corporate tax rate from 31 % to 28 % in 2020 and then to 26 % in 2022 for companies 
with a net income of between MAD  1 million and MAD  100 million.115 As part of the reforms to 
harmonize tax rates across sectors, the tax rate is set to be lowered each year until it reaches 20 % 
in 2026. The tax rate for companies with a net income of MAD  100 million or more will be 35 % for 
the period up to 2026.  
4.5  Services  
4.5.1   Overview  
4.144.   The services sector accounts for around 54 % of Morocc o's GDP ( Table 1.1). It is the country's 
main provider  of employment  and is made up primarily of wholesale and retail trade (10 % of GDP), 
public administrative servic es (9.3 %), social services (7.1 %), and real estate activities (7 %). 
Tourism accounts for around 500,000 jobs and is the country's main source of foreign currency.  
4.145.   Within the framework of the General Agreement on Trade in Services (GATS), Morocco has 
undert aken commitments on, among other things, professional services, certain business services, 
value -added telecommunications services, environmental services, and financial and tourism 
services. Measures affecting the presence of natural persons are unbound, with the exception of 
certain executive staff, experts and trade representatives.  
4.5.2   Financial services  
4.146.   The financial sector accounts for between 4 % and 4.5 % of GDP. It is regulated by several 
institutions and laws aimed at ensuring the stability and transpar ency of the financial system. The 
central bank, Bank Al -Maghrib, is responsible for monetary regulation, financial institution 
supervision and financial stability. The Moroccan Capital Market Authority (AMMC) oversees and 
regulates capital markets and inve stment security. The Insurance and Social Security Supervisory 
Authority (ACAPS) is responsible for regulating and supervising the insurance sector.  
4.147.   Under the GATS, Morocco has reserved the right to limit foreign participation in the capital 
of large banki ng institutions. It has also undertaken not to impose any limitations on the setting up 
of lending institutions and the opening of branches, agencies, outlets and representative offices. 
However, these two commitments are subject to a reciprocity clause.  
4.148.   The number of lending institutions and entities subject to Bank Al -Maghrib oversight rose 
from 84 in 2015 to 93 in 2023. They can be broken down as follows: 24 banks (19 conventional and 
5 participatory banks), 31 finance companies, 6 offshore banks, 11  microcredit associations, 
19 payment institutions (fund transfers), the Deposit and Management Fund (CDG), and the Société 
nationale de garantie et du financement de l'entreprise  (SNGFE). Among the 53 lending institutions, 
6 banks and 6 finance companies are majority controlled by a foreign shareholder. A total of 
12 lending institutions – 7 banks and 5 finance companies – are majority owned by the State. 
Morocco's 11 banking groups have 51 subsidiaries (45 in Africa and 6 in Europe) and 23 branc h 
offices (4 in Africa, 17 in Europe and 4 in Asia); they have a presence in 36 countries (27 in Africa, 
7 in Europe and 2 in Asia).  
4.149.   Morocco's banking sector has proven to be resilient, despite the COVID -19 pandemic, the 
conflict between Russia and Ukraine , inflationary pressures, and tighter monetary policies 
internationally and nationally. The overall balance sheet for the sector has remained positive in 
recent years. After falling sharply in 2020, net income improved, gradually returning to the pre -2020 
trend ( Table 4.12). 
 
115 Draft finance law for the fiscal year  2023, Rapport économique et financier . WT/TPR/S/453 • Morocco  
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  Table 4.12 Activity and profitability indicators for the banking sector, 2015 -23 (June)  
 
2015  2016  2017 2018  2019  2020  2021  2022  2023  
Total assets (MAD  billion)  
Banking 
groups  1,359.00  1,432.00  1,597.00  1,673.00  1,793.00  1,884.00  1,985.00  2,150.00  2,197.00  
Banks  1,145.00  1,199.00  1,271.00  1,341.00  1,415.00  1,491.00  1,565.00  1,680.00  1,737.00  
Finance 
companies  103.00  106.00  113.00  117.00  123.00  121.00  123.20  127.90  133.50  
Microcredit 
associations  6.90 7.40 7.40 7.90 8.10 8.60 9.10 9.70 9.90 
Offshore 
banks  41.00  48.10  42.70  40.40  42.30  38.20  42.50  51.10  47.60  
Net income attributable to banking groups (MAD  billion)  
Banking 
groups  11.50  12.20  13.40  13.90  14.30  6.80 12.10  14.00   
Banks  9.40 9.20 10.80  11.10  12.00  6.80 12.10  10.50   
Finance 
companies  1.50 1.60 1.70 1.40 1.50 0.20 1.40 1.40  
Microcredit 
associations  0.25 0.21 0.18 0.19 0.21 -0.24 -0.060  0.10  
Offshore 
banks  0.49 0.46 0.50 0.50 0.30 0.40 0.30 0.50  
Return on equity (%)  
Banking 
groups  9.90 9.80 10.10  10.70  9.70 4.60 7.80 8.80  
Outstanding receivables (%)  
Banking 
groups  7.00 6.60 6.70 6.50 6.80 9.50 9.80 9.40  
Loans disbursed to customers (MAD  billion)  
Banking 
groups  887.00  924.00  975.00  1,037.00  1,104.00  1,235.00  1,277.00  1,375.00   
Source:  Bank Al -Maghrib, Rapports annuels sur la supervision bancaire  (2017, 2020 and 2022). Viewed at: 
https://www.bkam.ma/Supervision -bancaire/Publications/Rapport -annuel -sur-la-supervision -bancaire . 
4.150.   Al Barid Bank (ABB), a Moroccan postal bank created in 2010 following the transformation 
of Poste Maroc's financial services, has a network of close to 2,000 branches. Between 400,000 and 
500,000 accounts are opened with ABB each yea r. The proportion of Moroccan adults with access to 
banking services thus increased from 34 % in 2010 to 62 % in 2017. ABB also rolled out a mobile 
payment system, available to both customers and non -customers, and has points of sale offering 
cash transfers.  
4.151.   By the end of 2022, there were a total of 33.9  million bank accounts open in Morocco. Bank 
account ownership was 53 % in 2022.  
4.152.   The Insurance and Social Security Supervisory Authority, established under Law No.  64-12, 
which entered into force on 14  April 2016, grants and revokes insurance and reinsurance licences. 
The insurance sector is made up of 24 insurance and reinsurance companies, and a distribution 
network consisting mainly of representative offices, insurance brokers and bancassurance providers; 
eight insurance companies are majority owned by foreign shareholders. Under the 2002 Insurance 
Code, approval, by insurance category, is granted only to insurance and reinsurance companies that 
have a registered office in Morocco and whose capital is at least  MAD 50 million. Companies must 
specialize in a certain area and are not allowed to provide both life and non -life insurance.  
4.153.   An anti -corruption cooperation agreement for the financial sector was signed on 
28 November  2019. It has the following objectives:  (i) to enhance the integrity of, and prevent and 
combat corruption within, the financial sector; (ii) to create synergies between and coordinate 
anti-corruption activities; and (iii) to contribute to national efforts to prevent and combat corruption. 
Cooperation work includes mutually reinforcing capacities and skills; providing support and sharing WT/TPR/S/453 • Morocco  
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  experiences and expertise; and carrying out sector -specific studies and analyses to deepen insight 
into the issue of corruption.116 
4.5.3   Telecommunications and postal  services  
4.154.   The telecommunications sector has grown rapidly in recent years. It is regulated and 
supervised by the National Telecommunications Regulatory Agency (ANRT), which also ensures 
compliance with competition rules. The ANRT manages the licensing and approval procedures for 
telecommunications equipment, and authorizations to operate independent networks. In 
September  2017, the Government set up the Digital Development Agency, which is responsible for 
implementing the digital development strategy and fo r promoting digital tools and their use.  
4.155.   Ensuring that everyone has access to communication tools remains a political priority. 
Morocco has seen steady growth in the use of communication tools, particularly fixed and mobile 
telephony and the Internet, than ks to the development of telecommunications infrastructure and to 
the reduction in prices prompted by the sector's liberalization. In September  2023, 81.3 % of homes 
had a residential telephone contract, while the penetration rate for mobile telephones was estimated 
at 155 %. There are no disparities in the use of mobile cellular telephones in rural and urban areas 
– the rate is around 100 % in both. At the end of September  2023, the Internet penetration rate was 
estimated at 107 %. As of the end of 2023, three  global operators (Maroc Télécom  
(Itissalat  Al-Maghrib ), Médi Télécom and Wana Corporate) shared the fixed and mobile telephony 
and Internet market.  
4.156.   With regard to competition, the ANRT fined Maroc Télécom MAD  3.3 billion for 
anti-competitive practices. Th e penalty was equivalent to nearly 10 % of the group's turnover in 
2018.  
4.157.   The aim of Law No.  05.20 of 25  July 2020 on cybersecurity, which entered into force on 
30 July 2020, is to step up the means to ensure the protection and resilience of digital infrastr ucture, 
and thus build digital trust and support the digitalization of the economy. It sets out technical and 
organizational requirements in areas such as data protection (data classification), risk management 
and business continuity. The National Cybersec urity Authority was also set up under the Law.  
4.158.   Most postal services are still subject to state monopoly. Only Poste Maroc (Barid Al Maghrib) 
is authorized to send shipments weighing 1 kg or less, including letters. However, international 
express courier se rvices may also be provided by authorized operators. In 2023, there were eight 
private operators in this segment.  
4.5.4   Transport  
4.159.   The transport and storage sector accounted for 2.8 % of GDP in 2022 ( Table 1.1) and was 
ranked second in service exports, behind tourism, with revenue of MAD  35.8 billion that year.117 In 
particular, this sector was led by maritime freight transport service, followed by air passenger 
transport. The sector was gradually recovering after two bleak years following the pandemic. During 
the review period, Morocco continued to pursue a policy of considerable investment in transport 
infrastructure.118 
4.160.   All transport services are o pen to private investors, domestic or foreign (with or without 
limitations), except for rail transport, which is still wholly provided by the National Railways Office 
(ONCF), a public body. Nevertheless, the role of state -owned enterprises remains signific ant in other 
sectors, particularly with regard to the management and operation of infrastructure. Morocco has 
made certain commitments on air and road transports under the GATS, and its trade agreement 
 
116 National Authority for Probity, Prevention and the Fight against Corr uption (INPPLC), Guide 
anti-corruption  (2022). Viewed at: https://inpplc.ma/index.php/fr/node/506 . 
117 Foreign Exchange Office, Balance des paiements et position extéri eure globale, Exportations de 
services par nature d'opération . Viewed at: https://www.oc.gov.ma/fr/etudes -et-statistiques/series -
statistiques ; and Rapport annuel 2022, Balance des paiements et position extérieure globale du Maroc . 
118 The country's infrastructure investment strategy is being pursued under various sectoral plans 
adopted before 2015. For example, the National Strategy for the De velopment of Logistics Competitiveness by 
2030 (adopted in 2010), the 2030 National Port Strategy (2012), the National Civil Aviation Strategy (AJWAE) 
(2012), the 2035 Road Plan (2013) and the 2040 Rail Strategy  (2014).  WT/TPR/S/453 • Morocco  
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  with the United States is the only on that contains co mmitments, with limitations, on the four means 
of transport.  
4.5.4.1   Air transport  
4.161.   Air transport is dominated by passenger traffic, especially to or from Europe. During the 
period under review, passenger traffic grew steadily thanks, in particular, to the development of the 
tourism sector and airport infrastructure, but this trend was interrupted in 2020 with the closure of 
borders and the suspension of flights as a result of the COVID -19 pandemic.119 That year, passenger 
numbers fell to 7.1  million, compare d to 25.1  million in 2019 (and 17.6  million in 2015). Passenger 
traffic had still not returned to pre -pandemic levels by 2022, with 20.6  million travellers. Air freight 
transport accounts for a small fraction of the country's trade flows.120 
4.162.   The air transpo rt sector is governed by Law No.  40-13, which was adopted in 2016 and sets 
out a new Civil Aviation Code.121 This Law consolidates existing provisions on air transport and 
navigation into a single instrument, but also introduces provisions designed to stren gthen the 
protection of passengers' rights. In addition to this Law, there are many regulatory texts, most 
notably Decree No.  2-22-191 of 2023 on air navigation services.122 
4.163.   The main government agencies in this sector are: (i) the Directorate General of Civ il Aviation 
(DGAC) of the Ministry of Transport and Logistics (MTL); and (ii) the National Airports Authority 
(ONDA). ONDA is responsible for airport and air traffic management. At the time of writing, a project 
was under way to turn ONDA into a public lim ited company ( société anonyme ). 
4.164.   International air transport service providers must obtain an operating authorization which, 
as a general rule, may be granted only to: (i) natural persons resident in Morocco; or (ii)  companies 
incorporated under Moroccan la w, majority -owned by Moroccans. These providers must also use 
aircraft registered in Morocco. Cabotage services are reserved to Moroccan air carriers. However, 
Morocco may authorize foreign operators to provide such services and allow them to use their air craft 
under air agreements, or under special authorizations granted by DGAC, or under the principle of 
reciprocity.  
4.165.   According to the most recently published data, Morocco was a signatory to nearly 100 air 
transport agreements in 2019.123 Under these agreeme nts, the Parties grant rights up to the fifth 
freedom, most notably the agreements with the European Union (2006) and the United States 
(2001). More recently, Morocco signed the Memorandum of Implementation of the Single African Air 
Transport Market in 202 2, which is an African Union initiative, the objective of which is to liberalize 
air transport services and create a common aviation area.124 
4.166.   Morocco has 25 airports, of which 19 are international airports. The main ones are those at 
Casablanca, Marrakesh a nd Agadir. They are owned by the State and ONDA is responsible for their 
management. However, the law allows the State to delegate the construction and management of 
airports to private companies, after they have obtained an authorization or concession, re spectively. 
Authorizations are issued by the MTL upon request, while concessions are awarded following a call 
for tender. Ground handling services may be delegated to private companies through a tendering 
process.  
4.167.   The structure of the Moroccan market has n ot changed substantially since 2015. Royal Air 
Maroc, which is owned by the State, remains the main airline. It accounted for nearly one third of 
the international transport market in 2018. It is followed by Ryanair (18 %) and Air Arabia Maroc 
 
119 Morocco suspended flights between March and June 2020.  
120 National Airports Authority, Communication and Public Relations Department, Press Release 
No. 01/2023 – Aéroports du Maroc:  Trafic aérien de l'année 2022 ; and Annuaires statistiques du Maroc,  2018. 
121 Dahir  No. 1-16-61 of 24 May 2016 enacting Law  No. 40-13 establishing the Civil Aviation Code, 
issued on 7  September  2017.  
122 Decree  No. 2-22-191 of 26  January  2023 on air navigation services, issued on 16  February  2023. 
This decree repeals certain provisions of Decree No. 2 -61-161 of 1962.  
123 Ministry of Tourism, Air Transport, Handicrafts and the Social Economy, Air Transport Observatory, 
April 2019.  
124 African Union, Projets phares de l'agenda  2063. Viewed at: https://au. int/fr/agenda2063/projets -phares . WT/TPR/S/453 • Morocco  
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  (8%). Overall , 10 airlines hold 80 % of the market. Europe remains the main market, accounting for 
87% of all passenger traffic in 2022.125 
4.168.   In the area of support, the ONDA system of tariff incentives remains in place, under which 
reductions are granted on airport fees t o increase the frequency of services and to create new routes. 
The current incentives programme covers the period from April  2023 to March  2025, while the 
previous one ran from 2015 to 2018.  
4.169.   During the period under review, Morocco continued to develop its airport infrastructure as 
part of the national aviation strategy, launched in 2012.126 Several airports were extended and new 
terminals were built. The Government also signed a new programme contract with Royal Air Maroc 
in 2023 to support implementation of  the airline's development plan, which seeks, inter alia , to 
expand its fleet from 50 to 200 aircraft by 2037.127 Under that programme contract, the State's 
stake in the company will also be increased.  
4.170.   Under the GATS, Morocco has made commitments on aircraf t repair and maintenance, selling 
and marketing, and computer reservation services.  
4.5.4.2   Maritime transport  
4.171.   Maritime transport plays a central role in the economic development of Morocco and in its 
participation in international trade. Practically all trade in goods is transported by sea (96 % of the 
total volume exported and imported in 2021).128 Morocco has 14 ports open to trade (13 in 2015) 
and a merchant fleet of 9 cargo ships. It also has 6 passenger ships, 7 pleasure ports and 22 fishing 
ports.  
4.172.   Morocco is o ne of the main maritime hubs in the Mediterranean. During the period 2015 -22, 
the volume of cargo handled by Moroccan ports grew by 74 %, to reach 195  million tonnes by 2022. 
This was mainly due to the increase in transhipment activities at the Tanger Med p ort. In 2022, 
transhipment was the main port activity in Morocco, accounting for 43.5 % of total traffic volume, 
followed by import operations (33.8 %) and export operations (17.8 %). The Tanger Med port is the 
country's main port, handling 55 % of maritime ca rgo traffic in 2022, ahead of the ports of Jorf  Lasfar 
(17%) and Casablanca (13 %).129 
4.173.   The maritime transport legal framework has not undergone major changes since 2015. 
Morocco has two port authorities: the National Ports Agency (ANP) and the Tanger Med Por t Authority 
(TMPA). The TMPA is responsible for the Tanger Med port, while the ANP manages the country's 
13 other trading ports. A new port, Safi Atlantique, began operating in 2020 and two other ports are 
under development as part of the 2030 National Por t Strategy, launched in 2012.  
4.174.   Morocco pursues a liberal policy with regard to access to the maritime transport services 
market, except for cabotage and international passenger transport services, which are generally 
reserved to Moroccan -flagged vessels. Ca rgo can be transported by Moroccan or foreign vessels, 
without limitations. Foreign vessels dominate the market. In 2021, they transported 87.5 % of the 
total traffic volume handled by Moroccan ports, with the rest being carried by the Moroccan fleet.130 
4.175.   With regard to port operations, the ANP and TMPA may entrust these to private companies 
under a concession or an operating permit.131 As a rule, a concession is granted for a maximum 
period of 30 years, and is renewable, but the total period may not exceed 50 years. An operating 
permit is valid for a maximum of 20 years, but can be renewed indefinitely. Concession or permit 
 
125 ONDA, Statistics. Viewed at: https://www.onda.ma/Je -suis-Professionnel/Statistiques/Statistiques . 
126 The investment programme for the National Strategy (AJWAE) amounted to MAD 94 billion, and 
sought to develop airport infrastructure and expand the aircraft fleet by 2035.  
127 The previous programme contract had been designed for the period 2011 -16. 
128 High Commission for Planning (2023), Annuaires statistiques du Maroc,  2022. 
129 Ministry of Infrastructure and Water, Activités des ports du Maroc  2021; and L'activité des ports du 
Maroc au titre de l'année  2022. Viewed at: 
https://www.equipement.gov.ma/Actualites/Pages/Actualites.aspx?IdNews=3831 . 
130 High Commission for Planning (2023), Annuaires statistiques du Maroc,  2022. 
131 Law No.  15-02, (Articles  10, 12 and 17) and Decree -Law No.  2-02-644 of 10 September 2002 
establishing the "Tanger -Méditerranée" special development zone, issued on 19  September  2002. WT/TPR/S/453 • Morocco  
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  holders are free to set the fees for port services, within the limit of the maximum rates fixed by the 
ANP. Ports may also be used or op erated under a temporary authorization to use the public domain 
(OTDP). This authorization may be granted for a maximum of 20 years.  
4.176.   By December  2022, the ANP had concluded 35 port concession agreements and issued 301 
permits for port operations covering n early all ports, with a few exceptions where the ANP provided 
the services (for example, Tangier City port).132 Nearly 3,500 OTDP authorizations had also been 
issued. Most concessions are held by the TMPA and Marsa Maroc, a state -owned enterprise. Marsa 
Maroc operated 10 ports and the TMPA handled 146  million tonnes in 2022 (Marsa Maroc operations 
included) in Moroccan ports, or 75 % of the total traffic volume.133 Morocco has a national single 
window (PortNet) to facilitate all port procedures related to trad e in goods.  
4.5.4.3   Rail transport  
4.177.   Rail transport plays an important role in both passenger and goods traffic. Rail freight traffic 
totalled 20.8  million tonnes in 2022 (down from 31.7  million tonnes in 2015) and generated 44 % of 
the network's revenue, while the r est came from passenger transport, with 45.8  million passengers 
in 2022 (up from 40.5  million in 2015).134 Freight traffic continues to be dominated (in terms of 
revenue) by phosphates, followed by construction materials (limestone and cement), energy 
produ cts (coal, fuel and diesel), chemicals (sulphur, fertilizers and phosphoric acid), and 
automobiles.135 
4.178.   During the review period, Morocco continued to implement an extensive investment 
programme, and to promote the integration of trains into the logistics ch ains of exportable goods.136 
Moreover, the first high -speed rail service, linking Casablanca and Tangier, was launched in 2008.  
4.179.   There have been no major changes to the rail transport legal framework since 2015. Rail 
transport is governed primarily by Law No . 52-03 on the organization, management and operation 
of the national rail network. The ONCF continues to manage the infrastructure and is still the only 
national railway operator. It may grant concessions or licenses to carry out related activities throug h 
calls for tender.  
4.180.   Under the law, the ONCF should become a public limited company and, having done so, be 
granted a 50 -year concession for the management and operation of rail infrastructure. At the time 
of writing, the status of the ONCF was in the proce ss of being changed.  
4.5.4.4   Road transport  
4.181.   During the period under review, Morocco stepped up its investment efforts to expand and 
upgrade its road network. In 2022, the motorway network linked the country's 5 main trading ports 
and 8 of the 19 international airp orts.137 
4.182.   The regulatory framework for the road sector comprises numerous documents and has not 
undergone major changes since 2015. Domestic passenger and goods transport services are 
reserved to Moroccan nationals and companies legally established in Morocc o.138 In the case of 
international road transport of goods and passengers, foreign companies are permitted to provide 
these services, on the condition that they are based in a State with which Morocco has concluded 
 
132 ANP, Rapport annuel  2022. 
133 Tanger  Med, Rapport Annuel 2022 ; and Marsa Maroc, Rapport Annuel  2022. 
134 High Commission for Planning, Chiffres clés 2016 , and Bulletin statistique (2023  T1). 
135 ONCF, Rapport annuel  2021. 
136 Morocco 's 2040 Rail Strategy, l aunched in 2014, sets out a road map for the development of the 
sector by 2040, which seeks to link 12 ports (compared to 6 in 2020) and 43 cities (up from 23 in 2020).  
137 Ministry of Infrastructure, Transport and Logistics, Grands chantiers et réformes,  2012-2016; and 
information provided by the authorities.  
138 Dahir  No. 1-63-260, of 12  November  1963, on transport by motor vehicles on roads, and 
amendments thereto.  WT/TPR/S/453 • Morocco  
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  an agreement in this area. Morocco has 16 international road transport agreements, notably with 
several European countries.139 
4.183.   In the freight transport market, the Société nationale des transports et de la logistique 
(SNTL), a state -owned enterprise, remains one of the main operators. In the area o f support, 
Morocco granted subsidies to road haulage operators in 2022 and 2023.  
4.184.   Under the GATS, Morocco has made specific commitments on international road transport of 
passengers, freight transport and tourism transport. Its schedule of commitments inclu des 
establishment requirements for service suppliers.  
4.5.5   Tourism  
4.185.   Tourism is an important sector for the Moroccan economy. It is ranked first in services 
exports.140 It was severely hit by the COVID -19 pandemic, but recovered in 2022.  
4.186.   In 2019, the year before t he pandemic, tourism accounted for 6.4 % of Moroccan GDP 
(compared to 5.7 % in 2015) and generated MAD  78.7 billion in revenue (up from MAD  61.1 billion 
in 2015) ( Table 4.13). Nearly 13  million international tourists visited Morocco in that year (compared 
to 10.2  million in 2015), the majority of whom arrived by air (70.2 %). After two years of sluggish 
performance due to the pandemic, the sector recovered as health restri ctions were eased and air 
travel resumed. In 2022, there were 10.9  million international tourists and the sector's revenues 
amounted to MAD  93.6 billion, surpassing even the levels recorded in 2019.  
Table 4.13 Tourism indicators in Morocco, 2015 -22 
 
2015  2016  2017  2018  2019  2020  2021  2022  
Arrivals of non -resident tourists at border 
posts (million)  10.2 10.3 11.3 12.3 12.9 2.8 3.7 10.9 
- Moroccans resident abroad  5.0 5.2 5.5 5.6 5.9 1.4 2.4 5.8 
- Foreign tourists  5.2 5.1 5.9 6.7 7.0 1.4 1.3 5.1 
Share of non -resident tourists who arrived 
by air (%)  66.5 65.9 67.1 68.4 70.2 81.5 93.0 69.4 
Sector revenue (MAD  billion)  61.1 64.2 72.1 73.0 78.7 36.4 34.6 93.6 
Share of tourism receipts in total services 
exports (%)  42.7 42.7 43.1 41.7 42.3 27.8 24.9 41.6 
Share of tourism in GDP (%)  5.7 5.9 6.3 6.1 6.4 3.2 2.7 7.0 
Source:  WTO Secretariat, based on information provided by the authorities, and published by Foreign 
Exchange Office ( Séries statistiques -Balance des paiements et position extérieure globale ), the High 
Commission for Planning ( Compte satellite du tourisme 2016 -2019) and the Tourism Observatory 
(Statistiques sur le tourisme au Maroc , December  2022).  
4.187.   During the period 2015 -22, the  Ministry of Tourism was restructured and renamed the 
Ministry of Tourism, Handicrafts, and the Social and Solidarity Economy (MTAESS) in 2021.141 The 
MTAESS is supported in its functions by the Moroccan National Tourist Office (ONMT) and by the 
Moroccan To urism Engineering Company (SMIT), both of which fall under the authority of the 
Ministry. The ONMT is responsible for the country's tourism promotion activities, while the SMIT is 
charged with promoting investment in the sector and implementing the tourism  products strategy. 
In addition to these two entities, there is the Tourism Observatory, a non -profit association between 
the public and private sectors, which publishes tourism statistical data.  
4.188.   The sector's regulatory framework consists of numerous laws,  decrees and orders on, inter 
alia, the activities of tourism establishments (accommodation and food services), travel agencies 
and tourist guides. During the review period, Morocco launched a reform covering all these activities 
in order to improve the qu ality of services and the competitiveness of the sector.  
 
139 Customs and Excise Administration, Accords bilatéraux en matière de transport . Viewed at: 
https://www.douane.gov.ma/web/guest/accords -et-conventions#https://www.douane.gov.ma/accords/ . 
140 In 2022, tourism was the fourth largest source of foreign exchange, behind the phosphate and 
phosphate derivatives sector, the automotive sector, and remittances. In 2015, it was the leading source.  
141 The Ministry of Tourism became the Ministry of Tourism, Air Tran sport and Handicrafts in 2016, and 
it changed again in 2021 to the Ministry of Tourism, Handicrafts, and the Social and Solidarity Economy.  WT/TPR/S/453 • Morocco  
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  4.189.   The job of tourist guide is regulated by Law No.  05-12 of 2012. It is still reserved to Moroccan 
nationals142 and is subject to authorization by the MTAESS. During the period under review, Law 
No. 05-12 was amended four times in order to professionalize the sector through training 
programmes, to strengthen the integration of tourist guides who work informally into the formal 
sector, and to set up a process to regularize them by recognizing their expert ise.143 In 2015, Morocco 
also issued Implementing Decree No.  2-14-553 and Law No.  05-12, which define the modalities and 
training requirements to work as a guide.144 
4.190.   With regard to the activities of travel agents, Morocco issued Law No.  11-16 in 2019 and its  
implementing decree in 2022, which amended the regulations on engaging in such activities.145 The 
new law distinguishes between two types of licences in this area (previously there was only one type 
of licence): a tour operator -distributor licence, authorizing the organization and sale of trips or stays; 
and a distributor licence, which allows the  sale of tourism products only. The tour 
operator -distributor licence is issued to legal persons only, while the distributor licence may be 
awarded to natural or legal persons. Legal persons must be legally established in Morocco as trading 
companies, and they must be managed or administered by a Moroccan national or someone who is 
resident in Morocco. For natural persons, the law now requires that they be Moroccan nationals or 
resident in Morocco. The new law also includes specific provisions on the online  sale of tourism 
services.  
4.191.   Morocco also launched a reform of the regulatory framework for tourism accommodation 
and food services in 2015, with the adoption of Law No.  80-14.146 This new law seeks, inter alia , to 
improve the quality of services provided by tourist establishments and to bring the country's tourism 
products into line with international standards. The law updates the hotel rating system and 
streamlines the administrative procedures to be given a rating. There are no restrictions on the 
particip ation of foreign capital.  
4.192.   Morocco continues to offer fiscal incentives and different types of programmes to support 
the sector and promote investment, in addition to horizontal support programmes (Section  2). These 
programmes include bank guarantees and subsidies for specific projects, such as those that seek to 
capitalize on the tourism potential of kasbahs, renovate accommodation and acquire land, and 
improve the c ompetitiveness of micro -, small and medium -sized enterprises. These subsidies may 
be equivalent to a maximum of 50 % of the amount invested, depending on the type of project.147 
4.193.   Hotel businesses (as well as certain types of companies) are eligible for a corp orate tax 
exemption for five years. After that period, they are subject to a unified tax rate of 20 %, or 35 % 
when their profits are MAD  100 million or more, which is being implemented progressively as a result 
of the tax reform launched in 2023.148 Prior to  the reform, hotel businesses benefited from a reduced 
rate capped at 17.5 % (instead of 31 %), which was raised to 20 % in 2020. Hotel businesses also 
enjoy a lower VAT rate of 10 %. Tourism investors are exempt from customs duties and VAT for 
three years for  the goods needed to carry out their projects.149 
4.194.   In August  2020, Morocco adopted a plan to support and revive the tourism sector to counter 
the economic effects of the COVID -19 pandemic. These measures included financial assistance for 
employees in the sec tor, tax exemptions and the deferral of social security contributions. They were 
extended in certain cases from December  2020 to December  2021. In January  2022, Morocco 
 
142 This requirement is reflected in Morocco's schedule of commitments under the GATS.  
143 Amendments to Law No.  05-12 were made by means of: (i) Law No.  133-13 of 31 July 2014; (ii) Law 
No. 93-18 of 27 February 2019; (iii) Law No.  67-21 of 26 July  2021; and (iv) Law No.  19-22 of 
13 December  2022.  
144 Decree No.  2-14-553 adopted to implement Law No.  05-12 regulating the profe ssion of tourist guide, 
issued on 16  July 2015. This Decree was amended in 2022 to modify the procedure for regularizing tourist 
guides.  
145 Law No.  11-16 regulating the profession of travel agent, issued on 2  February  2019, and 
Implementing Decree No.  2-21-80, issued on 1  September  2022.  
146 Law No.  80-14 on tourism establishments and other forms of tourist accommodation, issued on 
15 October  2015. The Law shall enter into force only after the implementing decrees are issued. Since it was 
adopted, three implem enting decrees have been issued.  
147 AMDIE, Guide des affaires au Maroc , 2022 edition; and SMIT, Incitations financières . Viewed at: 
https://smit.gov.ma/incitations -financieres/ . 
148 Under this tax reform, the rate for hotel businesses with profits of MAD  100 million or more will 
increase progressively between 2023 and 2026, when it will be 35 %. 
149 SMIT, Incitations à l'investissement . Viewed at: https://smit.gov.ma/incitations -a-linvestissement/ . WT/TPR/S/453 • Morocco  
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  adopted a new support plan with a budget of MAD  2 billion.150 Support measures under thi s plan 
included continuing to pay allowances to tourism employees and carriers, and granting subsidies to 
tourist accommodation establishments to prepare them for the resumption of their activities. This 
subsidy was equivalent to 10 % of the claimant's turn over (in 2019) and was capped at 
MAD 10 million.  
4.195.   In March  2023, Morocco updated its tourism development strategy, Vision 2020, by adopting 
a tourism strategic road map for 2023 -26. In the framework of that road map, Morocco aims to 
attract 17.5  million for eign tourists by 2026 and 26  million by 2030, and to bring in revenue of 
MAD 120 billion by 2026.  
4.196.   Under the GATS, Morocco has made commitments on hotel and restaurant services, and 
other tourism services, and has scheduled nationality requirements for tour ist guides and 
partnership requirements for travel agency service providers established abroad.  
 
150 MTAESS, Contrat  programme  2020-2022 pour le soutien et la relance du secteur touristique . Viewed 
at: https://mtaess.gov.ma/fr/tourisme/strategie/ . WT/TPR/S/453 • Morocco  
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  5  APPENDIX TABLES  
Table A1. 1 Exports by HS section and main products, 2015 -22  
(USD m illion and %) 
 2015  2016  2017  2018  2019  2020  2021  2022  
Expor ts 22,337 22,858 25,624 29,360 29,582 27,703 36,585 42,183 
 (% of exports ) 
1 - Live animals; animal products  5.6 6.0 5.8 5.2 4.7 5.1 5.2 4.1 
03. Fish and crustaceans, molluscs 
and other aquatic invertebrates  4.8 5.4 5.1 4.6 4.1 4.5 4.8 3.8 
05. Products of animal origin, not 
elsewhere specified or included  0.2 0.2 0.3 0.2 0.3 0.4 0.2 0.2 
04. Dairy produce; birds' eggs; 
natural honey; edible products of 
animal origin  0.5 0.5 0.3 0.2 0.2 0.2 0.1 0.1 
2 – Vegetable products  8.5 8.2 9.1 9.6 10.5 11.5 10.2 9.4 
08. Edible fruit and nuts; peel of 
citrus fruit or melons  3.3 3.2 3.6 4.1 4.6 5.5 4.8 4.4 
07. Edible vegetables and certain 
roots and tubers  4.1 3.9 4.4 4.4 4.7 4.8 4.1 4.0 
12. Oil seeds and oleaginous fruits; 
miscellaneous grains, seeds and fruit  0.4 0.4 0.5 0.5 0.6 0.6 0.9 0.6 
3 - Animal or vegetable fats and oils; 
prepared edible fats  1.1 1.0 0.9 0.8 0.8 0.8 0.7 0.9 
4 - Prepared foodstuffs;  alcoholic 
beverages, spirits; tobacco  5.9 6.4 6.1 5.7 5.9 6.3 5.0 5.1 
16. Preparations of meat, of fish or of 
crustaceans  2.9 2.9 2.7 2.7 2.8 3.0 2.2 2.0 
17. Sugars and sugar confectionery  0.5 0.9 1.0 0.6 0.8 1.1 1.0 1.1 
23. Residues and waste from the food 
industries  0.7 0.8 0.6 0.5 0.6 0.7 0.5 0.6 
5 – Mineral products  8.8 6.1 6.6 6.1 5.8 4.8 5.1 5.7 
25. Salt; sulphur; earths and stone; 
plastering materials, lime and cement  5.9 4.1 4.2 3.8 3.4 3.4 3.4 3.8 
27. Mineral fuels, mineral oils and 
products of their distillation  1.9 0.9 0.9 1.2 1.5 0.5 0.7 1.0 
26. Ores, slag and ash  1.0 1.1 1.4 1.1 0.9 1.0 1.0 0.9 
6 - Products of the chemical or allied 
industries  16.9 15.5 15.6 17.0 15.8 17.6 22.7 24.6 
31. Fertilisers  8.4 9.3 10.0 10.8 9.9 12.2 15.6 18.2 
28. Inorganic chemicals; organic or 
inorganic compounds of precious 
metals  7.5 5.1 4.4 5.1 4.8 4.4 6.1 5.6 
30. Pharmaceutical products  0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 
7 - Plastics and articles thereof;  rubber 
and articles thereof  0.9 0.9 0.9 1.0 1.1 1.3 1.1 1.1 
39. Plastics and articles thereof  0.6 0.7 0.7 0.7 0.8 1.0 0.9 0.8 
8 - Raw hides and skins, leather, 
furskins ; travel goods,  handbags  0.5 0.5 0.5 0.4 0.4 0.3 0.3 0.3 
9 - Wood and articles of wood  0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 
10 - Pulp of wood or of other fibrous 
cellulosic material s; paper and 
paperboard  0.5 0.5 0.5 0.4 0.4 0.4 0.3 0.3 
11 - Textiles and textile articles  14.4 15.3 14.3 13.1 12.3 10.9 10.4 9.7 
62. Articles of apparel and clothing 
accessories, not knitted or crocheted  9.3 9.8 9.4 8.6 8.2 6.9 6.9 6.4 
61. Articles of apparel and clothing 
accessories, knitted or crocheted  3.2 3.3 3.0 2.8 2.6 2.2 2.3 2.0 
63. Other made up textile articles; 
sets; worn clothing and worn textile 
articles; rags  1.3 1.5 1.3 1.0 0.9 1.1 0.7 0.7 
12 - Footwear, umbrellas ; artificial 
flowers  1.4 1.4 1.2 1.2 1.0 1.0 0.9 0.9 
64. Footwear, gaiters and the like; 
parts of such articles  1.4 1.3 1.2 1.1 1.0 0.9 0.8 0.8 
13 - Articles of stone, plaster, cement; 
ceramic products;  glass and glassware  0.5 0.5 0.5 0.6 0.6 0.8 0.8 0.5 WT/TPR/S/453 • Morocco  
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   2015  2016  2017  2018  2019  2020  2021  2022  
14 - Natural or cultured pearls ; precious 
or semi -precious  stones ; precious 
metals  0.9 1.1 0.7 0.4 0.6 0.6 0.4 0.3 
15 - Base metals and articles of base 
metal  2.3 2.3 2.6 2.5 2.2 2.3 2.9 2.3 
76. Aluminium and articles thereof  0.5 0.6 0.6 0.5 0.4 0.4 0.6 0.6 
73. Articles of iron or steel 0.6 0.5 0.5 0.5 0.6 0.7 0.7 0.5 
74. Copper and articles thereof  0.6 0.5 0.6 0.5 0.5 0.4 0.6 0.5 
16 - Machinery and mechanical 
appliances;  electrical equipment; image 
and sound recorders  17.3 17.6 17.8 18.3 19.5 18.3 15.7 15.3 
85. Electrical machinery and 
equipment; image and sound 
recorders  16.1 16.4 16.5 16.8 17.9 16.7 14.4 14.2 
17 - Vehicles, aircraft, vessels and 
associated  transport equipment  13.6 15.7 15.6 16.0 16.6 16.5 16.9 18.2 
87. Vehicles other than railway or 
tramway rolling -stock, and parts and 
accessories thereof  11.8 13.7 13.3 13.2 12.9 13.0 13.8 15.0 
88. Aircraft, spacecraft, and parts 
thereof  1.8 1.9 2.3 2.7 3.6 3.5 3.1 3.2 
18 - Optical, photographic, precision  or 
medical instruments; clocks and 
watches; musical instruments  0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 
19 - Arms and ammunition  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
20 - Miscellaneous manufactured 
articles  0.6 0.6 0.9 1.3 1.4 1.1 0.9 0.8 
94. Furniture; bedding, mattresses, 
mattress supports, cushions and 
similar stuffed furnishings; lamps  and 
lighting fittings  0.5 0.5 0.8 1.2 1.4 1.0 0.8 0.8 
21 - Works of art, collectors' pieces and 
antiques  0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other  0.0 0.0 0.1 0.2 0.0 0.0 0.0 0.1 
Source:  WTO Secretariat calculations , based on the Comtrade  database . 
  WT/TPR/S/453 • Morocco  
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  Table A1. 2 Import s by HS section and main products , 2015 -22 
(USD million  and %)  2015  2016  2017  2018  2019  2020  2021  2022  
Imports  38,146 41,696 45,039 51,299 51,049 44,526 58,678 72,578  (% of imports ) 
1 - Live animals; animal products  1.3 1.3 1.4 1.4 1.3 1.4 1.3 1.2 
04. Dairy produce; birds' eggs; 
natural honey; edible products of 
animal origin  0.5 0.5 0.6 0.6 0.5 0.6 0.6 0.6 
03. Fish and crustaceans, 
molluscs and other aquatic 
invertebrates  0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 
2 - Vegetable products  5.7 6.5 5.3 5.3 5.4 8.0 6.5 7.3 
10. Cereals 3.6 4.5 3.1 3.0 3.2 5.1 4.1 5.1 
09. Coffee, tea, maté and spices  0.8 0.8 0.8 0.8 0.8 0.8 0.7 0.7 
08. Edible fruit and nuts; peel of 
citrus fruit or melons  0.4 0.4 0.5 0.6 0.7 0.9 0.9 0.7 
3 - Animal or vegetable fats and 
oils; prepared edible fats  1.2 1.3 1.4 1.2 1.1 1.3 1.5 1.5 
4 - Prepared foodstuffs;  alcoholic 
beverages, spirits; tobacco  3.3 3.8 3.7 3.4 3.7 4.5 4.2 3.8 
17. Sugars and sugar 
confectionery  0.9 1.2 1.2 0.8 0.9 1.1 1.2 1.1 
23. Residues and waste from the 
food industries  1.1 1.3 1.1 1.1 1.2 1.5 1.3 1.1 
5 – Mineral products  19.8 14.5 17.2 19.0 17.2 13.2 16.4 23.5 
27. Mineral fuels, mineral oils 
and products of their distillation  17.8 13.3 15.9 17.1 15.6 11.8 14.4 20.8 
25. Salt; sulphur; earths and 
stone; plastering materials, lime 
and cement  2.0 1.2 1.3 1.8 1.5 1.3 2.0 2.7 
6 - Products of the chemical or 
allied industries  7.9 7.2 7.7 7.1 7.1 8.2 9.0 8.9 
28. Inorganic chemicals; organic 
or inorganic compounds of 
precious metals  1.5 1.4 1.7 1.4 1.4 1.5 2.1 3.7 
30. Pharmaceutical products  1.4 1.3 1.3 1.2 1.3 1.7 2.4 1.1 
38. Miscellaneous chemical 
products  1.2 1.1 1.2 1.1 1.1 1.4 1.1 1.0 
29. Organic chemicals  1.1 0.9 1.0 1.0 0.9 0.9 0.8 0.8 
31. Fertilisers  0.7 0.5 0.6 0.6 0.5 0.6 0.5 0.6 
33. Essential oils and resinoids; 
perfumery  or cosmetic 
preparations  0.7 0.7 0.7 0.7 0.7 0.8 0.7 0.6 
7 - Plastics and articles thereof;  
rubber and articles thereof  5.7 5.2 5.4 5.3 5.5 5.8 5.6 5.1 
39. Plastics and articles thereof  4.5 4.0 4.2 4.1 4.3 4.6 4.4 4.1 
40. Rubber and articles thereof  1.2 1.2 1.2 1.2 1.1 1.2 1.2 1.0 
8 - Raw hides and skins, leather, 
furskins; travel goods, handbags  0.5 0.5 0.5 0.6 0.5 0.4 0.3 0.3 
9 - Wood and articles of wood  1.2 1.1 1.0 1.0 1.0 1.0 1.1 0.9 
44. Wood and articles of wood; 
wood charcoal  1.2 1.1 1.0 1.0 1.0 1.0 1.1 0.9 
10 - Pulp of wood or of other 
fibrous cellulosic materials; paper 
and paperboard  2.0 1.9 1.9 1.8 1.8 1.9 1.7 1.8 
48. Paper and paperboard; 
articles of paper pulp, of paper 
or of paperboard  1.6 1.6 1.5 1.5 1.5 1.6 1.4 1.5 
11 - Textiles and textile articles  7.5 7.5 7.4 7.2 7.3 7.0 7.3 6.0 
55. Man-made staple fibres  1.7 1.6 1.6 1.6 1.6 1.4 1.6 1.5 
60. Knitted or crocheted fabrics  1.0 1.0 1.0 1.1 1.2 1.2 1.3 1.0 
52. Cotton 1.3 1.3 1.2 1.0 0.9 0.9 1.0 0.9 
12 - Footwear, umbrellas; artificial 
flowers  0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 
13 - Articles of stone, plaster, 
cement; ceramic products; glass 
and glassware  1.5 1.7 1.6 1.4 1.5 1.5 1.5 1.3 
70. Glass and glassware  0.5 0.6 0.5 0.5 0.5 0.5 0.5 0.5 WT/TPR/S/453 • Morocco  
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   2015  2016  2017  2018  2019  2020  2021  2022  
69. Ceramic products  0.6 0.6 0.6 0.5 0.6 0.6 0.6 0.4 
68. Articles of stone, plaster, 
cement  or similar materials  0.5 0.5 0.5 0.4 0.4 0.4 0.4 0.4 
14 - Natural or cultured pearls; 
precious or semi -precious stones; 
precious metals  0.3 0.3 0.2 0.2 0.2 0.1 0.2 0.1 
15 - Base metals and articles of 
base metal  8.5 8.8 7.7 7.2 8.0 8.1 8.1 7.8 
72. Iron and steel  3.5 3.1 2.8 2.6 3.0 2.9 2.8 2.7 
73. Articles of iron or steel  2.1 2.8 1.9 1.6 1.8 2.0 1.7 1.7 
76. Aluminium and articles 
thereof  1.1 1.0 1.0 1.0 1.1 1.2 1.4 1.5 
74. Copper and articles thereof  1.1 1.0 1.1 1.2 1.2 1.2 1.3 1.2 
83. Miscellaneous articles of 
base metal  0.4 0.4 0.4 0.4 0.5 0.5 0.5 0.5 
16 - Machinery and mechanical 
appliances; electrical equipment; 
image and sound recorders  18.2 21.0 20.7 19.8 20.7 21.6 18.9 16.0 
85. Electrical machinery and 
equipment; image and sound 
recorders  9.4 10.0 10.2 9.6 9.6 10.4 9.5 8.3 
84. Nuclear reactors, boilers, 
machinery and mechanical 
appliances  8.8 11.0 10.6 10.2 11.1 11.2 9.4 7.8 
17 - Vehicles, aircraft, vessels and 
associated transport equipment  11.6 13.4 12.2 12.9 13.6 11.4 11.6 9.8 
87. Vehicles other than railway 
or tramway rolling -stock, and 
parts and accessories thereof  9.2 10.7 10.2 10.0 10.0 9.0 9.4 7.5 
88. Aircraft, spacecraft, and 
parts thereof  1.8 1.8 1.7 2.6 3.3 1.9 1.8 2.1 
18 - Optical, photographic, 
precision  or medical instruments; 
clocks and watches; musical 
instruments  1.2 1.3 1.3 1.2 1.4 1.6 1.4 1.2 
90. Optical, photographic, 
measuring, precision  or surgical  
instruments and apparatus  1.1 1.2 1.2 1.2 1.3 1.6 1.3 1.2 
19 - Arms and ammunition  0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 
20 - Miscellaneous manufactured 
articles  1.8 1.8 1.8 1.7 1.8 1.8 1.8 1.7 
94. Furniture; bedding, 
mattresses, mattress supports, 
cushions and similar stuffed 
furnishings; lamps  and lighting 
fittings  1.0 1.0 1.1 1.0 1.1 1.1 1.0 1.0 
21 - Works of art, collectors' pieces 
and antiques  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other  0.2 0.4 1.0 1.4 0.4 0.4 1.0 1.1 
Source:  Foreign Exchange Board , statistical series . 
  WT/TPR/S/453 • Morocco  
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  Table A1. 3 Exports by main trading partners , 2015 -22 
(USD million  and %) 
 2015  2016  2017  2018  2019  2020  2021  2022  
Main trading partner  22,337 22,858 25,624 29,360 29,582 27,703 36,585 42,183 
 (% of exports ) 
Americas  8.4 8.0 8.9 10.0 9.4 10.4 11.2 10.3 
United States  3.5 3.5 3.9 4.7 3.9 3.6 3.0 3.4 
Other - Americas  4.8 4.6 5.0 5.3 5.5 6.8 8.2 7.0 
Brazil 3.0 2.6 3.0 2.6 3.0 4.1 5.5 4.0 
Argentin a 0.0 0.5 0.4 0.4 0.6 0.8 0.8 1.0 
Mexico 0.4 0.3 0.5 0.7 0.5 0.6 0.8 0.8 
Canada  0.9 0.7 0.7 1.1 1.0 0.7 0.6 0.6 
Peru 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.2 
Uruguay  0.0 0.1 0.1 0.1 0.1 0.1 0.1 0.1 
Chile 0.1 0.1 0.1 0.0 0.0 0.0 0.0 0.1 
Europe  67.9 69.2 70.3 69.1 70.2 69.4 66.2 64.3 
EU-27 61.0 61.9 64.2 63.6 64.4 63.9 59.5 56.9 
Spain  22.5 23.3 23.7 23.6 24.1 23.9 21.5 19.6 
France  20.5 21.1 22.9 21.8 21.9 22.0 20.5 19.1 
Italy 4.4 4.6 4.6 4.3 4.6 4.4 4.3 4.5 
Germany  2.6 2.8 2.8 3.2 3.2 3.3 2.9 3.2 
Netherlands  3.1 2.2 2.2 2.3 2.7 3.2 2.5 2.1 
Belgium 1.7 1.5 1.5 1.6 1.6 1.4 1.5 1.9 
Portugal  1.3 1.4 1.4 1.5 1.5 1.3 1.4 1.4 
Poland 0.7 0.9 0.9 1.0 0.9 0.8 1.0 0.9 
Romania  0.6 0.7 0.6 0.5 0.5 0.5 0.7 0.9 
Czech  Republic  0.3 0.3 0.4 0.4 0.4 0.3 0.4 0.5 
Austria 0.8 0.7 0.7 0.7 0.7 0.6 0.5 0.5 
European Free Trade 
Association  (EFTA) 0.9 0.9 0.8 0.6 0.8 0.8 1.0 0.9 
Switzerland  0.5 0.6 0.6 0.5 0.5 0.6 0.7 0.5 
Norway 0.4 0.2 0.2 0.1 0.3 0.2 0.2 0.4 
Other  - Europe  6.0 6.4 5.3 5.0 5.0 4.7 5.8 6.6 
United Kingdom  2.8 2.9 2.4 2.8 2.5 2.0 3.3 3.8 
Türkiye  3.1 3.3 2.8 2.0 2.2 2.2 2.2 2.6 
CISa 0.9 0.8 0.8 1.1 1.0 0.8 0.7 0.2 
Russian Federation  0.8 0.8 0.8 1.0 1.0 0.7 0.5 0.2 
Africa 9.7 9.9 8.8 7.7 7.6 8.1 7.9 8.8 
Djibouti  0.0 0.3 0.1 0.4 0.8 0.9 0.7 1.3 
Côte d'Ivoire  0.9 0.6 0.6 0.7 0.6 0.9 1.0 0.7 
Mauritani a 0.7 0.8 0.7 0.6 0.7 0.7 0.7 0.7 
Senegal 0.7 0.9 0.7 0.7 0.7 0.8 0.9 0.7 
Nigeria 0.4 0.6 0.6 0.5 0.3 0.4 0.4 0.4 
Benin 0.2 0.2 0.2 0.3 0.4 0.1 0.3 0.4 
Kenya  0.0 0.2 0.1 0.0 0.0 0.1 0.1 0.4 
Tanzani a 0.0 0.0 0.1 0.1 0.1 0.1 0.0 0.4 
Middle East  1.8 1.7 1.9 1.5 1.8 1.6 1.1 1.1 
United Arab Emirates  0.2 0.4 0.4 0.2 0.3 0.3 0.4 0.3 
Saudi Arabia , Kingdom 
of 0.5 0.4 0.5 0.5 0.3 0.3 0.2 0.2 
Syrian Arab Republic  0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.2 
Asia 10.0 9.3 8.0 9.0 8.1 8.9 11.6 13.8 
China 1.1 1.0 1.2 0.9 1.0 0.9 1.0 0.8 
Japan 0.7 0.8 0.8 0.7 0.9 0.6 0.5 0.7 
Other  – Asia 8.2 7.5 6.0 7.3 6.3 7.3 10.1 12.3 
India 3.9 3.3 2.6 3.8 2.9 4.3 4.9 6.4 
Bangladesh  0.6 0.6 0.4 0.4 0.5 0.4 1.6 2.1 
Pakistan  1.2 1.0 0.9 1.2 1.2 1.1 1.5 1.9 
Other  1.2 1.0 1.2 1.5 2.0 0.8 1.3 1.3 
Memorandum:          
European Union  (28) 63.8 64.9 66.5 66.4 66.9 65.9 62.8 60.7 
a Commonwealth of Independent States, including certain associate and former member  States . 
Source:  WTO Secretariat calculations , based on the  Comtrade  database . 
  WT/TPR/S/453 • Morocco  
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  Table A1.4 Import s by main trading partners , 2015 -22 
(USD million  and %) 
 2015  2016  2017  2018  2019  2020  2021  2022  
Main trading partner  38,146 41,696 45,039 51,299 51,049 44,526 58,678 72,578 
 (% of imports ) 
Americas  11.1 11.0 12.0 11.7 11.9 11.6 11.4 13.9 
United States  6.4 6.4 6.9 7.9 7.4 6.3 6.4 7.4 
Other - Americas  4.7 4.6 5.2 3.7 4.5 5.3 5.0 6.5 
Brazil 1.6 1.6 1.6 1.2 1.1 1.7 1.4 1.8 
Argentin a 1.1 1.1 1.3 0.8 1.4 1.4 1.4 1.7 
Trinidad and Tobago  0.1 0.1 0.3 0.2 0.3 0.4 0.5 1.2 
Canada  1.0 1.0 0.9 1.0 0.8 1.2 1.0 1.0 
Colombi a 0.0 0.1 0.1 0.1 0.1 0.1 0.1 0.2 
Mexico 0.2 0.2 0.4 0.3 0.5 0.2 0.3 0.2 
Europe  59.9 61.9 63.1 60.7 60.0 59.6 57.8 52.5 
EU-27 51.3 53.7 54.6 52.0 51.4 50.9 49.0 45.4 
Spain  14.4 15.7 16.9 15.8 15.6 15.4 15.7 14.1 
France  12.4 13.2 11.9 11.9 12.2 12.0 10.5 10.6 
Italy 5.4 5.4 5.8 5.6 5.4 5.2 5.1 4.5 
Germany  5.8 5.9 6.0 4.9 4.9 5.3 4.4 4.1 
Portugal  2.9 2.9 3.1 2.6 2.8 2.6 2.8 1.8 
Belgium 1.6 1.5 1.3 1.6 1.5 1.6 1.8 1.4 
Romania  1.1 1.4 1.4 1.3 1.1 1.2 1.3 1.4 
Netherlands  1.8 1.9 1.7 1.8 1.6 1.5 1.5 1.1 
Poland 0.9 0.9 0.9 0.9 0.9 1.1 1.2 1.0 
Czech Republic  0.6 0.6 0.7 0.8 0.7 0.7 0.9 0.8 
European Free Trade 
Association (EFTA) 0.9 0.7 1.0 1.0 0.9 1.0 0.7 0.5 
Switzerland  0.7 0.6 0.6 0.7 0.6 0.6 0.5 0.5 
Norway 0.2 0.1 0.3 0.3 0.3 0.3 0.2 0.1 
Other – Europe  7.8 7.5 7.6 7.7 7.7 7.8 8.1 6.6 
Türkiye  4.2 4.4 4.4 4.5 5.2 5.5 5.8 5.2 
United Kingdom  2.1 1.9 2.3 2.2 1.7 1.3 1.2 1.1 
Ukraine  1.3 1.0 0.8 0.9 0.7 1.0 1.0 0.2 
CISa 4.3 2.5 2.4 3.9 2.9 3.9 4.1 4.5 
Russian Federation  4.3 2.4 2.1 3.5 2.7 3.6 3.4 3.1 
Kazakhstan  0.0 0.1 0.2 0.3 0.2 0.1 0.4 0.9 
Turkm enistan  0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.3 
Africa 4.9 3.8 3.5 3.9 3.7 3.3 3.8 3.5 
Egypt 1.0 1.0 1.0 1.1 1.3 1.3 1.4 1.4 
South Africa  1.0 0.4 0.2 0.2 0.2 0.1 0.2 0.8 
Tunisi a 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 
Algeria 2.1 1.5 1.2 1.4 1.0 0.9 1.1 0.2 
Middle East  5.7 4.0 3.6 4.5 4.7 3.8 5.6 9.7 
Saudi Arabia , Kingdom 
of 2.6 1.9 1.9 2.3 2.4 2.0 3.1 6.5 
United Arab Emirates  1.4 1.6 1.2 1.6 1.8 1.1 1.7 2.0 
Bahrain, Kingdom of  0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.4 
Qatar  0.1 0.1 0.1 0.1 0.1 0.2 0.3 0.3 
Asia 13.6 16.4 15.0 14.9 16.4 17.6 17.2 15.6 
China 8.2 9.1 9.0 9.8 10.1 12.2 11.7 10.0 
Japan 0.7 1.2 1.0 0.7 0.7 0.7 0.7 0.5 
Other  – Asia 4.6 6.0 5.0 4.4 5.6 4.7 4.8 5.0 
India 1.0 1.5 1.4 1.4 2.3 1.5 1.8 1.9 
Korea , Republic of  1.1 1.9 1.2 0.9 1.1 0.9 0.7 0.9 
Viet Nam 0.5 0.6 0.5 0.5 0.5 0.6 0.6 0.4 
Indon esia 0.4 0.4 0.3 0.2 0.2 0.2 0.2 0.4 
Singapo re 0.2 0.2 0.2 0.2 0.3 0.2 0.3 0.3 
Thailand  0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 
Other  0.4 0.3 0.4 0.4 0.4 0.1 0.2 0.3 
Memorandum:          
European Union  (28) 53.4 55.6 56.9 54.2 53.1 52.2 50.3 46.6 
a Commonwealth of Independent States, including certain associate and former member  States . 
Source:  WTO Secretariat calculations , based on the Comtrade database . 
  WT/TPR/S/453 • Morocco  
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  Table A2. 1 Other premiums  
Professions of the future by sector  
Digital technologies; pharmaceutical industry; renewable energy industry; shipbuilding; autonomous, electric, 
rail and maritime mobility; semiconductors (EMS) and related components, charging stations and related 
components, smart meters, power electronics, additive manufacturing (3D printing), technical and smart 
packaging manufacturing, rob otics.  
Upgrading by sector  
Automotive industry; aeronautics industry; agro -industry; textile and leather industry; miscellaneous 
industries (manufacture of moulds, development of composite materials); shipbuilding industry; 
pharmaceutical industry; mining sector (value -enhancement of phosphate by -products); energy transition 
(manufacture of seawater desalination equipment).  
Sustainable investment projects  
Projects are required to meet one mandatory criterion and at least two supplementary  criteria:  
Mandatory criteria  Use of unconventional water such as recycled water, treated waste water or 
desalinated water, and introduction of a water conservation system.  
Supplementary 
criteria  • Renewable energy consumption  
• Introduction of energy efficiency mechanisms  
• Introduction of a waste treatment system  
• Introduction of social responsibility programmes  
Local inclusion projects  
Minimum local 
inclusion ratea • 20% for investment projects in the agri -food sector, pharmaceutical industry 
or medical device industry; or  
• 40% for investment projects concerning other manufacturing activities.b 
Territorial premium  
Category A (10%) and Category B (15%)  
Sectoral premium  
Premium (5%)  To boost priority sectors: industry ; the cultural industry; renewable energy; logistics 
and transport; aquaculture; tourism and leisure; the digital sector; the processing and 
recovery of waste; and outsourcing.  
Specific support for strategic projects  
Eligibility criteria  • Any project in the defence industry sector, or  
• Any project with a budget of at least MAD 2 billion, which meets one of the 
following criteria:  
o Contributes effectively to ensuring water, energy, food or health 
security.  
o Has a significant impact on the number of jobs to be created directly 
or indirectly.  
o Has a considerable impact on the economic influence and strategic 
positioning of Morocco at the regional, continental or international 
level.  
o Has spillover effects on the development of sectoral ecos ystems or 
sectoral activities.  
o Contributes meaningfully to the development and appropriation of 
cutting -edge technologies.  
International expansion of Moroccan enterprises  
Objective  Scheme designed to boost Morocco's economic influence at the international level, 
including by directly supporting Moroccan investment on the African continent 
(implementing text to be published six months after the publication of Framework Law 
No. 03 -22 in the Official Journal).  
Specific support for micro, small a nd medium -sized enterprises  
Objective  These enterprises will benefit from special support measures beyond the financial 
premium, particularly in terms of support for financing, training and project structuring 
(implementing text to be published 12 months after the publication of Framework Law 
No. 3 -22 in the Official Journal).  
a Local inclusion rate: the level of participation of suppliers located in Morocco in the production 
activity of the investor. The rate of inclusion is calculated according to the following formula: (local 
purchases + value added + gross margin)/turnover.  
b Any activity that uses a manufacturing or processing method involving industrial equipment or 
apparatus.  
Source:  Framework Law No. 03 -22 enacting the Investment Charter, and Decree No. 2 -23-1. 
  WT/TPR/S/453 • Morocco  
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  Table A2. 2 Morocco's notifications to the WTO, 2016 -23 
Agreement/Decision  Document symbol and date of 
notification from the oldest to the most 
recent  Description of 
notification  Number of 
notifications  
Agreement on Agriculture    
Article 18.2  G/AG/N/MAR/48  (19/12/2019) - 
G/AG/N/MAR/64  (07/12/2022)  Tariff quotas  11 
Articles 10 and 18.2  G/AG/N/MAR/42  (20/06/2019) - 
G/AG/N/MAR/62  (13/10/2022)  Export subsidies  11 
Articles 5.7 and 18.2  G/AG/N/MAR/41  (23/06/2017) - 
G/AG/N/MAR/60  (13/10/2022)  Special safeguard  6 
Agreement on Import Licensing Procedures   
Article 5.1 to 5.4  G/LIC/N/2/MAR/2  (12/09/2019) - 
G/LIC/N/2/MAR/5/Corr.1  (06/03/2020)  Laws and 
regulations  7 
Market access: Decision on Notification Procedures for Quantitative Restrictions   
 G/L/59/Rev.1  (03/07/2012 ) Biennial period 
2022-24 1 
Regional trade agreements   
Article XXIV of the 
GATT 1994; Article 
XXIV:7(a) of the GATT 
1994 WT/COMDT/RTA1/N/1 , 11/07/2019  
(United Arab Emirates);  
WT/REG429/N/1 , 07/01/2021  
(United Kingdom)  Laws and 
regulations  2 
Anti-Dumping Agreement  
Article 16.4  G/ADP/N/389  (10/10/2023) - 
G/ADP/N/388/MAR  (11/09/2023)  Laws and 
regulations  40 
Agreement on the Application of Sanitary and Phytosanitary Measures   
Annex B, paragraph 7  G/SPS/N/MAR/43  (13/01/2016) - 
G/SPS/N/MAR/105  (19/12/2023)  Sanitary and 
phytosanitary 
measures  98 
Agreement on Technical Barriers to Trade   
Articles 2.10, 2.9 and 
5.6 G/TBT/N/MAR/27  (29/07/2019) - 
G/TBT/N/MAR/38/Add.1  (25/01/2022)  Technical barriers 
to trade  15 
Agreement on Safeguards   
Repeal  G/SG/N/9/MAR/4  (06/07/2023)  Laws and 
regulations  1 
Article 12.1(a)  G/SG/N/6/MA R/12/Suppl.1  (16/06/2023) - 
G/SG/N/6/MAR/8/Suppl.1 ; 
G/SG/N/14/MAR/2  (31/07/2018)  Laws and 
regulations  13 
Article 12.1(b)  G/SG/N/8/MAR/7/Suppl.1 ; 
G/SG/N/10/MAR/7/Suppl.1 ; 
G/SG/N/11/MAR/7/Suppl.2  (23/11/2020) - 
G/SG/N/8/MAR/5 ; G/SG/N/10/MAR/5 ; 
G/SG/N/11/MAR/5  (16/06/2016)  Laws and 
regulations  10 
Article 12.1(c)  G/SG/N/10/M AR/3/Suppl.6 ; 
G/SG/N/11/MAR/2/Suppl.6  (30/11/2023) - 
G/SG/N/10/MAR/3/Suppl.3/Corr.1 ; 
G/SG/N/11/MAR/2/Suppl.3/Corr.1 ; 
G/SG/N/14/MAR/1/Suppl.1/Corr.1  
(19/04/2016)  Laws and 
regulations  18 
Article 12.4  G/SG/N/7/MAR/ 6/Suppl.1 ; 
G/SG/N/11/MAR/9/Suppl.1  (11/04/2022) - 
G/SG/N/6/MAR/12 ; G/SG/N/7/MAR/5 ; 
G/SG/N/11/MAR/8  (04/10/2019)  Laws and 
regulations  4 
Article 12.5  G/L/1327 ; G/SG/N/13/MAR/1  (04/10/2019)  Laws and 
regulations  1 
Article 7.2  G/SG/N/6/MA R/10/Suppl.1 ; 
G/SG/N/14/MAR/3  (01/04/2022) - 
G/SG/N/10/MAR/3/Suppl.3/Corr.1 ; 
G/SG/N/11/MAR/2/Suppl.3/Corr.1 ; 
G/SG/N/14/MAR/1/ Suppl.1/Corr.1  
(19/04/2016)  Laws and 
regulations  7 
Article 9.2  G/SG/N/10/MAR/3/Suppl.6 ; 
G/SG/N/11/M AR/2/Suppl.6  (30/11/2023) - 
G/SG/N/10/MAR/3/Suppl.3/Corr.1 ; 
G/SG/N/11/MAR/2/Suppl.3/Corr.1 ; 
G/SG/N/14/MAR/1/Suppl.1/Corr.1  
(19/04/2016)  Laws and 
regulations  27 WT/TPR/S/453 • Morocco  
- 113 - 
  Agreement/Decision  Document symbol and date of 
notification from the oldest to the most 
recent  Description of 
notification  Number of 
notifications  
Agreement on Subsidies and Countervailing Measures   
Article 25.1  G/SCM/N/343/MAR  (14/02/2019)   1 
Article 25.11  G/SCM/N/298/Add.1  (22/04/2016) - 
G/SCM/N/407/Add.1  (19/10/2023)   13 
State trading enterprises    
Article XVII:4(a)  G/STR/N/16/MAR  (20/04/2016)   1 
General Agreement on Trade in Services    
Articles III:4 and IV:2 
of the GATS  S/ENQ/78/Rev.16  (22/04/2016);  
S/ENQ/78/Rev.20  (25/03/2020)  Laws and 
regulations  2 
Agreement on Trade Facilitation    
 G/TFA/N/MAR/1  (19/04/2018);  
G/TFA/N/MAR/1/Add.1  (28/11/2019)  Notification of 
categories B and C  2 
Articles 1.4, 10.4.3, 
10.6.2 and 12.2.2  G/TFA/N/MAR/2  (30/08/2019); 
G/TFA/N/MAR/2/Rev.1  (02/03/2021);   2 
Article 22.3  G/TFA/N/MAR/3  (02/03/2021)   1 
Source:  WTO Central Registry of Notifications.  
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