RESTRICTED  
  
WT/TPR/S/329  
7 December 2015  
(15-6416)  Page: 1/140  
Trade Policy Review Body   
 
 TRADE POLICY REVIEW 
REPORT BY THE SECRETARIAT 
KINGDOM OF MOROCCO  
This report, prepared for the fifth Trade Policy Review of Morocco, has been drawn up by the 
WTO Secretariat on its own responsibility. The Se cretariat has, as required by the Agreement 
establishing the Trade Policy Review Mech anism (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 report may be addressed to Jacques Degbelo 
(022 739 5583), Catherine Hennis-Pierre (022 739 5640) and Alya Belkhodja (022 739 5162). 
 Document WT/TPR/G/329 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 Re view Body on Morocco. This report was drafted 
in French. WT/TPR/S/329 • Kingdom of Morocco 
 
- 2 - 
 
  CONTENTS 
SUMMARY ....................................................................................................................... . 8 
1   ECONOMIC ENVIRONMENT ........................................................................................ 11  
1.1   Main features  of the economy .................................................................................... 11 
1.2   Recent ec onomic trends ............................................................................................ 13 
1.3   Trade performance ................................................................................................... 15 
1.4   Foreign investment ................................................................................................... 22 
2   TRADE AND INVE STMENT RE GIME ............................................................................ 25  
2.1   Overview ................................................................................................................. 25 
2.2   Trade poli cy objectives .............................................................................................. 28 
2.3   Trade agreements  and arrang ements .......................................................................... 29 
2.3.1   World Trade Organization (WTO) .............................................................................. 29 
2.3.2   Agreements with the Eu ropean countries  and Turkey .................................................. 31 
2.3.2.1   European Union .................................................................................................. 31 
2.3.2.2   Agreement with EFTA .......................................................................................... 32 
2.3.2.3   Agreement with Turkey ........................................................................................ 32 
2.3.3   Trade relations with Arab countries .......................................................................... 32 
2.3.3.1   Greater Arab Free Trade Area (GAFTA) ................................................................... 33 
2.3.3.2   Relations with the United Arab Em irates (UAE) ........................................................ 33 
2.3.3.3   Arab-Mediterranean Free Tr ade Agreement ("Agadir Agreement") .............................. 33 
2.3.4   Agreements with the sub-Saharan African countries .................................................... 33 
2.3.5   Agreements with co untries of th e Americas ............................................................... 34 
2.3.6   Non-reciprocal pr eferential a rrangements .................................................................. 34 
2.4   Investme nt regime ................................................................................................... 34 
2.4.1   Investment Charter ................................................................................................ 35 
2.4.2   Free zo nes regime ................................................................................................. 36 
2.4.3   Tax incentives for invest ment under the Ge neral Tax Code .......................................... 37 
2.4.4   Inve stment aid ...................................................................................................... 37 
2.4.5   International investment  agreements an d conventions ................................................ 37 
3   TRADE POLICIES AND PRACTICES BY MEASURE ........................................................ 39  
3.1   Measures direct ly affectin g imports ............................................................................. 39 
3.1.1   Customs procedures ............................................................................................... 39 
3.1.2   Custom s valuation ................................................................................................. 41 
3.1.3   Customs levies ...................................................................................................... 42 
3.1.3.1   Overview ........................................................................................................... 42 
3.1.3.2   Applied most-favou red-nation (M FN) tariff .............................................................. 42 
3.1.3.3   Other duties and charges levied solely on imports .................................................... 46 
3.1.3.4   Bindings ............................................................................................................  47 
3.1.3.5   Internal duties and taxes ..................................................................................... 48 
3.1.3.5.1   Value added tax (VAT) ...................................................................................... 48 WT/TPR/S/329 • Kingdom of Morocco 
 
- 3 - 
 
  3.1.3.5.2   Internal consumption tax (T IC) .......................................................................... 50 
3.1.3.5.3   Other internal taxes .......................................................................................... 50 
3.1.3.6   Duty and tax ex emptions and concessi ons .............................................................. 50 
3.1.3.7   Tariff preferences ................................................................................................ 50 
3.1.4   Rules of origin .......................................................................................................  51 
3.1.5   Import prohibitions, quantitative re strictions, licensing an d prior authorization ............... 53 
3.1.6   Continge ncy measures ........................................................................................... 54 
3.1.6.1   Safeguard measures ............................................................................................ 55 
3.1.6.2   Anti-dumping and countervailing measures ............................................................. 56 
3.1.7   Standards and othe r technical requirements .............................................................. 57 
3.1.7.1   Standards, testing and certification ........................................................................ 57 
3.1.7.2   Sanitary, phytosanitary and environmental measures ............................................... 59 
3.1.7.3   Marking, la belling and packaging ........................................................................... 63 
3.2   Measures direct ly affectin g exports ............................................................................. 64 
3.2.1   Procedures ........................................................................................................... 64 
3.2.2   Expo rt taxes ......................................................................................................... 65 
3.2.3   Export prohibitio ns, licensing and cont rol .................................................................. 65 
3.2.4   Exports subsidies,  promotion an d support ................................................................. 65 
3.2.4.1   Expo rt free zones ................................................................................................ 66 
3.2.4.2   Cust oms regi mes ................................................................................................ 67 
3.2.4.3   Export financing .................................................................................................. 68 
3.2.4.4   Insura nce .......................................................................................................... 69 
3.2.4.5   Promotion .......................................................................................................... 70 
3.3   Measures affectin g production and trade ...................................................................... 70 
3.3.1   State trading, State-owne d enterprises and privatization ............................................. 70 
3.3.2   In centives ............................................................................................................  74 
3.3.3   Competition policy and price controls ........................................................................ 75 
3.3.4   Governme nt procurement ....................................................................................... 77 
3.3.5   Intellectual property rights ...................................................................................... 80 
3.3.6   Industrial property rights ........................................................................................ 82 
3.3.6.1.1   New vari eties of plants ...................................................................................... 84 
3.3.6.1.2   Copyright and related rights ............................................................................... 84 
4   TRADE POLICIES BY SECTOR ..................................................................................... 86  
4.1   Agriculture and agro-i ndustry ..................................................................................... 86 
4.1.1   Overview ..............................................................................................................  86 
4.1.2   Agricultural policy .................................................................................................. 89 
4.1.3   Border  measures ................................................................................................... 90 
4.1.4   Support for production and export ............................................................................ 93 
4.1.5   Developments in some subsectors ............................................................................ 95 
4.1.5.1   Cereals and their products .................................................................................... 95 WT/TPR/S/329 • Kingdom of Morocco 
 
- 4 - 
 
  4.1.5.2   Oilseeds ............................................................................................................  95 
4.1.5.3   Sugar ............................................................................................................... . 96 
4.1.5.4   Carbonated beve rages, wine and cider ................................................................... 96 
4.1.5.5   Livestock an d livestock products............................................................................ 97 
4.2   Fishery and aq uaculture products................................................................................ 98 
4.2.1   Overview of the market and the regulations ............................................................... 98 
4.2.2   Fishing by fo reign enterprises ................................................................................ 102  
4.2.2.1   Morocco-EU fi sheries agr eement ......................................................................... 102  
4.2.2.2   Fisheries agreement wi th the Russian Federati on ................................................... 102  
4.2.2.3   Fisheries ag reement with  Japan .......................................................................... 102  
4.2.3   Preservation and sustainable management of fish ery resources .................................. 102  
4.3   Mining ..................................................................................................................  103 
4.3.1   Overview ............................................................................................................ 1 03 
4.3.2   Phosphates ......................................................................................................... 10 4 
4.3.3   Other mine ral products ......................................................................................... 104  
4.4   Energy ..................................................................................................................  105 
4.4.1   Upstream pe troleum se ctor ................................................................................... 107  
4.4.2   Downstream petroleum se ctor ............................................................................... 107  
4.4.3   Natu ral gas ......................................................................................................... 1 08 
4.4.4   El ectricity ...........................................................................................................  109 
4.5   Manufacturing an d crafts se ctor ................................................................................ 110  
4.5.1   Support for production, infrastructure an d training ................................................... 110  
4.5.2   Some activities .................................................................................................... 112  
4.5.2.1   Craft industry and informal sector  ....................................................................... 112  
4.5.2.2   Clothing ........................................................................................................... 112  
4.5.3   Automoti ve industry ............................................................................................. 113  
4.6   Transpor t services .................................................................................................. 114  
4.6.1   Road transpor t .................................................................................................... 115  
4.6.2   Rail transpor t ...................................................................................................... 1 17 
4.6.3   Maritime  transport ............................................................................................... 118  
4.6.3.1   Transport services ............................................................................................. 118  
4.6.3.2   Port  services .................................................................................................... 11 8 
4.6.4   Air transpor t ....................................................................................................... 1 21 
4.6.4.1   Transport services ............................................................................................. 121  
4.6.4.2   Airport services ................................................................................................. 122  
4.7   Tourism services .................................................................................................... 122  
4.8   Telecommunica tions serv ices ................................................................................... 125  
4.8.1   Overview ............................................................................................................ 1 25 
4.8.2   Policy ................................................................................................................ . 126 
4.8.3   Universal service ................................................................................................. 128  WT/TPR/S/329 • Kingdom of Morocco 
 
- 5 - 
 
  4.8.4   Morocco's commitments under the GATS ................................................................. 128  
4.8.5   Free Trade Agreement (FTA) with the United States .................................................. 128  
4.9   Postal services ....................................................................................................... 1 28 
4.10   Insuranc e services ................................................................................................ 129  
4.10.1   Overview .......................................................................................................... 12 9 
4.10.2   Policy ...............................................................................................................  129 
4.11   Banking services and other financial services ............................................................ 131  
4.11.1   Overview .......................................................................................................... 13 1 
4.11.2   Policy ...............................................................................................................  132 
4.11.3   International commitments .................................................................................. 134  
4.12   Professional services  and business services .............................................................. 134  
4.12.1   Overview .......................................................................................................... 13 4 
4.12.2   Accounting and auditing services .......................................................................... 135  
4.12.3   Legal services .................................................................................................... 136  
4.12.3.1   Lawyers ......................................................................................................... 13 6 
4.12.3.2   Notaries and adouls  ......................................................................................... 137  
4.12.4   Architec tural services.......................................................................................... 137  
4.12.5   Engineering services ........................................................................................... 138  
 
CHARTS 
 
Chart 1.1 Trend in mercha ndise exports,  2008-2 014 ............................................................. 16 
Chart 1.2 Structure of mercha ndise trade, 2008 and 2014 ..................................................... 17 
Chart 1.3 Direction of merchandise trade, 2008 and 2014 ...................................................... 20 
Chart 1.4 Trade in services, 2008-2014 ............................................................................... 22 
Chart 1.5 Stock of Moroccan direct  investment ab road, 2004- 2013 ......................................... 24 
Chart 2.1 Number of participants in WTO technical assistance and training activities, 
2009-2014 ...................................................................................................................... 30 
Chart 2.2 WTO assistance to Morocco, by field of activity, 2009-2014 ...................................... 31 
Chart 3.1 Import duty on  common wheat,  2008-20 15 ........................................................... 44 
Chart 3.2 Breakdown of app lied MFN tariff  rates,  2015 .......................................................... 46 
Chart 3.3 Escalation of applied MFN rates by manufacturing industry, 2015 .............................. 47 
Chart 4.1 Trade in agricult ural products , 2008-2 014 ............................................................. 93 
Chart 4.2 Fishery pr oduction, 2009-201 4 ............................................................................ 99 
Chart 4.3 Local sales and exports of mine ral and processed pr oducts, 2008- 2014 ................... 103  
Chart 4.4 Imports of ener gy products, 2005-201 4 .............................................................. 106  
Chart 4.5 Customs duties by manufacturing industry, 2009 and 2015 .................................... 112  
Chart 4.6 Logistics performance index, 2007 and 2012 ........................................................ 115  
Chart 4.7 Trends in port traffic, transhipment exclud ed, 2003-2014 ...................................... 119  
Chart 4.8 Tourism: number of a rrivals and reve nue, 2009-20 14 ........................................... 122  
 WT/TPR/S/329 • Kingdom of Morocco 
 
- 6 - 
 
  TABLES 
 Table 1.1 Basic economic indicators, 2008-2014 ................................................................... 11
 
Table 1.2 Corporatio n tax (IS) , 2015  .................................................................................. 14 
Table 1.3 Balance of payments, 2008-2014  ......................................................................... 16 
Table 1.4 Structure of  imports, 2008-2014  .......................................................................... 18 
Table 1.5 Structure of  exports, 2008-2014  .......................................................................... 19 
Table 1.6 Origin of imports, 2008-2014 ............................................................................... 21 
Table 1.7 Destination of exports, 2008-2014 ........................................................................ 21 
Table 1.8 Foreign direct investment inflows,  by activity sector and country, 2008-2014 ............. 23 
Table 2.1 Texts of trade related laws and regulations pub lished since 2008 .............................. 26 
Table 2.2 List of regional trade agr eements concluded by  Morocco,  2015 ................................. 28 
Table 2.3 Morocco's notificati ons to the WT O, 2009-2014 ...................................................... 29 
Table 2.4 Tariff preferences under the EU Morocco Agreement, 2015 ....................................... 32 
Table 3.1 Revenue from duties and ta xes levied on im ports, 2008 -2014 .................................. 42 
Table 3.2 Variable customs duty applicable to sugar, 2015 ..................................................... 43 
Table 3.3 Variable customs duty applicable to cereals, 2015 ................................................... 43 
Table 3.4 MFN tariff st ructure, 2009 and 20 15 ..................................................................... 44 
Table 3.5 Brief analysis of the MFN tariff,  2015 .................................................................... 45 
Table 3.6 Tariff lines for which the app lied rate exceeds th e bound ra te, 2015 .......................... 48 
Table 3.7 Some products for which there is a difference between the internal VAT and the 
import VA T, 2015  ............................................................................................................ 49 
Table 3.8 Applied MFN rates and preferential rates, 2015 ....................................................... 51 
Table 3.9 Preferential rules of origin ................................................................................... 52 
Table 3.10 Some products whose import is rest ricted, 2015 ................................................... 53 
Table 3.11 Free zones operating in 2015 ............................................................................. 66 
Table 3.12 Suspensive procedures, 2015 ............................................................................. 67 
Table 3.13 Some companies with a St ate holding operating in 2015 ........................................ 71 
Table 3.14 Principal methods for awarding go vernment procurement contracts, 2010-2014 ........ 79 
Table 4.1 Main agrifood products, 2008 and 2010-2013 ......................................................... 86 
Table 4.2 Main imports of agri cultural produc ts, 2008-2014 ................................................... 87 
Table 4.3 Exports of agricultural products, 2008-2014 ........................................................... 88 
Table 4.4 MFN agricultural tariffs of at least 30%, 2009 and 2015 ........................................... 90 
Table 4.5 Tariff quotas no tified to th e WTO, 2015 ................................................................. 92 
Table 4.6 Overview of agricultural activities eligible for state financial aid, 2015 ........................ 93 
Table 4.7 Customs duty on oil imports, by main supplier, 2009 and 2015 ................................. 96 
Table 4.8 Customs duty on beverage s, by main supp lier, 2009 an d 2015 ................................. 96 
Table 4.9 Internal taxes on domestically produced or imported alcoholic beverages, 2008 
and 2015 ........................................................................................................................ 97 
Table 4.10 Fishery production, 2009-2014 ........................................................................... 99 
Table 4.11 Tariffs on imported fi shery products, 20 09 and 2015 ........................................... 100  
Table 4.12 Imports of energy resources, 2005 and 2010-20 14 ............................................. 106  WT/TPR/S/329 • Kingdom of Morocco 
 
- 7 - 
 
  Table 4.13 Electricity generation , 2002, 2008, 2010 an d 2012-20 14 ..................................... 109  
Table 4.14 Clothing exports (HS 61 and 62)  to the United States market, 2005 and 
2010-2014 .................................................................................................................... 113  
Table 4.15 Bilateral TI R agreements , 2015 ........................................................................ 116  
Table 4.16 Indicators for the main port s, 2015  ................................................................... 120  
Table 4.17 Tourism: number of arrivals and revenue, 2008-2014 .......................................... 123  
Table 4.18 System of incentives for investment in tourism ................................................... 124  
Table 4.19 Available information concerning some regulated professions, 2014 ....................... 135  
 WT/TPR/S/329 • Kingdom of Morocco 
 
- 8 - 
 
  SUMMARY 
1. Since Morocco's last Trade Policy Review (TPR) in 2009, its economy has continued to grow 
at an average annual rate of 3.7% and to divers ify, helped by a stable macroeconomic framework 
with moderate inflation and interest rates. The trade reforms introduced since the last TPR also 
contributed to this performance by stimulating competition on the domestic markets, encouraging 
innovation and creating new jobs, one of the main challenges facing the Moroccan economy. According to the World Bank classification, Morocco is currently a lower-middle-income country. 
2. Following the shock created by the financial crisis of 2008, international trade and 
investment were particularly responsive to the reforms introduced. During the period 2009-2014, 
goods exports regained and then surpassed their 2008 level, with an annual growth rate of 10% in 
terms of the national currency, the dirham. Goods imports grew still faster, causing the trade 
deficit to widen. Services exports continued their dynamic growth, reaching US$14 billion, 
equivalent to close to 60% of goods exports. The current account deficit, which reached almost 10% of GDP in 2012, fell to below 6% of GDP in 2014. 
3. The automobile industry performed well, acco unting for 30% of Morocco's total exports – 
double its share for 2009 – thanks partly to European direct investment in the free zones. Tourism continued to expand rapidly, and is one of the country's main sources of foreign exchange. 
Agrifood exports also gained in importance, while retaining their traditional role as a source of 
family employment and income for the rural populati on. In the case of certain plant products such 
as beans, tomatoes, olives and certain leguminous plants, Morocco accounts for a substantial share of world exports. On the other hand, exports of crude phosphates, which are still under a 
State monopoly, declined sharply in spite of a na tional strategy to limit the global supply and 
influence the price of phosphates and their byproducts. 
4. Because Moroccan coastal waters are subject to intensive fishing, the new Halieutis plan is 
seeking to ensure the sustainability of fishery re sources, and to upgrade and modernize the sector 
and improve its competitiveness and performanc e. Within the WTO, Morocco has submitted a 
proposal in the framework of the rules negotiations on fisheries subsidies in which it argues that 
special and differential treatment should permit developing country Members to be exempt from 
any ban on subsidies. 
5. Morocco imports the bulk of the energy it consumes, partly from its Arab partners, and from 
Spain in the case of electricity. Over the past few years, consumer subsidies for petroleum 
products considerably widened the budget deficit, which reached 7% of GDP in 2012 before falling 
back to 4.6% in 2014. These subsidies are currently being phased out. Considerable amounts are also being spent under the Government's economic development policy which rests on three 
pillars: State supply of integrated production infrastructure to private investors; subsidies and 
other incentives granted to private investors, in cluding for exports; and programmes to train the 
labour force in new techniques. 
6. With more than ten agreements currently in force, Morocco is one of the countries that has 
concluded the largest number of trade agreements. Its main trading partner is the European Union 
(EU), both on the import side (approximately half of  the total) and the export side (two thirds of 
the total). The partnership was reinforced by a Free Trade Agreement (FTA) in 2000, 
supplemented by a protocol on trade in agricultur al products in 2012. However, this agricultural 
trade is still hampered by a whole array of measures such as threshold or minimum entry prices, seasonal restrictions according to domestic production, and other forms of quotas. In spite of the 
wide range of preferential trade agreements in force,  it is agricultural imports on an MFN basis that 
developed fastest during the period. 
7. Morocco has participated actively in the work of the WTO, including in the area of 
notifications. It has notified, under Category A, a considerable number of measures covered by the 
Agreement on Trade Facilitation, but as of Novemb er 2015 it had not yet ratified the Agreement. 
Fresh steps were taken to shorten the time du ring which goods remain in customs zones and 
ports. Known operators can now carry out more than 30 operations remotely, including the release 
and clearance of goods. The computerization of customs procedures has included, inter alia , digital 
signature of customs declarations, e-payment, and electronic validation of bank guarantees. 
Thanks to the new "PortNet" electronic platform, electronic data and information can be exchanged WT/TPR/S/329 • Kingdom of Morocco 
 
- 9 - 
 
  between port operators involved in foreign tr ade. A framework agreement between Customs and 
the Directorate-General of Taxation (DGI) also en ables approved economic operators to exchange 
tax data, thereby avoiding much of the red tape caused by the complexity of the Moroccan taxation system. 
8. However, outside the export free zones (ZFEs), in which tax, banking and exchange 
incentives are among the main attractions, "import commitments" are still required under the exchange regulations, in addition to the detailed declaration. Goods entering or leaving the ZFEs 
are exempt from all duties and taxes. A business tax of 8.75% is charged after the fifth year of 
operation, instead of the usual tax of 30%. Eligibility for ZFE status does not require companies to export a minimum share of their output: there is no  ceiling on the share of their sales in Moroccan 
national territory. The conditions governing these companies' exports and domestic sales are 
specified on a case-by-case basis. As a result, this regime will tend to generate competition to the 
detriment of the rest of the local economy. At the same time, there are several different laws governing the same tax incentives, and numerous exemptions are available.  
9. The customs duty on imports has undergone a major reform which has led to a decrease in 
both the number and the rates. Thus, the average MFN tariff rate fell from 20.2% in 2009 to 12.5% in 2015. The average rate for agricultural products (WTO definition) decreased from 44.5% 
in 2009 to 30% in 2015. In the case of non-agri cultural products, the simple average decreased 
from 16.3% in 2009 to 9.5% in 2015. The number of tariff peaks (duties higher than 15%) fell from 47% of the total tariff schedule in 2009 to 33 % in 2015, i.e. still close to one third of the 
total. The number of variable duties also decreased, with certain products such as rice and maize 
no longer subject to them. The duty rates curre ntly vary depending on the import price, the 
season and/or the domestic harvest, chiefly in th e case of wheat and sugar. At the same time, the 
WTO-bound tariff quotas are not always applied.  
10. The stated objective of the Plan Maroc Vert (Green Morocco Plan) for sustainable agricultural 
development is to protect traditional production sectors from foreign competition while fostering international competitiveness of exportable products, and to promote local processing of imported 
inputs, thereby replacing imports of finished goods in order to narrow the trade deficit. 
Accordingly, the reform seeks to apply the principle of tariff escalation, depending on the degree of processing (from inputs, through semi-finished produc ts to finished goods). Another objective is to 
narrow the difference in taxation between the FT As and the MFN regime in order to avoid the 
deviation of trade towards inefficient producers.  
11. Thanks to the reform, the number of tariff lines for which the applied rates continue to 
exceed Morocco's WTO bound rates has decreased from 1,373 in 2009 to 792 today. These cases 
have existed ever since 2000, when Morocco amalgamated the tariff and the fiscal import levy 
(PFI), which as a rule stood at 15%, by adding them together. Needless to say, the two had been bound separately at the WTO, the former as a tariff and the latter in the category of "other duties 
and taxes". However, in spite of this amalgamation, several other duties and taxes are still levied 
on imports alone, and should probably be rational ized. These include the "parafiscal" taxes (0.25% 
of customs value), the "stamp" duty, the "storage " tax (4-14% of the customs value if the goods 
stay more than three days in customs), the "administrative" fees, the "computer" tax, and the tax 
for the control and stamping of imported handmade carpets (5%). The import taxation system is 
further complicated by two different VAT regimes (the "internal" and "import" regimes) with or without "right of deduction" of VAT paid on inputs. 
12. Morocco has introduced a new legal framework governing trade defence measures, and has 
set up an Import Monitoring Commission responsible for such measures. Since 2008, several new anti-dumping and safeguard duties have entered in to force, some of them involving FTA partners, 
generally in the form of quotas above which additional duties apply. A new Competition Council 
has been tasked, under the Constitution as amen ded in 2011, with ensuring transparency and 
equity in economic relations, inter alia  by analysing and regulating competition on the different 
markets, and controlling unfair trade practices and economic merger operations. The Moroccan 
Accreditation System (SEMAC) was introduced in  2013 in the Ministry responsible for industry, 
which is in charge of accreditation and evaluating the technical competence of certification, testing and qualification bodies. The purpose of this reform  is to facilitate the process of bringing local 
manufactures into line with international quality standards while preserving the comparative 
advantage deriving from their uniqueness as local Moroccan products. WT/TPR/S/329 • Kingdom of Morocco 
 
- 10 - 
 
  13. In 2010, Morocco set up a new National Food  Safety Board (ONSSA), responsible for the 
safety of consumers, animals and plants, fishery products and animal feed, as well as for controlling and approving agricultur al inputs (seed, pesticides, fertilizer) and veterinary medicines, 
and applying the legislation and regulations on ve terinary and phytosanitary health control. The 
ONSSA takes a sample and issues a certificate of an alysis for each import of food products. The 
new law of 2010 on the protection of animals and animal health, the health safety of food of 
animal origin, animal feed and animal byproducts is the outcome of a joint Morocco-EU project on 
sanitary and phytosanitary measures. Its provisions cover all stages of production, handling, 
treatment, processing, packaging, presentation, tran sport, storage, distribution, sale and export of 
primary products, food products for human consumption and animal feed. 
14. In 2014, Morocco abolished the foreign exchange undertaking linked to the obligation to 
repatriate export proceeds, which remains in force. Export subsidies are granted for certain 
agricultural products in order to reduce freight costs to certain destinations. The Moroccan Export Insurance Company (SMAEX) provides insurance at subsidized rates against political risks, 
disasters and non-transfer, as well as special commercial risks for companies which export capital 
goods, carry out public works, or supply services la sting over one year. It also covers risks relating 
to market surveys and fairs. 
15. Since Morocco's last TPR, there have also been changes to its legislative framework for 
intellectual property. A new law has been introduced to raise the level of industrial property protection in Morocco and to bring the legislation into line with the country's international commitments, notably the TRIPS Agreement an d the Trademark Law Treaty. An Agreement 
between Morocco and the European Patent Organization on the validation of European patents was 
signed in 2010. Morocco is not a member of the Patent Law Treaty. The Customs Administration has been given increased responsibility under the new legislation, which allows for automatic 
suspension of the release into circulation of goods suspected of being counterfeit or pirated or their 
automatic confiscation at the border. The 2014 Finance Law strengthened the legal instruments 
available by making counterfeiting a first category customs offence. 
16. A new Government Procurement Code was enacted in January 2014 in order to harmonize 
government procurement rules for all government and regional authorities and more than 200 public institutions that were not previously covered. The privatization process, which had enabled Morocco to channel a large volume of foreign direct investment to the energy, financial 
services, telecommunications and tourism sectors during the period 2000-2010, subsequently 
began to slow down. The State still holds significant shares in the main telecommunications companies, banks, and insurance companies as we ll as railway and air transport companies. The 
State also invested heavily in ports, motorways and railways, providing what should be a further 
boost to Morocco's foreign trade. The Moroccan banks have made substantial investments in the African banks under GATS Mode 3. There are still some restrictions on foreign presence in the road 
and air transport and insurance sectors, as well as in professional services, which are largely 
reserved for Moroccans. 
17. In conclusion, thanks to Morocco's numerous reforms to its trade regime since the last TPR 
and its efforts to develop transport, telecommunica tions and Internet infrastructures, its economy 
has continued to grow vigorously. The government's current objectives are to continue opening up 
the economy to foreign trade, to promote sustainabl e development, particularly in agriculture, and 
to develop rural areas, notably through eco-tourism. These objectives are more likely to be met in 
full if a major regulatory reform is undertaken to simplify the tax system and to ensure greater 
freedom of exchange, while at the same time harmonizing the rules governing ZFE enterprises with those applicable to companies operating outside the ZFEs. This would enable the economy to 
become even more competitive and would make it easier to set up new companies and create new 
jobs. 
 WT/TPR/S/329 • Kingdom of Morocco 
 
- 11 - 
 
  1  ECONOMIC ENVIRONMENT 
1.1  Main features of the economy 1.1.  Following quite rapid demographic growth of around 1.1% per year since 2010, 
Morocco's population had grown to 33 million in 2014 (Table 1.1). Thanks to substantial domestic 
and foreign investment, the economy is steadily diversifying; and Morocco is now among the 
leading producers of automobiles and motor vehicle and aeronautical accessories worldwide. It also remains one of the world's main producers of phosphates, the local manufacture of which is 
on the rise. Apart from tourism, transport and financial services were among the most dynamic 
service activities in 2008-2014. In the agricultural sector, which, despite weather vagaries, is still the largest source of employment particularly for unskilled labour, a strategy envisages specific financing for rural development to slow down the rural exodus by creating jobs. This is combined 
with the Green Morocco Plan for agricultural development, Vision 2020 for Tourism, and 
Vision 2015 for the Craft Industry (Section 4.5). Morocco's lengthy Atlantic and Mediterranean coastline also encourages fishing activities. 
Table 1.1 Basic economic indicators, 2008-2014 
 2008  2009  2010  2011  2012 2013 2014a 
Miscellaneous        
Nominal GDP (DH million)  688,843  732,449  764,030  802,607  827,497 872,791 917,365  
Nominal GDP (US$ million)  88,879  90,907  90,771  99,211  95,903 103,836 109,128  
Per capita GDP (US$) 2,871  2,907  2,869  3,095  2,949 3,146 3,258  
Growth rate of GDP by volume (%) 5.6  4.8 3.6 5.0 2.7 4.7 2.4  
Inflation (CPI, variation %) 3.7 1.0 1.0 0.9 1.3 1.9 0.4 
Interbank market interest rate 
(average rate)b 3.6 3.3 3.3 3.3 3.1 3.1 2.6  
Maximum conventional interest rates of credit 
institutionsc 14.2 14.4 14.3 14.1 14.2 14.3 14.4 
Unemployment rate (%) 9.4  9.0 9.1 8.8 9.0 9.2 9.7  
Population (million) 31 31 32 32 33 33 33 
Current account (% of GDP) ..  -5.4 -4.5 -8.0 -9.7 -7.9 -5.8  
Net international reserves (DH  million) 182,256  182,774  194,605  173,843  144,736 150,267 180,760  
In months of goods and services imports 6.1  7.3 6.9 5.2 4.1 4.2 5.2  
National accounts 
(current market prices) (% of GDP)  
Private final consumption 58.1  57.1 57.3 58.9 60.4 59.9 60.3  
Government final consumption  17.1 18.2 17.5 18.2 19.8 19.8 19.9 
Gross fixed capital formation 33.0  30.9 30.7 30.7 32.6 30.3 29.4  
Changes in inventories 5.1 4.8 4.4 5.3 2.4 4.4 2.8 
Exports of goods and services  37.5 28.7 33.2 35.6 34.9 32.7 34.3  
Imports of goods and services  50.9 39.7 43.1 48.7 50.2 47.1 46.6 
Structure in relation to total value added 
at current prices (%)   
Primary secto r .. 16.4 15.3 15.5 14.4 16.6 .. 
Agriculture, hunting and related services ..  15.4 14.4 14.3 13.4 15.5 ..  
Fishing, aquaculture .. 1.0 1.0 1.1 1.0 1.0 .. 
Secondary secto r ..  28.6 29.7 30.2 30.3 28.5 ..  
Mining and quarrying .. 2.6 4.3 5.6 5.3 3.9 .. 
Manufacturing industry (excl.  oil refining) ..  15.9 15.3 15.4 15.7 15.4 ..  
Food and tobacco industry  .. 4.6 4.2 4.2 4.7 5.3 .. 
Textile and leather industry  ..  2.7 2.6 2.3 2.3 2.1 ..  
Chemical and para-chemical industry .. 2.3 2.3 3.2 3.2 2.7 .. 
Mechanical, metalworking and electrical 
industry .. 3.2 3.4 3.1 3.1 2.9 ..  
Other manufacturing industries .. 3.0 2.9 2.6 2.5 2.4 .. 
Energy  .. 3.1 3.2 2.8 2.8 2.7 ..  
Oil refining and other energy products .. 0.2 0.4 0.3 0.2 0.0 .. 
Electricity and wate r ..  2.9 2.8 2.6 2.6 2.6 ..  
Construction and public works .. 7.0 6.8 6.5 6.5 6.6 .. 
Tertiary secto r ..  55.0 55.0 54.3 55.3 54.9 ..  
Commerce .. 11.0 10.6 10.4 10.4 10.2 .. 
Hotels and restaurants ..  2.6 2.8 2.5 2.6 2.7 ..  
Transport .. 3.9 4.0 3.8 3.8 3.9 .. 
Postal services and telecommunications ..  3.4 3.4 3.0 2.8 2.3 ..  
Financial and insurance activities .. 6.1 5.9 5.9 6.1 5.9 .. WT/TPR/S/329 • Kingdom of Morocco 
 
- 12 - 
 
   2008  2009  2010  2011  2012 2013 2014a 
Real estate, leasing and business se rvices ..  13.0 12.9 12.6 13.1 12.9 ..  
Other non-financial services  .. 1,5 1,5 1,4 1,4 1,4 .. 
General government and social security ..  9.2 9.1 9.4 9.7 9.7 ..  
Education, health and social services .. 9.5 9.7 10.2 10.4 10.5 .. 
Nominal secto r ..  -5.3 -4.9 -5.0 -5.0 -4.8 ..  
Exchange rate        
Exchange rate (DH/US$, annual average) 7.8  8.1 8.4 8.1 8.6 8.4 8.4  
Exchange rate (DH/€, annual average) 11.4 11.2 11.1 11.2 11.1 11.2 11.2 
Nominal effective exchange rated 0.8  1.8 -2.7 0.1 -0.6 2.1 1.2  
Real effective exchange rated 0.5 2.0 -4.1 -2.3 -2.0 1.8 0.1 
 (% of GDP, unless otherwise indicated) 
Public finance        
Total income and grants 26.0  23.1 22.2 23.4 23.8 22.9 23.3  
Fiscal income 23.3 20.2 19.6 19.9 20.8 19.3 19.2 
Of which:         
Direct taxes 11.4 9.6 8.3 8.6 9.3 8.6 8.4 
Indirect taxes 8.6  7.8 8.5 8.8 8.9 8.4 8.3  
Of which: VA Te 6.0 5.2 5.8 6.1 6.2 5.8 5.7 
Domestic 2.5  2.1 2.4 2.3 2.3 2.2 2.2  
Imports 3.5 3.0 3.4 3.8 3.9 3.6 3.5 
Customs duties 1.9  1.6 1.6 1.3 1.1 0.9 0.8  
Non-fiscal income 2.3 2.4 2.1 3.1 2.6 3.2 3.8 
Grants ..  .. .. .. .. 0.6 1.4  
Total expenditure and net loans  25.6 25.2 26.8 29.3 30.6 27.9 27.9 
Current expenditure 21.9  20.4 20.6 23.7 25.4 23.3 22.8  
Of which wages and salaries 9.8 10.1 10.0 10.8 11.4 11.0 11.0 
Investment expenditure 5.3  6.2 6.0 6.1 6.1 5.3 5.7  
Net loans 1.2 0.0 0.0 0.0 0.0 0.0 0.0 
Overall balance including grants 0.4  -2.1 -4.6 -5.9 -6.8 -5.1 -4.6  
Public debt        
External public debt (US$ million)  16,492  19,372  20,798  22,048  25,222 28,801 30,715  
% of GDP  19.4 20.8 22.7 23.6 25.7 26.9 30.3 
External debt of the Treasury (% of GDP) 9.9  10.8 12.1 12.4 14.1 14.9 15.4  
Domestic debt of the Treasury (% of GDP) 37.4 36.2 38.2 41.3 45.5 48.6 48.5 
Total debt of the Treasury (% of GDP) 47  47 50 54 60 64 64  
.. Not available. 
a Provisional. 
b The figures refer to December each year. c Financial year starting in April. d A minus sign (-) indicates a depreciation, index (2010 = 100). e Net of revenue share transferred to local authorities. 
Source: Ministry of the Economy and Finance; viewed at: 
http://www.finances.gov.ma/fr/SitePages/Home.aspx . Bank Al-Maghrib, Quarterly Bulletin No. 143 , 
March 2015. Statistical data provided by the authorities. African Development Bank, African 
Statistical Yearbook 2015 ; viewed at: 
http://www.afdb.org/fileadmin/up loads/afdb/Documents/Publications/African_Statistical_Yearbook_2
015.pdf . IMF, International Financial Statistics ; viewed at: http://elibrary-data.imf.org/  (database 
accessed in November 2015). 
1.2.  Between 2009 and 2014, Morocco succeeded in increasing its per capita GDP by 3.7% 
per year to reach a level of US$3,250 in 2014, thereby doubling its per capita income over the last 
ten years (Table 1.1). Despite recent natural gas discoveries, Morocco imports the bulk of its energy requirements, and the high prices of ener gy products have had an adverse effect on the 
country's public finances since energy consumption is subsidized. 
1.3.  Considerable progress has been made on basic infrastructure and access to social services, 
as shown by the rise in the expenditure item "Educ ation, health and social services", to nearly 
10% of GDP (Table 1.1). Drinking water coverage in rural areas was around 95% in 2014; the 
rural electrification rate rose from 18% in 1995 to 99% in 2014; and school enrolment among 
rural girls aged 12-14 years was 62% in 2014 compared to 40% in 2007. Nonetheless, 38% of WT/TPR/S/329 • Kingdom of Morocco 
 
- 13 - 
 
  women are still illiterate, compared to 24% of men.  Life expectancy at birth rose from 67 years in 
2004 to 72 in 2010. 
1.4.  Morocco's currency is the dirham, which has been indexed to a currency basket consisting of 
the euro and the US dollar (60% and 40%, respectively since 13 April 2015, compared to 80% and 
20% previously).1 The country's central bank, Bank Al-Maghrib (BAM, Section 4.11), is responsible 
for monetary policy. The foreign exchange regime imposes no restrictions on payments and transfers related to current international transactions and foreign investment in Morocco.
2 
Nonetheless, export enterprises have to repatriate  all their export earnings and surrender at least 
30% of those earnings on the foreign exchange ma rket within 150 days from their receipt. They 
may freely hold bank accounts in convertible dirhams or foreign exchange to deposit up to 70% of their export earnings (50% prior to December 2010).
3 These accounts can be used, among other 
things, to pay their operating expenses, and make repayments on professional loans or expenses 
related to export activity. 
1.5.  Since 2007, mutual funds (UCITS) have been allowed to invest up to 10% of their portfolios 
in securities denominated in foreign currency and held abroad.4 Insurance companies and pension 
funds may also make foreign-currency investments abroad, up to a maximum of 5%, respectively, 
of their total assets and reserves. Since 2010 resident corporations may transfer up to 
DH 50 million abroad to finance their investments (DH 100 million for Africa). 
1.2  Recent economic trends 1.6.  Since the previous review of its trade policy in 2009, Morocco has persevered with its 
strategy of economic diversification, investment in transport infrastructure and gradual trade 
liberalization. This has generated a strong over all economic performance, as real GDP growth 
averaged almost 3.7% per year in 2009-2014. Th is growth was driven by both private- and 
public-sector consumption, which have increase d their shares of GDP by 2 and 3 percentage 
points, respectively since 2008 (Table 1.1). Despite easing slightly in the last three years, 
investment remained at a high level averaging around 35% of GDP between 2009 and 2014, one of the highest rates in the region. Despite sust ained high raw material prices on international 
markets during this period, foreign trade continued to contribute positively to economic growth, 
thanks to the performance of the automotive, aeronautical, and electronics industries, in particular. In October 2015, the Government was forecasting growth of around 5% for that year, based on the exceptional results of the agricult ural harvest and the continued improvement of 
non-farming activities. The Ministry of the Economy and Finance (MEF) is responsible for economic 
and financial policy, including preparation of the annual finance laws. 
1.7.  Inflation remained in check, in keeping wi th the goal of monetary policy, with beneficial 
effects on economic activity. The inflation target for 2015 is 1.5%, despite increases in the 
minimum hourly wage that took effect in July 2014 and July 2015 (12.85 DH/hour and 13.46 DH/hour, respectively), and new water and electricity rates (Section 4.4.4). BAM 
interventions, based on a set of instruments forming the operational framework of monetary 
policy, aim to influence the interbank rate; the latte r, in turn, affects other interest rates, which 
remained very stable at relatively low levels throughout the period (Table 1.1). With a view to protecting retail customers, the global effective interest rate on consumer loans may not exceed 
the ceiling defined for conventional interest rates (TMIC). The latter correspond to rates charged 
on consumer loans during the preceding calendar  year, plus a 200 basis-point spread. The TMIC 
rose from 14.2% between 1 April 2008 and 31 March 2009 to 14.4% for the year running from 
1 April 2014 to 31 March 2015. 
1.8.  The period analysed was characterized by a sharp deterioration in the country's public 
finances, with the budget deficit growing to over  7% of GDP in 2012, before dropping back to 
around 5% in 2013 and 2014, as a consequence of fiscal reform and the curtailment of operating 
expenses. Fiscal income slipped back from its end-December 2012 level, owing to a 2.6% fall in customs revenues and domestic tax revenues, wh ich were down by 1.2%. Current expenditure 
                                               
1 IMF (2014). 
2 Morocco accepted Article VIII of  the Articles of Agreement of th e International Monetary Fund on 
21 January 1993. 
3 Foreign Exchange Board Circular No. 1736 of 24 December 2010. 
4 Foreign Exchange Board Circular No. 1721 of 1 August 2007. WT/TPR/S/329 • Kingdom of Morocco 
 
- 14 - 
 
  also grew strongly after 2008, mainly owing to consumer subsidies ( la compensation ). Since 2013, 
steps have been taken to reduce these subsidies. 
1.9.  Morocco has two public institutions that intervene in the subsidy system, with a major impact 
on the country's public finances: the Compensation Fund , which acts to stabilize energy and sugar 
prices (sugar, oil products, butane gas); and the National Interprofessional Cereals and Pulses 
Board (ONICL), which subsidizes flour. These measures aim to support the purchasing power of the most vulnerable social sectors, specifically by alleviating the impact on consumers of variations 
in the international prices of these products. 
1.10.  Recognizing that the increase in these ex penses, and borrowing to finance them, aggravate 
the country's macroeconomic vulnerability and reduce resources available for public investment, the Government introduced reforms in this domain in 2013, by partially indexing the prices of 
certain petroleum products. It has also engaged in hedging operations to cover any rise in 
international diesel prices. In 2014-2015, the reform process was continued with a view to total liberalization of the prices of pe troleum products (Section 4.4.2). 
1.11.  Since the 2007 Finance Law, Morocco has had a General Tax Code (CGI), which organizes 
the various taxes and fiscal incentives much more transparently than before. Nonetheless, this very large Code, of almost 500 pages, could well be simplified. The 1999 tax reform made it 
possible to reduce the fiscal burden and expand the tax base, by reducing the number of rates and 
eliminating exemptions; this should be continued. 
1.12.  The schedule of taxes levied on companies and their revenues is shown in Table 1.2. 
Income tax (Articles 21 ff. of the CGI) is applicable to the income and profits accruing to natural 
persons and partnerships, and certain agricultural operations. The top rate was lowered from 42% 
in 2007 to 38% in 2010, and the tax-free threshold was raised from DH 20,000 in 1999 to DH 30,000 in 2010. Income and corporation tax were phased in for large agricultural undertakings 
(with a turnover in excess of DH 5 million) under  the 2015 Finance Law, in accordance with the 
ordinary law regime. For the first two years, only farms with a turnover of more than DH 35 million will be affected. Upon expiry of the transition pe riod (end-2019), all agricultural enterprises with a 
turnover in excess of DH 5 million will be subject to income and corporation tax. 
Table 1.2 Corporation tax (IS), 2015 
Tax rate Entities covered 
37% Credit institutions and similar organizations , Bank Al-Maghrib, Deposit and Management Fund, 
insurance and reinsurance companies 
30% Normal tax rate 
17.5% Enterprises that export goods (other than scrap metal) or services, in respect of the value of 
export sales, also applicable to enterprises that sell to other ente rprises established in the export 
platforms (Article 6 (I-B-1° and 2°) of the CGI) 
 Hotel enterprises (Article 6 (I-B-3°) of the CGI) 
 Mining enterprises mentioned in  Article 6 (I-D-1°) of the CGI 
 Enterprises domiciled and operating in the province of Tangier in respect of the activities specified 
by decree (Article 6 (I-D-2° and II-C-1°-a) of the CGI) 
 Craft enterprises (Article 6 (II-C-1°-b) of the CGI) 
 Private schools or vocational training entities referred to in Article 6 (II-C-1°-c) of the CGI 
 Real estate developers specified in Article 6 (II-C-2°) of the CGI 
 Sporting corporations mentioned in Article 6 (II-C-1°-d) above 
 Agricultural operations mentioned in Article 6 (II-C-5°) above 
 Enterprises setting up in specific regions 
10% Companies earning a taxable income ≤ DH 300,000  
 Optionally, offshore banks in the first 15 consecutive years fo llowing the date of approval 
 Regional or international headquarters or repres entation offices of non-resident companies with 
"Casablanca Finance City" status 
8.75% Enterprises operating in export free zones, during the 20 consecutive fiscal years following the 
fifth fiscal year of full exemption 
 Service companies with "Casablanca Finance City" status, after the period of five fiscal years' 
exemption specified in Article 6 (I-B-4°) of the CGI WT/TPR/S/329 • Kingdom of Morocco 
 
- 15 - 
 
  Tax rate Entities covered 
0% Enterprises operating in export free zones, during the first five fiscal years of operation 
 Service companies with "Casablanca Finance City" status during the first five fiscal years of 
operation 
 Agricultural enterprises with a tu rnover of < DH 35 million, in respect of their agricultural sales 
(Article 6 II-C-5°) 
Source: CGI. 
1.13.  In relation to value added tax (VAT) (Section 3.1.3), the United Nations Conference on 
Trade and Development (UNCTAD) advised Morocco  after 2008 to reduce the number of rates and 
exemptions and to speed up the reimbursement process.5 The 2014 Finance Law introduced 
provisions for the repayment of VAT credits, and to combat informal activity. As stressed by the Organisation for Economic Co-operation and Development (OECD), in practice, the taxation of 
private individuals and corporate entities differs significantly depending on whether the firms are 
informal, and thus largely escape taxation; or are in the export sector, and thus receive major tax benefits; or are in the non-exporting formal economy, which is heavily taxed. 
1.14.  With the aim of helping small and particularly very small enterprises to move into the formal 
sector, the status of self-entrepreneur  (autoentrepreneur ) was created in January 2015. Although 
activities eligible for this status are mostly in the crafts sector, trade, small-scale non-automated production and services are also covered. Accordin g to the authorities, this status affords many 
advantages which include the simplification of procedures for setting up a business and cessation 
of activity; exemption from commercial registration; electronic payment of a specific income tax and exemption from VAT; social coverage; and exemption from seizure of the entrepreneur's main 
domicile. In October 2015, the Government Co uncil adopted two decrees implementing the 
relevant law (Decree on the National Committee of Self-Entrepreneurs and Decree on the National Register of Self-Entrepreneurs), along with a third decree which is currently being prepared to 
cover activities eligible for that status. To encourage entry into the formal sector, the National 
Agency for the Promotion of Small and Medium-Sized Enterprises (ANPME) finances 50% of expenses relating to the administrative formalities involved in forming a corporate entity or registration in the Register of Self-Entrepreneurs, with a ceiling of DH 2,000 per beneficiary. 
1.3  Trade performance 
1.15.  Financial transfers from Moroccans living abroad were Morocco's main source of foreign 
exchange in 2014, followed by tourism. Automobile  exports have replaced phosphate products as 
the leading export product. In a study on the effects of the global financial and economic crisis on 
the Moroccan economy, the Royal Institute of Strategic Studies (IRES) identifies four main channels through which global economic circumstances affect the Moroccan economy: the 
weakening of foreign demand for Moroccan goods, particularly from the European Union; the drop 
in tourism revenues; smaller transfers by Moroccans living abroad; and dwindling foreign direct investment (FDI). As Chart 1.1 shows, the recession in the Eurozone in 2009 caused demand for Moroccan exports to plummet.  
1.16.  After that, in 2009-2014, goods exports regained and then surpassed their 2008 level, with 
annual growth of 10% in dirham terms. Goods imports grew significantly (Table 1.3). BAM 
foreign-exchange reserves shrank from the equiva lent of 7.8 months of imports in 2009 to 4.3 
months in 2012, before recovering to five months' worth in 2014. This pattern reflects a widening 
of the trade deficit as the growth of goods impo rts outstripped export earnings. Although Morocco 
has traditionally recorded deficits on its trade balance (Table 1.3), the gap widened as from 2008 
to a size of US$20 billion in 2011-2013, before narrowing slightly in 2014. 
                                               
5 UNCTAD (2008). WT/TPR/S/329 • Kingdom of Morocco 
 
- 16 - 
 
  Chart 1.1 Trend in merchandise exports, 2008-2014 
100120140160180200220
510152025
2008 2009 2010 2011 2012 2013 2014Euro US$ Dirham (RH axis)(billion)
 
Source: Information provided by the Moroccan authorities. 
Table 1.3 Balance of payments, 2008-2014 
(US$ million) 
  2008  2009  2010  2011  2012 2013 2014  
1- Current account (net)  -4,637  -4,949  -4,078  -7,986  -9,347 -8,225 -6,342  
A- Goods and services -12,837  -10,887  -9,884  -13,951  -14,807 -15,216 -13,655  
a. Goods -19,478  -16,279  -14,973  -19,276  -20,055 -20,538 -19,245  
Exports of goods 20,095  14,027  17,771  21,631  21,427 21,965 23,793  
Imports of goods  -39,573  -30,306  -32,745  -40,908  -41,482 -42,503 -43,038  
b. Services  6,642  5,393  5,089  5,325  5,248 5,321 5,590  
Exports  13,335  12,257  12,537  13,897  13,162 13,363 13,996  
Imports  -6,694  -6,864  -7,447  -8,572  -7,914 -8,042 -8,407  
B- Income from investment  -525 -1,461  -1,492  -2,036  -2,229 -1,717 -2,506  
Public secto r 601 252 189 -86 -295 -499 -729 
Credit 961  854 774 615 428 320 154  
Debit -360 -601 -586 -701 -723 -820 -883 
Private secto r -1,126  -1,713  -1,680  -1,951  -1,934 -1,218 -1,777  
Credit 99 73 87 178 234 151 301 
Debit -1,226  -1,786  -1,768  -2,129  -2,168 -1,368 -2,078  
C- Current transfers 8,725  7,398  7,298  8,002  7,690 8,708 9,820  
Public 1,163  376 249 322 240 774 1 692  
Credit 1,240  452 334 415 321 873 1,794  
Debit -77  -76 -85 -93 -81 -98 -101  
Private 7,562  7,023  7,049  7,680  7,450 7,933 8,127  
Credit 7,696  7,163  7,213  7,957  7,619 8,235 8,494  
Debit -133 -141 -164 -278 -169 -302 -367 
2- Capital and financial account .. 5,402  5,625  5,710  6,162 9,387 8,855  
A- Capital transfers .. 0 0 0 0 0 0 
B- Financial operations .. 5,402  5,625  5,710  6,163 9,387 8,855  
Direct investment (net)  .. 1,482  985 2,389  2,322 2,966 3,106  
Outward (net)  ..  -470 -589 -179 -406 -332 -449  
Inward .. 1,952  1,574  2,568  2,728 3,298 3,556  
Credit ..  3,134  4,166  3,221  3,719 4,649 4,300  
Debit .. -1,182  -2,592  -653 -991 -1,351 -744 
Portfolio investment (net)  ..  -18 89 -233 109 519 178  
Other investment (net)  .. 1,579  2,043  1,865  976 2,781 1,136  
Net public-sector borrowing ..  2,359  2,507  1,689  2,755 3,121 4,435  
Public-sector drawings .. 3,489  3,772  3,156  4,346 4,901 6,238  
Of which Treasury ..  1,869  2,558  1,725  2,683 2,738 2,088  
Public-sector amortization .. -1,130  -1,265  -1,467  -1,590 -1,780 -1,804  
Of which Treasury ..  -615 -677 -825 -915 -952 -998  
Reserve assets .. 64 -1,206  2,632  3,470 -1,399 -3,175  
Statistical discrepancy .. -517 -341 -356 -286 237 661  
.. Not available. 
Source: Information provided by the Moroccan authorities. WT/TPR/S/329 • Kingdom of Morocco 
 
- 17 - 
 
  1.17.  Morocco's goods imports and exports are dominated by manufactures (Chart 1.2), 
particularly machinery and transport equipment,  chemicals and other non-electrical machinery 
(Table 1.4). The country also imports primary products - mainly agricultural produce and mining and quarrying products. 
Chart 1.2 Structure of merchandise trade, 2008 and 2014 
2008 2014
(a)    Exports (f.o.b.)
Fuels
5.0%Others
1.3%
Electrical 
machinery
15.9%
Ores and other 
minerals
7.0%Clothing
13.8%
Chemicals
16.5%Agriculture
19.6%Manufactures
67.1%Other 
manufactures
8.6%Transport 
equipment
12.3%
Total:   US$20.3 billio n Total:   US$23.9 billion
(b)    Imports (c.i.f.)
Fuels
22.3%Agriculture  
13.9%Manufactures
57.5%Non-electrical 
machinery
9.6%
Other
semi-finished 
products
5.8%Other
1.8%
Chemicals
8.4%Textiles
5.6%
Other 
manufactures 
4.7%
Ores and other 
minerals
4.4%Iron and steel
5.3%Electrical 
machinery
8.9%Transport 
equipment
9.2%
Fuels
23.9%Agriculture  
14.0%Manufactures
58.2%Non-electrical 
machinery
6.5%
Other
semi-finished 
products
7.4%Other
1.9%
Chemicals
10.1%Textiles
5.9%
Other 
manufactures 
5.7%
Ores and 
other 
minerals
2.0%Iron and steel
3.2%Electrical 
machinery
9.6%Transport and 
equipment
9.7%
Total:   US$42.3 billion Total:   US$46.2 billion%
Fuels
4.2%Other
1.8%Electrical 
machinery
12.6%
Ores and other 
minerals
13.7%Clothing
16.8%
Chemicals
23.2%Agriculture
18.4%Manufactures
61.8%Other 
manufactures
7.6%Transport 
equipment
1.6%
 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3) and 
information provided by the Moroccan authorities for 2014. WT/TPR/S/329 • Kingdom of Morocco 
 
- 18 - 
 
  Table 1.4 Structure of  imports, 2008-2014 
(US$ million and %) 
 2008  2009  2010  2011  2012 2013 2014  
WORLD (US$ million) 42,322  32,882  35,379  44,263  44,790 45,186 46,165  
 (Percentage share) 
PRIMARY PRODUCTS, TOTAL 42.1 36.5 39.9 44.5 46.2 42.8 41.7  
Agriculture 13.9 13.4 13.6 14.8 14.3 12.6 14.0 
Food products 11.8  11.2 11.5 12.6 12.5 10.8 12.2  
0412 Other wheat (including spelt) and meslin, 
unmilled 3.3 1.2 2.0 2.6 2.3 1.5 2.7 
0449 Other maize, unmilled  1.2 1.1 1.2 1.3 1.4 1.0 1.1  
4211 Soya bean oil and its fractions 1.1 1.0 1.0 1.2 1.1 0.8 0.8 
0611 Cane or beet sugar, raw, in solid form, not 
containing added flavouring or colouring matter 0.7 1.3 1.1 1.3 1.3 1.0 0.7  
Agricultural raw materials 2.1 2.2 2.2 2.1 1.9 1.8 1.8 
Mining 28.2 23.1 26.3 29.7 31.8 30.2 27.7  
Ores and other minerals 4.4 1.1 1.6 2.6 2.6 1.6 2.0 
2741 Sulphur (other than sublimed sulphur, 
precipitated sulphur and colloidal sulphur) 3.8 0.6 1.0 1.9 1.8 1.2 1.5  
Non-ferrous metals 1.5 1.5 1.7 1.9 1.7 1.7 1.8 
6824 Wire of coppe r 0.5  0.6 0.8 0.9 0.8 0.8 0.9  
Fuels 22.3 20.5 23.0 25.3 27.6 26.9 23.9 
3330 Crude petroleum oils and oils obtained from 
bituminous minerals 9.4 6.5 8.4 8.8 9.7 9.6 7.3  
3425 Butanes, liquefied 2.8 2.8 3.6 3.8 4.1 3.8 3.8 
3212 Other oils whether or not pulverized 1.5  1.5 1.1 1.1 1.2 1.0 1.3  
3432 Natural gas in the gaseous state 0.4 0.5 0.4 0.5 0.9 1.0 0.9 
3510 Electric current 1.0  1.4 0.6 0.8 0.7 0.8 0.8  
MANUFACTURED GOODS 57.5 62.9 58.8 55.3 53.8 57.1 58.2 
Iron and steel 5.3 3.8 3.4 3.6 3.0 3.5 3.2  
Chemicals 8.4 9.5 9.9 10.0 9.5 10.0 10.1 
5226 Other inorganic bases and metal oxides, 
hydroxides and peroxides 0.4 0.4 0.6 0.9 1.0 0.8 0.9  
5711 Polyethylene 0.9 0.8 0.9 0.9 0.9 0.8 0.8 
Other semi-finished products 5.8 6.9 6.6 6.5 6.7 6.9 7.4  
Machinery and transport equipment 27.7 30.8 27.9 24.7 24.3 26.2 25.8 
Power-generating machinery 1.2  0.7 0.4 0.6 0.7 0.8 0.8  
Other non-electrical machinery  8.4 9.8 8.2 6.7 6.7 6.8 5.8 
Agricultural machinery and tractors 0.7  1.0 0.5 0.4 0.3 0.4 0.3  
Office machines and telecommunications equipment  4.7 5.4 5.9 4.8 3.5 3.6 3.8 
7643 Transmission apparatus for television, 
radio-telephony, etc. 1.0 1.1 1.0 0.8 0.6 0.6 0.7  
Other electrical machinery 4.2 4.3 4.2 4.4 4.0 5.0 5.8 
7731 Electrical wire and cable 1.6  1.2 1.4 1.7 1.4 1.7 2.3  
7725 Apparatus for electrical circuits, for a voltage 
not exceeding 1,000 V 0.3 0.3 0.3 0.4 0.4 0.7 0.9 
Automotive products 7.0  7.5 6.7 6.1 7.4 8.0 7.6  
7812 Motor vehicles for the transport of persons, 
n.e.s. 3.4 3.6 3.6 3.1 3.6 3.3 3.6 
7842 Bodies (including cabs), for the motor vehicles 
of groups 722, 781-783 0.1 0.1 0.0 0.0 0.5 1.1 1.3  
7843 Other parts and accessories of the motor 
vehicles of groups 722, 781, 782 and 783 0.9 1.4 1.1 1.4 1.4 1.3 1.0 
Other transport equipment 2.2  3.1 2.4 2.1 1.8 2.0 2.1  
Textiles 5.6 6.1 5.7 5.5 5.4 5.5 5.9 
6552 Other knitted or crocheted fabrics, not 
impregnated or coated, etc. 0.7 0.8 0.8 0.8 0.8 0.8 0.8  
Clothing 0.8 0.9 0.8 0.8 0.9 0.8 0.9 
Other consumer goods 3.9 4.9 4.4 4.2 4.1 4.2 4.9  
OTHER 0.4 0.6 1.3 0.3 0.1 0.1 0.1 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3) and 
information provided by the Moroccan authorities for 2014. 
1.18.  Machinery, automobiles and other transport equipment, chemicals and textiles are 
Morocco's leading exports. Exports of phosphoric acid, calcium phosphate and fertilizer are also 
important export items, along with steel wire and cable used in the European automotive and 
aeronautical industries. Since 2008, the share of machinery and transport equipment has grown 
steadily to account for 25.4% of total exports in 2013, while there was a marked reduction in the 
share of phosphates and textiles. The products exported by Morocco are listed in Table 1.5. WT/TPR/S/329 • Kingdom of Morocco 
 
- 19 - 
 
  Table 1.5 Structure of  exports, 2008-2014 
(US$ million and %) 
 2008  2009  2010  2011  2012 2013 2014  
WORLD (US$ million) 20,306  14,069  17,765  21,650  21,417 21,965 23,888  
 (Percentage share) 
PRIMARY PRODUCTS, TOTAL 38.1 36.5 35.4 35.9 36.2 36.0 32.5  
Agriculture 18.4 24.5 20.6 18.4 18.3 19.7 19.6 
Food products 17.4  23.0 18.8 17.3 17.2 18.9 18.8  
0371 Fish, prepared or preserved, n.e.s.; cavia r 2.9 4.3 3.3 2.4 3.0 3.1 2.9 
0363 Molluscs and aquatic invertebrates 2.8  3.0 2.0 2.2 2.3 2.4 2.3  
0544 Tomatoes, fresh or chilled 1.3 2.2 1.7 2.0 1.9 2.0 2.0 
0571 Oranges, mandarins, clementines, etc., fresh or 
dried 2.0 2.2 2.1 2.2 1.6 1.8 1.5  
0545 Other leguminous vegetables, fresh or chilled  1.1 1.7 1.4 1.2 1.0 1.5 1.3 
Agricultural raw materials 1.0  1.6 1.7 1.1 1.1 0.9 0.9  
Mining  19.6 11.9 14.9 17.5 17.8 16.3 12.8 
Ores and other minerals 13.7  6.5 9.6 11.1 10.5 8.1 7.0  
2723 Natural calcium phosphates and phosphatic 
chalk 11.4 3.9 6.0 7.2 7.2 4.9 4.1 
Non-ferrous metals 1.7  1.8 2.0 2.1 1.6 1.0 0.8  
Fuels 4.2 3.6 3.3 4.3 5.8 7.2 5.0 
3352 Mineral tars and products of their distillation  2.0 1.3 2.2 1.7 1.8 2.2 1.8  
MANUFACTURED GOODS 61.8 63.2 63.4 63.8 63.6 63.8 67.1 
Iron and steel 0.9 0.7 0.6 0.9 0.8 0.6 0.3  
Chemicals 23.2 13.9 19.6 21.9 20.3 16.7 16.5 
5629 Fertilizers, n.e.s. 4.6  4.1 7.1 8.9 9.5 6.8 6.9  
5223 Inorganic acids and oxygen compounds 14.7 7.2 9.2 9.8 7.7 6.6 6.4 
5622 Mineral or chemical fertilizers, phosphatic, 
n.e.s. 2.4 0.9 1.6 1.8 1.8 1.9 1.7  
Other semi-finished products 1.4 1.8 1.7 2.0 2.2 2.3 2.6 
Machinery and transport equipment 14.7 18.3 19.0 18.8 20.6 25.4 29.1  
Power-generating machinery 0.0 0.2 0.6 0.3 0.3 0.5 0.1 
Other non-electrical machinery  0.4 0.8 0.6 0.5 0.6 0.7 0.8  
Agricultural machinery and tractors 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Office machines and telecommunications equipment  3.5 4.3 3.8 3.3 3.2 3.0 2.8  
7763 Diodes and similar se miconductor devices; 
photosensitive semiconductor devices 2.9 3.4 3.3 2.8 2.4 2.3 2.1 
Other electrical machinery 9.1  10.3 11.2 11.5 10.2 11.5 13.1  
7731 Electrical wire and cable 7.3 8.2 9.3 9.7 8.2 9.5 10.1 
7725 Apparatus for electrical circuits, for a voltage 
not exceeding 1,000 V 0.4 0.8 1.0 0.8 0.9 0.9 1.4  
Automotive products 1.0 1.6 1.4 2.0 4.6 7.6 10.4 
7812 Motor vehicles for the transport of persons, 
n.e.s. 0.3 0.4 0.4 1.2 3.9 6.8 9.6  
Other transport equipment 0.6 1.3 1.4 1.2 1.8 2.1 2.0 
7929 Parts, n.e.s. (not including tyres, engines and 
electrical parts), of the goods of group 792 0.3 1.0 0.9 1.0 0.9 1.6 1.6  
Textiles 1.6 2.2 1.9 1.9 1.7 1.7 1.8 
Clothing 16.8 21.9 16.9 15.1 15.1 14.4 13.8  
8426 Women's trousers, etc., not knitted or 
crocheted  2.4 3.1 2.4 2.0 2.0 2.1 1.8 
8414 Men's trousers, etc., not knitted or crocheted  2.1 2.5 1.9 1.4 1.6 1.3 1.2  
8454 T-shirts, singlets and other vests, knitted or 
crocheted 1.4 1.7 1.5 1.5 1.3 1.2 1.1 
8427 Women's or girls' blouses, shirts and 
shirt-blouses, not knitted or crocheted 1.2 1.4 0.9 0.9 0.9 1.0 1.1  
8442 Suits, ensembles, jackets, blazers, dresses, 
skirts, trousers, bib and brace overalls, etc. 0.6 1.2 1.1 1.1 1.1 1.2 1.0 
Other consumer goods 3.2 4.4 3.7 3.1 2.9 2.9 3.0  
OTHER 0.1 0.3 1.2 0.3 0.2 0.1 0.4 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3) and 
information provided by the Moroccan authorities for 2014. 
1.19.  In 2014, the EU was still Morocco's main trad ing partner, both on the import side (supplying 
about 51% of the total) and in terms of exports ( 63.3% of the total, Chart 1.3). France held its 
position as Morocco's main individual import so urce between 2008 and 2011, along with Spain in 
2014. Italy and Germany are the other main EU sources of Moroccan imports (Table 1.6). Morocco also imports goods from outside the EU, chiefly from the United States, China, Russia and Saudi 
Arabia; but little from other regions. On the export side, Spain has now become the top individual WT/TPR/S/329 • Kingdom of Morocco 
 
- 20 - 
 
  destination, absorbing 22% of Morocco's total go ods exports in 2014, followed by France, Italy, 
the United Kingdom and Germany (Table 1.7). Apart from the EU, Morocco also exports goods to Brazil, India and the United States. 
Chart 1.3 Direction of merchandise trade, 2008 and 2014 
2008 2014
(a)    Exports (f.o.b.)
Africa
8.6%
Other
6.1%Europe
66.6%
Other Asian 
countries
6.9%EU (28)
63.4% India  3.6%
United States
3.6% Brazill
4.6%Other European 
countries
3.3%
Total:   US$20.3 billion Total:  US$23.9 billion
(b)    Imports (c.i.f.)
EU (28)
51.8%China  5.7%Other 
European 
countries
3.4%
Other Asian 
countries
5.9%
United States
5.1%Saudi Arabia
6.7%
Other Middle 
Eastern countries
4.8%
Other 
countries of 
the Americas 
5.3%Europe
55.2%Africa
5.3%CIS
6.0%
EU (28)
51.2%
China  
7.6%Other 
European 
countries
4.4%
Other Asian 
countries
4.9%
United States
6.9%Saudi Arabia
5.4%
Other Middle 
Eastern 
countries
3.5%
Other 
countries of 
the Americas 
4.5%Europe
55.6%Africa
5.2%CIS
5.8%
Other
0.5%
Total:   US$42.3 billion Total:   US$46.2 billion%
Africa
5.0%
Other
7.0%Europe
62.9% Other Asian 
countries
9.6%EU (28)
59.5%India  6.8%
United States
3.9% Brazil
4.8%Other European 
countries
3.3%
 
 
 
Source: WTO Secretariat calculations based on data  from the UNSD Comtrade database and information 
provided by the Moroccan authorities for 2014. WT/TPR/S/329 • Kingdom of Morocco 
 
- 21 - 
 
  Table 1.6 Origin of imports, 2008-2014 
(US$ million and %) 
 2008  2009  2010  2011  2012 2013 2014  
World (US$ million) 42,322  32,882  35,379  44,263  44,790 45,186 46,165  
 (Percentage share) 
 Americas 10.4  12.6 11.9 13.5 11.9 12.0 11.4  
 United States 5.1 6.9 7.1 8.1 6.4 7.5 6.9 
 Other countries of the Americas 5.3  5.7 4.9 5.4 5.5 4.5 4.5  
 Argentina 1.8 0.6 1.0 1.3 1.4 1.2 1.3 
 Brazil 1.7  2.3 2.2 2.4 2.3 1.8 1.2  
 Europe 55.2  55.6 52.5 51.5 51.0 54.2 55.6  
 EU (28) 51.8 52.4 49.3 47.8 47.4 50.2 51.2 
 France 15.0  15.6 15.6 14.3 12.4 12.9 13.5  
 Spain 11.2 12.2 10.6 11.0 13.2 13.5 13.3 
 Germany 4.7  5.5 4.6 4.5 4.8 4.8 5.2  
 Italy 6.7 6.6 6.0 5.2 4.9 5.3 5.0 
 Belgium 1.6  1.6 1.4 1.9 1.6 1.8 2.1  
 Netherlands 2.1 2.4 1.7 1.6 1.5 1.6 2.0 
 Portugal 1.2  1.2 1.6 1.7 1.6 2.3 2.0  
 United Kingdom 2.8 1.8 2.1 2.0 2.2 1.9 1.8 
 Poland 1.0  0.4 0.4 0.5 0.6 0.8 1.1  
 EFTA 0.8 1.0 0.9 1.0 1.0 0.8 0.8 
 Other European countries 2.6  2.2 2.3 2.7 2.6 3.1 3.7  
 Turkey 
 Community of Independent States (CIS) 2.5 
6.0 2.2 
4.5 2.2 
4.5 2.6 
6.4 2.5 
8.4 3.1 
6.1 3.6 
5.8 
 Russia, Federation of 5.0  2.9 3.8 4.6 5.2 4.2 4.2  
 Ukraine 
 Africa 0.6 
5.3 0.8 
5.2 0.5 
5.9 1.5 
5.3 1.7 
5.1 1.3 
5.2 1.4 
5.2 
 Algeria 2.3  2.2 2.4 2.4 2.5 2.8 2.9  
 Egypt 
 Middle East 1.0 
11.5 1.2 
7.7 1.2 
9.7 1.1 
11.0 1.0 
10.8 1.1 
10.5 1.2 
8.9 
 Saudi Arabia, Kingdom of 6.7  4.4 6.0 6.9 6.3 6.2 5.4  
 Iraq 1.1 2.0 2.0 2.6 2.6 3.0 1.9 
 United Arab Emirates 0.6  0.6 0.6 0.7 1.2 0.7 0.9  
 Asia 11.6  14.4 15.3 12.3 12.7 12.0 12.5  
 China 5.7 7.8 8.4 6.5 6.6 6.9 7.6 
 Japan 1.8  1.5 1.3 0.9 1.5 0.7 0.7  
 Six trading countries of East Asia  2.6 3.0 3.3 2.7 2.6 2.1 1.9 
 Other Asian countries 1.5  2.0 2.4 2.1 2.1 2.3 2.2  
 India 0.8 1.2 1.6 1.3 1.1 1.4 1.1 
 Othe r 0.1 0.0 0.0 0.0 0.0 0.0 0.5 
Source: WTO Secretariat calculations based on data  from the UNSD Comtrade database and information 
provided by the Moroccan authorities for 2014. 
Table 1.7 Destination of exports, 2008-2014 
(US$ million and %) 
 2008  2009  2010  2011  2012 2013 2014  
World (US$ million) 20,306  14,069  17,765  21,650  21,417 21,965 23,888  
 (Percentage share) 
 Americas 10.5  6.6 9.7 11.4 12.0 11.5 9.8  
 United States 3.9 3.2 3.8 4.5 4.3 4.2 3.6 
 Other countries of the Americas  6.6  3.4 5.9 6.8 7.7 7.3 6.2  
 Brazil 4.8 2.1 3.8 5.2 5.9 6.0 4.6 
 Canada 0.2  0.4 0.3 0.2 0.3 0.3 0.7  
 Europe 62.9  69.5 63.8 62.2 60.5 64.6 66.6  
 EU(28) 59.5 66.3 60.0 59.0 57.4 61.3 63.4 
 Spain 17.9  20.9 16.9 18.3 16.5 18.9 21.9  
 France 20.2 24.9 22.5 21.1 21.6 21.5 20.6 
 Italy 4.7  4.7 4.5 4.2 3.7 3.8 4.3  
 United Kingdom 3.4 3.3 2.9 2.8 2.8 2.7 3.0 
 Germany 2.6  3.4 3.1 2.9 3.0 2.7 2.8  
 Netherlands 2.3 2.6 2.8 3.1 2.9 3.0 2.8 
 Belgium 3.3  1.8 2.7 2.0 1.9 2.6 1.8  
 Portugal 1.1 1.2 1.2 1.3 1.2 1.3 1.2 
 Austria 0.4  0.5 0.4 0.4 0.5 0.6 0.8  
 EFTA 1.8 1.9 1.9 1.6 1.5 1.3 1.0 
 Other European countries 1.5  1.3 1.9 1.6 1.6 1.9 2.3  
 Turkey 1.5 1.3 1.9 1.6 1.6 1.9 2.3 
 Community of independent states (CIS) 1.5 1.4 1.2 1.4 1.4 1.4 1.0 WT/TPR/S/329 • Kingdom of Morocco 
 
- 22 - 
 
   2008  2009  2010  2011  2012 2013 2014  
 Russia, Federation of 1.5  1.3 1.2 1.2 1.2 1.2 0.9  
 Africa 5.0  7.3 7.2 6.5 9.3 8.8 8.6  
 Algeria 0.6 0.9 0.8 1.1 1.1 1.0 0.9 
 Mauritania 0.3  0.3 0.4 0.5 0.6 0.6 0.8  
 Middle East 2.2  2.0 2.6 1.4 1.6 1.4 1.6  
 Asia 16.4  12.1 14.4 15.6 13.8 10.9 10.5  
 China 0.8 1.1 1.4 0.9 1.3 1.6 1.1 
 Japan 1.1  1.2 0.7 0.7 1.0 1.2 0.9  
 Six trading countries of East Asia 2.4 2.7 3.2 2.8 2.7 2.0 2.0 
 Singapore 1.5  1.5 1.9 1.9 1.4 1.3 1.3  
 Other Asian countries 12.0 7.2 9.1 11.1 8.9 6.1 6.5 
 India 6.8  5.2 6.1 7.0 5.4 3.7 3.6  
 Pakistan 2.3 1.3 1.5 2.0 1.6 1.1 1.1 
 Bangladesh 0.4  0.1 0.4 1.1 0.7 0.4 0.7  
 Othe r 1.5  1.2 1.2 1.5 1.4 1.5 1.8  
Source: WTO Secretariat calculations based on data  from the UNSD Comtrade database and information 
provided by the Moroccan authorities for 2014. 
1.20.  Despite the traditionally surplus balance of  both transfers (related to income earned by 
Moroccans living abroad) and services, the current  account was in deficit between 2009 and 2014. 
This shortfall, which first appeared in 2007, grew to a level of US$9.3 billion in 2012 before 
narrowing in 2013 and 2014. 
1.21.  Morocco is a net exporter of services, reporting a net positive balance of US$7 billion in 
2014 (Table 1.3 and Chart 1.4). Service exports are equivalent to roughly 60% of goods exports in 
value terms. Unlike the latter, which have grown considerably since 2009, earnings from service 
exports did not increase significantly between 2009 and 2014. 
Chart 1.4 Trade in services, 2008-2014 
 0 2 4 6 8 10 12 14 16 18
2008
200920102011201220132014Transport Travel Communication services
Insurance services Royalties and licence fees Other business services
Government 0 1 2 3 4 5 6 7 8 9 10
2008
2009
2010
201120122013
2014(US$ billion)
Exports Imports
 
Source: Foreign Exchange Board; viewed at: http://www.oc.gov . Figures for 2014 provided by the 
authorities. 
1.4  Foreign investment 
1.22.  Having fallen during the world recession in 2008-2009, foreign direct investment (FDI) flows 
recovered, albeit unevenly, with a decline to DH 25.2 billion in 2009 followed by an increase of 
almost DH 10 billion in 2010, and then a new fall  to DH 26 million in 2011. The amounts recorded 
in 2009 and 2011 are less than the average for 2008-2013. In the latter year, Morocco received WT/TPR/S/329 • Kingdom of Morocco 
 
- 23 - 
 
  the Maghreb's largest share of FDI, ranking among the leaders on the African continent. According 
to preliminary figures, FDI grew by 7.8% in 2014, having attained a level of DH 39 billion (US$4.6 billion) in the previous year (Table 1.8). The robust growth of investment was encouraged 
inter alia  by the pursuit of reforms aimed at improv ing the business environment (Section 2.1), 
the launch of infrastructure projects, and the new sectoral policies described in Section 4. 
Table 1.8 Foreign direct investment inflows,  by activity sector and country, 2008-2014 
(US$ million and %) 
   2008  2009  2010  2011  2012  2013 2014  
Total (DH million) 27,963  25,250  35,068  26,060  32,092 39,077 36,460  
Total (US$ million) 3,608 3,134 4,166 3,221 3,719 4,649 4,032  
 (Percentage of the total)  
By sector        
 Industry 6.4  10.8 13.6 23.5 25.5 39.2 27.1  
 Real estate 32.7 22.0 20.7 31.2 22.8 19.2 29.5 
 Energy and mining 5.6  0.6 2.2 6.9 17.4 7.0 3.9  
 Holding companies 7.9 0.7 2.7 4.5 2.6 4.5 5.1 
 Banks 17.7  25.5 13.0 5.2 5.5 3.8 2.4  
 Tourism 20.3 11.4 11.6 9.8 5.2 8.5 9.3 
 Commerce 0.6  0.7 3.5 6.7 4.6 5.1 7.1  
 Major public works 0.9 0.4 1.2 2.2 2.8 4.8 4.6 
 Transport 0.6  1.5 1.7 1.2 0.9 2.3 0.6  
 Telecommunications 0.8 21.2 25.0 1.6 0.2 0.6 0.5 
 Agriculture 0.1  0.1 0.2 0.4 0.3 0.8 0.4  
 Fishing 0.1 0.0 0.1 0.1 0.0 0.2 0.1 
 Insurance 0.7  1.8 0.6 0.6 6.5 0.3 0.4  
 Surveys .. 0.0 0.2 0.1 0.7 0.3 0.3 
 Other services 5.3  3.1 3.6 5.5 4.7 3.2 8.3  
 Miscellaneous 0.1 0.2 0.2 0.6 0.2 0.2 0.4 
By country of origin        
 France 37.7 51.3 58.4 34.3 38.2 37.3 32.4 
 United Arab Emirates 16.9  4.6 7.4 17.8 24.3 8.7 12.3  
 Switzerland  5.9 4.1 4.4 4.6 3.9 7.1 5.2 
 United Kingdom 4.3  3.9 2.9 3.8 2.4 6.6 5.3  
 Saudi Arabia, Kingdom of 1.8 1.0 1.7 6.0 3.8 4.9 10.6 
 Luxembourg ..  0.6 0.2 0.6 0.9 4.8 3.5  
 United States 3.0 2.9 1.8 4.1 5.8 4.3 7.3 
 Germany 4.7  2.8 1.9 2.6 1.7 3.4 1.8  
 Spain 9.4 6.1 5.4 6.6 4.9 2.8 4.0 
 Netherlands 0.7  0.8 1.6 1.9 3.4 2.2 2.9  
 Mauritius 0.0 0.0 0.5 0.1 0.9 1.6 0.0 
 Belgium ..  3.4 3.0 4.4 1.4 1.4 0.0  
 Qatar 0.5 0.4 0.6 0.4 1.7 1.0 1.4 
 Other countries 15.1  18.1 10.3 13.0 6.8 13.9 13.3  
.. Not available. 
Source: FDI data provided by the auth orities. Foreign Exchange Board, online information, financial flows; 
viewed at: http://www.oc.gov.ma/portal/content/statistiques-des-%C3%A9changes-
ext%C3%A9rieurs/bd/flux-financiers . 
1.23.  Since 2011, the largest FDI flows have gone to the industrial and real estate sectors. These 
developments reflect the increasing attractiveness of the Moroccan industrial sector, ahead of other sectors that have traditionally been targeted, such as banking or real estate. In 2008-2013, 
FDI in industry increased six-fold, and its share of the total grew from 6.4% to 39.2%. The 
vigorous growth of certain industrial segments, such as agrifood, automobiles, aeronautics and electronics, has favoured the undertaking of large-scale operations.
6 Several large groups have 
recently set up business in Morocco, including the French firms Safran and Renault, and the 
Canadian company Bombardier. 
1.24.  France remains Morocco's primary foreign investor, far ahead of the United Arab Emirates, 
Switzerland and the United Kingdom. Its share even exceeded 50% in 2009 and 2010, before 
dropping back in 2013 to the level at the start of the review period. In 2013, France's share mainly 
                                               
6 French Embassy in Morocco, Regional Economic Service, June 2014. WT/TPR/S/329 • Kingdom of Morocco 
 
- 24 - 
 
  reflected an increase in Danone's equity stake in the Centrale laitière  dairy products group. The 
United Emirates' share of FDI was also substant ially larger in 2011 and 2012, while Spain's share 
declined throughout the period. 
1.25.  Morocco is also pursuing a foreign investment policy that basically targets sub-Saharan 
African countries. Morocco's FDI stock in African countries has increased over the past ten years, 
outweighing that in European countries between 2006 and 2011 (Chart 1.5). France was the main 
destination country throughout the period under review, with an FDI stock of US$629 million in 
2012, followed in Europe by the United Kingdom. The sub-Saharan African country with the largest 
cumulative FDI stock is Mali, with US$260 million in 2012, followed by Côte d'Ivoire and, in smaller amounts, Gabon and Senegal. Over the review period, Egypt was also a major destination for Moroccan FDI. 
1.26.  According to the Moroccan Capital Investors Association (AMIC), DH 4.9 billion were 
invested in Morocco in 2014 in 155 enterprises, of which 99 are still in portfolio. Capital investment is currently estimated at around DH 696 million. According to AMIC, the draft law amending and 
supplementing Law No. 41-05 on Venture Capital In stitutions (Section 4.11) improves the legal 
framework for capital investment activities, and will complete the range of financing alternatives available to enterprises. 
Chart 1.5 Stock of Moroccan dire ct investment abroad, 2004-2013 
(US$ million) 
94207531643924996922 978 1,0091,212
303264436606689742 8869341,0321,167
05001,0001,5002,0002,5003,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013Africa Europe Other countries
 
Source: UNCTAD FDI/TNC database; viewed at: http://unctad.org/en/Pages/DIAE/FDI Statistics/FDI-
Statistics-Bil ateral.aspx . Foreign Exchange Board, Rapport annuel sur la position financière 
extérieure globale 2012  (Annual Report on the global external position 2012). 
 WT/TPR/S/329 • Kingdom of Morocco 
 
- 25 - 
 
  2  TRADE AND INVESTMENT REGIME 
2.1  Overview 2.1.  A new Constitution was approved by re ferendum in July 2011 replacing that of 1996 and 
legislative elections followed on 25 November 2011. The stated aims of this constitutional reform 
were to strengthen democracy, human rights and individual freedoms, as well as to bolster local 
and regional administration and expertise. Among the new elements, Article 31 of the new 
Constitution guarantees every citizen access to a healthy environment, water and to sustainable 
development. Article 107 enshrines the independen ce of the judiciary from the legislative and 
executive branches. The Constitution also contains new provisions on transparency, good governance and the fight against corruption, and expands the remit of the Central Body for the 
Prevention of Corruption (ICPC) set up in 2008, as well as the powers of the Inspectorate-General 
of Finance and the Court of Audit.
1 
2.2.  Under the Constitution, the King is the Head  of State. He appoints the Head of Government 
and, on the latter's proposal, also appoints the other members of the Government. He is also 
empowered to terminate the functions of the Government and to dissolve the Parliament.2 
The King signs and ratifies treaties and chairs th e Supreme Council of the Judiciary. The King has 
vested full authority to negotiate and sign treaties in the Minister of Foreign Affairs and 
Cooperation (MAEC), who may in turn give authority to the other ministries to sign international 
agreements within their respective areas of compet ence; for example, to the Ministry of Industry, 
Trade, Investment and the Digital Economy (MICIE N) and to the Ministry responsible for trade, 
attached to the former, in the case of trade agreements. At the political level, the MAEC 
coordinates negotiations on Morocco's external commitments in the economic, trade, financial, 
social, cultural and technical spheres. The MAEC also conducts negotiations on treaties, conventions, agreements, protocols and other international legal instruments of a political or 
diplomatic nature. 
2.3.  The King and his Government hold executive power. Legislative power is exercised by the 
bicameral Parliament, comprising the House of Representatives and the House of Councillors; the 
Parliament approves Government action, in particular by adopting the laws on finance and 
budgetary control.
3 The King, the Head of Government and the two Chambers are responsible for 
proposing revisions to the Constitution.4 
2.4.  The Constitutional Council is charged with verifying the legitimacy of parliamentary elections 
and referendums as well as the constitutionality of all laws and regulations. It comprises 
12 members (six appointed by the King, th ree by the President of the Chamber of 
Representatives, and three by the President of th e House of Councillors) appointed for a term of 
nine years. 
2.5.  The Court of Audit is responsible for over seeing the implementation of finance laws and 
evaluating the management of entities under its control.5 There are nine regional courts of 
auditors in operation and they oversee the management of local authorities.6 An Economic, Social 
and Environmental Council was set up in 2011 unde r the Constitution. It advises the Government 
and the two Houses of Parliament, more particularly on the general orientation of Morocco's economy. 
2.6.  Like other ministries in their respective domains, the Ministry of Foreign Trade (MCE) 
prepares draft laws on trade policy in cooperation with the other ministries and government 
                                               
1 ADB (2012). 
2 Articles 24 to 27 of the Constitution. 
3 The law on budgetary control records annual financ ial performance and makes it possible to verify 
whether the budget has been implemented in accordance with the approval given and to see whether there are any differences between the esti mates and the final figures. 
4 Article 103 of the 1996 Constitution. 
5 In accordance with the Constitution, Law No. 62-99 establishing the Financial Courts Code was 
enacted on 13 June 2002. This law expressly lays down the powers, organization and functioning of the Court of Audit as well as the regional courts of audit, and determines the special status of the magistrates of these 
courts. 
6 Under Article 194 of the 2011 Constitution, the re gional courts are responsible for checking the 
accounts and evaluating the management of local governments and their groups. WT/TPR/S/329 • Kingdom of Morocco 
 
- 26 - 
 
  agencies concerned.7 An absolute majority of the members of  the two Chambers is required for the 
adoption of all draft and proposed laws. The King must enact any law adopted, within the 30 days following its adoption. 
2.7.  Under Moroccan law, international legal instruments, including the WTO Agreements, take 
precedence over domestic law. Treaties liable to affect constitutional provisions may be signed 
subject to the necessary constitutional amendm ents, which must be adopted prior to their 
ratification. The internal hierarchy of regulations is as follows: the Constitution, laws, decrees, 
orders, and internal measures (such as circulars or notes). The Dahir is a formal instrument that 
serves, inter alia,  to enact laws and to appoint some senior Government officials as well as the 
representatives of certain professions such as notaries; it is not part of the strict hierarchy of regulations. 
2.8.  Under the Morocco-United States Free Trade Agreement (FTA), Morocco is required to publish 
on the website of the General Secretariat of the Government (SGG), for a period of at least 15 days and for public comment, all draft laws, decrees, orders and/or administrative decisions 
relating to trade, government procurement, in vestment, e-commerce, intellectual property, the 
environment and labour matters.
8 The SGG website also contains an electronic version of the 
Official Journal (OJ), as well as a list of all ministries and their Internet addresses.9 
2.9.  Since its previous TPR in 2009, Morocco has revised or amended much of its legislation on trade or international investment. The main chan ges are set out in Table 2.1, together with a 
reference to the sections of this report in which they are dealt with. 
Table 2.1 Texts of trade related laws  and regulations published since 2008  
Area (section of the report)  Instrument/text  
New Constitution (2.1) 2011 Constitution  
Starting a business Law No.  24-10 on general partnerships, limited partnerships, partnerships limited 
by shares, limited liability companies and joint ventures 
VAT, excise duty, customs duty (3.2) Successive finance laws  
Computerized online customs database 
(BADR) delivery note fee (3.2.1) Circular No.  5221/312 of 17  June 2010 (BADR)  
Electronic exchange of legal data (3.1.1) Decree No.  2-08-518 of 21  May 2009 
Containers (3.2.1) Circular No.  5334/312 of 17  August  2012 and Ministry of the Economy and 
Finance (MEF) Circular of September 2012 
Mark affixed to wood packaging (3.1.3) Order of the Minister of Agriculture and Marine Fisheries 
Authorized economic operato r Decree No.  2-10-121 of 6  July 2010; MEF Orders Nos. 690.11 and 691.11 
Management of petrol prices (4.4) Various successive decrees  
Variable customs duties (3.1.3)  Successive decrees amending or suspending the import duty applicable to 
common wheat  
Fisheries (4.2.2) Law No.  15-12 of June  2014 on action to prevent and combat illegal, unreported  
and unregulated fishing (IUU) (OJ No. 6262 of 5 June 2014) 
Law on notaries (4.12.3) Law No.  32-09 on the profession of notary  
Public-private partnership (3.3.1) Law No.  86-12 on public-private partnership contracts 
Creation of the AMDI (2.4) Law No.  41-08 establishing the Moroccan Investment Agency (AMDI) 
Creation of the National Agency for the 
Development of Aquaculture (4.2.1)  Law No.  52-09 of February  2011 establishing the National Agency for the 
Development of Aquaculture (ANDA) 
Trade defence measures(3.1.6)  Law No.  15-09 on trade defence measures of June  2011 
Electricity (4.4.3) Law No.  13-09 removing the ceiling on the capacity of renewable energy 
installations 
Competition (3.4.3) Law No.  20-13 on the Competition Council  
Postal services (4.9) Law No.  07-08 transforming Barid Al Maghrib into a public limited company, OJ 
No. 5822 of 18 March 2010 
Consumer protection (3.1.7) Law No.  24-09 on the safety of products and services  
Standardization, certification, accreditation 
(3.1.7) Law No.  12-06 of March  2011 on standardization, certification and accreditation, 
and its implementing Decree No. 2-10-252 of 20 April 2011 
SPS controls (3.1.7) Law No.  28-07 on food safety (11  February  2010)  
Food additives (3.1.7) Joint Order No.  1795-14 of 14  May 2014 
                                               
7 WTO (2009). 
8 Decree No. 2-08-229 of 18 June 2009 establishing a procedure for the publication of draft laws and 
regulations, OJ No. 5744 of 18 June 2009; viewed at: http://81.192.52.100/BO/fr/2009/bo_5744_fr.pdf . 
9 SGG website, viewed at: http://www.sgg.gov.ma/Accueil.aspx . WT/TPR/S/329 • Kingdom of Morocco 
 
- 27 - 
 
  Area (section of the report)  Instrument/text  
Maximum residue limits (3.1.7)  Joint Order No.  156-14 of 17  January  2014 
Creation of the ONSSA (3.1.7)  Decree No.  2-09-482 (23  Novembe r 2009) implementing Law No. 25-08 
establishing the National Food Safety Board 
Importation of bovine animals and 
products (3.1.7)  Order No.  2543-09 of 29  Octobe r 2009 of the Minister of Agriculture and Marine 
Fisheries  
National SPS Committee (3.1.7) Decree No.  2-10-122 of 06  July 2010 establishing the National Committee on 
Sanitary and Phytosanitary Measures 
Food safety (3.1.7) Decree No.  2-10-473 (6  Septembe r 2011) implementing certain provisions of Law 
No. on food safety 
Regulation of cocoa (3.1.7) Decree No.  2-06-517 11  Decembe r 2009 regulating the production of and trade in 
cocoa, chocolate and their products for human consumption 
Regulation of salt (3.1.7) Decree No.  2-08-362 of 28  May 2009 on the iodization of salt for human 
consumption 
Regulation of vinegar (3.1.7) Decree No.  2-10-385 of 27  May 2011 regulating the manufacture of and trade in 
vinegar  
Regulation of oils (3.1.7) Decree No.  2-14-268 of 29  January  2015 on the quality and safety of olive oils 
and olive pomace oils placed on the market 
Regulation of tea (3.1.7) Decree No.  2-13-711 of 4  March  2015 on the quality and safety of tea placed on 
the market 
Regulation of labelling (3.1.7)  Decree No.  2-12-389 of 22  April 2013 laying down the conditions and terms for 
the labelling of food products 
Undesirable substances in animal feed (3.1.7) Order No.
 1490-1413 dated 3  May 2013 of the Minister of Agriculture and Marine 
Fisheries 
Export control (3.2.1) Law No.  61-12 amending and supplementing Law No.  31-86 establishing the 
Autonomous Export Control and Coordination Agency (15 August 2013)  
Government procurement (3.4.1.3) Decree on government procurement  
Intellectual property (3.3.5) Law No.  23-13 supplementing and amending Law  No. 17-97 on the protection of 
industrial property 
Self-entrepreneur status (1.3)  Law No.  114-13 of January  2015 on the status of self-entrepreneurs 
Banking law (4.11.2) Law No.  103.12 on credit institutions and similar organizations 
Casablanca Finance City (4.11)  Law No.  44-10 of 2011  
Venture capital institutions (4.11) Law No. 18-14 amending and supplement ing Law No. 41-05 on Venture Capital 
Institutions, published in the Official Journal on 19 March 2015 
Source: WTO Secretariat. 
2.10.  The Central Body for the Prevention of Corruption (ICPC) was set up in 2008 with 
responsibility for coordinating, supervising and mo nitoring anti-corruption policies. A five-pronged 
reform of the justice system is also in progre ss designed to: (i) consolidate guarantees of the 
independence of the justice system while invest ing the Supreme Council of the Judiciary with the 
status of a constitutional body; (ii) modernize rules, in particular those governing business and 
investment; (iii) upgrade structures and human resources; (iv) enhance the efficiency of the 
judicial system by eliminating red tape and the complexities currently hampering it; and (v) raise moral standards in the justice system in order to protect against the temptations of corruption and 
the abuse of power. 
2.11.  In May 2012 Morocco signed the OECD Declaration on Propriety, Integrity and Transparency 
in the Conduct of International Business and Finance.
10 Transparency International ranked Morocco 
80th out of 175 countries in 2014 as regards governance, which was a marked improvement on its 
2013 ranking of 91st among 177 countries.11 In 2011, Morocco was the subject of a report under 
the United Nations Convention against Corruption (UNCAC) following the country's ratification of that Convention in May 2007.
12 Published in 2008, the Moroccan Code of Good Corporate 
Governance Practices was supplemented in 2012 by the Code of Good Governance Practices in 
State-owned Enterprises and Public Institutions (EEPs).13 These developments will undoubtedly be 
beneficial to international trade and investment. 
                                               
10 OECD (2013). 
11 Viewed at: http://www.transparency.org/country/#MAR . 
12 Viewed at: http://www.transparency.org/fi les/content/publication/96-civil-society-review-morocco-
2011.pdf . 
13 Circular No. 3/2012 of 19 March 2012. Websites also viewed: 
http://www.ecgi.org/codes/documents/morocco_code_march2008_fr.pdf  and 
http://www.finances.gov.ma/Docs/2013/de pp/Codegouvernance_fran%C3%A7ais.pdf . WT/TPR/S/329 • Kingdom of Morocco 
 
- 28 - 
 
  2.12.  Since its preceding TPR (2009), Morocco has also made significant headway according to 
the indicators of the World Bank's Doing Business programme, which is testimony to the efforts deployed to improve the business environment, in cluding the creation of the National Committee 
for Business Environment in 2009. Cross-border trade has improved markedly in terms of 
time-frames, costs and the number of export an d import documents required. There have also 
been improvements in respect of facilitating a ccess to credit and the payment of taxes, which 
reflect the significant efforts made by the fiscal administrations. The cost of setting up companies 
has fallen appreciably. Morocco no longer stipulates a minimum capital requirement for limited 
liability companies.
14 Ownership transfers nonetheless remain costly, and there has been no 
improvement in this regard; the cost of raising loans is still high by international standards. 
2.13.  The country ranks 77th out of 148 countries (73rd out of 133 countries in 2009) in the World 
Economic Forum ranking15, which identifies excessive bureaucracy as the main constraint on the 
private sector. The report underlines the need to press ahead with reforms, more specifically in the following areas: (i) protection of intellectual property (in which Morocco ranked 90
th out of 148); 
(ii) innovation (106th); (iii) labour market regulation (122nd); and (iv) the quality of higher 
education (102nd). 
2.2  Trade policy objectives 
2.14.  As of the early 1990s the Moroccan Government resolutely began opening up its economy 
internationally so as to attract outside investment and promote exports while gradually liberalizing imports. This opening to foreign partners has been evident in most of Morocco's leading production sectors, especially in industry (Section 4.5), tour ism (4.7), and in the sectors of transport (4.6), 
mining (4.3) and energy (4.4). The Green Morocco Plan (Section 4.1), which aims to foster 
export-oriented and environmentally sustainable agri culture, also shields the sector from foreign 
competition. 
2.15.  A number of infrastructure development pr ojects (ports, roads, telecommunications) were 
also launched or completed during the period 2009-2014, and have positively impacted international trade and investment. The appreciable increase in foreign direct investment (FDI), 
especially in 2013, (Section 1.4) would suggest that Morocco's foreign partners have taken this 
policy on board. 
2.16.  Morocco has liberalized its trade mainly with the European Union, then with the 
United States. Its stated aims are to be part of the regional integration and trade cooperation 
process, together with the African and Arab countri es in particular. Accordingly, Morocco is one of 
the countries having concluded the largest number of bilateral and regional free trade agreements (Table 2.2). The WTO framework provides a package of multilateral rules and disciplines for 
Moroccan trade policy, and they will serve as re ference points for these bilateral agreements. 
Table 2.2 List of regional trade agreements concluded by Morocco, 2015 
Parties and agreement Effective date Coverage of 
the 
Agreement Notification to the WTO 
Year Legal provision 
Morocco - United States 01.01.06  Goods & 
services 2005 GATT Article XXIV & 
GATS Article V 
Morocco – Turkey 01.01.06  Goods  2006 GATT Article XXIV  
Morocco - European Union 01.03.00  Goods  2000 GATT Article XXIV  
New agricultural protocols (in the form of an 
exchange of letters with the EU) 01.10.12  Goods  ..  
Morocco - European Free Trade Association (EFTA) 01.12.99
 Goods  2000 GATT Article XXIV  
Agreement establishing the Greater Arab Free 
Trade Area (GAFTA) 01.01.98  Goods  2006 GATT Article XXIV  
Global System of Trade Preferences among 
Developing Countries (GSTP) 19.04.89  Goods  1989 Enabling clause  
                                               
14 Law No. 24-10 amending and supplementing La w No. 5-96 on general partnerships, limited 
partnerships, partnerships limited by shares, limited liability companies and joint ventures (Article 46); viewed 
at: http://adala.justice.gov.ma/production/html/Fr/liens/..%5C173580.htm . 
15 WEF (2014). WT/TPR/S/329 • Kingdom of Morocco 
 
- 29 - 
 
  Parties and agreement Effective date Coverage of 
the 
Agreement Notification to the WTO 
Year Legal provision 
Agadir Agreement 06.07.06  Goods  Not notified 
Morocco - United Arab Emirates  09.07.03  Goods  Not notified 
Morocco – Tunisia 16.03.99  Goods  Not notified 
Arab Maghreb Union Non-operational  Goods  Not notified 
.. Not available. 
Source:  WTO Secretariat, Regional Trade Agreements database, 
http://rtais.wto.org/UI/PublicMaintainRTAHome.aspx . 
2.3  Trade agreements and arrangements 
2.3.1  World Trade Organization (WTO) 
2.17.  Morocco is an original WTO Member and observed the Organization's 20th anniversary by 
hosting an African Ministerial and Parliamentary Conference in Marrakesh in April 2015. The Protocol of Amendment to insert the Agreement on Trade Facilitation into Annex 1A of the 
WTO Agreement was adopted in November 2014.
16 Morocco was in the process of ratifying it 
in 2015. Morocco had not previously signed any plur ilateral agreement or any of the protocols and 
agreements concluded under the WTO; Table 2.3 sh ows Morocco's main notifications to the WTO. 
Table 2.3 Morocco's notifica tions to the WTO, 2009-2014 
Agreement/Decision Document symbol and date of the most recent notification Description of 
notification 
Agreement on Agriculture  
Article 18.2 G/AG/N/MAR/39, 06/05/2014; G/AG/N/MAR/35, 09/01/2012  Tariff quotas 
Articles 10 and 18.2 G/AG/N/MAR/40, 06/05/2014; G/AG/N/MAR/34, 09/01/2012  Export subsidies  
Articles 5.7 and 18.2 G/AG/N/MAR/38, 05/05/2014; G/AG/N/MAR/36, 09/01/2012  Special safeguard  
Article 18.2 G/AG/N/MAR/37, 27/03/2012  Domestic support  
Agreement on import licensing procedures 
Articles 1.4(a) and 8.2(b) G/LIC/N/1/MAR/7 and G/LIC/N/1/MAR/8, 20/06/2014; 
G/LIC/N/1/MAR/5, 09/11/2012; G/LIC/N/1/MAR/4/Corr.1, 05/12/2011; G/LIC/N/1/MAR/4, 29/11/2011 Laws and regulations
 
Articles 1.4(a) and 8.2(b) 
and 7.3 G/LIC/N/1/MAR/6, 09/11/2012; G/LIC/N/1/MAR/3/Corr.1, 02/09/2011; 
G/LIC/N/1/MAR/3, 25/07/2011; G/LIC/N/1/MAR/2/Corr.1, 28/01/2011; 
G/LIC/N/1/MAR/2, 26/01/2011 Laws and regulations  
Articles 5.1 to 5.4 G/LIC/N/1/MAR/1, 29/11/2011  Laws and regulations  
Regional trade agreements  
Articles GATT 1994 XXIV; 
GATT 1994 XXIV:7(a) WT/REG91/N/1/Add.2/Rev.1 and WT/REG91/N/1/Add.3/Rev.1, 
25/03/2013; WT/REG91/N/1/Add.2 and WT/REG91/N/1/Add.3 04/05/2012; WT/REG91/N/1/Add.1, 22/10/2010 Laws and regulations
 
Anti-dumping     
Article 16.4 
Article 18.5 G/ADP/N/265/MAR, 13/03/2015; G/ADP/N/259/MAR, 15/10/2014; 
G/ADP/N/252/MAR, 29/01/2014; G/ADP/N/244/MAR, 30/09/2013; 
G/ADP/N/237/MAR, 04/03/2013; G/ADP/N/1/MAR/3; G/SCM/N/1/MAR/3; 
G/SG/N/1/MAR/2, 01/03/2013; G/ADP/N/230/MAR, 13/09/2012; G/ADP/N/230/MAR, 26/03/2012; G/ADP/N/216/MAR, 27/07/2011 Laws and regulations
 
Agreement on sanitary an d phytosanitary measures  
Annex B, paragraph 7 G/SPS/N/MAR/41, 10/04/2015; G/SPS/N/MAR/40, 07/01/2015; 
G/SPS/N/MAR/39, 15/12/2014; G/SPS/N/MAR/38, 14/08/2014; G/SPS/N/MAR/37, 20/09/2013; G/SPS/N/MAR/36, 14/08/2013; 
G/SPS/N/MAR/35, 24/04/2013; G/SPS/N/MAR/34, 05/02/2013; 
G/SPS/N/MAR/33.Add.1, 25/09/2012; G/SPS/N/MAR/33, 25/07/2012; G/SPS/N/MAR/32, 29/03/2012 and G/SPS/N/MAR/31, 25/07/2011 and G/SPS/N/MAR/30, 15/07/2011 and G/SPS/N/MAR/29, 10/05/2010 Sanita
ry and 
phytosanitary measures 
Safeguards   
Articles 9.1 and 12.4 
Article 12.8 G/SG/N/7/MAR/3, G/SG/N/11/MAR/3, 22/10/2014; G/SG/N/1/MAR/2, 
01/03/2013 Laws and regulations  
Article 12.1(a) G/SG/N/6/MAR/8, 17/06/2014; G/SG/N/6/MAR/7, 10/10/2012; 
G/SG/N/6/MAR/6, 24/08/2010  Laws and regulations  
                                               
16 Viewed at: https://www.wto.org/english/tratop_ e/tradfa_e/tradfa_agreement_e.htm . WT/TPR/S/329 • Kingdom of Morocco 
 
- 30 - 
 
  Agreement/Decision Document symbol and date of the most recent notification Description of 
notification 
Articles 9.1, 12.1(b), 
12.1(c) G/SG/N/8/MAR/3/Suppl.1/Corr.1; G/SG/N/10/MAR/3/Corr.1; 
G/SG/N/11/MAR/2/Suppl.1/Corr.1, 26/05/2014; G/SG/N/8/MAR/3/Suppl.1; G/SG/N/10/MAR/3; G/SG/N/11/MAR/2/Suppl.1, 20/12/2013 Laws and 
regulations  
Articles 9.2, 12.1(b) and 
(c) G/SG/N/8/MAR/3/Suppl.2; G/SG/N/10/MAR/3/Suppl.1;  
G/SG/N/11/MAR/2/Suppl.2, 11/04/2014  Laws and regulations  
Articles 9.2, 12.1(b), 12.4, 
12.6 G/SG/N/7/MAR/2; G/SG/N/8/MAR/3; G/SG/N/11/MAR/2, 02/05/2013 Laws and regulations  
Repeal G/SG/N/9/MAR/3, 12/01/2011; G/SG/N/9/MAR/2, 21/09/2010  Laws and regulations  
Articles 9.2, 12.1(b) and 
(c) G/SG/N/8/MAR/2/Suppl.3; G/SG/N/10/MAR/2/Suppl.3; 
G/SG/N/11/MAR/1/Suppl.3, 03/09/2010 Laws and regulations  
Agreement on subsidies and countervailing measures  
Article 32.6 G/SCM/N/1/MAR/3, 01/03/2013  Laws and regulations  
Agreement on trade in services   
Article GATS III:3 S/C/N/740 and S/C/N/741, 09/05/2014; S/C/N/735 and S/C/N/738, 
11/04/2014; S/C/N/732, S/C/N/733, S/C/N/734, S/C/N/736 and 
S/C/N/737, 10/04/2014; S/C/N/608 and S/C/N/609, 21/11/2011  Laws and regulations  
Trade Facilitation Agreement  
Ministerial Decision 
WT/MIN(13)/36 WT/PCTF/N/MAR/1, 4/08/2014  Notification of 
Category A commitments 
Source: WTO Secretariat. 
2.18.  In the wake of the Bali Ministerial Conf erence in December 2013, the Moroccan authorities 
focused their participation in the WTO on: (i) trade facilitation; (ii) agriculture; and (iii) intellectual 
property. Morocco has already effected several of the reforms envisaged under the new trade 
facilitation provisions (Section 3.1). In agricultur e, the authorities are taking part in the tariff 
quota negotiations (Section 3.1 and 4.1). Morocco forms part of the most active groups in the 
TRIPS negotiations in progress in the WTO17, particularly on geographical indications. 
2.19.  The WTO Institute for Training and Technical Cooperation (ITTC) extends technical 
assistance to Moroccan civil servants in order to build their capacity to implement international 
trade agreements and help improve their participat ion in the multilateral negotiations. The number 
of Moroccan civil servants who have benefited from WTO technical assistance increased from 36 in 2009 to 158 in 2013, though the figure fell back to 78 participants in 2014 (Chart 2.1). This 
reduction was partly offset by a significant increase in online courses. 
Chart 2.1 Number of participants in WTO te chnical assistance and training activities, 
2009-2014 
52419574119
1871853
6557
73
020406080100120140160180200
050100150200250300
2009 2010 2011 2012 2013 2014Online courses
In‐person courses
CostNumber of participants
Total: CHF 1.1 million(CHF '000)
 
Source: WTO Secretariat. 
                                               
17 Viewed at: https://www.wto.org/english/tratop_e/trips_e/trips_groups_e.htm . WT/TPR/S/329 • Kingdom of Morocco 
 
- 31 - 
 
  2.20.  As Chart 2.1 shows, the number of Moroccan participants in e-learning courses grew six-fold 
in six years. The online courses most attractive to Moroccan civil servants are "Introduction to the WTO", level 1 ("generalist" path), followed by "Multilateral Trade Agreements", level 2 ("generalist" path). 
2.21.  WTO technical assistance has attracted participants with diverse backgrounds from the 
public and private sectors, the media and from academia. For four years the WTO also funded a Chair of International Trade at the Mohammed V University. As coordinator of the African Group in 
2013, Morocco benefited from WTO support in the form of an 11-month internship. The gender 
distribution of Moroccan participants in WTO activities was 360 men versus 227 women for the period 2009-2014. 
2.22.  As regards the topics chosen by Moroccan civil servants during the 2009-2014 period, 
activities of a general nature (relating to most  WTO topics) accounted for 50% of all types of 
activity (Chart 2.2), followed by SPS measures (15%), non-agricultural market access (NAMA) 
(6%), and trade in services (GATS) (5%). 
Chart 2.2 WTO assistance to Morocc o, by field of activity, 2009-2014 
0% 5% 10% 15% 20% 25% 30% 35%TBTSPSServicesMedia relationsRulesDispute settlementNegotiationsGovernment procurementGeneralTrade facilitationEnvironmentDevelopmentWTO ChairsNAMAAgricultureTRIPSRTAsAccessions
Share of total cost (Total: CHF 1.1 million)
Share in the number of participants (Total: 672)
Cost
Participants
 
Source: WTO Secretariat. 
2.3.2  Agreements with the European countries and Turkey 
2.3.2.1  European Union 2.23.  The EU-Morocco Association Agreement was signed in 1996 and took effect in 2000.
18 It 
provided for the phased establishment of a free tr ade area for industrial goods traded directly 
between the two partners, over a 12-year  transition period that ended in 2012.19 As pertains to 
agricultural products, new protocols were implemented in October 2012, repealing the previous 
ones. These new protocols contain provisions on safeguards, sanitary and phytosanitary measures, 
standards and technical regulations. Table 2.4 sets out the tariff preferences accorded reciprocally 
by the parties. 
                                               
18 The Agreement can be  viewed in full at: 
http://rtais.wto.org/UI/PublicPreDefRe pByLegalCoverShowCard.aspx?rtaid=92 . 
19 General Customs Administration, Morocco-Europ ean Communities Association Agreement, 2010; 
viewed at: http://www.douane.gov.ma/dms_prod/loadDocument?documentId=43327 . WT/TPR/S/329 • Kingdom of Morocco 
 
- 32 - 
 
  Table 2.4 Tariff preferences under the EU Morocco Agreement, 2015  
Trade Agricultural products  
WTO definition Fisheries  
products Non-agricultural products 
Imports into Morocco: 
products originating in 
the EU Reduced customs duties: average of 
16.3% (MFN: 30%). Average dutiable 
rates on the 1,071 dutiable lines: 39% Reduced customs 
duties: average of 
10.6% (MFN: 16.6%) Duty free except for 141 lines, 
average duty: 0.2%, 
(MFN: 9.3%); average duty on the 141 dutiable lines: 17% 
Imports into the 
European Union: 
products originating in 
Morocco Reduced customs duties and tariff quotas: 
average of 0.4% (MFN: 14.4%). Average 
duty on the 48 dutiable lines: 36% Duty free 
(MFN: 12.0%) Duty free (MFN: 3.8%) 
Source: WTO Secretariat. 
2.24.  Moroccan exports under this Agreement in creased 6% annually for the period 2008-2014 to 
stand at DH 126.6 billion; the share of these expo rts enjoying effective preferences, or almost 
DH 49 billion in 2014, increased by 26% per annum. Moroccan imports from the EU rose by 3% annually over the period to reach close to DH 200 billion; the share entering with preferential 
treatment was up 7% to DH 95 billion, with the bulk of the remainder entering under the 
MFN regime. Negotiations were launched in March 2013 with a view to concluding a Deep and Comprehensive Free Trade Agreement (DCFTA) between Morocco and the European Union.
20 
2.3.2.2  Agreement with EFTA 
2.25.  Signed on 19 June 1997 and implemente d by the parties since 2000, the Association 
Agreement with EFTA covers goods only. For non-agricultural products it envisages progressive tariff reduction over 12 years, along the lines of the EU scheme.
21 For agricultural products, unlike 
the agreement with the EU, concessions have b een exchanged separately with each of the 
member countries, as EFTA does not have a common agricultural policy.22 The value of Morocco's 
exports to EFTA countries fell (less than €2 billi on in 2014), but the share of exports covered by 
preferences rose by 16% per annum between 2008 and 2014. Imports also grew substantially to 
DH 3 billion, of which DH 1.6 billi on was covered by preferences. 
2.3.2.3  Agreement with Turkey 2.26.  Moroccan trade with Turkey has grown dy namically since 2008, running at 17% annually for 
exports (totalling DH 4.6 billion in 2014) and at  12% per annum for imports (14 billion in 2014). 
Preferential trade has not expanded significantly fa ster than overall trade. Signed in April 2004 and 
in force since January 2006, the free trade agreem ent between Morocco and Turkey covers mainly 
non-agricultural products as well as some agricultural products the trade of which has been 
partially liberalized through preferential tariff quotas. Under this agreement, a free trade area for non-agricultural products between Morocco and Turkey was gradually established over a period of 
ten years, with asymmetric treatment in favour of Morocco, whose non-agricultural products have 
enjoyed full exemption since the entry into force of the agreement. For non-agricultural products 
originating in Turkey and imported into Morocco , tariffs were phased out over ten years (in 
keeping with the schedules). As of 1 January 2015, the agreement entered into its 10
th and 
last year of tariff elimination. All non-agricultural products originating from the two countries are 
now being traded free of duty. 
2.3.3  Trade relations with Arab countries 
2.27.  Morocco's stated aim since 2001 has been to establish a customs union and a common 
market with its Arab partners. The 31st session of the Council of Ministers of Foreign Affairs of the 
Maghreb Union, convening in Rabat in May 2013, call ed for the creation of an area providing for 
the free movement of persons, services and goods, and for the strengthening of banking 
cooperation in the Maghreb. This customs union initiative would resurrect the Arab Maghreb Union (AMU), which has so far failed to get off the ground since it was launched in 1989. Regional 
political instability and insecurity together with the closure of the land borders between Morocco 
                                               
20 Viewed at: http://trade.ec.europa.eu/do clib/press/ind ex.cfm?id=888 . 
21 Viewed at: https://www.admin.ch/ opc/fr/classified-
compilation/20021941/201304010000/0.632.315.491.pdf . 
22 Viewed at: http://www.invest.gov.ma/index.php?Id=34479&lang=fr . WT/TPR/S/329 • Kingdom of Morocco 
 
- 33 - 
 
  and Algeria are drastically limiting cooperation among the countries in the subregion. Most of 
Morocco's trade with its Maghreb partners takes place under the Agadir Agreement (see below). 
2.3.3.1  Greater Arab Free Trade Area (GAFTA) 2.28.  The agreement creating the Greater Arab Free Trade Area dates back to 1997 and its 
implementation was completed in 2005. The WTO was notified in October 2006.
23 The agreement 
covers only goods originating in and coming directly from the 18 Arab countries, with the exception of meat, cereal, soya bean and their byproducts covered by the Morocco-United States 
Free Trade Agreement, and this in order to av oid eroding the preference accorded to the 
United States. The Agreement provides for full exemption from import duty and taxes having equivalent effect.
24 
2.3.3.2  Relations with the United Arab Emirates (UAE) 
2.29.  The Morocco-UAE Free Trade Agreement, which has not been notified to the WTO, was 
signed on 25 June 2001 and took effect on 9 July 2003. Since 2005, Morocco has accorded entry free of all duties and taxes for goods from the UAE,  with the exception of the products covered by 
the aforementioned preferential clause in favour of the United States.
25 Trade between the 
two countries expanded by more than 27% on average between 2009 and 2014, accounting for 0.7% of Morocco's external trade in 2014. FDI was up by 33% between 2010 and 2014. With a 
share of 13%, the UAE ranked second among foreign investors in Morocco in 2014, after France. 
2.3.3.3  Arab-Mediterranean Free Trade Agreement ("Agadir Agreement") 2.30.  The Agadir Agreement took effect on 27 March 2007. It brings together some 
Arab-Mediterranean countries (Egypt, Jordan, Morocco and Tunisia) and has not been notified to 
the WTO.
26 It commits the parties to waiving all import duties and any taxes having equivalent 
effect. The rules of origin provide for diagonal cumulation of origin for products manufactured jointly in EU Member countries, the EFTA countries and in Turkey (Pan-Euro-Med), with the 
exception of agricultural and agro-industrial prod ucts that have not yet been liberalized between 
the EU and each of the parties to the Agreement.
27 The value of Morocco's total imports from the 
EU, EFTA and Turkey combined rose by 4%  annually between 2008 and 2014 to stand at 
DH 6.5 million. The share of imports enjoyi ng effective preferences increased by 21%, 
demonstrating the attractiveness of this scheme to importers. Moroccan exports benefiting under the scheme have grown appreciably, with exports totalling DH 2.2 billion in 2014. 
2.3.4  Agreements with the sub-Saharan African countries 
2.31.  In the light of the rapid growth of trade in  general and trade in services in particular with 
the countries of sub-Saharan Africa (Section 4.11), the Moroccan authorities are attempting to redefine the framework of their regional trade c ooperation. Morocco currently accords preferential 
access to some products originating in and comi ng directly from 34 least developed countries 
(LDCs) in Africa.
28 
2.32.  Tariff and trade agreements have been concluded with Guinea and Senegal providing for 
reciprocal tariff exemption. In January 2015, pub lic-private and private-private agreements were 
concluded between Morocco and Côte d'Ivoire for economic partnership mainly in the realm of infrastructure. On balance, the establishment of  mixed commissions for economic cooperation, as 
forums where government leaders and economic operators can identify partnership opportunities 
                                               
23 Viewed at: http://rtais.wto.org/UI/PublicShowMemberRTAIDCard.aspx?rtaid=16 . 
24 General Customs Administration, Tariff and free trade agreements between Morocco and Arab and 
African countries and Generalized System of Preferences, 2010; viewed at: http://www.google.ch/url?sa=t&rct=j&q=&esrc=s& frm=1&source=web&cd=1&ved =0CB4QFjAA&url=http%3A
%2F%2Fwww.douane.gov.ma%2Fdms_prod%2FloadDocument%3FdocumentId%3D43330&ei=CUFcVerwOMH
BUrvMgdgD&usg=AFQjCNFHid D4jgkfcFlHsP3G0LCUC2tq4Q . 
25 Viewed at: http://www.abh-ace.be/fr/binaries/UAE.FR.Final.Final-A5-LD_tcm449-263989.pdf . 
26 Viewed at: http://www.agadiragreement.org/Home.aspx . 
27 For further details, see in particular: 
http://www.agadiragreement.org/CMS /UploadedFiles/Etu de%20Textile%20-
%20Pays%20de%20l'Accord%20d 'Agadir%20-%20mars%202008.pdf . 
28 WTO document G/C/6, 9 May 2001. WT/TPR/S/329 • Kingdom of Morocco 
 
- 34 - 
 
  and share ideas for boosting economic relation s, have yielded encouraging results. Trade 
expanded by almost 18% between 2009 and 2013.  Moroccan private investment in Africa now 
stands at almost DH 16 billion. These investments cover a diverse range of mainly high value-added sectors. 
2.3.5  Agreements with countries of the Americas 
2.33.  Since coming into force in 2006, the free trade agreement with the United States has 
boosted both the volume of trade, from US$1 billion in 2004 to US$4 billion in 2012, and of direct 
investment, which is also covered under the agreement. More than 120 US companies are now 
established in Morocco. They represent an overall investment of over US$2.2 billion and generate 
more than 100,000 direct and indirect jobs.
29 
2.34.  Since 2006 the agreement has permitted free access to the US market for most of 
Morocco's non-agricultural products including fisheries products, but not textiles and clothing. The 
bulk of trade in agricultural products is now free of customs duties and taxes; the most sensitive products enjoy tariff preferences within the limi ts of an annual tariff quota (Section 4.1). The 
agreement provides for the holding of strategic dialogues, three of which have taken place since 
Morocco's previous TPR in 2009. 
2.35.  As pertains to trade in services and to investment, the FTA with the United States provides 
for all sectors to be free of restrictions, barring those specified in a "negative" list. This approach 
led to the drawing up of a list of exceptions to national treatment, which was notified by Morocco 
as part of its process of accession to the OECD Declaration on International Investment and Multinational Enterprises (Section 2.4). 
2.36.  Canada and Morocco are currently engaged in negotiations with a view to concluding a free 
trade agreement.
30 
2.3.6  Non-reciprocal pr eferential arrangements 
2.37.  Australia, Belarus, Canada, Japan, New Zealand and Russia accord tariff preferences to 
Morocco under the Generalized System of Preferences (GSP).31 Moroccan exports of products 
covered by the GSP are therefore totally or pa rtially exempt from customs duties in those 
countries. Morocco ceased being accorded GSP benefits by the United States with the 
implementation of the Morocco-United States Free Trade Agreement in 2006, and by the EU as of 
1 January 2014. 
2.4  Investment regime 
2.38.  Encouraging FDI is a Moroccan Government priority. Broadly speaking, the relevant 
legislation applies equally to Moroccan and foreign legal entities and to domestic or foreign investment (direct and portfolio), with the exception of certain monopolies (e.g. phosphate 
mining), certain provisions regarding foreigners in the natural resource sector and the acquisition 
of agricultural land. UNCTAD maintains a website that lists all texts and measures relating to investment worldwide, including in Morocco.
32 UNCTAD reviewed Morocco 's investment policy in 
2008 and a report on the implementation of the re commendations of that review is expected at 
the end of 2015.33 
                                               
29 Viewed at: http://www.lopinion.ma/def.asp?codelangue=23&id_info=45170 . 
30 Viewed at: http://www.canadainterna tional.gc.ca/morocco-
maroc/bilateral_relations_bilaterales/canada_morocco-maroc.aspx?lang=fra . 
31 General Customs Administration, Tariff and free trade agreements between Morocco and Arab and 
African countries and Generalized System of Preferences; viewed at: http://www.google.ch/url?sa=t&rct=j&q=&esrc=s& frm=1&source=web&cd=1&ved =0CB4QFjAA&url=http%3A
%2F%2Fwww.douane.gov.ma%2Fdms_prod%2FloadDocument%3FdocumentId%3D43330&ei=CUFcVerwOMH
BUrvMgdgD&usg=AFQjCNFHid D4jgkfcFlHsP3G0LCUC2tq4Q . 
32 UNCTAD – Investment Policy Hub; viewed at: http://investmentpolicyhub.unctad.org . 
33 UNCTAD (2015, forthcoming). WT/TPR/S/329 • Kingdom of Morocco 
 
- 35 - 
 
  2.39.  The OECD published a similar review in 201034 after Morocco became the 42nd country to 
accede to the OECD Declaration on International Investment and Multinational Enterprises in November 2009. In acceding to the Declaration, Morocco undertook to grant national treatment to 
foreign investors, with the exception of those on a negative list notified upon accession and 
regularly updated, and to encourage responsible corporate behaviour. In exchange, other parties 
acceding to the Declaration guarantee equivalent treatment to Moroccan investors abroad. 
2.40.  In the process of accession to the OECD  Declaration on International Investment and 
Multinational Enterprises, Morocco identified the sectors in which it maintains restrictions on 
market access and national treatment for FDI. Morocco places a 49% cap on foreign ownership of capital in air transport companies (Section 4.6.4) and maritime transport companies (Section 4.6.3), as well as marine fishing companies (Section 4.2).
35 Another restriction notified by 
Morocco concerns access for foreign investors to the ownership of agricultural land; foreigners may 
nonetheless enter into long-term leases (99 years maximum) on such land. There is a substantial presence of foreign investors in the agricultural sector, especially as regards agricultural land 
concessions previously managed by government agencies. In the banking sector, Morocco has 
reserved a discretionary right under certain intern ational agreements to limit all foreign majority 
stakes in the capital of large national banks, but does not appear to have exercised that right (in 
practice). 
2.41.  The reform of the 1995 Investment Charter, already recommended by UNCTAD in 2008, is 
still in progress. Although Morocco's investment regime has undergone some changes since its preceding TPR in 2009, the investment regime has still not been the subject of a law consolidating 
all the relevant texts and encompassing all activities. A draft investment law is in preparation, 
however. According to information from the Moroccan Investment Development Agency, the draft is being examined by the General Secretariat of  the Government. The text is not expected to 
consolidate all investment provisions, however. 
2.42.  At the institutional level, the Moroccan Investment Development Agency (AMDI) was set up 
in 2009 under the supervision of the MICIEN.
36 The AMDI is responsible for developing and 
promoting investment in Morocco and constitutes the secretariat of the Investment Commission.37 
The Moroccan Investment Development Agency (AMDI) works with the Regional Investment Centres (CRIs) in promoting and supporting inve stors. In terms of promotion, the CRIs are a 
source of information for promoting the re gions and their territorial development. 
2.43.  Each project for which it is hoped to obtain  state aid must first go through the CRIs and be 
approved by them before being processed by  the AMDI. According to the OECD, the main 
challenge is that of transforming all CRIs into  genuine integrated single windows equipped to 
handle all the administrative steps involved in the process of setting up a business (registration, 
reporting and compliance, including licensing and authorizations).
38 
2.4.1  Investment Charter 
2.44.  Despite being deemed outdated by the authorities, Framework Law No. 18-95 of 1995 
establishing the Investment Charter is still the main investment legislation.39 The preparation of a 
new law on investment is still a major priority legislative project for 2015. A consolidated text on the general investment regime would clarify and lend greater transparency to the conditions under 
which investors operate. The addition of implementing decrees, including determination of the 
legal remedies available to investors (see below) would complete this legislation and render it effective and credible. As things stand, the agricultural sector (Section 4.1), offshore banks, 
offshore holding companies and mining companies have their own regulations which are distinct 
from the Charter. 
                                               
34 OECD (2010). 
35 Maritime fishing licences may be accorded only to vessels flying th e Moroccan flag and subject to the 
same capital limitations and restrictions as maritime tr ansport companies, or to foreign vessels chartered by 
Moroccan natural or legal persons. 
36 Viewed at: http://www.invest.gov.ma . 
37 The AMDI was created under Dahir No. 1-09-22 of 18 February 2009 enacting Law No. 41-08, in 
replacement of the Foreign Investment Directorate. 
38 Viewed at: http://www.oecd.org/globalrelati ons/Dim I-5 R%C3%A9sum%C3%A9.pdf . See the 
UNCTAD progress report on Morocco's IPR for further informatio n in this regard. 
39 Viewed at: http://www.sgg.gov.ma/http://www.sgg.go v.ma/Portals/0/lois/CHARTE_INVES_FR.pdf . WT/TPR/S/329 • Kingdom of Morocco 
 
- 36 - 
 
  2.45.  The Charter provides a convertibility regime  for resident and non-resident foreign investors 
and Moroccans living abroad bringing in foreign currency, under which they may freely transfer abroad the dividends and profits generated by these investments, as well as the proceeds of their 
disposal or liquidation, without any limitation on the amount or duration, after payment of the 
applicable duties and taxes in Morocco. Resident foreigners are allowed to transfer their profits, 
salaries, wages, pensions and fees. Funds coming from abroad may pass through an account in foreign currency or convertible dirhams. This account makes it possible to conduct investment 
transactions in Morocco and guarantees the transf er and the repatriation of the proceeds of the 
investment as well as the added value from any resale. Moreover, Moroccan banks may grant local-currency loans to foreigners not resident in Morocco to finance the purchase or building of residences in Morocco, covering up to 70% of th e building's purchase or construction price. 
2.46.  Although the Charter provides for certain income tax or corporate tax exemptions for 
investors, all incentives and other fiscal measures are now in principle contained in the General Tax Code (CGI) (Section 1.2), which takes precedence  over all previous legislation. Article 7 of the 
Charter (reproduced in Article 6B of the CGI) offers exporting companies full exemption from 
corporation tax for a period of five years and a re duction in corporation tax to 17.5% (instead of 
the usual 30% rate) after this period. This reduction is also available to companies that set up in 
certain prefectures and provinces stipulated  by decree, and to craft enterprises. 
2.47.  Articles 17 and 18 of the Charter lay the groundwork for the State to bear certain investor 
expenditures such as for the purchase of land, vocational training or external infrastructure spending, and create the Investment Promotion Fund.
40 The Charter also permits the importation 
of capital goods, equipment and tools, spare pa rts and accessories needed to make and develop 
investment, at rates varying between 2.5% and 10%. 
2.4.2  Free zones regime 
2.48.  Subject to prior authorization, domestic or foreign companies wishing to set up in Morocco 
for export purposes may operate under the export free zones (ZFE) regime, pursuant to a law which also dates from 1995.
41 Exports from Morocco's free zones increased from DH 10.5 billion to 
DH 34.5 billion between 2008 and 2014.  According to the authorities, the export free zones 
constitute one of main factors behind the growth in investment in Morocco. 
2.49.  The authorization is granted by the local ZF E commission at the place of establishment, as 
the body that decides on the eligibility of projects for benefits under the ZFE regime. All the 
activities authorized in export free zones are indust rial export activities (agro-industry, textiles and 
leather, metalworking, mechanics, electrical equipment, etc.) and the related service activities. According to the authorities, there is a priori  no minimum share of output that must be exported. 
2.50.  The approval of the Foreign Exchange Board is required before legal entities headquartered 
in Morocco and Moroccan citizens residing in Morocco may set up business in export free zones. Transactions taking place within export free zones must be settled exclusively in convertible 
foreign currency. 
2.51.  Goods entering or leaving the export free zones for export purposes and those obtained or 
remaining in these zones are exempt from all direct or indirect duties and taxes affecting imports, movement, consumption, production or exports. Under this regime, companies are also fully 
exempt from corporation tax during the first five consecutive fiscal years, and subject to a reduced 
corporation tax rate of 8.75% for the next 20 consecutive fiscal years; natural persons are granted full exemption from income tax during the first five consecutive fiscal years and a rebate of 80% 
for the following ten consecutive years. There are no  restrictions on foreign exchange transactions 
or on capital repatriation and currency convertibility.  Registration fees are waived for acts relating 
to the constitution or increase of capital for companies established in free zones. The concessions 
listed above may not be cumulated with any other investment incentives. 
2.52.  As noted by the authorities, in addition  to the above benefits, companies setting up in 
export free zones benefit from simplified procedures (i.e. single window), which allows them to circumvent red tape. 
                                               
40 Viewed at: http://www.maghrebarabe.org/admin_files/unpan005731.pdf . 
41 Law No. 19-94 enacted on 26 January 1995. WT/TPR/S/329 • Kingdom of Morocco 
 
- 37 - 
 
  2.4.3  Tax incentives for investment under the General Tax Code 
2.53.  The CGI provides for corporation tax or income tax waivers or reductions to encourage 
investment, in addition to those described above for export companies.42 
2.54.  Farms are exempt from corporation and income tax on their agricultural income. The 
Moroccan Government has decided, beginning in 2015, to phase in these two taxes for agricultural 
enterprises with a turnover of more than DH 5 million, which contrasts with the situation existing hitherto. From 1 January 2014 to 31 December 2015, only farmers with a turnover of less than 
DH 35 million will continue to benefit from corporate and income tax waivers; from 1 January 2016 
to 31 December 2017 only those with a turnover of less than DH 20 million; and from 1 January 2018 to 31 December 2019, only those with  a turnover of less than DH 10 million will be 
exempt. At the end of the process in 2020, only fa rmers with a turnover of less than DH 5 million 
will remain exempt from these two taxes. 
2.55.  Tax incentives are also accorded to ex porting mining companies that benefit from a 
permanent corporation tax rate of 17.5%. An 8.75% corporation tax is applied to companies with 
"Casablanca Finance City (CFC)" status; a 10% rate is applied to offshore banks, to CFC banks 
after the first five years, and any company making a fiscal profit of DH 300,000 or less; and a rate of 17.5% is levied on the activities of certai n companies (hotel, craft, mining, educational, 
sporting, etc.). 
2.56.  There are numerous special regimes, exemptions, reduced rates and suspensions 
(temporary or permanent) in respect of income ta x, for example for agricultural activities, hotel 
enterprises, businesses operating in export free zones, and for very small enterprises. 
2.57.  VAT exemptions on imports are also foreseen in the CGI for certain types of investment 
(Section 3.2). 
2.4.4  Investment aid 
2.58.  The Hassan II Fund for Economic and Social Development
43 offers financial aid for national 
or foreign investment. It bears a part of the costs incurred for the construction or purchase of buildings, and the purchase of capital goods by ente rprises operating in certain industrial sectors. 
Those eligible to benefit are new investment projects (creation or expansion) submitted by 
investors whose overall investment exceeds DH 10 m illion, excluding taxes, and provided that the 
amount invested in capital goods is more than DH 5 million, excluding taxes.
44 
2.59.  The financial input from the Hassan II Fund is 30% of the cost of commercial buildings 
(based on a maximum unit cost of almost DH 2,000/m2, excl. taxes), and a maximum of 15% of 
the cost of purchasing new capital goods (compared to 10% in 2009) (excl. import duties and taxes). Nevertheless, the financial contribution from the Hassan II Fund to any single project may 
not exceed 15% (versus 10% in 2009) of the overal l amount of the investment and is capped at 
DH 30 million (as against DH 20 million in 2009). 
2.60.  An Industrial Development Fund worth €2 billion has been set up to finance priority 
industrial sectors (Section 4.5.2). From this F und the State contributes 10% to the amount being 
invested in projects worth DH 200 million or more in eligible sectors (e.g. clothing, automotive, 
etc.). In principle, this aid cannot be cumulated with aid from the Hassan II Fund. 
2.4.5  International investment agreements and conventions 
2.61.  Morocco has signed some 60 bilateral ag reements on the promotion and protection of 
investments, of which 48 have entered into force. Three of these agreements were signed on a regional basis with the Arab Maghreb Union (AMU),  the Member States of the Organisation of the 
Islamic Conference and OPEC, respectively, but only  the first two have taken effect. The free trade 
                                               
42 Viewed at: http://www.finances.gov.ma/Docs/2014/DGI/cgi_2014_fr.pdf . 
43 The Hassan II Fund for Economic  and Social Development was esta blished by Dahir No. 1-02-02 of 
29 January 2002, enacting Law No. 36-01. 
44 Tax free means exempt from customs duties and taxes. WT/TPR/S/329 • Kingdom of Morocco 
 
- 38 - 
 
  agreement with the United States includes a chapter on investment. These agreements are 
essentially intended as a means of promoting inward foreign investment insofar as they protect investors from policy reversals. The negotiations on a Deep and Comprehensive Free Trade Agreement (DCFTA) between the EU and Morocco include an investment component. 
2.62.  Morocco is a member of International Centre for Settlement of Investment Disputes (ICSID) 
and of the Multilateral Investment Guarantee Agency (MIGA). In terms of international arbitration, an investor may, in the event of a dispute, take recourse to the ICSID or to an ad hoc tribunal set 
up under the Arbitration Rules of the United Nations Commission on International Trade Law 
(UNCITRAL). Almost all of these treaties contain investor-state dispute settlement provisions. 
2.63.  Morocco also has 50 international agreements for the avoidance of double taxation in force. 
These agreements contain provisions on import duties, corporate or income tax, VAT, the business 
tax and the exchange rate regime.
45 In May 2013 Morocco signed the OECD Convention on Mutual 
Administrative Assistance in Tax Matters.46 
 
 
                                               
45 For further details, see the AMDI website. 
46 Viewed at: http://www.oecd.org/fr/ctp/echange-de-renseignements-
fiscaux/conventionconcernantlassistanceadministrativemutuelleenmatierefiscale.htm . WT/TPR/S/329 • Kingdom of Morocco 
 
- 39 - 
 
  3  TRADE POLICIES AND PRACTICES BY MEASURE 
3.1  Measures directly affecting imports 3.1.1  Customs procedures 3.1.  Since the previous review of its trade policy (TPR) in 2009, Morocco has continued to take 
measures to facilitate trade and shorten the time  during which goods remain in customs zones and 
in ports. New measures streamlining customs procedures have been introduced with a view to speeding up and computerizing customs cleara nce, notably by putting in place the BADR 
(computerized online customs database), which has been in operation since January 2009. 
Morocco has notified its Category A measures under the Agreement on Trade Facilitation. 
3.2.  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 definitively shipped.
1 Through the BADR, operators have online access to all useful data 
informing them how their customs procedures are progressing, and also have online support available if needed.
2 These services enable operators to carry out some 30 operations remotely, 
for example, requests to amend online declarations , remote printing of payment slips and viewing 
how the declaration is progressing. The measures taken to computerize the customs clearance route include digital signature of customs declarations and the adoption of a standard procedure 
with the banks for endorsing bank guarantees using the BADR computer system. Since 2012, it 
has also been possible to obtain release and customs clearance remotely. 
3.3.  A detailed declaration called the Single Declaration of Goods (DUM) is required for 
commercial imports, placing them under a custom s regime. The DUM has to be forwarded to the 
Customs and Excise Administration (ADII) electronically using the BADR. Advance customs 
clearance is encouraged as a result of the introduction of an obligation on the carrier to file a summary declaration before the goods arrive.
3 Pursuant to the new provisions, the summary 
declaration has to be filed electronically within the time-limits specified according to whether the 
goods are imported by sea or by air.4 For users, the cost of using the BADR computer system is: 
DH 500 for each summary declaration, DH 100 for each DUM for imports, DH 50 for each DUM for 
exports, and DH 6 for each page of status reports or management statements. 
3.4.  To lessen the time during which goods remain in customs zones, manifests are accepted in 
the original language (Arabic, English, Fren ch, Spanish) and since 2010 have been recorded 
electronically without any need for a hard copy. In 2015, electronic payment was incorporated into 
the customs clearance process by introducing a se rvice allowing customs debits to be paid by 
credit card through the BADR. A national clearance credit is available and covers all transactions irrespective of the bureau of import. Other measures already in place at the time of Morocco's 
previous TPR have been generalized, for example, allowing the goods to be released simply by 
submitting the release order edited at the operator's domicile; and the opportunity given to operators to choose a customs bureau as the bureau of domiciliation for completing customs 
formalities. 
3.5.  The obligation to register importers and import documents has not seen any major 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. 
3.6.  Moreover, as part of the facilitation of foreign trade procedures, Morocco has established a 
virtual foreign trade single window known as "PortNet", which is managed by the company PortNet SA created by Decree No. 2-10-146 of 26 April 2010. PortNet's main goal is to make a 
common computer tool available by operating and managing the hub for the exchange of 
                                               
1 Circular No. 5221/312 of 17 June 2010. 
2 Dahir No. 1-07-129 of 30 November 2007 enacting Law No. 53-05 on the electronic exchange of legal 
data and enacting Decree No. 2-08-518 of 21 May 2009 implementing Articles 13, 14, 15, 21 and 23 of 
Law No. 53-05. 
3 Article 3 of Finance Law No. 22-12 for the 2012 financial year. 
4 The time-limits for goods imported by sea or by air are indicated in Circular No. 5353/312 of 
31 December 2012. WT/TPR/S/329 • Kingdom of Morocco 
 
- 40 - 
 
  computerized data and information systems between the various stakeholders and port and 
foreign trade operators. 
3.7.  Although all imports of goods remain contingent upon the signing of an import indenture 
domiciled with an approved Moroccan bank, since 1 June 2015, this indenture and its debit by the 
customs services has been conducted electronically through the single window (PortNet), in 
accordance with the provisions in the order of the Minister responsible for foreign trade No. 1675-15 of 19 May 2015 determining the conditio ns for issuing import documents and export 
licences.
5 
3.8.  The declarant must provide the customs with a written copy of the declaration no later than 
the day following registration of the DUM. The time-limit is five days for transactions under customs regimes (REDs). The copy must be accompanied by invoices, ownership or transport 
documents and, where applicable, packing lists, certificates of origin and any other documents 
required for application of the various customs and non-customs regulations at the border.
6 
3.9.  Imported goods may be withdrawn after paym ent of or posting of security for the duty and 
taxes and, where applicable, after completing other formalities carried out by the ADII on behalf of 
other authorities.7 It is also possible to use clearance credits or to pay by a secured bond, the two 
procedures enabling payment to be deferred for up  to 180 days. A new form of security has been 
introduced to cover transit operations between free zones and between these and entry and exit 
bureaux. 
3.10.  To facilitate customs clearance, economic operators may set up customs clearance 
warehouses and bays (MEADs) within or outside customs zones in ports or airports. Introduced in 
2000, the MEADs are open to all and allow goods in bond to be provisionally stored in these 
approved premises upon import or export, pendin g the assignment of a definitive customs regime. 
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 
basis. It makes the operation of MEADs subject to compliance with specifications laid down by the administration, defining the obligations and conditions to be met in order to engage in this activity. 
In May 2015, 67 MEADs were in operation. 
3.11.  In 2012, measures were taken to allow the temporary admission of containers
8 without the 
operator filing any declaration or guarantee, subj ect to observance of the labelling requirements 
for their identification.9 If there are doubts, however, concerning compliance with the obligation to 
re-export the container, the customs services take other precautions such as requiring submission 
of a bond-note together with the declaration assi gning a customs regime to the goods transported 
or a simplified declaration. As of May 2015, 26 operators had been authorized to benefit from this 
procedure. 
3.12.  In partnership with the private sector and following implementation of the WCO's SAFE 
standards, the customs introduced a programme fo r the approval of economic operators allowing 
candidate companies which pass an extremely strict audit to benefit from the administration's trust 
and from certain customs facilities. An approved economic operator (AEO) may be given the status of AEO-Customs Simplifications Category "A" or "B".  In addition, AEO-Security and Safety status is 
also granted to Category "A" AEO-Customs Simplif ications AEOs which comply with appropriate 
standards concerning security and safety. At the lega l level, "AEO" status is attributed by means of 
the provisions in Article 73 bis of the Customs and Excise Code and its implementing texts.
10 As of 
                                               
5 Order of the Minister responsible for foreign trade No. 1675-15 of 19 May 2015, published in 
Official Journal (OJ) No. 6365 of 1 June 2015. 
6 Ministry of the Economy and Fi nance, online information, " Entreprises, Déclaration en détail "; viewed 
at: http://www.douane.gov.ma/web/guest/23 . 
7 Ministry of the Economy and Fi nance, online information, " Entreprises, paiement ou  garantie des droits 
et taxes "; viewed at: http://www.douane.gov.ma/web/guest/23 . 
8 Circular No. 5334/312 of 17 August 2012. 
9 Circular of the Ministry of the Economy and Finance of September 2012. This circular specifies that 
containers which have been subject of a sale, lease- purchase or similar agreem ent signed by a person 
established in regulated territory are excluded from the temporary admission procedure, in principle only 
granted for goods which remain in foreign ownership. 
10 The conditions for granting AEO status are de termined in the following regulatory texts: 
Decree No. 2-10-121 of 6 July 2010 (OJ No. 5862 of 5 August 2010); orders of the Minister of the Economy WT/TPR/S/329 • Kingdom of Morocco 
 
- 41 - 
 
  May 2015, 367 operators had "AEO-Customs Simplifications" status, of which a certain number 
classified in Category "A" had applied for "AEO-Security and Safety" status. Customs audits are being conducted for around a dozen of them. Th e framework agreement between the ADII and the 
Directorate-General of Taxation (DGI) gives AEOs the same fiscal benefits, as well as the 
advantages of exchanging information electronically and coordinating control to prevent 
multi-invoicing. 
3.13.  There is a forum for ongoing dialogue in the form of framework agreements signed between 
the customs and professional associations representing various sectors of activity. These 
framework agreements provide for regular meetings with professional circles in order to identify ways of improving customs procedures. The areas fo r improvement identified are set out in a road 
map and progress is regularly evaluated. As of  May 2015, seven framework agreements had been 
signed. In order to combat informal traffic, since 1 May 2014, drivers of private vehicles used to 
transport commercial goods have been called on to comply with the regulations and conditions applicable to international road transport and customs declarations (Section 1.2). 
3.14.  The risk assessment system in effect auto matically places imports and exports into one of 
two categories ("approved for import/export" or  "physical inspection"). According to the ADII, 
some 90% of import transactions (and 85% of export transactions) are approved and only the 
documents are checked.
11 Since 2005, the ADII has also been using scanners to inspect containers 
and "road trains" (lorries). 
3.15.  In Morocco, the most frequent disputes relating to customs concern the classification of 
goods and customs valuation. An operator may appeal to the ADII, then to regional commissions, 
the National Commission and the World Customs Organization (WCO). According to the 
authorities, disputes are extremely rare, despite th e regulatory provisions giving compensation to 
customs officers having discovered infringements. 
3.1.2  Customs valuation 
3.16.  Morocco confirms that it has been applying the WTO Customs Valuation Agreement since 
5 October 1998 and the provisions in Article 6 on the method for calculating value have been 
incorporated into domestic legislation (Finance Law No. 45-02 of 2003).12 If there is any doubt 
concerning the value, the customs has to invite th e importer or the declarant in writing to present 
the additional supporting documents proving the value declared within a period of one month.13 If 
no reply is received within this period or if the supporting documents do not suffice, the customs 
rejects the value declared and adjusts it using the methods prescribed in the WTO Customs 
Valuation Agreement. 
3.17.  Since 2010, the General Confederation of  Moroccan Enterprises (CGEM), the DGI and the 
Foreign Exchange Board have joined together to set up an ad hoc public/private committee with 
the aim of drawing up an action plan to combat under-invoicing. A technical committee to examine short-, medium- and long-term action and a monitoring committee to analyse foreign trade 
databases and facilitate the preparation of indicators for estimating value have also been 
established. 
3.18.  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 values declared do 
not correspond to production costs or have been  substantially reduced; products which present 
various risks of unfair competition with identical imports; and products for which the import statistics show significant decreases in the unit pric e. This list is updated regularly and includes 
food products, cosmetic and household products, as  well as clothing, footwear and spare parts for 
                                                                                                                                               
and Finance No. 690.11 of 22 July 2011 (OJ No. 5987 of 17 October 2011) and No. 691.11 of 22 July 2011 
(OJ No. 5985 of 10 October 2011); Circulars No. 5087/313 of 1 February 2008, No. 5142/313 of 23 February 2009, No. 5336/313 of 12 September 2012 and No. 5517/313 of 17 February 2015. 
11 Ministry of the Economy and Fina nce, ADII, online information, " La douane vous propose des 
solutions diversifiées " in Prospectus/Mesures de simplification mise s en place par la douane au profit des 
entreprises ; viewed at: http://www.douane.gov.ma/web/guest/nos-publications.  
12 Customs Code, as amended by Finance Law No. 12-98 for the 1998-1999 financial year, and 
WTO document G/VAL/N/1/MAR/2 of 17 February 2003. 
13 Customs and Excise Administration, Note No. 21487/231 of 23 November 2001. WT/TPR/S/329 • Kingdom of Morocco 
 
- 42 - 
 
  vehicles. The products thus identified are systemat ically subject to prior control of their value by 
the competent authority. According to the authorities, however, the transaction value is used for most imports. 
3.1.3  Customs levies 
3.1.3.1  Overview 
3.19.  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 (Sections 3.1.3.2 to 
3.1.3.5 below). The revenue earned from these various duties and taxes levied at the customs 
rose slightly between 2008 and 2014 (Table 3.1) 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 and in imports of energy products. The rise in TIC revenue is the result of 
greater imports of manufactured tobacco and energy products. 
Table 3.1 Revenue from duties and taxes levied on imports, 2008-2014 
(DH million) 
Duties and taxes 2008  2009  2010  2011  2012 2013 2014  
Import dutya 13.7  11.8 12.2 10.3 9 7.7 7.7  
Internal consumption tax (TIC) including: 18.7 19.6 21.1 21.9 22.7 22.9 23.8 
 TIC on energy products  10.6  11.7 12.3 12.9 13.1 13.3 13.9  
 TIC on manufactured tobacco  7 6.9 7.5 7.5 8.2 8.0 8.5 
 TIC on other products  1.1  1.1 1.3 1.4 1.5 1.5 1.5  
VAT including: 35.4 32.6 38.4 44.1 46.8 46.3 46.4 
 VAT on energy products 5.4  4.3 7.7 10.2 11.4 10.7 9.8  
 Other 30 28.3 30.7 33.9 35.4 35.7 36.6 
Levy on phosphate mining 0.1  0 0.1 0 0 0 0  
Gas pipeline levy 1.7 1.7 1.4 2.2 2.1 2.3 2.4 
Other revenue 0.3  0.3 0.3 0.3 0.3 0.2 0.3  
Total 69.9 66.0 73.6 78.7 81 79.5 80.7 
a Import duty comprises the tariff,  stamp duty, administrative fees and the tax on private transport. 
Source: ADII (2012),  Rapport d'activité , and information provided by the authorities. 
3.20.  Morocco currently uses the 2012 version of the Harmonized Commodity Description and 
Coding System (HS). Since 2000, the nomenclatu re has comprised ten digits, and the number of 
tariff lines has remained stable at 17,735 in 2009 and 17,784 in 2015. With the exception of 28 lines subject to variable custom duty, duty on all the other lines is ad valorem , levied on the 
c.i.f. value of the imports. 
3.1.3.2  Applied most-favoured-nation (MFN) tariff 3.21.  The applied tariff comprises 18 different rates for the lines subject to ad valorem duty. Since 
the previous review in 2009, the number of rates a pplicable to products of HS Chapters 25 to 97 
fell from 7 to 5 in 2012, usually: 0; 2.5; 10; 17.5; and 25. Products of HS Chapters 01 to 24, on the other hand, are subject to rates of up to 200% , as well as variable duty. The list of products 
subject to variable duty has become somewhat shorter since 2009 with 28 HS 10-digit lines.
14 
Variable duty also currently applies to certain cereals, sugar (cane or beet) and chemically pure 
sucrose. 
3.22.  Two types of variable duty apply, one for sugar and sucrose and the other for certain 
cereals. For sugar and sucrose, one (lower) rate applies to the customs value and an additional 
(higher) rate to the difference between the threshol d fixed and the declared value (if this is below 
the threshold fixed) (Table 3.2). In principle, as was the case in 2002 and 2009, for values 
declared below the threshold fixed, the ad valorem equivalent of the duty (in reverse proportion 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. 
                                               
14 The products removed from the list were in HS Ch apter 10 (durum wheat for the period 1 August to 
31 May, barley other than for brew ing, maize, rice and sorghum). WT/TPR/S/329 • Kingdom of Morocco 
 
- 43 - 
 
  Table 3.2 Variable customs duty applicable to sugar, 2015  
HS Code Rate applied to the 
customs value (%) Threshold price 
(DH/tonne) Additional rate applied 
(%)a 
HS 1701 Cane or beer sugar and chemically pure sucrose, in solid state 
1701120010 35.0 3,500 123 
1701120090 35.0 3,500 123 
1701130010 35.0 3,500 123 
1701130090 35.0 3,500 123 
1701140010 35.0 3,500 123 
1701140090 35.0 3,500 123 
1701911011 42.0 4,050 124 
1701911012 42.0 4,050 124 
1701911019 42.0 4,050 124 
1701911091 42.0 4,050 124 
1701911092 42.0 4,050 124 
1701911099 42.0 4,050 124 
1701912011 47.0 4,450 129 
1701912012 47.0 4,450 129 
1701912019 47.0 4,450 129 
1701912091 47.0 4,450 129 
1701912092 47.0 4,450 129 
1701912099 47.0 4,450 129 
1701999110 42.0 4,050 124 
1701999191 42.0 4,050 124 
1701999199 42.0 4,050 124 
1701999210 47.0 4,450 129 
1701999291 47.0 4,450 129 
1701999299 47.0 4,450 129 
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: Customs tariff; viewed at: 
http://www.douane.gov.ma/web/guest/tarif#http://www.douane.gov.ma/tarif/tarif/init.jsf ; and 
2015 tariff information provided by the authorities. 
3.23.  For the cereals concerned (wheat, meslin an d barley for brewing), Morocco's tariff provides 
for variable duty according to the import price (Table 3.3); there are two rates for each tariff line: a high rate for values declared below the threshold fixed and a lower rate for values above this 
threshold. The Moroccan authorities define this as "two-rate duty". In practice, customs duty on 
common wheat is determined by decree according to the volume of the domestic harvest and global prices; since 2008, this rate has been seasonal and has fluctuated sharply (Chart 3.1). 
Table 3.3 Variable customs duty applicable to cereals, 2015  
HS Code  Description Rate for the 1st tranche  Rate for the 2nd tranche 
HS 1001 Wheat and meslin   
 1001190010a Durum wheat 170% for the ≤ 1,000 DH/t tranche  2.5% for the > 1,000 DH/t tranche  
 1001990019 Common wheat 17.5% for the ≤ 1,000 DH/t tranche  2.5% for the > 1,000 DH/t tranche  
 1001990090 Othe r 17.5% for the ≤ 1,000 DH/t tranche  2.5% for the > 1,000 DH/t tranche  
HS 1003 Barley    
 1003900010 For brewing 35% for the ≤ 1,000 DH/t tranche  2.5% for the > 1,000 DH/t tranche  
a The rates indicated for durum wheat are for the period 1 June to 31 July; an ad valorem rate applies 
for the remainder of the year. 
Source: Customs tariff; viewed at: 
http://www.douane.gov.ma/web/guest/tarif#http://www.douane.gov.ma/tarif/tarif/init.jsf . Tariff 
information for 2015 provided by the authorities. WT/TPR/S/329 • Kingdom of Morocco 
 
- 44 - 
 
  Chart 3.1 Import duty on common wheat, 2008-2015  
-10010203040506070809010011012013014015001/01/08 -
31/07/08
01/08/08 -
31/05/0901/06/09 -
31/12/09
01/01/10 -
31/05/1001/06/10 -
16/09/10
16/09/10 -
30/04/1101/05/11 -
30/09/11
01/10/11 -
28/05/1201/06/12 -
30/09/12
01/10/12 -
30/04/1301/05/13 -
08/08/1308/08/13 -
31/10/13
01/11/13 -
31/07/1401/08/14 -
30/04/1501/05/15 -
31/10/15
 
Source: Information provided by the authorities. 
3.24.  Morocco lowered its MFN tariff rates as part of the reform that took place in 2013 with the 
aim, inter alia , of narrowing the difference in taxation between the preferential regimes and the 
ordinary law regime (MFN) in order to limit the deviation of trade to less efficient preferential partners. The maximum ad valorem rate of 304% in 2009 fell to 200% in 2015. The simple 
average of MFN customs duties thus dropped to  12.5% in 2015, a reduction of 7.7 percentage 
points from the simple average rate in 2009 (Table 3.4).
15 The coefficient of variation of 1.4 also 
indicates relatively dispersed rates (from zero to 200%). 
3.25.  The average duty on agricultural products (WTO definition) fell from 44.5% in 2009 to 30% 
in 2015. For non-agricultural products, the simple average dropped from 16.3% in 2009 to 9.5% in 2015. As far as the ISIC (Rev.2) definition is concerned, agriculture is still the most highly protected sector (with an average tariff of 16.5%),  followed by manufacturing (12.3%) and mining 
(4.2%). 
3.26.  The modal rate (the most common) is 2.5% and applies to 9,479 lines (53% of all tariff 
lines), followed by 25% for 3,330 lines. The highest ad valorem customs duty (200% compared to 
304% in 2009) applies to agricultural products (live sheep and goats and their meat) (Table 3.5). 
As was the case in 2009, the zero rate applies to ten lines, or 0.06% of all lines (Chart 3.2), specifically to the categories of sulphur of HS Chapter 2503. 
Table 3.4 MFN tariff structure, 2009 and 2015  
 2009 2015 Bound tariff ratea 
1. Bound tariff lines (% of all tariff lines) 100 100 100 
2. Simple average of applied MFN rates  20.2 12.5 42.2 
Agricultural products (WTO definition) 44.5 30.0 58.0 
Non-agricultural products (WTO definition) 16.3 9.5 39.6 
Agriculture, hunting, forestry and fishing (ISIC 1) 29.0 16.5 41.5 
Mining and quarrying (ISIC 2) 9.1 4.2 36.8 
Manufacturing (ISIC 3) 19.9 12.3 42.3 
3. Duty-free tariff lines (% of all tariff lines) 0.1 0.1 0.1 
4. Simple average rate (dutiable lines) 20.2 12.5 42.3 
5. Non-ad valorem tariffs (% of all tariff lines)b 0.21 0.16 0.0 
6. Non-ad valorem tariffs with no AVE s (% of all tariff lines) 0.21 0.16 0.0 
7. Tariff quotas (% of all tariff lines) 1.7 1.5 1.5 
                                               
15 For the purposes of the analysis, the ma ximum rates of variable duty were used. WT/TPR/S/329 • Kingdom of Morocco 
 
- 45 - 
 
   2009 2015 Bound tariff ratea 
8. Domestic tariff peaks (% of  all tariff lines)c 1.5 6.2 1.8 
9. International tariff peaks (% of all tariff lines)d 47.3 32.9 99.4 
10. Overall standard deviation of applied rates 22.8 17.9 21.4 
11. "Nuisance" applied rates (% of all tariff lines)e 0.0 0.0 0.0 
a The final bound rates are based on the WTO's da tabase of consolidated tariff schedules (CTS) 
(HS 2002). 
b The calculations in the report are based on the out-of-quota ad valorem rates at domestic tariff line 
(10-digit) level provided by the authorities. 
c Domestic tariff peaks are defined as rates exceed ing three times the overall simple average applied 
rate. 
d International tariff peaks are defined as rates exceeding 15%. e Nuisance rates are rates greater than zero, but less than or equal to 2%. 
Note: The 2015 tariff is composed of 17,784 tariff lines (at 10-digit level, according to the HS 2012 
nomenclature). 
 The 2009 tariff is composed of 17,735 tariff lines (at 10-digit level, according to the HS 2002 
nomenclature). 
Source: WTO Secretariat calculations, based on data provided by the authorities, and WTO database of 
consolidated tariff schedules (CTS). 
Table 3.5 Brief analysis of the MFN tariff, 2015  
 Number of 
lines Simple average 
rate (%) Range of rates 
(%) CVa 
Total 17,784 12.5 0-200 1.4 
Harmonized system (HS)     
Chapters 1 to 24 2,770 29.7 2.5-200 1.2 
Chapters 25 to 97 15,014 9.3 0-25 1.0 
By WTO definition      
Agriculture 2,556 30.0 2.5-200 1.2 
Animal products 340 71.0 2.5-200 1.0 
Dairy produce 163 63.7 2.5-100 0.6 
Fruit, vegetables, plants 657 27.4 2.5-40 0.6 
Coffee, tea 68 17.7 2.5-32.5 0.5 
Cereals and other preparations 389 22.2 2.5-170 0.9 
Oilseeds, fats and oils 232 11.3 2.5-50 1.2 
Sugar and confectionery 122 21.1 10-.. 0.7 
Beverages and tobacco 154 38.8 2.5-49 0.3 
Cotton 11 2.5 2.5-2.5 0.0 
Other agricultural products 420 7.3 2.5-49 1.2 
Non-agricultural products 15,228 9.5 0-50 1.0 
Fish and fish products 446 16.6 2.5-50 0.7 
Metals and minerals 2,919 9.6 0-25 1.0 
Chemicals 3,075 7.3 2.5-25 1.1 
Wood, paper, etc. 1,000 14.1 2.5-25 0.7 
Textiles 2,948 8.3 2.5-25 0.8 
Clothing 522 23.8 2.5-25 0.2 
Leather, footwear, etc. 691 13.1 2.5-25 0.8 
Non-electrical machinery 1,164 5.2 2.5-25 1.3 
Electrical machinery 664 8.2 2.5-25 1.2 
Transport equipment 648 11.3 2.5-25 0.9 
Other manufactures n.e.s. 1,106 7.4 2.5-25 1.2 
Petroleum 45 8.2 2.5-25 1.1 
By ISIC sectorb     
Agriculture, hunting, forestry and fishing 952 16.5 2.5-200 1.8 
Mining and quarrying 181 4.2 0-25 1.5 
Manufacturing 16,650 12.3 2.5-200 1.4 
a Coefficient of variation (CV). 
b International Standard Industrial Classification of All Economic Activities (ISIC) (Rev.2), excluding 
electricity, gas and water (one tariff line). 
Source: WTO Secretariat calculations, based on data provided by the authorities. WT/TPR/S/329 • Kingdom of Morocco 
 
- 46 - 
 
  Chart 3.2 Breakdown of applied MFN tariff rates, 2015 
Number of tariff lines 
(0.06)(67.3)
(7.8)(18.9)
(3.8)
(1.3) (1.2)
02,0004,0006,0008,00010,00012,00014,000
0% 0-10 10-20 20-30 30-40 40-50 >60 
Note: The figures in brackets correspon d to the percentage of total lines. 
Source: WTO Secretariat calculations, based on data provided by the authorities. 
3.27.  The level of protection nevertheless increases sharply for some products when the other 
import duties and taxes (namely, the parafiscal tax on imports and other taxes (Section 3.1.3.3)) are taken into account. 
3.28.  Customs duty escalates for all manufacturing industries, with only slightly higher rates at 
the second stage of processing compared to the fi rst (from 7.4% at the first stage to 7.9% at the 
second), but with a distinct escalation from the second to the third stage, for which the average 
rate is 16.3%. With the exception of industries manufacturing non-metallic mineral products and 
other manufacturing industries, for which escalation is mixed, customs duties escalate for all other 
industries (Chart 3.3). 
3.29.  Overall, the tariff structure does not tend to encourage certain types of local processing. 
The high taxation on some inputs (particularly in agro-industry and industries manufacturing 
non-metallic mineral products) raises the cost of production and decreases the competitiveness of the finished goods produced. In addition, the clear- cut escalation of duty in other industries masks 
a fairly high level of effective protection which does not encourage efforts to improve the 
international competitiveness of the domestic products in question. 
3.1.3.3   Other duties and charges levied solely on imports 3.30.  A 0.25% parafiscal tax is levied on imported goods, including those under preferential 
regimes, but not those under the suspensive or export free zone regimes. It does not apply to 
imports under customs regimes; capital goods, eq uipment 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 have been totally suspended, or those benefiting from exemption 
from import duties and taxes under agreements or conventions signed with certain countries. Likewise, firms making large-scale investment (over DH 200 million in 2014) are eligible for exemption from the parafiscal import tax on capital goods, equipment and tools, as well as parts, 
spare parts and accessories, needed to carry out their projects.
16 
                                               
16 Ministry of the Economy and Finance, ADII, online information, viewed at: 
http://www.douane.gov.ma . WT/TPR/S/329 • Kingdom of Morocco 
 
- 47 - 
 
  Chart 3.3 Escalation of applied MFN rates by manufacturing industry, 2015 
0.05.010.015.020.025.030.035.040.045.0%
Not applicableUnprocessed 
productsSemi-processedproductsFinished productsAverage applied 
rate in 
manufacturing 
industry
Food products, 
beverages and 
tobacco
Textiles and 
clothing
Wood and 
articles of 
wood
Paper and articles 
of paper; printing 
and publishing
Chemicals
Non-metallic 
mineral 
products
Basic metal 
industry
Articles of metal, 
machinery and 
equipment
Other 
manufacturing 
industryNot applicable
 
Note: Product groups in accordance wi th the two-digit ISIC definitions. 
Source: WTO Secretariat calculations, based on data provided by the authorities. 
3.31.  A number of other duties and taxes or levies apply to imports. These include the storage tax 
(4 to 14% depending on how long the goods remain in the customs warehouse); the flat-rate 
computer tax of DH 150; a tax for the control and stamping of imported handmade carpets (5%); 
and administrative fees for endorsing the manifest (DH 0.50 or 0.75 per deadweight tonnage – the lower fee applies to Moroccan ships – with a maximum of DH 1,500 or DH 3,000, respectively; DH 0.20 or DH 0.50/tonne if the tonnage of the goods loaded is less than one quarter of the 
deadweight; and DH 3.5 per passenger boarding Moroccan or foreign ships going to Morocco (with 
a maximum of DH 1,500). 
3.1.3.4  Bindings 
3.32.  Morocco finished binding all its tariff lines during the Uruguay Round, including 
156 headings in the Nomenclature of the Customs Co-operation Council (CCC), which had been bound when Morocco acceded to the GATT in 1987.
17 Morocco bound its duties at exclusively 
ad valorem rates ranging from zero to 380%. Duty on non-agricultural products was bound at 
40%, except for those bound in 1987. For agricultural products, Morocco undertook gradually to lower the bound rates by equal annual tranches, thus reducing the maximum bound rate to 289% in 2004. Since then, the simple average bound rate has been 42.2% (Table 3.3). 
3.33.  Over 24% of the lines bound in 1994 were bound at rates of 100% or more. The highest 
rate (originally 380% and then 289% since 2004) is on certain live animals and meat. For 374 lines, Morocco has reserved the right to invoke the special safeguard clause provided by 
Article 5 of the WTO Agreement on Agriculture. By  October 2015, however, it had never made use 
of this right (Table 2.2). The simple average bound rate is 58% for agricultural products and 39.6% for non-agricultural products. Other duties and taxes on the majority of products have 
generally been bound at 15%, except for those on certain goods, bound at 7.5%.
18 
3.34.  The tariff quotas in Morocco's schedule of co mmitments do not in practice apply to cereals, 
oilseed products and sugar. In fact, at the end of  their reduction period (1995-2004) following the 
Uruguay Round, out-of-quota customs duties on these products became the same as or less than 
the duties applicable to quotas, making the quotas  redundant. On the other hand, the quotas do in 
principle apply to animal products (Section 4.1.3). 
                                               
17 The transposition of the 156 tariff headings bound in 1987 from the CCC nomenclature to the 
Harmonized System was certified in 1997 (WTO document WT/LET/168 of 5 September 1997). 
18 WTO, Schedule LXXXI - Morocco, 15 April 1994. WT/TPR/S/329 • Kingdom of Morocco 
 
- 48 - 
 
  3.35.  In all, the rate of customs duty applied remains above the bound rate for 792 tariff lines 
(compared to 1,373 in 2009) (Table 3.6). Bound rates are mostly exceeded for chapters relating to the agricultural sector, corresponding to over 50% of tariff lines of the following HS chapters: milk 
and dairy produce (HS 04), vegetables and plants  (HS 07), edible fruit (HS 08), preparations of 
vegetables (HS 20) and beverages (HS 22). This analysis does not, however, take account of the 
products for which Morocco has signed the Information Technology Agreement (ITA) and which should be bound at zero, which could worsen the situation. Morocco's ITA schedule had not yet 
been notified to the Secretariat by October 2015. Moreover, imposing variable duties does not 
guarantee observance of commitments, neither in terms of customs valuation nor as regards tariff binding. 
Table 3.6 Tariff lines for which the a pplied rate exceeds the bound rate, 2015  
HS Description 
Total 
number 
of tariff 
lines Lines for which the applied rate 
exceeds the bound rate 
Number of 
lines  (%) Average 
variation 
(%) 
01 Live animals 99  7 7.1 15.0  
02 Meat and edible meat offal 206 76 36.9 11.9 
04 Milk and dairy produce; birds' eggs; natural honey; edible products 
of animal origin, not elsewhere specified or included  188 98 52.1 12.1  
07 Edible vegetables and certain roots and tubers  181 110 60.8 6.0 
08 Edible fruit and nuts; peel of citrus fruit or melons   135 70 51.9 6.0  
11 Products of the milling industry; malt; starches; inulin; wheat gluten   144 8 5.6 6.0 
15 Animal or vegetable fats and oils and their cleavage products; 
prepared edible fats; animal or vegetable waxes 140 30 21.4 7.7  
16 Preparations of meat, of fish or of crustaceans, molluscs or other 
aquatic invertebrates 102 35 34.3 8.1 
19 Preparations of cereals, flour, starch or milk; pastrycooks' products  117 26 22.2 6.0  
20 Preparations of vegetables, fruit, nuts or other parts of plants  258 218 84.5 6.0 
21 Miscellaneous edib le preparations 78  26 33.3 6.3  
22 Beverages, spirits and vinega r 88 83 94.3 14.1 
23 Residues and waste from the food industries; prepared animal fodde r 61 2 3.3 15.0  
25 Salt; sulphur; earths and stone; plastering materials, lime and 
cement 146 2 1.4 2.5 
48 Paper and paperboard; articles of paper pulp, of paper or of 
paperboard  261 1 0.4 15.0  
Total 17,784  792 4.5 8.4 
Source: WTO Secretariat calculations, based on data  provided by the Moroccan authorities, and WTO 
consolidated tariff schedule (CTS) database. 
3.36.  According to the authorities and their replies to written questions in connection with 
Morocco's previous TPR, the "other duties and ta xes" (more specifically, the 15% fiscal levy) were 
amalgamated with customs duty in July 2000. Th e authorities thus consider that applied and 
bound rates cannot be compared without taking into account this amalgamation; by this reasoning, a single tariff line (fresh or chilled foie gras, HS code 0207600030) shows an 
applied customs duty in excess of the bound rate , namely an applied rate of 100% and a bound 
rate of 49%. 
3.37.  Morocco's schedule of concessions was tr ansposed into the 1996 version of the HS and 
certified in 2005 (see document WT/LET/497 of 13 May 2005). Transposition into the 2002 version 
of the HS, prepared by the WTO Secretariat in collaboration with Morocco, was certified in 2010 
(see document WT/LET/665 of 17 February 2010). As regards transposition into the 2007 version of the HS, Morocco has promised to prepare the transposition document. In a communication 
dated 8 October 2014, Morocco requested the WTO Secretariat to allow it to notify its schedule of 
concessions directly in the 2012 version of the HS. By October 2015, however, the 2012 HS version of Morocco's schedule of concessions had not yet been notified to the Secretariat. 
3.1.3.5   Internal duties and taxes 
3.1.3.5.1  Value added tax (VAT) 3.38.  VAT applies to both imported and domestically produced goods and services. For imports, it 
is levied on the customs value, plus any duties and taxes imposed, including the TIC. For 
domestically produced goods, it is calculated on the selling price. As indicated below, the sale of WT/TPR/S/329 • Kingdom of Morocco 
 
- 49 - 
 
  some agrifood products is exempt from VAT with  no right of deduction. The General Tax Code 
defines two different VAT regimes: an "i nternal" regime and an import regime. 
3.39.  The VAT reform initiated in 2014 was intended to introduce a lower 10% rate and a 
standard 20% rate. The 10% reduced rate was exte nded to water and sanitation services and to 
loan operations linked to social housing. The 20% rate applies to consumer products such as tea, 
flours and semolina of rice and other starch flou rs, raisins and dried figs, edible fats, commercial 
vehicles and highway tolls. Two other reduced rates apply, so there are four rates in all19, 
including: a standard 20% rate; and three reduced rates of 14% (with or without right of 
deduction); 10% (with right of deductio n), and 7% (with right of deduction).20 There are special 
VAT rates on wine other than sparkling wine (DH 100/hl); on platinum or gold articles (DH 5/g); and silver articles (DH 0.1/g). The General Tax Code provides for two separate lists of products 
that are VAT exempt: one (fairly lengthy) includes  products and services exempt "internally" and 
the other (shorter) exemptions for imports. This profusion of rates and exemptions makes the VAT regime highly complex (Table 3.7). 
Table 3.7 Some products for which there is a difference between the internal VAT and 
the import VAT, 2015  
Product Internal VAT (%)  Import VAT (%) 
Powdered mil k 0  0 (babies), 7 (food), 20 (other)  
Dates packaged in Morocco 0 20 
Virgin olive oil 0  10 (food), 20 (other) 
Oils other than edible oils .. 20 
Cereals, grains and straw 0  0 (food), 20 (other) 
Fresh, chilled or frozen fish 0 20 
.. Not available. 
Source: WTO Secretariat based on data  on the ADII website, viewed at: 
http://www.douane.gov.ma/web/guest/rdii#http://www.douane.gov.ma/content/rdii/titres.jsf . 
3.40.  The following, inter alia , also appear on the list of exemptions from internal VAT: essential 
goods (bread, couscous, flour, semolina, milk, raw sugar, packaged dates grown in Morocco, fishery products, fresh meat, and olive oil); straight feeding stuffs such as cereals, grains and 
straw; medical services and some medical products and equipment; medicines for certain diseases 
(cancer, hepatitis B and C, cardiovascular disease,  AIDS, diabetes, asthma); fertilizers, equipment 
solely for agricultural use; fishing gear and fi shing nets for professional use; capital goods, 
equipment and tools purchased by certain non-profit-making associations; newspapers, books, and 
CD-ROMs containing printing and typesetting programmes, cultural and educational books; 
documentary or educational films; offshore banks for interest and commission, and for new capital goods purchased locally; and holding companies for some of their transactions. 
3.41.  The Finance Law introduced new measures as of 1 January 2014, including elimination of 
the VAT exemption for a certain number of agricultural capital goods.
21 
3.42.  The list of goods exempt from import VAT includes essential goods such as flour (except for 
rice flour), semolina, couscous, milk, farm butter, eggs, raw sugar and other goods; live animals of 
several species including cattle, pigs, sheep and goats; Moroccan sea fishery products; paperback or bound books, newspapers and periodicals; printed music and CD-ROMs reproducing publications and books; imported educational, scientific or cultural materials; imports by certain institutions or 
companies (for example, buses, lorries and ca pital goods purchased by international road 
transport companies); capital goods, equipment and tools needed to carry out investment projects 
of an amount of DH 200 million or more; ships, boats and liners; goods donated to the State, to 
local authorities, public institutions and recognized associations; medicines for certain diseases; 
and products and equipment for haemodialysis. 
                                               
19 The list of products subject to reduced VAT rates can be viewed on the ADII website at: 
http://www.douane.gov.ma/web/guest/rdii#http://www.douane.gov.ma/content/rdii/titres.jsf . 
20 Right of deduction (granted under the internal VAT regime) allows VAT paid on the purchase of goods, 
materials, services, general costs and equipm ent to be deducted from the VAT collected. 
21 See the provisions in Articles 99-2nd and 121-2nd of the General Tax Code and the list of agricultural 
equipment subject to internal and import VAT at the reduced rate of 10%. WT/TPR/S/329 • Kingdom of Morocco 
 
- 50 - 
 
  3.1.3.5.2  Internal consumption tax (TIC) 
3.43.  The TIC applies at the same rates to some types of goods whether imported or domestically 
produced, for example, non-alcoholic bevera ges (DH 7 to 83/hl); beer (DH 900/hl); wine 
(DH 700/hl); ethyl alcohol or other alcohol to be  used to receive ethyl alcohol applications 
(DH 20,000/hl of pure alcohol); manufactured tobacco (DH 11.34/packet)22; energy products 
(DH 33.50 to DH 357.20/hl) or DH 228/100 kg for lubricants, crude petroleum oil or bituminous minerals, DH 4.60/100 kg for liquefied gas, DH 341.40/hl for "premium grade NGP 27-07 petrol" 
and DH 2/1,000 m
3 for natural gas); bitumen, asphalt and bituminous mixtures (DH 90/100 kg); 
and platinum and gold articles (DH 100/hg) and silver articles (DH 15/hg). In 2010, the customs services introduced special fiscal marking for beverages (alcoholic or non-alcoholic) and manufactured tobacco subject to payment of the TIC. In 2015, the TIC was DH 0.16 per bottle of 
beer, DH 1.30 per bottle of wine, DH 2 for spirits, 0.8 centimes per bottle of water, 2.4 centimes 
for soda and DH 0.35 per packet of cigarettes. 
3.1.3.5.3  Other internal taxes 
3.44.  Other taxes are levied on imports and domestic production: the special tax on cement 
(DH 150/tonne; two new taxes on rebar (DH 100/tonne) and sand (DH 30/tonne); an environmental tax on wood and articles of local and imported wood (12% or 6%
23); a parafiscal 
tax on imports and the production of wine and beer (DH 5/hl); and a tax on the sale of dried beet 
pulp (DH 10/kg net weight). 
3.45.  There are levies on the services rendered  by the National Food Safety Board (ONSSA) for 
the control and sanitary and phytosanitary inspecti on of imports or exports and at the domestic 
level (Section 3.1.3.7). 
3.1.3.6  Duty and tax exemptions and concessions 3.46.   Exemptions are granted under the Investment Charter and in connection with large-scale 
investment under investment agreem ents signed with the Government
24 (Sections 2.5 and 4.1). 
During Ramadan or periods of drought, duty an d tax on the import of food products may be 
reduced or suspended within or outside the qu ota limits. Since Morocco's previous TPR, the 
following products have benefited from such measures: milk, common wheat and durum wheat. 
Morocco also gives exemption and suspension of duties and taxes pursuant to the Vienna Convention on diplomatic relations. 
3.1.3.7  Tariff preferences 
3.47.  Morocco grants preferential treatment on a reciprocal basis for imports from countries with 
which it has signed regional or bilateral trade agreements (Table 3.8, see also Section 2.3). 
                                               
22 The TIC on manufactured tobacco came into force on 1 January 2003. It was revised in 2013, 
introducing, inter alia , special taxation. This rose from DH 10.66/packet in 2014 to DH 11.34/packet in 
January 2015 and the Ministry of Finance is considering the possibility of imposing a new tax in 2016. VAT of 20% is also payable on manufactured tobacco. 
23 The reduced rate of 6% applies only to untreated rough Okoumé wood in logs, with a butt 
circumference of 60 cm or more. 
24 Investment agreements signed with the Government in  accordance with the prov isions in Article 7.I of 
Finance Law No. 12-98. WT/TPR/S/329 • Kingdom of Morocco 
 
- 51 - 
 
  Table 3.8 Applied MFN rates and preferential rates, 2015  
 
Total Agriculture 
by WTO definition Non-agricultural 
products by WTO 
definition 
 
Simple 
average rate 
(%) 
Range (%) 
Duty-free 
tariff lines 
(%)a 
Simple 
average rate 
(%) 
Range (%) 
Duty-free 
tariff lines 
(%)a 
Simple 
average rate 
(%) 
Range (%) 
Duty-free 
tariff lines 
(%)a 
MFN 12.5 0-200  0.1 30.0 2.5-200  0.0 9.5 0-50 0.1  
EFTA 4.4 0-200  84.5 26.7 0-200  16.1 0.7 0-50 96.0 
Agadi r 0.9 0-100  91.5 3.4 0-100  90.4 0.5 0-25 91.6  
Algeria 0.0 0.0 100.0  0.0 0.0 100.0 0.0 0.0 100.0  
Kingdom of Saudi Arabia 6.4 0-200  39.7 20.3 0-200  31.3 4.1 0-50 41.1  
Egypt 7.0 0-200  61.5 29.2 0-200  8.1 3.3 0-50 70.5 
United Arab Emirates 0.9 0-100  91.4 3.4 0-100  90.3 0.5 0-25 91.6  
United States 1.6 0-200  95.5 10.0 0-200  75.7 0.2 0-40 98.8 
Greater Arab Free Trade Area  0.9 0-100  91.4 3.4 0-100  90.3 0.5 0-25 91.6  
Guinea 12.3 0-200  1.7 29.3 0-200  5.1 9.4 0-50 1.1 
Iraq 0.0 0.0  100.0  0.0 0.0 100.0 0.0 0.0 100.0  
Jordan 7.2 0-200  61.4 29.3 0-200  7.6 3.4 0-50 70.4 
Libya 0.0 0.0  100.0  0.0 0.0 100.0 0.0 0.0 100.0  
Mauritania 10.4 0-200  17.1 22.1 0-200  25.7 8.4 0-50 15.7 
Senegal 10.3 0-200  16.8 25.2 0-200  15.4 7.7 0-50 17.1  
Tunisia 5.3 0-200  74.7 25.0 0-200  21.0 2.0 0-50 83.7 
Turkey 4.5 0-200  85.0 28.5 0-200  14.5 0.5 0-50 96.8  
European Union  2.7 0-200  91.1 16.3 0-200  58.1 0.5 0-35 96.6 
LDCs 12.4 0-200  1.4 29.4 0-200  5.9 9.5 0-50 0.6  
a Percentage of total lines. 
Source: WTO Secretariat calculations, based on data provided by the authorities. 
3.48.  Whilst the average applied MFN rate is 12.5% , the average applied preferential tariff ranges 
from zero for Algeria, Libya and Iraq to 12.3% and 12.4% for Guinea and LDCs, respectively 
(Table 3.8). Preferences under the Agadir Agreement, with the Greater Arab Free Trade Area and 
with the United Arab Emirates show an average tariff of 0.9%. EFTA, Turkey and the EU are also 
given an average preferential rate of less than 1% on non-agricultural products. Goods must be 
covered by a certificate of origin in order to be eligible for preferential treatment (Section 3.2.1 
below). 
3.1.4  Rules of origin 3.49.  Morocco applies two types of rules of origin : non-preferential and preferential. Pursuant to 
the relevant domestic legislation
25 and without prejudice to agreements signed with other States, 
goods are deemed to originate in a particular count ry if they have been wholly obtained there or 
obtained 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 that has meant that they 
have lost their original characteristics. Full-scale processing means working or processing that results in value added at least equivalent to the import value of the inputs in the processing country (i.e. local upgrading of at least 50%). Special rules
26 apply to textile goods and articles of 
clothing (weaving, printing and making up are d eemed to be full-scale processing that confers 
origin). 
3.50.  Preferential rules of origin are defined in bilateral or regional agreements or arrangements 
(Table 3.9 and Section 2.3). All these agreements or arrangements require direct transportation. 
For goods imported from EU and EFTA countries, Turkey or countries belonging to the Agadir Agreement (Tunisia, Egypt, Jordan), a EUR1 or EU RMED 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 enterprise the possibility of certifying the origin of goods covered by 
                                               
25 Customs and Excise Code and Decree No. 2-77-862 of 9 October 1977 adopted to implement the 
Code. 
26 Decree No. 2-98-387 of 5 January 1999, amending and supplementing Decree No. 2-77-862 of 
9 October 1977. WT/TPR/S/329 • Kingdom of Morocco 
 
- 52 - 
 
  preferential agreements itself by means of a decl aration on the invoice or on the EURMED invoice. 
For other imports a standard certificate of origin is required. 
Table 3.9 Preferential rules of origin 
Agreement Rules Comments/cumulation 
Association Agreement with the 
EU EU rules:  
Wholly obtained; 
Sufficient processing based on special rules for each product requiring a change in tariff classification, a level of value added or a specific 
manufacturing process. 
The list of working does not confer origin. Tolerance for the incorporation of non-originating materials provided that their total value does not exceed 10% of the product 
price.  Bilateral cumulation of origin for 
materials and working among the 
contracting parties; and pan-Euro-Mediterranean diagonal cumulation. 
Free Trade Agreement (FTA) with 
EFTA 
 
For industrial products 
 
 
 
 
 
 
 
For agricultural products Wholly obtained;  
 
 
Sufficient processing based on special rules for 
each product. 
Negative list of operations conferring origin. 
Tolerance for incorporation of non-originating 
materials provided that their total value does 
not exceed 10% of the product price. 
 
 
Special rule  
 
 
Bilateral cumulation of origin for 
materials among the contracting parties; 
and pan-Euro-Mediterranean diagonal 
cumulation. 
 
 
 
 
Neither bilateral nor diagonal cumulation.  
FTA with the United States Wholly obtained;  
Product must meet the definition of "a new or different article of commerce that has been grown, produced or manufactured in the territory of one or both of the Parties" and have a local content value of at least 35%; or 
special rules for textile products (Annex 4-A) 
and some other goods (Annex 5-A). Total bilateral cumulation. 
FTA with Turkey EU rules Bilateral cumulation of materials; 
Cumulation of materials between 
Morocco, Turkey and the EU for textile 
goods; and pan-Euro-Mediterranean 
diagonal cumulation. 
Trade facilitation and promotion agreement among Arab countries (the Arab League countries) Wholly obtained; 
 
Sufficient processing based on special rules for 
each product. 
Local upgrading of at least 40% for some 
agricultural products. Cumulation of materials among Member 
countries. 
Agadir Agreement 
 
 
 
 
 
 
FTAs with Tunisia, Egypt and 
Jordan 
 EU rules 
 
 
 
 
 
 
Wholly obtained;  
Sufficient processing involving local upgrading of 
at least 40%. Bilateral cumulation of materials among 
the contracting parties; and 
pan-Euro-Mediterranean diagonal 
cumulation of working. 
 
 
 
Bilateral cumulation of materials among 
the contracting parties. 
FTA with the United Arab Emirates Wholly obtained;  
Sufficient processing based on special rules for 
each product. 
Local upgrading of at least 40% for some agricultural products. Bilateral cumulation of materials among 
the contracting parties. 
Tariff and trade agreements with 
other Arab and African countries 
(Algeria, Libya, Iraq, Kingdom of 
Saudi Arabia, Mauritania, Guinea 
and Senegal) Wholly obtained;  
Sufficient processing involving local upgrading of 
at least 40%, except for: 
- Iraq: local upgrading of at least 41%, and 
- Senegal: no preferential rule specified. Cumulation of materials applicable only 
in the case of the agreements with 
Algeria, Libya and Guinea. 
Source: Agreements and conventions viewed on the ADII's website: 
http://www.douane.gov.ma/web/guest/accords  and 
http://www.douane.gov.ma/accords/detailsAccord.jsf . Information provided by the 
Moroccan authorities. 
3.51.  Pan-European cumulation of origin, wh ich encompassed the EC and the EFTA member 
countries, has been extended to several Mediterranean countries, including Morocco. The extended 
system (pan-Euro-Mediterranean cumulation of origin) now includes the EU and EFTA member WT/TPR/S/329 • Kingdom of Morocco 
 
- 53 - 
 
  countries, Turkey, the Faroe Islands and th e signatories to the Barcelona Convention27, namely, 
Algeria, the Palestinian Authority, Egypt, Israel, Jordan, Lebanon, Morocco, Syria and Tunisia. It is based on a network of preferential agreements an d allows diagonal cumulation if the agreements 
provide for identical rules of origin. Currently, for Morocco, pan-Euro-Mediterranean cumulation 
applies to its relations with the EU, the EFTA an d Agadir Agreement member countries and Turkey. 
Trade largely takes place within the framework of the pan-Euro-Mediterranean agreement. The 
ADII, which issues certificates of origin, highlights the problem of managing and controlling origin 
because the following: the profusion of rules and model certificates of origin for the same product, 
the numerous preferential regimes for the same pr oduct under the various agreements signed with 
the same country, and the complex rules which lead to differences of interpretation. 
3.1.5  Import prohibitions, quantitative re strictions, licensing and prior authorization 
3.52.  Imports are subject to various regulations, grouped by ADII on its website, by Harmonized 
System (HS) tariff line (ADIL system). 
3.53.  Some products are subject to administrative formalities and special regulations in order to 
"safeguard public morals, public safety and order, human health or to protect fauna and flora, the 
national historical, archaeological and artistic heritage or to maintain the country's external financial position".
28 An import licence is required for the purpose. Import licences are granted by 
the Ministry responsible for foreign trade, but applications have to be made to the authority 
directly concerned by the product (Table 3.10). 
Table 3.10 Some products whose import is restricted, 2015  
Products Measure  
Arms and ammunition Import licence (authorization from the National Security 
services) 
Explosives and substances that could be used to manufacture 
arms and ammunition Import licence (authorization from the Department of Mines)  
Articles for publication  Import licence (permit from the Ministry of Communication -  
MINCOM) 
Mineral wate r Import licence (prior authorization from the Ministry of Health)  
Industrial products subject to technical regulations  Import licence (conformity certificate from the Ministry 
responsible for industry) 
Plants and plant products  Import licence (authorization from the services responsible for 
plant protection) 
Animals and animal products  Import licence (vete rinary sanitary inspection certificate from 
the veterinary inspector responsible at the border post) 
Products for human or animal consumption Import licence (notification of the conclusions of the 
suppression of fraud control, issued by the competent fraud 
suppression services) 
Ceruses and compounds of lead Import licence (authorization from the Ministry responsible for 
employment) 
Videograms  Import licence (permit from the Moroccan Cinematographic 
Centre) 
Telecommunications equipment  Import licence (approval from the National Telecommunications Regulatory Agency) 
Undenatured sulphur and sodium nitrate Import licence (import authorization from the local control 
authority) 
Carrier pigeons  Import licence (authorization from the authority responsible fo r 
national defence) 
Radioactive sources  Import licence (authorization from the Ministry of Health)  
Poisonous substances  Import licence (authorization from the Ministry of Health)  
Toxic waste  Import licence (authorization from the authority responsible  for 
the environment) 
Foodstuffs to be used for a particular food  Import licence (authorization from the Ministry of Health)  
Cereals and leguminous plants  Import licence (receipt for submission of the import declaration 
and performance bond issued by the ONICL)  
Discs and phonographic recordings  Import licence (permit from MINCOM) 
Certain halogenated hydrocarbon byproducts (CFCs)  Import licence  
Refrigeration equipment using halogenated byproducts  Import licence  
Worn clothing Import licence  
Used or retreaded tyres Import licence  
Wheels equipped with retreaded or used tyres Import licence  
                                               
27 The 1995 Barcelona Declaration established a Euro-Mediterranean partnership based on three 
chapters for cooperation: political dialogue; economic relations (including free tr ade); and human, social and 
cultural relations. 
28 Dahir No. 1-91-261 of 9 November 1992 enacting Law No. 13-89 on foreign trade. WT/TPR/S/329 • Kingdom of Morocco 
 
- 54 - 
 
  Products Measure  
Used chassis for motor vehicles  Import licence  
Knives Import licence  
Ferrous and non-ferrous metals  Import licence  
Drones Import licence  
Other products Import licence (Montreal Protocol of 16 Septembe r 1987 on the 
sale and use of ozone-depleting substances) - Environment  
Endangered species and their products/waste CITESa, Stockholm Conventionb and Rotterdam Conventionc - 
Environment (authorization from the competent authority or 
import ban) 
Waste Basel Convention -  Environment (import ban for list A; 
authorization from the department responsible for the 
environment for list B) 
Food products ONSSA –  Sample taken for each import 
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  
Plants and plant products Technical inspection by the competent services of the Ministry 
responsible for agriculture – Must comply with the phytosanitary 
and technical regulations in force  
Medicines and pharmaceuticals  Pharmaceutical establishments authorized by the General Secretariat of the Government 
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 Inform ed Consent Procedure for Certain Hazardous 
Chemicals and Pesticides in Intern ational Trade was incorporated into Morocco's legislation by means 
of Dahir No. 1-09-136 of 2 August 2011. 
Source: WTO Secretariat, based on information transmitted by the authorities. 
3.1.6  Contingency measures 
3.54.  Since its previous TPR, Morocco has adop ted a legal framework establishing and defining 
rules and procedures governing trade defence measures. The novel feature of Law No. 15-0929 
resides in the fact that it transposes the provisions found in the WTO Agreements into domestic law. Previously, contingency measures were governed by Law No. 13-89 of 1992 (as amended in 1997) on foreign trade
30, which defined the basic principle without identifying the type of 
measures envisaged to deal with such practices. The new Law sets out the criteria for determining 
the existence of dumping, subsidization31, a massive increase in imports32, and injury or threat of 
injury33, together with the methods for implementing  anti-dumping, countervailing and safeguard 
measures. It also provides for the creation of an Import Monitoring Commission responsible for 
giving the Ministry of Foreign Trade an opinion on all matters relating to implementation of trade defence measures.
34 
3.55.  The new Law provides all the details concerning the procedures to be followed for 
investigations and applying measures. An investigation is initiated and conducted following a request submitted in writing in order to determine if there is dumping, a specific subsidy or a massive increase 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 obje ctive and substantiated data. The acceptance or 
rejection of the request is notified to the applicant within ten days and the competent authority 
may decide to open an investigation within 21 days, after hearing the Commission's views. Notice 
of initiation of an investigation is published by the competent authority in at least two national 
                                               
29 Dahir No. 1-11-44 of 2 June 2011 enacting Law No. 15-09 on trade defence measures, published in 
the OJ of 30 June 2011. 
30 Dahir No. 1-91-261 of 9 November 1992 enacting Law No. 13-89 on foreign trade; Dahir No 1-97-63 
of 12 February 1997 enacting Law No. 3-96; and Implementing Decree No. 2-93-415 of 2 July 1993, as amended by Decree No. 2-99-1261 of 4 May 2000. 
31 Articles 6 to 12 of Section I of the Law. 
32 Articles 52 to 54 of Title III of the Law. 
33 Articles 13 to 15 of Section II of the Law. 
34 Articles 3 and 4 of Chapter II of the Law. WT/TPR/S/329 • Kingdom of Morocco 
 
- 55 - 
 
  newspapers. Any person interested has 30 days as of the date of publication of the notice in which 
to forward comments. 
3.56.  Once the request has been accepted, imports of the product at issue may be monitored, 
involving, where applicable, prior declaration of imports. Once the investigation has been initiated, 
the competent authority forwards questionnaires to all interested parties in order to collect the 
information needed for the investigation. A period of 30 days (37 days for exporters) is given for replies. This time-limit may be extended once only by a further 21 days when the situation so 
requires. After receiving the replies to the questionnaires, the competent authority assesses the 
information provided and may, after hearing the opinion of the Commission, apply a provisional measure to imports of the product concerned. Provisional measures are published in the Official Journal. At the conclusion of the investigation, the authority assesses the information collected and 
may, after hearing the opinion of the Commission, impose a definitive anti-dumping duty, a 
definitive countervailing duty or a definitive safe guard measure, which must also be published in 
the Official Journal. 
3.57.  The provisions on trade defence measures in the new Law No. 15-09 also apply in the same 
way to parties to trade agreements. 
3.1.6.1  Safeguard measures 
3.58.  Any import to be put on sale in Morocco may be subject to a safeguard measure following 
an investigation if it is found that there is a massive increase in imports of the product in question relative to domestic production and that this increase causes or threatens to cause material injury to the domestic industry producing the like or competitive product.
35 
3.59.  Since its previous TPR, Morocco has imposed new safeguard measures on imports of 
ceramic tiles, wire rod and rebar, cold-rolled sh eets and plated or coated sheets. Firstly, in 
June 2009, a definitive safeguard measure in the form  of a specific additional duty of DH 1.5/kg on 
imports above a quota of 7,596,000 m2 was extended until 31 December 2010 for ceramic tiles 
(HS code 6908).36 Imports within the limits of quotas fixed for groups of countries were not, 
however, affected. WTO developing country Me mbers whose share of imports did not exceed 
3% were not subject to this safeguard measure. 
3.60.  In May 2013, a provisional safeguard measure in the form of a specific additional import 
duty of DH 0.55/kg was imposed for a period of 2 00 days on wire rod of iron or non-alloy steel 
(national subheading 7213919000) and rebar (national subheadings 7214209000 and 
7214999100). Following the investigation, a definitive safeguard measure in the form of a specific 
additional import duty of DH 0.55/kg was imposed in 2014 until 31 December 2015. This measure applies to imports above a quota of 100,000 tonnes for wire rod and 60,000 tonnes for rebar. 
These quotas are increased by 10% annually.
37 A provisional safeguard measure in the form of an 
additional ad valorem import duty of 25% was imposed from 23 October 2014 on cold-rolled 
sheets and plated or coated sheets for a period of 200 days. The definitive measure, for a period 
of four years, was in the form of an additional duty of 22%, which will gradually be phased out 
(20% in 2016; 18% in 2017; 16% in 2018; then 0% in 2019) with a tariff quota of 36,000 tonnes not subject to the additional duty. 
3.61.  In June 2015, Morocco notified the WTO Committee on Safeguards that it had initiated a 
safeguard investigation regarding paper in rolls (national heading for HS 4802.55.90.00) and 
paper in reams (national subheading for HS 4802.57.90.00).
38 A communiqué from the Ministry 
responsible for foreign trade concerning the initiation of the investigation was made available to 
the public.39 
                                               
35 Article 52, Title III, of the Law. 
36 Order of the Minister of the Economy and Finance No. 2973-09 of 4 December 2009, published in OJ 
No. 5802 of 7 January 2010. 
37 Joint Orders of the Minister of Industry, Trade, Investment and the Digital Economy and the Minister 
of the Economy and Finance No. 732-14 of 21 March 2014  and No. 1616-14 of 6 May 2014, published in OJ 
No. 6244 of 3 April 2014 and OJ No. 6262 of 5 June 2014. 
38 WTO document G/SG/N/6/MAR/9 of 11 June 2015. 
39 Viewed at: http://www.maroc-trade.gov.ma . WT/TPR/S/329 • Kingdom of Morocco 
 
- 56 - 
 
  3.62.  The safeguard measures imposed on imports of ceramic tiles40, wire rod and rebar41, and 
cold-rolled sheets and plated or coated sheets42 have been notified to the WTO. 
3.1.6.2  Anti-dumping and countervailing measures 3.63.  When imports cause or threaten to cause material injury to an established domestic 
industry, or materially retard its establishment, countervailing or anti-dumping duties may be 
imposed in specific cases. Imports may become subject to a countervailing duty if it is found that the product imported has benefited from a subsidy for its manufacture, production or export in its 
country of origin or source and that this financial contribution gives it an advantage.
43 An 
anti-dumping duty may be levied if the import price is below the product's "normal value".44 The 
two duties may be imposed provisionally as an em ergency measure until the adoption of definitive 
measures. 
3.64.  Producers, their associations, or authoritie s acting on behalf of a domestic industry may 
request that such duties be applied. The requests must be filed with the Ministry of Foreign Trade 
and contain evidence of the existence of dumping or a specific subsidy and the injury caused, as 
well as the causal link between the imports and the injury caused. The new Law No. 15-09 also 
contains provisions concerning certain situations such as price undertakings, which may be offered by exporters or demanded by the Ministry re sponsible for foreign trade. For example, an 
anti-dumping or countervailing duty may not be applied to a dumped or subsidized product if the 
exporter undertakes to revise its prices sufficiently to remedy the injury. 
3.65.  The amount of the anti-dumping duty must  not exceed the margin of dumping and that of 
the countervailing duty the amount of the subsidy.  Once imposed, the measure remains in effect 
for as long as the practices which justified it persist. The period of application may not, however, 
exceed five years and the measure may be reviewed  at the end of the five-year period according 
to the terms and criteria set out in the national Law. These provisions may also apply to parts or 
components to be used to assemble a product subject to an anti-dumping or countervailing duty or 
to the product's final working, after an anti-circumvention investigation has taken place according to the terms and criteria set out in the national Law. 
3.66.  Morocco, which had not taken any countervailing or anti-dumping duty action at the time of 
its previous TPR, has since introduced anti-dumping measures on imports of plywood, polyvinyl chloride (PVC), hot-rolled steel plate, A4-size paper and insulin. In February 2013, a definitive anti-dumping duty of 25% was imposed for a pe riod of five years on imports of plywood 
(HS subheadings 44121391, 44121399, 44121491, 44121499, 44121991, 44121999, 44122291, 
44122299, 44122991 and 44122999) originating from China.
45 In January 2014, a definitive 
anti-dumping duty depending on the exporter was imposed46 for a period of five years on imports 
of PVC in primary form, not mixed with other substances (national subheading for 
HS 3904109000), originating from the United States.47 
                                               
40 WTO documents G/SG/N/8/MAR/2/ - G/SG/N/10/MAR/2/ - G/SG/N/11/MAR/1 of 2 September 2005, 
and G/SG/N/8/MAR/2/Suppl.1 - G/SG/N/10/MAR/2/Su ppl.1 - G/SG/N/11/MAR/1/Suppl.1 of 6 March 2006, 
G/SG/N/8/MAR/2/Suppl.2 - G/SG/N/10/MAR/2/Suppl. 2 - G/SG/N/11/MAR/1/Suppl.2 of 3 July 2009, and 
G/SG/N/8/MAR/2/Suppl.3 - G/SG/N/10/MAR/2/Suppl.3 - G/SG/N/11/MAR/1/Suppl.3 of 3 September 2010. 
41 WTO documents G/SG/N/7/MAR/2 - G/SG/N/8/MAR/3 - G/SG/N/11/MAR/2 of 2 May 2013, 
G/SG/N/8/MAR/3/Suppl.1 - G/SG/N/10/MAR/3/ - G/SG/N/11/MAR/2/Suppl.1 of 20 December 2013, 
G/SG/N/8/MAR/3/Suppl.1/Corr.1 - G/SG/N/10/MAR/3/Corr.1 - G/SG/N/11/MAR/2/Suppl.1/Corr.1 of 26 May 2014, and G/SG/N/8/MAR/3/Suppl.2 - G/SG/N/ 10/MAR/3/Suppl.1 - G/SG/N/11/MAR/2/Suppl.2 of 
11 April 2014. 
42 WTO documents G/SG/N/7/MAR/3 and G/SG/N/11/MAR/3 of 22 October 2014. 
43 Law No. 15-09 on trade defence measures, enacted by Dahir No. 1-11-44 of 2 June 2011. 
44 The normal value is defined as the price of a lik e product destined for consumption in the exporting 
country or, in its absence, the highest price for export of a like product to a third country, or the production cost of a product in the country of origin, plus a "r easonable" amount for selling costs and for profits. 
45 Order of the Minister of the Economy and Finance No. 4231-12 of 21 December 2012, published in OJ 
No. 6124 of 7 February 2013. 
46 The anti-dumping duty applicable (by exporter) is : ICC Chemical Corp. (42.4%); Intracon Corp. and 
Shintec (43.6%); Mareubini (31.9%); Mitsubishi Corp . (37.5%); Oxyde Chemical s (38.7%); Snetor (22.9%); 
Tricon Energy (43.1%); Vinmar Overseas Ltd and other exporters (56.2%). 
47 Joint Order of the Minister of In dustry, Trade, Investment and the Digital Economy and the Minister of 
the Economy and Finance No. 3035-13 of 4 November 2013, published in OJ No. 6218 of 2 January 2014. WT/TPR/S/329 • Kingdom of Morocco 
 
- 57 - 
 
  3.67.  In 2013, a provisional anti-dumping du ty of up to 22% was imposed on imports of 
hot-rolled steel plate (HS heading 7208, except for certain subheadings) originating from the EU and Turkey. In June 2014, following the conclusion of the investigation, some European companies 
saw their duty divided in half whereas for Tu rkish companies the duty is now 11%. These 
measures will remain in  effect for five years.
48 Hot-rolled steel plate used to build and repair ships 
is not, however, subject to the definitive anti-dumping duty. 
3.68.  In 2014, a definitive anti-dumping duty of 10.6% was imposed for a period of five years on 
imports of A4 -size paper (297 mm x 210 mm) (national subheading for HS 4802569000) 
originating from Portugal.49 In November 2014, a definitive anti-dumping duty of 13.89% was 
imposed for a period of five years on imports of human insulin in 10-ml bottles (national 
subheading for HS 3004311000) originating from Denmark.50 This duty was suspended following 
the exporter's undertaking to change its export price to Morocco. 
3.69.  As regards countervailing measures, Morocco has not initiated any investigation and has not 
applied any such measure. 
3.1.7  Standards and other technical requirements 3.1.7.1   Standards, testing and certification 
3.70.  According to the authorities, Morocco's standards and technical regulations are based on 
international standards, including those of the International Organization for Standardization (ISO) (to which Morocco belongs), the Codex Alimentarius  for food products, and European standards, 
notably those transposed by the French Association for Standardization (AFNOR).
51 The 
reorganization of the national standards system led to the enactment of Law No. 12-06 in 
March 2011 (which came into force in 2013) on standardization, certification and accreditation, and the creation of the Moroccan Standards Institute (IMANOR). The latter has taken over the 
activities of the Moroccan Industrial Standardization Service (SNIMA), which was set up in 1970 
under the Ministry responsible for industry with the task of providing Morocco's economy with a 
series of technical standards to enhance the competitiveness and quality of Moroccan products. 
The ONSSA, under the aegis of IMANOR, is responsible for laying down agrifood standards. 
3.71.  IMANOR drafts and promotes Moroccan standards, issues certificates of conformity with 
standards and normative references, provides training in standards and implementation techniques and represents Morocco in international and regional standardization organizations.
52 IMANOR is a 
public institution and is financially autonomous; it is administered by a governing board composed 
of representatives of the public and private sect ors, consumers' associations, laboratories and 
research and training institutions. In July 1997, Morocco accepted the WTO Code of Good Practice 
for the Elaboration, Adoption and Application of Standards. IMANOR is also the national enquiry 
point for standards, technical regulations and conformity assessment procedures. 
3.72.  Since 2013, the Moroccan Accreditation System (SEMAC) in the Ministry responsible for 
industry has been in charge of accreditatio n and evaluating the technical competence of 
certification, testing and qualification bodies in terms of conformity assessment with other similar bodies. IMANOR represents Morocco at ISO and the International Electrotechnical Commission (IEC). Likewise, since July 2009, Morocco, represented by IMANOR, has been affiliated to the 
European Committee for Standardization (CEN) and the European Committee for Electrotechnical 
                                               
48 Joint Order of the Minister of In dustry, Trade, Investment and the Digital Economy and the Minister of 
the Economy and Finance No. 3024-14 of 27 August 2014, published in OJ No. 6296 of 2 October 2014. 
49 Joint Order of the Minister of In dustry, Trade, Investment and the Digital Economy and the Minister of 
the Economy and Finance No. 3399-14 of 7 October 2014. 
50 Joint Order of the Minister of In dustry, Trade, Investment and the Digital Economy, the Minister of 
Health and the Minister of the Economy and Finance No. 3574-14 of 15 October 2014, published in OJ No. 6306 of 6 November 2014. 
51 Among the most important recent  texts which form the legal basis for standardization are: Decree 
No. 2-12-502 of 13 May 2013 taken to implement the first title of Law No. 24-09 on the safety of products and services, supplementing the Dahir of 12 August 1913 co mprising the Code of Obligations and Contracts, 
enacted by Dahir No. 1-11-140 of 17 August 2011; and Decree No. 2-10-252 of 20 April 2011 implementing 
Law No. 12-06 on standardization, certification and accr editation. The regulatory framework is described on 
IMANOR's website as follows: http://www.imanor.ma/index.php/Nor malisation/Informations-generales . 
52 Online information from IMANOR; viewed at: http://www.imanor.ma . WT/TPR/S/329 • Kingdom of Morocco 
 
- 58 - 
 
  Standardization (CENELEC). The Mini stry responsible for industry is also an associate member of 
International Laboratory Accreditation Cooperation (ILAC), which defines the criteria for accreditation of product calibration, testing and control laboratories. Morocco signed a mutual recognition agreement with Tunisia in 2008 and in December 2009 signed a memorandum of 
understanding on mutual recognition of the result s of conformity assessment of products traded 
between Morocco, Tunisia, Egypt and Jordan . Proposals have been drawn up for its 
implementation. 
3.73.  Standards are drafted on the basis of n eeds expressed by economic and social operators 
and by the technical standards commissions (CTN) established by IMANOR in the Ministries responsible for the products to be standardized or in other interested professional organizations. The professionals and departments concerned are consulted through a public enquiry lasting one 
to three months.
53 Draft standards are included in the general standardization programme, which 
is drawn up on the basis of government guidelines taking into account the opinion of the Supreme Council for Standardization, Certification and Accreditation (CSNCA). The relevant orders are 
published in the Official Journal. 
3.74.  Around 12,000 Moroccan standards have been listed.
54 Compliance is mandatory in the 
clauses, criteria and specifications for procurement by the State, by local authorities, public 
institutions and companies holding concessions for public services or services subsidized by the 
State. Standards may be converted into technical regulations by means of ministerial orders for reasons such as health and safety. There are now some 300 technical regulations concerning products that may affect the health and safety of users.
55 Technical regulations apply to both 
imported and domestically manufactured products; imports are subject to authorization from the 
Ministry responsible for industry before being plac ed on the market. Technical regulations currently 
apply to goods such as iron and steel products, gas products, electrical equipment, textile 
products, household electrical goods, and toys.56 In 2014, imported goods worth DH 22.2 million 
(compared to DH 5.4 million in 2007) were declar ed not to be in conformity with technical 
regulations and were turned back at the border 
3.75.  The NM mark for products is managed according to ISO/IEC international guide 17065.57 In 
order to be eligible for an NM mark, an application must be made to IMANOR, which examines the technical documents and appoints an advisory committee. Samples are taken for tests, which are entrusted to an independent laboratory selected by IMANOR. Depending on the results, the 
committee decides to grant the NM mark to the applicant or to refuse it.
58 In order to ensure that 
Moroccan standards are consonant with scientific and technological progress, they are periodically reviewed at intervals not exceeding five years. 
3.76.  Morocco also has a system for certifying business management based on NM ISO 9001 
standards (quality systems), NM ISO 14001 (environmental management systems), NM 00.5.801 (management of health and safety at work), NM HACCP (HACCP
59 system for food industry 
companies), NM ISO 22000 (food safety), NM  ISO 50001 (energy management), NM ISO 27001 
(security of information systems) and a system for accrediting testing and calibration laboratories, managed in accordance with the requirem ents of international guide ISO/IEC 17011.
60 IMANOR 
                                               
53 Some 100 technical commissions have been created in various ministries. The list of technical 
standardization commissions (CTN) can be viewed at: http://www.imanor.ma/index.php/Normalisatio n/Commissions-Techniques-de-Normalisation . 
54 The "2014 Catalogue of Moroccan Standards" was viewed at: 
http://www.imanor.ma/index.php/Informa tion/Catalogue-des-normes-marocaines . 
55 The new Law No. 24-09 on the safety of products an d services introduces a ge neral safety obligation 
by providing exact safety specifications with which certain products or services should comply, and requires operators to prove that their products or servic es comply with essential safety requirements. 
56 The full list of technical regulations was viewed at: 
http://www.mcinet.gov.ma/EspPratique/Documents/Liste%20des%20normes%20d%27applications%20Obligat
oires%207-2015.pdf . 
57 The NM mark may be affixed to all products and appl y, if appropriate, to se rvices, and is managed by 
IMANOR. 
58 The committee may also propose a further visit or call on the applicant to improve the manufacture or 
control of the product before giving a final opinion. 
59 Hazard Analysis Critical Control Point. 
60 Laboratories are evaluated on the basis of on e of the NM ISO 17025 references, which reproduce, 
respectively, international standard ISO/IEC 17025 on the general requirements for the competence of testing 
and calibration laboratories. WT/TPR/S/329 • Kingdom of Morocco 
 
- 59 - 
 
  has undertaken to introduce a national Halal trademark attesting to conformity with Moroccan 
standard NM 08.0.800 specifying the criteria for Halal foodstuffs. 
3.77.  IMANOR is also responsible for managing activities related to certification of cosmetics and 
active substances used to manufacture medicines. For medicines for human use, manufacturers 
must comply with the good manufacturing practice (GMP) standards contained in Ministry of 
Health Circular No. 36 of 31 July 1995. 
3.78.  By end June 2015, around 54,000 controls had been carried out on imports and 10,000 on 
domestically produced products. During these import controls, 7,753 samples were taken. 
According to the authorities, the choice of which im ports to inspect is based on criteria such as the 
origin of the goods, the nature of the product or the operator (it is usually a case of a new origin, a new product or a new operator) or if special prob lems arise. These controls affected products 
subject to technical regulations and concerned the sa fety aspect in particular. If there is a mutual 
recognition agreement, the terms of the agreement are observed. As far as the cost is concerned, the authorities do not currently require any fee for processing documents on imports subject to 
control. 
3.1.7.2  Sanitary, phytosanitary  and environmental measures 
3.79.  Since its previous TPR, Morocco has reorga nized its system for food control and safety. It 
has created the ONSSA, which has been given re sponsibility on behalf of the State for the 
protection of consumer health and the protecti on of animal and plant health. The ONSSA was set 
up in January 2010 by means of Law No. 25-08
61; it comes under the Ministry responsible for 
agriculture and has its own legal status and financial autonomy. Its role is to provide support for 
the strategic approaches set out in the Green Mo rocco Plan with a view to transforming the 
agrifood system and to ensure food safety, th us making food products more competitive on 
national and international markets. 
3.80.  The ONSSA's principal tasks are to monitor and protect the health of farmed animals and 
plants; guarantee food safety (from the raw materials up to the final consumer), including fishery products and animal feed; to approve and control agricultural inputs (seed, pesticides, fertilizer) 
and veterinary medicines; and to apply the legislation and regulations on veterinary and 
phytosanitary health control. The ONSSA takes a sample and issues a certificate of analysis for each import of food products. It has both regional and provincial structures responsible for providing a local service throughout Morocco. 
3.81.  The ONSSA was created simultaneously with the adoption of a new Law in March 2010 on 
the protection of animals and animal health, the heal th safety of food of animal origin, animal feed 
and animal byproducts.
62 Law No. 28-07 is the outcome of a joint Morocco-European Union project 
on sanitary and phytosanitary (SPS) measures.63 Its provisions cover all stages of production, 
handling, treatment, processing, packaging, presenta tion, transport, storage, distribution, sale and 
export of primary products, food products for human consumption and animal feed. 
3.82.  Changes to the SPS legislative framework include a number of new decrees and orders.64 
Decree No. 2-10-473 of 6 September 2011 specifies that, in order to guarantee that a primary 
product, a food product or animal feed imported fo r sale on the domestic market entails no risk for 
human or animal life or health, the importer must first ensure that the product or food: is from a 
country, a zone or region not subject to any sanitary or phytosanitary restrictions; meets the 
                                               
61 Law No. 25-08 establishing the National Food Safety Board, enacted by Dahir No. 1-09-20 of 
18 February 2009 and published in OJ No. 5714 in March 2009. 
62 Law No. 28-07 on food safety, enacted by Dahi r No. 1-10-08 of 11 February 2010 and published in 
the OJ of 18 March 2010. 
63 Law No. 28-07 is based on Regulation (EC) No 178/2002. 
64 Decree No. 2 ‐10‐473 of 6 September 2011 implementing certain provisions of Law No. 28 ‐07 on food 
safety, as notified in document G/SPS/N/MAR/31 of 25 July 2011; and Decree No. 2 ‐12‐389 of 22 April 2013 
laying down the terms and conditions for the labelling of  food products, including im ported food products. As 
regards additives authorized for food products, Joint Order No. 1795-14 of 14 May 2014 establishes the list of food additives that may be used in primary prod ucts and food (WTO docu ments G/SPS/N/MAR/33 and 
G/SPS/N/MAR/33/Add.1). With regard to the maximum limits authorized for pesticide residues, Joint Order 
issued by the MAPM and the Ministry of Health No. 156-14 of 17 January 2014 establishes maximum residue limits for phytosanitary products in or on foodstuffs and animal feed (G/SPS/N/MAR/30).
  WT/TPR/S/329 • Kingdom of Morocco 
 
- 60 - 
 
  hygiene and health requirements laid down in the Decree and other special regulations for the 
product or food; comes from a facility or company that has an HACCP self-control or other equivalent system in place; is accompanied by documents or other certificates required by special regulations for the product or food, issued by the competent authority in the country of export and 
certifying in particular that it entails no risk for human or animal life or health. The importer must 
also have a recall plan so that if there is a sanitary emergency affecting the product or animal feed imported, it can be recalled after it has entered Morocco. 
3.83.  Law No. 28-07 sets out general requirements on the sale of safe products; for example, it 
lays down general rules for hygiene and health, use of cleaning products and disinfectants and the admissible contamination thresholds. No primary or food product or animal feed may be sold in Morocco, imported or exported if it is not safe for human or animal life or health. Facilities and 
companies must have sanitary authorization or approval from the competent authorities before 
they may operate, according to the requirements  and methods determined in the regulations. 
Where one or more of the requirements for issuin g a sanitary authorization are no longer being 
met, the authorization is suspended for a specified period during which the beneficiary must take 
the necessary measures to ensure that the requirements are fulfilled. If the necessary measures have not been taken at the end of this period, the authorization is withdrawn. 
3.84.  For imports, sanitary measures regarding animal health and animal products are governed 
by Law No. 24-89 of 10 September 1993, its im plementing decree and decrees and ministerial 
orders concerning specific products.
65 The import of animals, animal feed, products of animal 
origin, animal reproduction products, and marine and freshwater products, with the exception of 
those in international transit which are not unloaded, is subject to sanitary inspection at the 
expense of the importer66, conducted at customs inspection posts by the ONSSA's veterinary 
services. Following the inspection, a veterinary sanitary certificate, which is mandatory for customs 
clearance, is issued. For live animals to be placed in quarantine, a sanitary permit is given. 
Sanitary inspection is systematic for all such imports, which, in addition, must be accompanied by the sanitary documents issued by the country of origin, and, where applicable, countries of 
transit.
67 A sanitary certificate issued at the border post of the country of origin is also required for 
animals.68 In 2005, the content of sanitary certificates was modified.69 Henceforward, certificates 
must also indicate the health guarantees esta blished by common agreement between Morocco's 
central veterinary health authority and the official health authority of the exporting country. The 
sanitary certificate must conform to the model certificate jointly agreed prior to import by the 
Moroccan authorities and those of the country of origin. The documents are checked by the veterinary services after unloading (except in the ca se of live animals, irrespective of their country 
of origin, and animal products in their raw st ate from countries not recognized as free of 
contagious disease). 
                                               
65 Dahir No. 1-89-230 of 10 September 1993 enacting Law No. 24-89 prescribing veterinary sanitary 
control measures for the import of animals, animal feed, pr oducts of animal origin, animal reproduction 
products, and marine and freshwater products; Implementing Decree No. 2-89-597 of 12 October 1993; Decree No. 2-05-84 of 23 November 2005 on the import of milk to be used for cattle feed; and Ministerial Orders defining the following: requirem ents for the introduction of fish and crustaceans into inland waters 
within the public domain (1994); animal health standa rds for the import of breeding animals of the bovine 
species (1994), sheep, goats and equine animals; health requirements and treatments required for the import of animal products to be used in the animal byprod ucts industry (1994); animal health standards for the 
import of cocks and hens for reproduction, of a weight not exceeding 185 g. (1998); and sanitary requirements for the import of certain live animals and certain products of animal origin (1996). 
66 Decree No. 2-94-76 of 22 November 1996 fixing the f ee for veterinary sanitary inspection of imports 
of animals, animal feed, products of animal origin, animal reproduction products, and marine and freshwater 
products. 
67 Morocco has signed mutual recognition agreemen ts on sanitary measures with the following 
countries: Angola, Argentina, Brazil, Bulgaria, China, Eg ypt, France, Germany, Guinea, Hungary, India, Islamic 
Republic of Iran, Japan, Jordan, Le banon, Libya, Mauritania, Mexico, Ne therlands, Poland, Portugal, Russian 
Federation, South Africa, Spain, Sudan, Syria, Tuni sia and Turkey; it has proposed or is considering 
agreements with a fu rther 15 countries. 
68 The health certificate must conform to the model certificate jointly agreed prior to import by the 
Moroccan authorities and the competent authorities of the country of orig in. Examples of certificates by 
imported product and by country of origin can be viewed on the ONSSA's website at: 
http://www.onssa.gov.ma/fr/index.php?option=com_content&view=article&id=231&Itemid=186.  
69 Order of the Minister of Agriculture, Rural Development and Marine Fisheries No. 603-05 of 
16 March 2005, amending the veterinary health certificates specified in Article 3(a), (b), (c) and (d) of Decree 
No. 2-89-597 of 12 October 1993 implementing Law No . 24-89; and WTO document G/SPS/N/MAR/25 of 
10 May 2005. WT/TPR/S/329 • Kingdom of Morocco 
 
- 61 - 
 
  3.85.  Imports of the aforementioned products are banned, by order of the Minister responsible for 
agriculture, when they come from a country not recognized as free of contagious disease, unless they have undergone special treatment and no longer present any danger of contagion.
70 
3.86.  The import of veterinary medicines is go verned by Law No. 21-80 on private exercise of 
medicine, surgery and veterinary pharmacy and its implementing Decree No. 2-82-541 of 
15 March 1983. Only medicines that have been authorized may be imported (marketing authorization, AMM) and exclusively by establishments having received prior approval. The 
labelling requirements for veterinary medicines can be found in Decree No. 2-82-541. The details 
to appear on the label are the name of the medicine, the number of the manufacturing batch, the expiry date, the pharmaceutical formula, the qualit ative and quantitative composition of the active 
ingredients, the species of animals to be tr eated and the dosage, the adverse effects and 
counter-indications, the wait time, the name of the manufacturer, the AMM number, and any 
special indications (veterinary use, etc.). 
3.87.  Phytosanitary measures for imports are governed by the 1927 Dahir on plant health control 
regulations (as amended and supplemented in  1949, 1950 and 1954), and several orders 
governing the import of specific products.
71 This legislation defines the plants and plant products 
subject to phytosanitary inspection conducted by  the ONSSA's plant protection services and lists 
the products prohibited for import or subject to particular requirements or to obtaining a prior 
technical import authorization (permit).72 Special requirements apply to the import of certain 
plants or plant products.73 Seasonal bans apply to the import of plant reproduction material 
belonging to the seeded Rosaceae  family, which is authorized between 1 November and 
15 February for that coming from the northern  hemisphere, and between 1 May and 15 October 
for that from the southern hemisphere.74 The cost of inspection, as well as rejection or destruction 
of any shipment of banned products, must be met by the importer. 
3.88.  Following the decision of January 201575, all the taxes and fees introduced for sanitary and 
phytosanitary control of imports were abolished by Decree No 2-15-24 repealing certain texts on the fees for sanitary inspection of plants and anim als, as well as fees for the fumigation of plants 
and plant products.
76 
3.89.  The import or export of seeds and seedlings  requires prior authorization from the Ministry 
responsible for agriculture. Only entities appr oved by means of an order from the Ministry 
responsible for agriculture may sell seeds and seedlings. Fruit seeds and seedlings must also be 
certified and belong to varieties approved in Moro cco. The import of plants and plant products is 
subject to technical inspection by the competent se rvices of the Ministry responsible for agriculture 
and must comply with the phytosanitary and technical regulations in force. 
                                               
70 The products that may be subject to treatment ar e mainly intended for industry, for example, hides 
and skins or gelatine. 
71 Dahir No. 1-69-169 of 25 July 1969 regulating the production and marketing of seeds and seedlings, 
as amended; Order of the Minister of Agriculture and Agrarian Reform No. 467-84 of 19 March 1984 regulating the import of plants or parts of plants liable to be infe sted by certain harmful species of animals or plant pests; 
Order of the Minister of Agriculture and Agrarian Reform No. 1306-85 of 22 December 1986 on sanitary control of imported plants or plant products; Order of the Mi nister of Agriculture and Agrarian Reform No. 823-93 of 
20 April 1993 regulating the import of sugar cane cuttings or seed (Fuzz) into Morocco; Order of the Minister of Agriculture and Agrarian Reform No. 824-93 of 4 June 1 993 on the sanitary requirements for the import of 
certain fruit and ornamental species belonging to the Rosaceae  family; Order of the Minister of Agriculture, 
Public Works and the Environment No. 2730-97 of 31 October 1997 on the import and release of alien biological control agents; Order of the Minister of Agriculture, Rural Developm ent and Marine Fisheries 
No. 207-05 of 11 November 2005 on phytosanitary requirements for the import of plant material of the Genus Vitis. 
72 A prior technical import authorization is required for products such as cert ain fruit and ornamental 
species belonging to the Rosaceae  family and plant material of the Genus Vitis (L.) . 
73 Order of the Minister of Agriculture and Agrarian Reform No. 824-93 of 4 June 1993 on sanitary 
requirements for the import of certain fruit  and ornamental species belonging to the Rosaceae  family. 
74 According to the authorities, this is because in wint er, bees (potential carriers of disease) are absent 
or inactive. 
75 Decision of the Minister of Agriculture and Marine Fisheries and the Minister of the Economy and 
Finance of 1 September 2014, as amended by the decision of 16 January 2015. 
76 Decree published in OJ No. 6344 of 19 March 2015. This decree lists the texts repealed as of 
1 January 2015. WT/TPR/S/329 • Kingdom of Morocco 
 
- 62 - 
 
  3.90.  Plant products or parts of plants whose import requires a phytosanitary certificate issued by 
the plant protection service in the exporting count ry are listed in Ministerial Order No. 832-02 of 
2002.77 The certificate must comply with the model laid down in the FAO's 1951 International Plant 
Protection Convention (IPPC), as amended. Import s of potato seedlings, and tomato and eggplant 
seeds must also be accompanied by an additional declaration from the country of origin certifying 
that they are free from certain parasites and dise ases and have been screened, cleaned and placed 
in new sacks. Prior authorization from the Mini stry responsible for agriculture is required. 
3.91.  With regard to plant protection, Morocco ha s signed the FAO's IPPC and is a member of the 
European and Mediterranean Plant Protection Orga nization (EPPO); the Near East Plant Protection 
Organization (NEPPO); the FAO/WHO Codex Alimentarius Commission; and the International Union for the Protection of New Varieties of Plants (U POV). Import restrictions may also be imposed 
under other agreements signed by Morocco (for ex ample, in the case of CITES) (Section 3.1.5). 
3.92.  As regards the control of agricultural pesticides, imported products must be approved 
pursuant to Law No. 42-95 on the control and organization of trade in pesticides for agricultural 
use in order to assess their effectiveness and safety for humans, animals and the environment. 
Any pesticide used, sold or imported in Morocco must be approved and must meet the quality and labelling conformity requirements. Control of these products upon importation consists of 
systematic inspection of the accompanying documents (documentary control) and a physical 
inspection to verify their general condition and their labelling (control of identity and physical state), using purposive sampling according to risk analysis that takes into account objective elements such as the origin of the goods, the importer's record, the relevance of the 
accompanying documents, etc. 
3.93.  Among the new measures affecting imports adopted since Morocco's previous TPR, since 
November 2009 the entry into Morocco of live bovi ne animals, animal feed, products of animal 
origin and animal reproduction products derived from bovine animals originating in or coming from 
certain countries
78 has been banned, namely: since March 2012, the import of animal products, 
products of animal origin and animal feed from Egypt79; since August 2014, the import of live 
animals and animal products from Algeria80; since December 2014, the import of all species of 
birds, poultry, poultry meat and poultry meat products unless treated thermally, and eggs and egg products from Canada, Italy, the United States, the Netherlands, the United Kingdom and Germany
81; since April 2015, suspension of the import of seedlings of Pierce's disease host species 
(olive trees, citrus fruit trees, rosaceous (stone fruit) plants, oak trees, grapevines) from Italy.82 
3.94.  Since its previous TPR, Morocco has notified the WTO of a series of other sanitary and 
phytosanitary measures. They include the draft order establishing maximum residue limits for 
pesticides in or on foodstuffs and animal feed83; the decree implementing Law No. 28-07 on food 
safety84; the order establishing the list of food additives that may be used in primary products and 
food85; the decree regulating the marketing of olive oils and olive pomace oils86; the order 
                                               
77 These are: shipments of seedlings, layers, cuttings , grafts, crowns, flower bulbs, flowers and buds of 
cut flowers, branches, leaves and folia ge, fresh fruit, fruit ston es, fresh vegetables, tube rcles, bulbs, rhizomes, 
roots, plant fibre, hay and forage, o il-cake, straw and bran, pollen, and seed s; grains; substrates to be used 
for growing crops, without soil or organic matter, either al one or together with the plants (with the exception of 
dead plant material, manure and compost, which are banned); bark, not dried, and wood of any type. 
78 Order of the Minister of Agriculture and Marine Fisheries No. 2543-09 of 29 October 2009 banning the 
entry of live bovine animals, animal feed, products of animal origin and animal reproduction  products derived 
from bovine animals, originating in or coming from certain countries, WTO document G/SPS/N/MAR/29 of 
10 May 2010. 
79 WTO document G/SPS/N/MAR/32 of 29 March 2012. 
80 WTO document G/SPS/N/MAR/38 of 14 August 2014. 
81 WTO documents G/SPS/N/MAR/39 of 15 Decemb er 2014 and G/SPS/N/MAR/40 of 7 January 2015. 
82 WTO document G/SPS/N/MAR/41 of 10 April 2015. 
83 WTO document G/SPS/N/MAR/30 of 15 July 2011. 
84 Decree No. 2-10-473 of 6 September 2011 implementing certain provisions of Law No. 28-07 on food 
safety; and WTO document G/SPS/N/MAR/31 of 25 July 2011. 
85 Joint Order No. 1795-14 of 14 May 2014 establishing the list of food additives that may be used in 
primary products and food; WTO documents G/SPS/N/ MAR/33 of 25 July 2012 and G/SPS/N/MAR/33/Add.1 of 
25 September 2012. 
86 WTO document G/SPS/N/MAR/35 of 24 April 2013. WT/TPR/S/329 • Kingdom of Morocco 
 
- 63 - 
 
  concerning the mark affixed to wood packaging used in international trade87; the order 
establishing the list and maximum limits of substances considered undesirable in animal feed and the list and limits for the use of additives, pre- mixes and supplementary foodstuffs destined for 
animal feed.
88 
3.95.  In September 2010, Morocco informed the WTO that the ONSSA was Morocco's official 
authority responsible for implementing the WTO Agreement on the Application of Sanitary and 
Phytosanitary Measures and was the SPS enquiry point.89 In March 2014, Morocco, Chile, the 
European Union and Norway forwarded to the WTO the communication concerning the fourth 
review of the operation and implementation of th e Agreement on the Application of Sanitary and 
Phytosanitary Measures – Transparency under the SPS Agreement (Article 7 and Annex B).90 
3.96.  Under its preferential agreements, Morocco has embarked upon negotiations with the EU on 
a deep and comprehensive free trade agreement (D CFTA) containing a chapter on SPS measures. 
The aim of this chapter is to protect human and animal life and health and plants in each party's territory while at the same time facilitating trade among the parties in the sanitary and 
phytosanitary sphere and ensuring transparency of the sanitary and phytosanitary measures 
applicable to trade through more in-depth implementation of the principles of the WTO SPS Agreement. 
3.1.7.3  Marking, labelling and packaging 
3.97.  Morocco does not have any special regulations on the marking of containers. The Moroccan 
Packaging and Processing Institute (IMEC) has au thority for processing and packaging standards. 
The Ministries of Agriculture and Health have responsibilities as regards agricultural products and 
those intended for human consumption. 
3.98.  Decree No. 2-12-389 also applies to imported food products and was adopted to implement 
Law No. 28-07 on food safety. Its purpose is to provide consumers with useful and more detailed 
information on the appellation, composition, nutritional characteristics and shelf-life of food 
products through clear and comprehensive labelling.
91 It defines the constituent elements, the 
features and form of the indications and wording to be displayed on labels for food products, 
together with the requirements for nutrition-related labelling. It indicates the mandatory 
information that must appear on labels for food products in order to enable consumers to take an informed and responsible purchasing decision. It also requires that the presence of substances or ingredients that may cause allergic reactions be indicated. It specifies that all indications on the 
labelling must be in Arabic, easily understandable, and appear in an obvious place so that they are 
visible, clearly readable and indelible. Under an order of the Minister responsible for agriculture, 
however, some imported products or those inte nded for a certain type of customer and some 
domestically produced beverages may be exempt from the requirement to use Arabic. The labels 
on pre-packaged products must show, inter alia , the exact name of the product, the list of 
ingredients, the name of each ingredient or substance liable to cause an allergy or intolerance, the 
sell-by date and, where appropriate, the addr ess of the importer, manufacturer or packaging 
enterprise.
92 
                                               
87 Order of the Minister of Agriculture and Marine  Fisheries concerning the mark affixed to wood 
packaging used in international trade; and WT O document G/SPS/N/MAR/34 of 5 February 2013. 
88 Order No. 1490-13 of the Minister of Agriculture and Marine Fisheries of 3 May 2013 establishing the 
list and maximum limits of substances considered unde sirable in animal feed, and the list and maximum limits 
of additives, pre-mixes of  additives and supplementary foodstuffs destined for animal feed; WTO documents 
G/SPS/N/MAR/36 of 14 August 2013 and G/SPS/N/MAR/37 of 20 September 2013. 
89 WTO document G/SPS/GEN/1039 of 6 September 2010. 
90 WTO document G/SPS/W/277 of 10 March 2014. 
91 Decree No. 2-12-389 of 22 April 2013 laying down the conditions and terms for the labelling of food 
products, published in OJ No. 6152 of 16 May 2013; entered into force on 16 May 2014. 
92 The other compulsory indications are: net quantity of the product and of certain ingredients; special 
instructions on conservation; name or company name of the importer, producer or packaging enterprise; 
country of origin or source; instructions for use (w here necessary for correct use of the product); the 
percentage of alcohol for beverages exceeding 1.2% of al cohol by volume; nutritional information where this is 
compulsory; the number of the batc h of production, manufacture or packaging to which the pre-packaged 
product belongs; the additional mandatory indi cations appearing on the list in Annex II to 
Decree No. 2-12-389; and the number of the authorization or approval mentioned in Article 14 of Decree No. 2-10-473. WT/TPR/S/329 • Kingdom of Morocco 
 
- 64 - 
 
  3.99.  Similar requirements apply to pharmaceuticals (including medicines) and, if they are 
compounds, the name and percentage of ea ch compound must also be indicated. 
Decree No. 2-10-473 of 6 September 2011, implemen ting certain provisions of Law No. 28-07, 
specifies in Article 14 that the number of the authorization or approval given to the relevant 
establishment must be mentioned on the documents and on any correspondence, as well as on 
any advertising for the product and on its packaging. 
3.2  Measures directly affecting exports 
3.2.1  Procedures 
3.100.  In general, natural or legal persons wishing to engage in export activities must be listed in 
the Commercial Register.93 Exporters of agricultural produce and marine products, as well as any 
facilities manufacturing, processing or packaging food products for export, must obtain approval 
(renewable annually) from the Autonomous Export Control and Coordination Agency (EACCE), a 
government body attached to the Ministry of Agri culture and Marine Fisheries. The EACCE controls 
the quality of products according to the standards of the country of destination. It also participates 
in IMANOR's food standards commissions (Section 3.1.7.1). Craft exporters must be registered in 
the relevant register. 
3.101.  A Single Goods Declaration (DUM) is required for any goods sent for export. This must be 
accompanied by an export licence in the case of goods subject to quantitative restrictions 
(Section 3.3.3).94 An export licence is issued by the Ministry responsible for foreign trade. The 
foreign exchange undertaking (linked to the repatriation obligation), which was compulsory for all freely exportable goods, has no longer been required since 28 March 2014. In addition to its 
positive impact in terms of streamlining procedures, the elimination of this measure has helped 
improve Morocco's ranking in the Doing Business 2015  report (31
st compared to 37th in 2014). 
3.102.  Other documents may also be required for export, namely prior authorization from the 
competent agencies for certain products95, the packing list, the international transport document, 
the certificate of origin, the control certificate depending on the type of product, the wharfage, receipt or deposit documents, or any other proof that the goods have been presented to the 
customs for the purpose of export. 
3.103.  The export of some products of animal or plant origin
96, pharmaceuticals and cosmetics or 
products of the crafts industry is subject to tec hnical control carried out by the EACCE, the Ministry 
of Health and the Ministry responsible for crafts, respectively. Craft products do not qualify as such 
without the quality control technical endorsement of the Crafts Department. The new Law 
No. 61-12 gives the EACCE new tasks and clarifies its control responsibility. It is responsible in particular for conducting inspections to ensure that Moroccan agricultural produce and marine 
products for export comply with the legislative and regulatory requirements applicable in the 
foreign market of destination. An inspection certificate is issued following these inspections. The EACCE is accredited by the EU for the control of fresh fruit and vegetables exported to the EU; a 
conformity certificate is issued once the control procedure has been carried out. The EACCE is also 
responsible for sectoral committees specializing in the coordination of exports of agricultural produce and seafood products; ensuring strategic monitoring on export markets, including monitoring non-tariff measures and disseminating this information to exporters; acting as an 
interface between operators and public and private Moroccan and foreign institutions in relation to 
the export of agricultural produce and mari ne products. As the control body, the EACCE 
participates regularly in the work of various international food standardization organizations, 
including European ones (UN/ECE, Codex, OECD, IOC) with the aim of harmonizing standards so 
as to facilitate trade in this area. 
                                               
93 Some exporters are exempt, for example, those expo rting on an occasional basis, natural persons, 
cooperative associations, self-entrepreneurs, farmers and artisans. 
94 Article 19 of Law No. 13-89 on foreign trade, enacted by Dahir No. 1-91-261 of 9 November 1992, as 
amended and supplemented by Law No. 3-96, enacted by Dahir No. 1-97-63 of 12 February 1997. 
95 These are: works of art and anti ques (authorization from the Ministry  of Culture); vehicles purchased 
with loans (authorization from the loan  entity financing the purchase of the vehicle concerned); products of 
endangered species of wild fauna and flora (CITES pe rmit issued by the depart ment responsible for water 
resources and forests); and potassium (authorizat ion from the Ministry re sponsible for mining). 
96 In principle, all products are concerned, including rice. WT/TPR/S/329 • Kingdom of Morocco 
 
- 65 - 
 
  3.104.  In order to benefit from the preferences accorded under bilateral or multilateral 
agreements and treaties, exporters must obtain the proper certificate of origin from the ADII. 
3.2.2  Export taxes 3.105.  The last export taxes were eliminated in 2005 and 2008.
97 The export of products subject 
to EACCE technical control has not been subject to any inspection tax since 1991. 
3.2.3  Export prohibitions, licensing and control 3.106.  Pursuant to current legislation, exports of goods and services may be subject to 
restrictions in order to safeguard public morals, security, public order and human health; to 
protect fauna and flora and the national historical, archaeological and artistic heritage, and to maintain the country's external financial position.
98 
3.107.  Since Morocco's previous TPR, several changes have been made to the list of products 
subject to authorization, quantitative restrictions  and export licensing. The list includes cereals 
(except rice), charcoal, collections and specimens for various zoological, botanical, mineralogical and archaeological collections, antiques over 100 years old, ozone-depleting substances and 
equipment
99, wheat and meslin, rye, barley, oats, maize, rice, grain sorghum and other cereals, as 
well as groats and semolina of wheat and barley.100 
3.108.  The following products have been added to the list since 2009: bulbs, including saffron 
bulbs, grains, almonds and argan trees (including seed), crude algae and modified agar-agar, 
candy sugar and other sugars in packages of less than 50 kg, asbestos, metal waste and debris101, 
insecticides containing methyl bromide, compressors, refrigerators and freezers using R12 or R115 and extinguishers containing halon gases.
102 Tanned hides and skins or crust leather of bovine 
animals, sheep and goats were removed from the list in December 2006. Export licences are 
issued by the Minister responsible for foreign trade and are valid for six months.103 The decision on 
whether or not to grant a licence is notified to the applicant within a maximum period of 30 days 
and the reasons for rejection of any application must be given.104 In practice, the time taken to 
notify the decision on granting an export licence is less than eight days. 
3.109.  Under multilateral agreements such as CITES and the Basel Convention, some products, 
waste and/or species are subject to an export perm it, certificate 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.105 These permits or certificates are issued by the Water Resources and 
Forestry Department. The export of waste in list A of the Basel Convention requires prior 
authorization from the Department responsible for the environment. 
3.2.4  Exports subsidies, promotion and support 3.110.  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 back to 2003.
106 No notification 
                                               
97 For further details, see Morocco's previous TPR (2009). 
98 Dahir No. 1-91-261 of 9 November 1992 enacting Law No. 13-89 on foreign trade. 
99 These are some organic chemicals (HS Chapter 29) and pharmaceuticals (HS Chapter 30) and some 
insecticides, fungicides, herbicides, disinfectants and like products (HS Chapter 38). 
100 Order No. 1308-94 of the Minister of Foreign Trade, Foreign Investment and Handicrafts of 
19 April 1994 determining the list of goods subject to  quantitative restrictions upon importation and 
exportation, as amended. 
101 These are metal waste and debris of HS Chapters 72, 74, 75, 76, 78, 79, 80 and 81. 
102 The full list of goods subject to export licensing can be viewed at: 
http://www.mce.gov.ma/ministere/arretes/arrete1308-94.pdf . 
103 Order No. 1675-15 of the Minister responsible for foreign trade of 19 May 2015. 
104 Article 8, Title II, of Decree No. 2-93-415 of 2 July 1993 implementing Law No. 13-89 on foreign 
trade, as amended and supplemented by Decree No. 2-99-1261 of 4 May 2000. 
105 CITES; viewed at: https://www.cites.org/sites/default/files/eng/app/2013/E-Appendices-2013-06-
12.pdf . 
106 WTO document G/SCM/N/95/MAR of 23 July 2003. WT/TPR/S/329 • Kingdom of Morocco 
 
- 66 - 
 
  has been made to the WTO since then.107 Morocco nevertheless gives a variety of incentives to 
enterprises whose activities are export-oriented.  These include incentives under the export free 
zones (ZFEs) regime and the customs regimes (REDs), as well as exchange facilities (i.e. accounts in convertible DH or in foreign currency) and export insurance. All the fiscal provisions provided 
under the Investment Charter have been repealed and are currently governed by the General Tax 
Code. Special incentives are given to exporting mining enterprises (Section 4.3). 
3.111.  Incentives (particularly export subsidies) are still available for agricultural products 
(Section 4.1). 
3.2.4.1  Export free zones 3.112.  Concessions for the development and management of export free zones (ZFEs) are 
granted following an invitation to bid or by direct  agreement, under certain conditions (pursuant to 
Article 7 of Law No. 19-94, as amended), to a public or private law body on the basis of 
specifications defining the concessionaire's rights and obligations. The latter is responsible for developing, managing and maintaining the export free zone as a whole and for presenting 
applications from investors to a local ZFE commission for approval. It also acts, inter alia , as a 
single window for applications for status as a ZFE enterprise. Morocco currently has several ZFEs, of which the largest is in Tangiers (ZFT) (Table 3.11). 
3.113.  Transactions abroad by companies established in ZFEs benefit from totally free foreign 
exchange.
108 Goods entering or leaving ZFEs are exempt from all duties and taxes on imports, 
exports, production, movement or consumption. A number of other fiscal measures are available (Section 2.4.2). Eligibility for ZFE status does not require companies to export a minimum share of 
their output; and there is no ceiling on the percentage of their sales in Moroccan national territory. 
The requirements for export and sale in Moroccan national territory by ZFE companies are specified on a case-by-case basis by the ZFE Commission responsible for approving applications. 
According to the authorities, sales on the domestic market are, however, considered to be imports 
with the ensuing imposition of the applicable duties and taxes. 
Table 3.11 Free zones operating in 2015 
Free zone Sectors of activity Area 
(hectares) Total cost 
(DH million) Jobs 
recorded/companies 
established in 2015 
Tangiers (ZFT)a Automobiles; aeronautics; agro-industry; 
textiles and leather; chemicals and parachemicals; metalworking, mechanical, electrical and electronics industries; and 
related services 345
 
(100-hectares 
extension 
planned) 740 44,210 jobs / 
415 companies 
Tangiers 
Automotive City 
(TAC) Mainly the automotive sector;  
Other activities: agro-industry; textiles and 
leather industry; metalworking, mechanical, 
electrical, electronics, chemical and 
parachemical industries  178 1,181.7  1,020 jobs / 
4 companies (with 
10 setting up) 
Nouaceu r Mainly aeronautical and space industry;  
Other activities related to security and detection systems, medical industries and metal, metalworking, electrical and electronics 
industries, as well as precision systems 78
 887.6  5 companies (with 
3 setting up) 
Kenitra Automotive industry 199 1,214  11,245 jobs planned / 
7 companies 
Technopolis Very hi-tech industrial activities, and 
specialized scientific and technical activities 
and/or research and development such as 
electronics, nanotechnology, biotechnology, chemical and parachemical, renewable energy and energy efficiency activities 
 61
 
(of which 20 
have been 
developed)   
Technopole 
d'Oujda Equipment for sustainable development and 
industrial renewable energy and energy 
efficiency activities 96 
(of which 40 
have been 
developed) 160   
                                               
107 WTO document G/SCM/W/546/Rev.6 of 14 April 2015 on notification requirements under the 
Agreement on Subsidies an d Countervailing Measures. 
108 Settlement of transactions with in free zones can only be made in convertible foreign currency. WT/TPR/S/329 • Kingdom of Morocco 
 
- 67 - 
 
  Free zone Sectors of activity Area 
(hectares) Total cost 
(DH million) Jobs 
recorded/companies 
established in 2015 
Tétouanshore  Services: banking, insurance, accountancy 
and finance, human resources, general administration, client relations management  6
   
Casanearshore Services: banking, crèche, shops, MedZ 
Sourcing single window, restaurants 53  26,000 jobs (ultimately) 
/ 70 companies 
Technopolis Services: banking, crèche, shops, MedZ 
Sourcing single window, restaurants 107  30,000 jobs / 
76 companies 
Fès Shore Services: banking, crèche, shops, MedZ 
Sourcing single window, restaurants 22  15,000 jobs 
Oujda Shore Services: banking, crèche, shops, MedZ 
Sourcing single window, restaurants 22  2,000 jobs 
a The ZFT was established by Decree No. 2-96-511 of 10 November 1997 and its rules of procedure 
approved by a ministerial order of 5 June 2000. It was set up as part of the priority infrastructure 
programme, which also envisaged the creation of the 300-hectares ZFE at Nador (Decree No. 2-96-512 of 10 November 1997). ZFT; viewed at: http://www.tan gerfreezone.com . 
Source: Table drawn up by the Secretariat on the basi s of data received from the authorities; viewed at: 
http://www.medz-sourcing.com/nos-parcs-offshore . 
3.114.  In addition to fiscal benefits, companies setting up in the ZFT benefit from streamlined 
procedures (i.e. single window), which allows them  to circumvent red tape - a benefit that is not 
negligible in Morocco, ranked 71st out 189 countries in terms of ease of doing business 
(Section 2.4.2).109 
3.2.4.2  Customs regimes 
3.115.  In order to boost the competitiveness of its enterprises, Morocco has various customs 
regimes (REDs), comprising a total of nine procedures that allow importation with suspension of 
duties and taxes (Table 3.12), a prior exportation procedure, and a drawback procedure. These 
promote the storage, processing, use and movement  o f  g o o d s .  I n  t h e  c a s e  o f  i n d u s t r i a l  f r e e  
warehouses, the companies benefiting from this pr ocedure may sell on the domestic market up to 
15% of the volume exported the previous year . The prior exportation procedure (i.e. special 
application of temporary admission for inward processing) allows the exportation of products 
obtained from goods of foreign origin on which import duties and taxes have been paid and the re-importation of an equivalent volume of raw materials and semi-processed products virtually 
duty free. The latest procedure introduced is entitled "temporary exportation for outward 
processing using standard exchange", and allows defective goods to be exported for repair and, 
pursuant to a contractual or legal guarantee obligation, the importation of replacement goods 
provided free of charge without payment of the applicable duties and taxes.
110 Unless there is a 
waiver, operations under the REDs must be covere d by security guaranteeing fulfilment of the 
relevant commitments. 
Table 3.12 Suspensive procedures, 2015 
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 engaged in 
storing or warehousing goods on behalf of 
third parties (normal private warehouse); 
beneficiaries of an authorization to open a warehouse (special private warehouse); city or chambers of commerce (public warehouse) 
Temporary 
admission for 
inward processing 
(ATPA) Suspension of duties and taxes on goods imported in order to 
be processed, worked or for further treatment and certain 
goods, listed in an order issued by the Minister responsible for 
finance, which are not identified in the compensating products 
but allow them to be obtained even though they totally or 
partially disappear when used in the manufacturing process.  Enterprises possessing the equipment 
needed for the activity 
                                               
109 World Bank (2015). 
110 Article 152 bis of the Customs and Excise Code. WT/TPR/S/329 • Kingdom of Morocco 
 
- 68 - 
 
  Title Benefits Beneficiaries 
Processing under 
customs control Suspension of duties and taxes on goods imported for the 
purpose of undergoing operations that modify their type or 
state with a view to putting on sale the products resulting from these operations, called processed products. The latter must be eligible for total or partial exemption from import duties and taxes or reduced tariffs in comparison with the goods to be 
utilized. All companies under Moroccan law
 
Temporary 
exportation for 
outward 
processing  Provisional export of products or goods of Moroccan origin, 
with suspension of duties and taxes, prohibitions or other 
restrictions on exit, which entered the country after payment 
of import duties and taxes or were imported under the 
temporary admission for inward processing procedure for the 
purpose of being worked or processed abroad before being 
re-imported. All companies under Moroccan law  
Temporary 
exportation for outward 
processing using 
standard exchange Export of defective goods for repair and, pursuant to a 
contractual or legal guarantee obligation, import of replacement goods provided free of charge, with exemption 
from the duties and taxes payable. Prior import of replacement 
goods may be authorized before the dispatch of the defective goods.  All companies under Moroccan law
 
Temporary 
admission  Import (for a period of 6 months to 2 years, unless otherwise 
provided), with suspension of duties and taxes, of goods and 
various products (exportable in the state in which they were 
imported) such as: equipment that remains foreign property to 
be used to carry out works for a limited period of time or to be 
used occasionally for industrial purposes; films or 
cinematographic recordings; packaging, containers and their 
accessories; samples and models; goods to be presented or 
used for trade or other events; articles for tests and 
experiments; professional equipment and animals; frames and 
containers; commercial vehicles used for TIR. Industrial enterprises; enterprises carrying 
out major works (dams, etc.); organizers 
of fairs and exhibitions; exporters of 
packaging 
Temporary 
exportation Temporary export of goods with suspension of duties and 
taxes with a view to their use abroad, for example, equipment 
that remains Moroccan property to be used to carry out works 
for a limited period of time or to be used occasionally for industrial purposes; films or cinematographic recordings; packaging, containers and their accessories; samples and 
models; goods to be presented or used for exhibitions, fairs or 
other events; articles for tests and experiments; professional equipment and animals; frames and containers; commercial vehicles used for TIR. Persons in possession of the goods 
presented for export; industrial 
enterprises; enterprises carrying out 
works abroad; organizers of fairs and exhibitions abroad; individuals (painters, craftsmen, sports teams) 
Industrial free 
warehousing Suspension of duties and taxes on the import of materials, 
equipment, parts and spare parts, and goods to be used with a 
view to export of the compensating products obtained.  Enterprises which intend to invest either in 
a new creation or an expansion for a 
minimum amount of DH 50 million 
Transit Suspension of duties and taxes, prohibitions or other 
restrictions normally applicable.  All transport companies and operators  
Source: Ministry of Finance and Privatization, Customs and Excise Administration (ADII), La douane vous 
propose des solutions diversifiées  (The customs offers you a variety of solutions); viewed at: 
http://www.douane.gov.ma/dms_prod/loadDocument?documentId=43406 . Ministry of Finance and 
Privatization (2006), Les régimes économiques en douane  (Customs regimes), January; viewed at: 
http://www.douane.gov.ma/brochures/NEW edition/B2 Fr.pdf .  
3.116.  The drawback procedure permits the refund (according to a standard fixed rate) to 
exporting enterprises of duties and taxes paid on the exportation of certain goods or on the 
products contained in the goods exported or consumed (including energy products) in the course 
of their manufacture. Only the products determin ed in a decree are eligible for this procedure. 
3.2.4.3  Export financing 3.117.  Exporters may make use of special financing tools such as pre-financing of exports, raising 
of credit abroad, "factoring" and "forfaiting". 
3.118.  Credit abroad may be raised from a Moroccan bank or from a foreign correspondent 
through a Moroccan bank. In the latter case, the remaining time-limit for payment must be 30 days or more. The reference interest rate applic able to export credits (pre-financing credits and WT/TPR/S/329 • Kingdom of Morocco 
 
- 69 - 
 
  credit raised abroad) is fixed in relation to the basic bank rate for export credits plus a risk 
premium (14.4% in 2015).111 
3.119.  Credits raised abroad in order to finance or pre-finance exports, as well as loans to 
re-finance existing commitments, do not require prior authorization by the Foreign Exchange 
Board. The exchange regulations also allow other financing formulas such as "forfaiting" and 
"factoring". "Forfaiting" consists of purchasing discounted receivables without recourse against the 
exporter in the case of non-payment. "Factoring" a llows an exporter's receivables to be transferred 
to a foreign institution, which undertakes to collect payment while at the same time assuming the 
risk of non-payment. 
3.120.  In August 2013, the State also introduced three new guarantee and co-financing tools in 
support of exporting enterprises, namely: DAMANE EXPORT, intended to guarantee (70%) of 
short-term credits granted to such enterprises by banks, security for export markets guaranteeing 
up to 70% of the security given by banks for export markets, and MEZZANINE EXPORT, intended 
to co-finance the investment projects of expo rting enterprises together with banks and on 
concessionary terms. 
3.2.4.4   Insurance 3.121.  Morocco's credit insurance sector is expand ing as a result of the presence of three large 
companies in the market, the Moroccan Export Insurance Company (SMAEX), COFACE MAROC and 
EULER HERMES ACMAR, in addition to the major commercial banks which propose services similar to credit insurance through factoring. 
3.122.  The SMAEX
112, a parastatal company (the State holds nearly 35% of its capital), 
specializes exclusively in export credit insurance. It offers two types of export insurance, namely, 
market credit insurance and public export insurance. The latter is managed by the SMAEX on behalf of the State. Market credit insurance cove rs 90% of the cost of the credit insured against 
risk of non-payment, owing either to an extended  failure to pay or the insolvency of the foreign 
client following a judicial settlement, and proposes two appropriate policies depending on the export turnover: a "Simplified Policy" for exporters whose export turnover does not exceed 
DH 5 million, and a "Personalized Policy" fo r exporters whose export turnover exceeds 
DH 5 million. 
3.123.  Public export insurance, managed by the SMAEX on behalf of the State, covers the 
following: guarantee against political risks, disasters and non-transfer
113; special commercial risks 
for companies which export capital goods, carry out public works, or supply services lasting over 
one year; and risks relating to market surveys and fairs. 
3.124.  To support exporters in diversifying their markets, the authorities have significantly 
lowered premiums for the cover of political, disaster and non-transfer risks. The decrease was 
around 66% for coverage of risks related to private buyers and 83% for government buyers. 
3.125.  Market survey insurance guarantees expo rters 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") for established 
exporters seeking to consolidate their market shares and/or win others, and simplified market survey insurance ("APS") for SME/SMIs whose export  turnover does not exceed DH 1 million. Fairs 
insurance covers up to 50% of the costs committed for unsuccessful participation in an 
international trade event. For fairs and market su rvey insurance, the exporter keeps all of the 
indemnity paid out if there is no export turnover. 
                                               
111 Bank Al-Maghrib, Research Directorate, Quarterly Bulletin  No. 142 , December 2014,. 
112 The SMAEX was set up pursuant to the Dahir containing Law No. 1-73-366 of 23 April 1974, as 
supplemented by the Dahir containing Law No. 1-92-282 of 29 December 1992 and amended by the Dahir containing Law No. 1-04-09 of 21 April 2004. 
113 In the following cases: insolvency of the foreign private buyer following a judicial settlement or 
liquidation; failure on the part of a private or public  debtor; moratorium declar ed by the administrative 
authorities of the foreign country; a war or natural disaster in the buyer's country; and political or 
administrative problems preventing or  delaying the transfer of funds. WT/TPR/S/329 • Kingdom of Morocco 
 
- 70 - 
 
  3.126.  Exporters of goods may enter into contracts with foreign factoring agencies under which 
the latter undertake to collect all or part of the cash or term commercial debts from foreign clients for the Moroccan exporter.
114 
3.2.4.5  Promotion 
3.127.  Since 2008, a strategy for the development and promotion of exports has been 
implemented by the Ministry responsible for foreig n trade. The aim is to triple the volume of 
exports (excluding phosphates and their byproduc ts) and to create 380,000 jobs by 2018. Exports 
are expected to increase from DH 114 billion in 2008 to DH 327 billion in 2018. This strategy 
should help support the commercial development of exporters on strategic, traditional or emerging markets. The Ministry responsible for foreign trade has targeted seven strategic sectors and 30 priority markets: textiles and leather, agrif ood industries, processing of seafood products, 
electrical and electronics industries, automotive and aeronautics industries, offshoring and 
information and communications technologies. In order to facilitate implementation of this strategy, Maroc Export's resources have been greatly increased in order to diversify its forms of 
intervention. The new measures are financed by the Export Development Fund provided in the 
2009 Finance Law. 
3.128.  Maroc Export is a public institution
115 under the supervision of the Ministry of Foreign 
Trade and is responsible for promoting and develo ping exports of indust rial, agricultural and 
agro-industrial products, as well as services. Each year, it conducts the programme for the 
promotion of Morocco's activities abroad, decided upon by its governing board.116 Maroc Export 
supports and assists companies that export or have export potential; undertakes studies and 
surveys and tests products on foreign markets; disseminates economic and trade information on 
these markets, as well as on Morocco's exportable offer; gives advice; and organizes export training programmes. It also organizes Morocco's participation in special events and multi-sectoral 
fairs, as well as missions and meetings between Moroccan businessmen and foreign partners. It is 
financed in part through the 0.25% parafiscal import tax (Section 3.1.3.3). 
3.129.  The Ministry of Foreign Trade also supervises other bodies such as the Marketing and 
Export Board (OCE) which export agricultural and food industry products by grouping together 
small and medium-sized producers. The Casablanca  Fairs and Exhibitions Board (OFEC) organizes 
professional events of international scope in order to make Morocco an international destination for strategic sectors (clothing, automotive, offshoring, electronics). The National Foreign Trade Council 
(CNCE) makes suggestions on enhancing the compet itiveness of export sectors, both as regards 
production and operations that are part of the export process. 
3.130.  Since 2007, exporters and approved interm ediary banks have been authorized to grant 
supplier or buyer credit to foreign customers.
117 These loans may cover up to 85% of the value of 
exports of goods or works and the supply of se r v i c e s  t o  b e  p r o v i d e d  a b r o a d  b y  M o r o c c a n  
companies. They may be granted for short or medium terms for all categories of goods and for a 
long term (e.g. eight years) for capital goods. 
3.3  Measures affecting production and trade 3.3.1  State trading, State-owne d enterprises and privatization 
3.131.  In March 1996, Morocco notified the WTO
118 of its State-trading enterprises within the 
meaning of Article XVII of the GATT.  No notification has been received since then; according to the 
authorities only the Moroccan Phosphates Board (OCP), a State monopoly since 1921, currently meets this definition. In 2008, the OCP became a public limited company in which the State had 
                                               
114 Articles 349 and 350 of the General Instruction for Foreign Exchange Operations of 
31 December 2013; viewed at: http://www.oc.gov.ma/portal /fr/content/instruction- générale-des-opérations-
de-change-du-31-décembre-2013 . 
115 Maroc Export (Moroccan Export Promotion Centre  (CMPE)) was created by Dahir No. 1-76-385 of 
17 December 1976. 
116 The governing board is composed of representative s of the public and private sectors and is chaired 
by the Ministry responsible for foreign trade. 
117 Foreign Exchange Board Circular No. 1722 on export credits (1 August 2007). 
118 See WTO document G/STR/N/1/MAR of 21 March 1996. WT/TPR/S/329 • Kingdom of Morocco 
 
- 71 - 
 
  the largest holding with 95% of the shares, the remainder being held by the private sector. The 
OCP is one of the world's leadin g exporters of crude phosphate, phosphoric acid and phosphate 
fertilizer.119 
3.132.  The other State-trading enterprises appearing in the notification include the 
Tobacco Board, the National Tea and Sugar Board (closed down) and the National Electricity Board 
(Section 4.4.4). The Tobacco Board, a State-owned company which had a general monopoly on the growing, manufacture, sale, purchasing, import  and export of tobacco and tobacco products, 
has been privatized in two stages. Nevertheless, the State's monopoly on the import and 
wholesale distribution of raw and manufactured tobacco was extended until 31 December 2010.
120 
In January 2011, the Ministry of the Economy and Finance authorized two operators to enter the 
market: British American Tobacco Maroc (BATM) and North Africa Tobacco Company (NATC). 
Decree No. 2-13-27 of 30 January 2013 specifies that applications for authorization for the 
wholesale distribution of manufactured tobacco must be filed with the Ministry responsible for industry, which issues an order setting out the conditions for its storage, preservation and 
transport in order to guarantee regular supplies. This Decree lays down the criteria for approving 
the consumer price, establishing a commission responsible for giving an opinion on applications for approval of the price of manufactured tobacco products. 
3.133.  According to the Ministry of Finance, there was no privatization between 2007 and 2011, 
except for the sale of the Mohammedia Salt Company in 2011 and in 2013 that of the last State holding in the capital of the People's Central Bank (BCP). Subsequently, the Renault-Nissan factory in Tangiers, 52.4% owned by the Renault Group and 47.6% by the Deposit and Management Fund 
(CDG), became wholly owned by the Renault Group after the CDG sold its share at the 
end of 2014. 
3.134.  The privatization process has enabled Morocco to channel a large volume of foreign direct 
investment (FDI) to the industrial, energy and services sectors (particularly telecommunications, 
tourism and financial services). Table 3.13 gives a list of some companies in which the State has a holding, several of them being engaged in import/export. 
Table 3.13 Some companies with a State holding operating in 2015 
Company State's 
share of 
the 
capital 
(%) Activity  
Agence de dédensification et de 
réhabilitation de la médina de Fès 100 Construction of sites and execution of programmes related to activities 
for the safeguard of Fez  
Société nationale des autoroutes du Maroc 99 Construction, maintenance and operation of motorways  
Société pour l'ingénierie des industries 
agricoles et alimentaires 24 Research and engineering, design offices  
Asma Invest 50 Investment projects for development  
Barid Al Maghrib 100  Post and savings  
Al Barid Ban k  Banking  
Société de productions biologiques et 
pharmaceutiques vétérinaires 100 Manufacture and marketing of veterinary, pharmaceutical, chemical or 
biological medicines  
Crédit agricole du Maroc 87 Banking  
Société Casablanca transports SA 100  Development of an urban public transport system in the city of Casablanca  
Caisse de dépôt et de gestion   Banking  
Crédit immobilier et hôtelier   Banking  
Diyar Al Madina 100 Urban planning and house building  
Fonds d'équipement communal   Banking  
Fonds marocain de développement 
touristique 100 Establishment of or holding  in any company with a venture project  
Foncière université internationale de Rabat 83  Construction, rental, management and operation of buildings used by Rabat International University  
Holding d'aménagement Al Omrane 100 Urban planning and housing construction  
Itissalat Al Maghrib 30  Telecommunications  
                                               
119 Viewed at: http://www.ocpgroup.ma/fr . 
120 Decree Law No. 2-06-386 of 28 July 2006 amending and supplementing Law No. 46-02 on the raw 
and manufactured tobacco regime. De cree No. 2-13-27 of 30 January 2013 amending and supplementing 
Decree No. 2-03-199 of 22 May 2003 implementing Law No. 46-02. Law No. 46-02 determined the timetable 
for gradual elimination of the monopolies for these products. Since January 2005, they have been freely 
produced and exported. WT/TPR/S/329 • Kingdom of Morocco 
 
- 72 - 
 
  Company State's 
share of 
the 
capital 
(%) Activity  
Idmaj Sakan 88 Integration of slums and unde r-developed districts in the 
Greater Casablanca Region  
Jardin zoologique national SA  100 Research, design, development and construction of the zoo 
Laboratoire métallurgique d'études et de 
contrôle 11 Industrial analysis and quality control laboratory 
Méditel  Telecommunications  
Maroclea r 56 Abolition of paper certificates for shares (securities) and their 
conservation, management and administration  
Moroccan Agency for Solar Energy 100  Programme of integrated projects for generating electricity from solar 
energy  
Morocco Investment Authority  100 Support for the country's economic development by investing in 
several sectors  
La marocaine des jeux et des  sports 100  Organization and operation of betting on sports competitions in Morocco and abroad  
Office chérifien des phosphates (OCP) 95 Phosphate mining  
Office national de l'électricité et de l'eau 
potable (ONEE) 100 Electricity and drinking wate r 
Société Rabat région aménagements 85 Planning and development of the region  
Compagnie nationale de transport aérien 
Royal Air Maroc 98 Air transport  
Société d'aménagement et de 
développement de MAZAGAN 98 Planning and development of the MAZAGAN tourism zone 
Société arabe libyo-marocaine holding 24  Investment and shares, businesses  
Société d'aménagement pour la 
reconversion de la zone portuaire de 
Tanger ville 100 Conversion of the port area in the city of Tangiers 
Société d'aménagement Ryad  100 Planning and marketing of the Ryad development in Rabat 
Société d'investissements énergétiques 100 Development of renewable energies and improving energy efficiency 
and economy  
Société marocaine d'assurance à 
l'exportation 41 Export insurance and reinsurance  
Société marocaine d'ingénierie touristique 100 Research and promotion of tourism development with investors  
Société nationale d'études du détroit de 
Gibraltar 100 Studies on a permanent link between Europe and Africa  
Société nationale de la radio et de la 
télévision 100 Public service missions in order to meet the public's cultural, 
educational, information and entertainment needs 
Société nationale des transports et de la 
logistique 100 Commissioning services in the area of national and international goods 
transport  
Société d'exploitation des ports  100 Port management and operation  
Société Maroc- Émirats arabes unis de 
développement 33 Investment in the hotel industry, real estate, industry and trade, 
automobiles, education, agrifood industry and fisheries  
Société nationale de commercialisation de 
semences 96 Purchase, import, export, packaging and sale of seeds, seedlings and 
trees  
Société nationale d'aménagement communal 98
 Urban reconstruction and rehabilitation  
Société nationale de réalisation et de 
gestion des stades 100 Works and maintenance for stadiums  
Société d'études et de réalisations 
audiovisuelles "SOREAD" SA 76 Public service missions in order to meet the public's cultural, 
educational, information and entertainment needs  
Société royale d'encouragement du cheval 100 Construction and development of infrastructure and horse racing; 
management of betting on horse racing in Morocco and France  
Société tangéroise d'exploitations commerciales 40
 Creation, purchase, management or operation of bookshops, 
stationery shops, printing works, publishing houses, libraries, etc.  
Société d'aménagement de la vallée de 
Oued Martil 100 Planning, development, operation, management and marketing of the 
Oued Martil valley project 
Agence spéciale Tanger méditerranée 100  Planning, development, operation and management of the Tanger Med port complex  
Tanger Med 2 100 Planning and development of Terminal 2 at the Tanger Med port 
complex  
Source: Information provided by the authorities. 
3.135.  By the end of June 2015, Morocco had 212 public institutions and 44 companies in which 
the Treasury held a direct share, with annual tu rnover amounting to DH 198 billion and investment 
of DH 72 billion.121 Some of these businesses and public institutions had subsidiaries or holdings 
amounting to a total of 442 entities at the en d of December 2014, of which 236 were majority 
State-owned.122 In 2014, 79 State-owned enterprises were being liquidated. The sectoral 
                                               
121 Viewed at: http://www.finances.gov.ma/fr/Pages/Gestion-entreprises-
publics.aspx?m=NOS%20METIERS&p=34 . 
122 In Morocco, these entities are designated "state-o wned companies" if all the capital is held by 
government bodies; "government-owned su bsidiaries" if over 50% of the capi tal is held by go vernment bodies; WT/TPR/S/329 • Kingdom of Morocco 
 
- 73 - 
 
  distribution of State-owned enterprises and public institutions (EEPs) underlines the importance of 
the social, educational and public health sectors, which account for 29% of the government portfolio, followed by 21% for housing and urban pl anning, 12% for agriculture and fisheries, and 
15% for water, energy and mining resources.
123 
3.136.  In Morocco, privatization is governed by  Law No. 39-89, as amended and supplemented by 
Law No. 34-98.124 The Law defines three methods of privatization: through the financial market 
(Casablanca stock exchange), bidding or direct sale. Bidding is the method most commonly used 
(over 50% of the revenue generated, as was the case in 2009), followed by direct sale125 (30%) 
and public offer of sale on the stock exchange (19%). Privatization transactions are subject to post-transfer follow-up of the buyer's contractual undertakings on investment and job protection throughout the period fixed in the contract of sale, usually five to ten years. At the operational 
level, follow-up takes the form of a regular exch ange on the state of progress in the investment 
programmes and visits to the site of the company concerned. 
3.137.  The legislation allows a maximum of 10% of the capital of enterprises to be privatized to 
be reserved for employees when an enterprise is sold or 20% of the shares up to a ceiling of 10% 
of the capital when shares are sold. Employees may be given a maximum reduction of 15% on the selling price.
126 In order to boost regional development, priority may be given to natural persons 
resident, born in or engaged in an economic activi ty in the region where the enterprise is situated, 
to Moroccan citizens belonging to the region, to companies whose objective is to develop the regional economy and which have their headquarters in the region, or to cooperative associations having their headquarters there. In the case of sale of state holdings in companies marketing 
cotton, oilseeds or selected seeds or companies that process sugar beet and cane, fruit and 
vegetables, or engage in cotton ginning, priority is given to agricultural cooperative associations. In such cases, the procedure followed is limited competitive tendering.
127 The Ministry responsible 
for effecting the transfers, an inter-ministerial Commission composed of five members (Transfer 
Commission) and an Evaluation Body supervise the transactions. 
3.138.  The most notable developments in recent years include the entry into force of Law 
No. 86-12 on public-private partnership contracts, adopted unanimously by the Chamber of 
Representatives in February 2014128; the introduction of a new strategic partnership for 
Maroc Telecom following the withdrawal of Vivendi from the company's capital; the introduction of new regulations on government procurement, reaffirming the harmonization of contracting 
procedures for government procurement by extendin g their scope to regional authorities and some 
public institutions; continued gradual generalization of the conclusion of contracts through the signing of programme agreements between the St ate and EEPs, seven of which are currently in 
force
129; these are the subject of evaluation and regular follow-up in accordance with the 
                                                                                                                                               
and "semi-public companies" if up to 50% of the capital is held by government bodies (Source: 
Dahir No. 1-03-195 of 11 November 2003 enacting Law No. 69-00 on State financial control of State-owned enterprises and other bodies ). Government holdings of less than 5% are not included in the portfolio. 
123 Ministry of the Economy and Finance; viewed at: http://www.finances.gov.ma/fr/Pages/Gestion-
entreprises-publics.aspx?m=NOS%20METIERS . 
124 Law No. 39-89 authorizing the transfer of State-ow ned enterprises to the private sector, enacted by 
Dahir No. 1-90-01 of 11 April 1990, as amended and supplemented by Law No. 34-98, enacted by Dahir No. 1-99-131 of 13 May 1999. 
125 Direct sale is used to exercise pre-emptive rights among shareholders following unsuccessful 
invitations to tender, in order to respect pre-emptive righ ts or priority, or for reas ons of regional development 
or job protection. 
126 Decree No. 2-90-577 of 16 October 1990 implementing Article 7 of Law No. 39-89 authorizing the 
transfer of State-owned enterprises to the pr ivate sector, as amende d and supplemented by 
Decree No. 2-99-125 of 14 May 1999. 
127 Decree No. 2-90-402 of 16 October 1990 on the enabling power conferred by Article 5 of 
Law No. 39-89 authorizing the transfer of State-owne d enterprises to the privat e sector, as amended and 
supplemented by Law No. 35-98, enacted by Dahir No. 1-99-132 of 13 May 1999. 
128 Law No. 86-12 on public-private partnership cont racts, adopted in February 2014 and published in 
the OJ of 22 January 2015, and its implementing Decree of 7 May 2015, published in the OJ of 1 June 2015. 
129 The contracts currently in force have been signed between the State and the National Electricity and 
Water Board (ONEE) (2014-2017), the Agency for the Development of the Bouregreg Valley (AAVBR) 
(2014-2018), Barid Al Maghrib (2013-2017), the Marrakesh Water and Electricity Distribution Authority 
(RADEEMA) (2013-2016), the national airline Royal Air Maroc (RAM) (2011-2016), the National Railway Board (ONCF) (2010-2015) and the Moroccan National Highway Company (ADM) (2008-2015). WT/TPR/S/329 • Kingdom of Morocco 
 
- 74 - 
 
  contractual clauses in each particular case; and extension of the scope of the Code of Good 
Governance to EEPs. 
3.3.2  Incentives 3.139.  There are currently numerous incentives under the Investment Code (Section 2.4) or 
available to specific sectors, including export (Section 3.2.4). At sectoral level, there is the 
Hassan II Fund for Economic and Social Development, created in 2000
130, which, inter alia , 
promotes investment through financial contributions (in the form of financial holdings, refundable 
advances or loans and non-refundable financial contributions)131 to any project that helps to 
promote investment and employment. Since its foundation up until 2014, the resources accumulated by the Hassan II Fund amounted to DH 49 billion, of which DH 38.69 billion contributed by the State and DH 9.21 billion in the form of financial products. 
3.140.  The portion of the Fund allocated to large-scale infrastructure has been used to finance 
several major projects: ports, roads, highways, railways, development of irrigated and wooded perimeters, and large urban constructions. The contributions used to promote investment went 
mainly to industry (programme to set up integrated industrial platforms, investment support 
mechanisms), tourism (tourist resorts under the Azur Plan, Moroccan Tourism Development Fund) and transport (development of RAM). By late 2014,  137 projects had been completed out of a total 
of 207 projects approved by the Fund and dist ributed between the automotive subcontracting 
(44%), textiles and clothing (29%) and aeronautical subcontracting (14%) sectors. A large part of the Fund's resources come from privatization revenue (Section 3.4.1). 
3.141.  At the end of 2014, programmes and projec ts of national scope accounted for 31% of the 
total amount of the Fund's cumulative commitments, with investment accounting for 12.3% of 
total investment. Regional projects took up 69% of the Fund's cumulative commitments and represented 87% of total investment. For 2014, the social impact of the Fund's action has been 
evaluated, notably through the creation of direct and indirect jobs, estimated to be over 7,000 
after completion of the 24 contracts signed during the year, most of which concerned the automotive industry.
132 
3.142.  Consumer prices are still subsidized for Moroccan common wheat flour and sugar 
(Section 4.1.4), and butane gas until December 2015 in principle (Section 4.4.2). 
3.143.  Since 2003, Morocco has been implementing a policy aimed at vitalizing its industrial 
fabric, based in particular on initiatives to benefit SMEs.133 I t  s h o u l d  b e  n o t e d  t h a t  9 5 %  o f  
Moroccan enterprises are SMEs. 
3.144.  In 2009, the State introduced financing mechanisms managed by the Central Guarantee 
Fund (CCG).134 These mechanisms mainly cover guarantee products and, secondly, co-financing 
                                               
130 Decree No. 2-00-129 of 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 of 29 January 2002, enacting Law No. 36-01 creating the Hassan II Fund for Economic and Social Development and its implementing Decree No. 2-02-93 of 12 March 2002. 
131 As a general rule, the purpose of the Fund is  to provide financial support for the following 
programmes: housing, highway infrastructure, irrigation , forest management, structures for industrial and 
tourism investment, building of sports and cultural centre s, creation of infrastructure  for small fishing ports and 
for developing information technology ; activities to promote employment, particularly through micro-credit 
associations; and, in general, all projects helping to promote inve stment and employment. 
132 Ministry of the Economy and Finance, Report on  State-owned enterprises and public institutions; 
viewed at: http://www.finances.gov.ma/Docs/2014/db/depp_fr.pdf . 
133 According to Dahir No. 1-02-188 of 23 July 2002 enacting Law No. 53-00 containing the small and 
medium-sized enterprise char ter, an SME is any enterprise managed an d/or administered directly by natural 
persons who own it, co-own it or have shares in it, prov ided that not more than 25% of its capital or voting 
rights are held by non-SMEs. This cei ling may be exceeded, however, if the enterprise is owned by a collective 
investment fund, capital investment company, risk capita l entity or financial body authorized to make use of 
public savings. In addition, the ma ximum permanent payroll in existing SMEs must not exceed 200 and annual 
turnover (excluding tax) over the previous two financia l years must not have exceeded DH 75 million, or the 
total annual balance sheet must not have been more than DH 50 million. Newly created SMEs (those in 
existence for less than two years) must undertake an overall initial investment programme not exceeding 
DH 25 million and must comply with an investment/job ratio not exceeding DH 250,000. 
134 Viewed on the CCG's website at: http://www.ccg.ma/fr/index.php . WT/TPR/S/329 • Kingdom of Morocco 
 
- 75 - 
 
  products introduced in support of sectoral policies (TAMWIL, RENOVOTEL, etc.), as well as some 
specific investment capital products. The new national guarantee system introduced in 2009 has led, in particular, to a broader range of guaran tee products for micro, small and medium-sized 
enterprises (MSMEs).
135 
3.145.  In support of SMEs, the National Agency for the Promotion of Small and Medium-sized 
Enterprises (ANPME), created in November 2002, for example offers assistance in implementing business plans for investment programmes and conducting strategic and financial analyses for 
rescheduling SMEs' bank debts; in upgrading acco unting systems to enhance the transparency of 
SMEs; and in signing agreements with banks. In June 2012, the ANPME once again launched the "Information Technology" programme, which proposes informatics solutions to companies, tailored to their operational needs and respective professional spheres in order to give them a useful tool 
for improving their productivity. 
3.3.3  Competition policy and price controls 3.146.  With the enactment of Morocco's new Co nstitution in July 2011, the legislation on 
competition and pricing moved to a new stage
136, marked by the publication of Law No. 104-12 on 
free pricing and competition and Law No. 20-13 on the Competition Council in August 2014. These laws confirm the tasks of the Competition Council.
137 Henceforward, the Council may itself deal 
with any matters affecting competition in Morocco. Businesses may also approach the Competition 
Council directly, without having to involve the professional chambers. 
3.147.  Law No. 104-12 requires that all notifications of proposed mergers above a specified 
threshold should no longer be forwarded to the he ad of government but directly to the Competition 
Council. The latter now has decision-making power as regards mergers. The Law reserves to the 
head of government the right to decide on an operation for reasons of general interest.138 
Economic concentration projects which meet certain criteria set out in Article 12 of Law No. 104-12 
must be notified to the Competition Council by the businesses and parties concerned before they 
may be carried out.139 Article 11 of the Law regulates merger s; they are not prohibited as such, 
but have to be controlled. The Law and its implementing Decree have also added other alternative 
notification criteria to the sole restrictive requirement that prior notification has to be given if the 
companies party to the transaction have a 40% share of the market. 
3.148.  Law No. 104-12 sets out the substantive rules and legal principles on free pricing and 
competition, whereas Law No. 20-13 deals specifically with the Competition Council, whose opinion 
is necessary for any matter concerning competitio n ,  a t  t h e  G o v e r n m e n t ' s  r e q u e s t .  I t  m a y  b e  
consulted by Parliament, by businesses, regional authorities, chambers of commerce, industry and 
services, professional chambers, trade unions and professional associations or consumers' 
associations.140 It is now authorized to take preventive measures and to impose monetary 
sanctions of up to 10% of the global or national turnover of the offending company (or interested parties). The Competition Council's opinion is forwarded to the parties concerned and its decisions 
                                               
135 A micro enterprise is defined as one whose turnover  does not exceed DH 3 million; a small enterprise 
has turnover of DH 3 to 10 million; and a medium-sized  enterprise has a turnover of DH 10 to 200 million. 
MSMEs group all these categories together. 
136 Article 166 of Dahir No. 1-11-91 of 29 July 2011 enacting the text of the Constitution 
(OJ No. 5964 bis of 30 July 2011): "The Competition Council is an independent institution responsible, in 
connection with the organization of fr ee and fair competition, for ensuring transparency and equity in economic 
relations, notably by analysing and re gulating competition on markets, co ntrolling unfair tr ade practices and 
economic merger operations and monopolies." 
137 Decree No. 2-14-652 of 1 December 2014 implementing Law No. 104-12 on free pricing and 
competition. They replace Law No. 06- 99 on free pricing and competition. 
138 Anti-competitive practices and economic concentration are defined in Articles 6, 7, 8 and 11 of 
Law No. 104-12 on free pricing and competition. 
139 Article 12 provides as a threshold for notification to the competition authority, one of the following 
three conditions: total global turnover of DH 750 million or more, excluding tax, for all the businesses or groups of natural or legal persons party to the merger; total turnover of DH 250 million or more, excluding tax, in Morocco, for at least two of the businesses or grou ps of natural or legal persons concerned; a minimum 40% 
share of the market. 
140 It is mandatory for it to be co nsulted on regulatory texts which ma y restrict competition; prior to 
determining prices and terms of sale, and the grant of State or local authority assistance. WT/TPR/S/329 • Kingdom of Morocco 
 
- 76 - 
 
  are published on the Council's website. There is also an Interministerial Pricing Commission141, an 
advisory body responsible for examining price co ntrol issues submitted to it for an opinion. 
3.149.  Some sectors have their own regulatory authorities responsible for competition. These 
include the National Telecommunications Regulato ry Authority (ANRT), the BAM for the banking 
sector, the Council for Ethical Standards in the Securities Market for the stock exchange, the High 
Authority for Audiovisual Communication (HACA), an d the National Ports Agency (ANP). Only the 
ANRT, however, has the exclusive right to deal with competition issues in its sector.  
3.150.  Law No. 104-12 lists three anti-competitive practices: understandings, abuse of a 
dominant position, and predatory pricing. It prohibits all concerted action, agreements, understanding or collusion and abuse 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. 
3.151.  The Law applies to natural or legal pers ons whose activities affect competition on the 
Moroccan market; production, distribution and servic es (including those of government officials if 
they are acting as economic operators); and understandings among exporters that affect competition on the domestic market. "Agreements of minor importance which do not noticeably 
restrict competition" (the so-called de minimis rule) have now been excluded from the control of 
anti-competitive practices, together with agreements among SMEs. 
3.152.  Moroccan law also now recognizes the offence of predatory pricing of products or services 
sold to consumers. The exception to the principle of free competition concerning a list of products 
and services whose selling price is controlled has, however, been maintained, despite the 2010 
amendment to Law No. 06-99 intended to limit to four years the establishment of a list of products and services whose prices would be controlled. 
3.153.  Law No. 104-12 lays down the principle of pricing freedom and pricing based on free 
competition, which is nonetheless restricted by the exceptions that give the State the right to intervene after consulting the Competition Council. This is the case for monopolies; ongoing supply 
difficulties; legislative or regulatory provisions; large-scale disasters or abnormal market 
situations; and excessive price fluctuations. At the request of professional organizations or at the 
initiative of the Government, prices may be made subject to approval. 
3.154.  Pursuant to Law No. 104-12, free pricing does not apply to products and services on a list 
fixed in the regulations. Since its previous TPR, Morocco has removed postal services from the list. 
The production price for raw tobacco has also been liberalized. The following prices continue to be controlled by the State
142: subsidized goods (Moroccan common wheat flour, sugar and petroleum 
products), basic services (drinking water, liquid sanitation, electricity, passenger road transport, 
urban passenger transport, school books), health products and services (pharmaceuticals, medical acts and services in the private sector, acts by midwives and nurses in the private sector), 
products and services under a monopoly (manufactured tobacco), as well as acts by bailiffs, acts in 
Hebrew (i.e. legal acts drawn up by Hebrew-speaking notaries) and acts by notaries. 
3.155.  A new system for determining the price of medicines has been adopted pursuant to 
Decree No. 2-13-852 of 18 December 2013 on the conditions and terms for determining the selling 
price of domestically manufactured or imported medicines to the public. The new system is based 
on a comparative analysis of manufacturers' prices, excluding tax, in countries used as a benchmark, namely, France, Spain, Portugal, Belg ium, Kingdom of Saudi Arabia and Turkey. The 
selling price to the public corresponds to the su m of the manufacturer's price, excluding tax, the 
wholesaler's margin, the pharmacist's margin, and VAT. At the meetings of the Interministerial Pricing Commission held in 2014 and in January 2015,  there was therefore a global review of the 
prices of 5,407 medicines. 
                                               
141 It comprises: the Prime Minister (or the go vernment authority delegated by him or his 
representative) (chair); the government authorities respon sible for the interior, financ e, agriculture, industry 
and trade, employment, planning, econ omic and general affairs (or their re presentatives); an d representatives 
of the government authority with  competence for the sector bein g addressed by the Commission. 
142 Order No. 3086.14 of 29 December 2014 of the Minister attached to the Prime Minister's Office 
responsible for economic and general a ffairs, determining the list of pric e-controlled products and services. WT/TPR/S/329 • Kingdom of Morocco 
 
- 77 - 
 
  3.156.  In May 2014, new measures on the rates and invoicing of electricity, drinking water and 
sanitation were adopted pursuant to the provisions in the programme agreement between the State and the National Electricity and Water Board for the period 2014-2017.
143 Maximum profit 
margins have also been fixed for certain food products (refined sugar) and pharmaceuticals. 
3.157.  In January 2013, new provisions were introduced by Law No. 138-12 concerning the 
consumer price of manufactured tobacco.144 The minimum price requirement for new brands of 
manufactured tobacco introduced into the market has thus been eliminated. In parallel with this 
measure, the system for taxing manufactured tobacco was overhauled in 2013 in order to 
introduce a degree of competition. The consumer price of manufactured tobacco products is fixed freely by the manufacturers or wholesale distributors declared or authorized, respectively. The consumer price only applies after being approved according to the conditions set out in the 
regulations. 
3.158.  The price of liquid fuels, including diesel fuel, premium petrol, No. 2 fuel oil and special fuel 
for generating electricity has to be approved. Approval takes place on the 1
st and 16th of each 
month, pursuant to the provisions in the agreement on approval of petroleum product prices 
between the Government and the petroleum products sector145, taking into account the following: 
prices on Rotterdam's international market, the US$/DH exchange rate, and the structure of the 
redemption and selling prices attached to Order No. 4554-14. 
3.3.4  Government procurement 3.159.  Morocco is neither a party nor an observer to the WTO Plurilateral Agreement on 
Government Procurement. 
3.160.  Government procurement accounts for aro und 15% of GDP and a large share of turnover 
in sectors such as construction (70%) and en gineering (80%). The General Treasury of the 
Kingdom (TGR) is responsible for monitoring the legality of the operations and for prior verification 
of the availability of financial credits and re sources. Contracts awarded by EEPs have to be 
approved by State comptrollers and paymaster generals pursuant to the provisions of Law 
No. 69-00 on State financial control of EEPs. The Co urt of Audit and the regional courts of audit 
also play a role in monitoring government procurement. The Procurement Commission, which is 
attached to the General Secretariat of the Government, has competence, inter alia , for giving an 
opinion on draft legislative or regulatory texts on government procurement, drawing up instructions for the procurement services, proposin g provisions to supplement the regulations, and 
codifying and updating the latter.
146 
3.161.  Morocco does not have any central government procurement board or any single authority 
responsible for awarding contracts. Ministries, State-owned enterprises and local authorities award 
contracts themselves. The Ministers are the authoriz ing officers and have the authority to approve 
contracts. They may delegate the procedure (organization and award of contracts) to their deputies (those awarding the contracts). For local authority contracts, the authorizing officers are: 
the governors; the presidents of the local council s and of regional councils; the president of the 
inter-regional cooperation committee; and the Wali (prefect) of Rabat-Salé. 
3.162.  On 1 January 2014, a new Government Procurement Code came into force in Morocco 
following the adoption of Decree No. 2-12-349
147, repealing Decree No. 2-06-388 of 2007.148 The 
new text revises a certain number of provisions in the 2007 Decree and makes significant 
                                               
143 Ministry of General Affair s and Governance; viewed at: http://www.affaires-
generales.gov.ma/index.php/fr/2014-11-10-11-16-26/2014-11-19-12-02-39/2015-01-16-13-52-18.html . 
144 Dahir No. 1-13-01 of 30 January 2013 enacting Law No. 138-12 amending and supplementing 
Law No. 46-02 on the regime fo r raw and manufactured tobacco. 
145 Agreement on approval between  the Moroccan Government and the petroleum products sector 
signed on 26 December 2014 and Order of the Minister a ttached to the Head of Government responsible for 
general affairs and governance No. 4554.14 of 29 December 2014 on the determination of the ex-refinery redemption price and the sel ling price of liquid fuel. 
146 Decree No. 2-78-840 of 30 December 1975 on reform of the Procurement Commission. 
147 Decree No. 2-12-349 of 20 March 2013 on government procurement; Decree No. 2-06-388 of 
5 February 2007 determining the requirements and method s for awarding government procurement contracts, 
and certain rules concerning their administration and monitoring. 
148 For further details on the regime applicable until 2013, see WTO (2009). WT/TPR/S/329 • Kingdom of Morocco 
 
- 78 - 
 
  amendments to the procedure for awarding government procurement contracts. The first new 
feature is to make the Government Procurement Code applicable (in addition to all government and regional authorities) to the public institutions listed in an order of the Minister of the Economy and Finance.
149 The second is the redefinition of the most economically advantageous bid. 
According to the new regulations, the most economically advantageous bid is that acceptable as 
regards technical and operational quality and offering the lowest price taking into account the economic assessment of the cost of use and/or maintenance. 
3.163.  Lastly, the new Code institutionalizes design and execution contracts by defining the 
design of a project and the execution of the wo rks, or the design, supply and execution of a 
complete installation as a single contract with a service supplier. The new Code thus has a large number of articles defining the regime for the supply of architectural services. Under Moroccan 
law, however, it is mandatory to employ an architect for the design, granting of a building permit 
and overseeing the construction of buildings situat ed in certain zones, including urban zones. In 
such cases, the government client commissioning the work must enter into a contract with an 
architect and set aside the corresponding fees, ranging from 3% to 5% of the amount of the work 
(excluding tax). 
3.164.  The entry into force of Decree No. 2-12-349 of 20 March 2013 on government 
procurement gave competitors for government contracts more equal access, more equitable 
treatment of bidders and firmer guarantees of th e rights of competitors and contractors, along 
with increased automation of procedures so as to make the administration of contracts more transparent and effective. The amendments to the Code have several objectives such as 
transparency, harmonization of procedures, close involvement of Moroccan industry in government 
procurement, protection of the environment an d sustainable development goals. The legal and 
regulatory framework comprises other legislative texts in addition to this Decree.
150 
3.165.  Decree No. 2-12-349 on government procurement lays down the requirements and 
methods for awarding contracts for works, supplies or services on behalf of the State, regional 
authorities and public institutions. The following, however, remain outside the scope of the Decree: 
agreements or contracts awarded according to the methods and rules of ordinary law151 (for 
example, contracts for the supply of water, electr icity and telephone services); contracts for public 
service and works concessions; sale of goods be tween government services or between the State 
and the regions, prefectures, provinces and co mmunes; services rendered between government 
services governed by the legislation and regulations in force; contracts for financial transactions on 
the international financial market and related services and contracts awarded in connection with agreements or conventions concluded by Morocco with international organizations or foreign 
governments where these expressly specify the ap plication of special requirements and methods 
for awarding contracts. The institutions covered by the government procurement legislation include government departments, local authorities and some public institutions 
3.166.  As was the case for the preceding decree, Decree No. 2-12-349 provides for the following 
methods for awarding contracts: call for bids (open or limited, and with prequalification), competition, negotiated contracts, and purchase orders. A call for bids is most commonly used (accounting for 93% of contracts, which amounted to DH 30.8 billion in 2014) (Table 3.14). It is 
open if all candidates may submit bids and limited where only those candidates which the 
contracting agency has decided to consult may submit bids.
152 A call for bids with prequalification 
                                               
149 List of EEPs determined by an order of the Minister  responsible for finance and provided in Article 19 
of Law No. 69-00, as am ended and supplemented. 
150 Other legal texts apply to government procurement, for example: Decree No. 2-99-1087 of 
4 May 2000 approving the general administrative conditions for contracts for works; Decree No. 2-01-2332 of 4 June 2002 approving the general administrative condit ions for design and project management contracts; 
Law No. 61-99 enacted by Dahir No. 1-02-25 of 3 April 2002 on the liability of authorizing officers, comptrollers and public accountants; Decree No. 2-03-703 of 13 No vember 2003 on time-limits for payment and interest 
rates in relation to government procurement and Order of the Minister of Finance No. 617-04 of 31 March 2004 
on its implementation; and the Decree on the Na tional Government Proc urement Commission of 
28 September 2015, to enter into force on 1 January 2016. 
151 The list of services which may be the subject of  contracts or agreements  under ordinary law is 
attached as Annex 1 to Decree No. 2-12-349. The list may be amended or supplemented by means of an order from the Minister respon sible for finance following a proposal by th e Minister concerned and after hearing the 
opinion of the Procurement Commission. 
152 Limited calls for bids apply solely to services th at can only be carried out by a limited number of 
contractors, suppliers or se rvice suppliers because of their nature, thei r complexity, or the level of skills and WT/TPR/S/329 • Kingdom of Morocco 
 
- 79 - 
 
  means that only candidates that have sufficient capacity, from the technical and financial point of 
view, are authorized to submit bids, after an eligibility commission has given its opinion. 
3.167.  The competition method is used if special considerations so justify, for example, for 
technical, aesthetic or financial reasons. The contract negotiated allows the contracting agency to 
negotiate the terms of the contract with one or more candidates.153 Purchase orders may be used 
for particular services up to a maximum of DH 200,000 and at least three candidates must now be consulted (unless otherwise provided). As an ex ceptional measure, the head of government may 
authorize the DH 200,000 ceiling to be raised but it may not exceed DH 500,000. 
Table 3.14 Principal methods for awarding  government procurement contracts, 
2010-2014 
Year Call for bids Negotiated procedure  Competitive bidding  Purchase orders Total value  
Number % of total 
value Number % of total 
value Number % of total 
value Number % of 
total 
value (DH million)  
2010 10,400 88.7 273 2.4  8 0.0 50,522  8.9 20,278  
2011 9,970 87.6 215 2.9 5 0.1 45,713  9.5 17,165  
2012 10,878 87.0 357 6.7  3 0.0 45,383  6.3 25,894  
2013 8,917 87.7 213 2.1 1 0.0 42,130  10.2 15,746  
2014 12,560 92.9 342 1.8  13 0.1 45,634  5.3 33,225  
Source: Information provided by the Moroccan authorities. 
3.168.   The Bids Commission is responsible for pub lic opening of the bids and for evaluating them. 
For government contracts, it is composed of a representative of the contracting agency (chair); two other representatives 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 DH 50 million, including tax. For contracts awarded by public institutions, the Commission comprises the director of the public institution or the person specially designated by him (chair), two representatives of the contra cting agency appointed by the director of the 
public institution, the representative of the Minister responsible for finance in accordance with the 
legislation on government financial control applicable to the institution, the person responsible for the institution's procurement service or his representative, and the person responsible for the 
institution's financial service or his representative. In both cases, the contracting agency may call 
on any other person, expert or technician  whose participation is deemed useful. 
3.169.  Decree No. 2-12-349 reaffirmed the preference that may be given to Moroccan enterprises 
for contracts for works and related design contracts, which remains limited to 15%. When groups 
comprising Moroccan and foreign enterprises bid, the percentage applies to the share of the foreign enterprises. 
3.170.  To enhance transparency and boost competition, the new Decree reaffirms the 
amendments introduced in 2007. A call for bids must be published in at least two national 
n e w s p a p e r s  ( o n e  o f  w h i c h  m u s t  b e  i n  A r a b i c  and the other in a foreign language) and on the 
government procurement website, which has been operating since January 2007. It may also be 
published simultaneously in the official gazette of legal, judicial and administrative 
announcements, in specialized publications or by any other means, in particular, electronically. The new Decree also provides for publication of the estimate for the contract by the contracting agency 
in its call for competitive bids. The main purpose of this publication is to allow bidders to focus on 
the quality of the bids, in addition to enhanc ing transparency of the government procurement 
process. 
3.171.  The new Decree introduces some changes concerning the threshold values for large-scale 
procurement, for which the 21-day time-limit for notification is increased to 40 days. For contracts 
for works awarded on behalf of the State, regional authorities and public institutions, the minimum estimated amount is DH 63 million, excluding tax, and DH 1.6 million, excluding tax, for contracts 
                                                                                                                                               
resources to be mobilized, the means and equipment to  be used, and the amount of which does not exceed 
DH 2 million, including tax. 
153 The cases in which contracts may be negotiated, after notification and a call for competition, or 
without notification or a call for competition, are li sted in Article 86 of Decree No. 2-12-349 on government 
procurement. WT/TPR/S/329 • Kingdom of Morocco 
 
- 80 - 
 
  for supplies and services. For the procurement of goods and services for public institutions and the 
regions, prefectures, provinces and communes, th e minimum estimated amount is DH 8.7 million, 
excluding tax. These thresholds may be amende d by means of an order from the Minister 
responsible for finance, after hearing the opinion of the Bids Commission. 
3.172.  The introduction of the government procurement website has allowed procedures to be 
automated. In addition to consulting a government procurement database, it allows online bidding. The website also includes the legislative and regulatory texts applicable to government 
procurement, future government procurement plans, calls for expressions of interest, notifications 
and the deadline for the various methods of awardi ng contracts, the results of bidding and the 
contracts negotiated, as well as reports on fulfilment of contracts. Bid documents can be downloaded from the government procurement website free of charge. The following are also 
published on the website: notification of postpone ment, modifications (in the invitation to bid or 
postponement of the date for opening the bids), announcement of the date of the meeting or onsite visit organized for competitors and the ensuing record, as well as any clarification or 
information provided by the contracting agency to a competitor, an extract from the record of the 
meeting examining the bids and the decision to annul the procedure. 
3.173.  The reasons for rejecting bids must automatically be communicated to bidders. A system 
of appeals has been introduced which 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 Chair of the Governing Board of the public institution concerned, who may, inter alia , decide 
to remedy the irregularity or annul the proced ure. Competitors may approach the Procurement 
Commission directly without involving the contracting agency 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. 
3.174.  Like its predecessor, Decree No. 2-12-349 clarifies the criteria for allotment and regulates 
subcontracting (which must not exceed 50% of the amount of the contract or concern the main lot 
or works). The new Decree maintains renewable contracts allowing the contracting agency to 
receive supplies uninterruptedly from the same supplier over a maximum period of three or five years depending on the services covered.
154 The term for framework contracts is three years, 
except those for archive management, which is five years.155 
3.175.  The new Decree maintains the obligation to monitor fulfilment of the contract and carry out 
internal audits of contracts for amounts exceeding DH 5 million, including tax, and introduces a threshold of DH 1 million, including tax, for ne gotiated contracts. These contracts must be the 
subject of a report sent to the Minister respon sible or the director of the public institution 
concerned, as applicable; an extract is published on Morocco's government procurement website. 
3.3.5  Intellectual property rights 
3.176.  Morocco is a member of the World Intellectual Property Organization (WIPO) and is party 
to the following conventions or arrangements: Pari s Convention for the Protection of Industrial 
Property; Berne Convention for the Protection of Literary and Artistic Works; Universal Copyright 
Convention; Patent Cooperation Treaty (PCT); Ma drid Agreement Concerning the International 
Registration of Marks and its Protocol; Brussels Convention Relating to the Distribution of 
Programme-Carrying Signals Transmitted by Satelli te; Nairobi Treaty on the Protection of the 
Olympic Symbol; and the International Union for the Protection of New Varieties of Plants (UPOV). 
                                               
154 A maximum period of three years fo r the following services included in paragraph A of Annex 3 to the 
Decree: care and maintenance of green areas; acquisition of climate data; insurance against occupational injury and the civil liability of personnel, students and pupils; explosions and fires in buildings, storage areas and warehouses and water damage; insurance of equipment,  rolling and floating stoc k serving ports, insurance 
of aircraft and passengers; insurance and costs for mari time or air transport of goods; care and maintenance 
of informatics, technical, electrical, electronic, scientific, medical and telecommunications equipment; maintenance of building machinery and equipment; maintenance and repair of furniture; maintenance, cleaning, security and supervision of administrative buil dings. A maximum period of five years for the following 
services included in paragraph B of the same Anne x: hosting and management of information systems; 
automobile rental; rental  of software  licences. 
155 Framework contracts cover recurrent supplies whos e quantities are not necessarily known. They may 
be awarded when the amount and timetable for the su pply of a service cannot be determined in advance. WT/TPR/S/329 • Kingdom of Morocco 
 
- 81 - 
 
  In December 2008, Morocco accepted the Protocol amending the TRIPS Agreement.156 This 
Amendment incorporated the new provisions in the Doha Declaration on the TRIPS Agreement and Public Health concerning compulsory licensing. 
3.177.  Since 2009, Morocco has embarked upon the process of acceding to a number of treaties, 
namely: the Singapore Treaty on the Law of Trad emarks; the Geneva Act of the Hague Agreement 
on the International Registration of Industrial Designs; the Locarno Agreement Establishing an International Classification for Industrial Designs; the Strasbourg Agreement Concerning the 
International Patent Classification; and the Vienna Agreement Establishing an International 
Classification of the Figurative Elements of Mark s. In 2013, the laws approving these international 
instruments were published in Official Journals. In April 2011, Morocco became party to the Budapest Treaty on the International Recognit ion of the Deposit of Microorganisms for the 
Purposes of Patent Procedure. In addition, Morocco is among the 54 countries and 
intergovernmental organizations that signed the Final Act on Appellations of Origin and Geographical Indications, adopted in Geneva on 20 May 2015. An agreement between Morocco 
and the European Patent Organisation on the va lidation of European patents was signed on 
17 December 2010.
157 
3.178.  There have been important changes to the legislative framework for intellectual property 
since Morocco's previous TPR.158 For example, Law No. 23-13 supplementing and amending 
Law No. 17-97159 on the protection of industrial property came into force on 18 December 2014.160 
The purpose of the new law is to raise the level of industrial property protection in Morocco and to 
bring the legislation into line with international commitments, notably the TRIPS Agreement and 
the Trademark Law Treaty. Law No. 23-13 contains provisions intended to further strengthen the 
national anti-counterfeiting mechanism and to increase the level of protection by making the terms of imprisonment and the fines more dissuasive. The new amendment allows right holders to 
choose between civil or criminal proceedings in order to defend their rights. The amount of 
damages to remedy the injury caused to the ri ght holder, for example, has increased from a 
minimum of DH 50,000 to a maximum of DH 500,000. 
3.179.  The Moroccan Industrial and Commercial Prop erty Office (OMPIC), a public institution set 
up in 2000
161 within the Ministry of Industry, Trade,  Investment and the Digital Economy, is 
responsible for administering industrial property titles (trademarks, patents and industrial designs) and keeps the Central Commercial Register. Copyright and related rights are administered by the 
Moroccan Copyright Bureau (BMDA)
162, supervised by the Ministry of Communication, and the 
protection of new plant varieties by the Ministry responsible for agriculture. 
3.180.  The new legislation has given the ADII increased responsibility for combating 
counterfeiting and piracy. It allows automatic suspension of the release into circulation of goods 
suspected of being counterfeit or pirated or their automatic confiscation at the border. They may be seized at the written request of the owne r of a protected trademark, the owner of a 
geographical indication or a controlled appellation of origin
163, the beneficiary of an exclusive right 
of exploitation or the holder of copyright or a related right. Since 2006, the BMDA has also been 
authorized to seize pirated articles automatically. 
3.181.  The National Industrial Property and An ti-Counterfeiting Committee (CONPIAC) started to 
operate in April 2008, bringing together the government bodies concerned164 and private operators 
                                               
156 WTO document WT/LET/638 of 12 December 2008. 
157 This is a technical agreement on the validation system introduced by Law No. 23-13. 
158 WTO document IP/N/1/MAR/3 of 7 April 2008. 
159 Dahir No. 1-00-91 of 15 February 2000 enacting Law No. 17-97 on the protection of industrial 
property. 
160 The Decree implementing Law No. 23-13 amending Law No. 17-97 on the protection of industrial 
property was approved by the Council of the Government on 15 January 2015. 
161 Dahir No. 1-00-71 of 15 February 2000 enacting Law No. 13-99 creating the Moroccan Industrial and 
Commercial Property Office, and Implementing Decree No. 2-99-71 of 16 March 2000. 
162 Decree No. 2-64-406 of 8 March 1965 creating the Moroccan Copyright Bureau. 
163 These provisions are contained in Title VI, Chapter II, of Law No. 23-13. 
164 These are: Ministry responsible for foreign trade (I nternational Trade Relations Directorate); Ministry 
of Justice (Civil Affairs Directorate); Ministry of th e Economy and Finance (ADII); Ministry of the Interior 
(Economic Affairs Coordination Directorate and Directorat e-General of National Security); Royal Police Force; 
Ministry of Agriculture (Plant Protection, Technical Cont rol and Suppression of Fraud Directorate); Ministry of WT/TPR/S/329 • Kingdom of Morocco 
 
- 82 - 
 
  sponsored by the General Confederation of Moroccan Enterprises (CGEM). Its purpose is to 
strengthen cooperation and coordination among the different stakeholders in order to combat counterfeiting. 
3.182.  The most commonly encountered infringements of intellectual property rights in Morocco 
are counterfeiting and piracy of audio and audiovisual media, trademarks, followed by industrial 
designs. A study commissioned by the CONPIAC in 2012 endeavoured to analyse and estimate the extent of counterfeiting on the Moroccan market. It was calculated to be DH 6 to 12 billion each 
year in the following major sectors: textiles and leather, spare parts for motor vehicles, electrical 
appliances and hygiene and cosmetic products. Info rmal production and distribution markets help 
to supply the domestic market in the same way as imports of counterfeit products. 
3.183.  Parallel imports are authorized, with the exception of patents. 
3.3.6  Industrial property rights 
3.184.  December 2014 saw a significant reform of  Morocco's legislative and regulatory framework 
for industrial property following the publicat ion of Law No. 23-13 amending and supplementing 
Law No. 17-97, already amended in 2006.
165 The aim of the new reform is to consolidate the 
national trademark system, improve the patent system, modernize the national system for industrial designs, step up enforcement of indu strial property rights, and streamline application 
procedures for industrial property rights by cr eating, among other things, an electronic filing 
service for applications and shortening the time-limits for opposition. 
3.185.  Law No. 17-97 protects trademarks or service marks consisting of denominations of all 
kinds, as well as figurative signs and, followi ng the adoption of Law No. 31-05, also sounds or 
olfactory marks. Ownership of a trademark is acquired through its effective registration and 
remains valid for a period of ten years, renewabl e indefinitely. Trademark holders may lose their 
rights if they do not make "proper" use of the mark for a period of five years. Law No. 23-13 
provides for the introduction of a system for dividing applications to register trademarks in 
conformity with the Singapore Treaty and reduction of the time-limit for filing the documents from 
four to three months. 
3.186.  The main novelty as far as patents is concerned has been the introduction of a system for 
examining applications according to patentability criteria (novelty, inventive step and industrial application). The OMPIC is responsible for prepar ing a search report giving an opinion on the 
product's patentability. 
3.187.  In order to achieve a balance between the in terests of inventors and those of third parties, 
the new Law introduces exceptions to the rights conferred by a patent. In addition to the provisions already to be found in Law No. 17-97, which allowed compulsory or ex officio licensing 
in special situations (excessively high prices, shortages on the domestic market, public health 
interests) for patents for medicines by means of an administrative act, the so-called "Bolar" provision authorizes use of a patent in connection with studies or trials required in order to obtain 
a marketing authorization. These measures have been extended to exports to countries whose 
production capacity is insufficient. 
3.188.  Pursuant to Law No. 17-97 (as amended), the term of patent protection is 20 years.
166 
Law No. 31-05 provides for extending the term fo r medicines if there are delays in issuing the 
patent or the AMM. Compulsory licences may also  be requested three years after the issue of a 
patent or four years after the date of filing the application if the owner has not started to work the 
invention, has not marketed the product or has given up working or marketing the patent in 
                                                                                                                                               
Tourism and Crafts (Directorate for Protection of the National Heritage, Innovation and Promotion); and 
OMPIC. 
165 Law No. 31-05 amending and supplementing Law No. 17-97 on the protection of industrial property, 
enacted by Dahir No. 1-05-190 of 14 February 2006; and Decree No. 2-05-1485 of 20 February 2006 amending and supplementing Decree No. 2-00-368 of 7 June 2004 implementing Law No. 17-97 on the 
protection of industrial property. 
166 Decree No. 2-00-368 of 7 June 2004 implementing Law No. 17-97 on the protection of industrial 
property. WT/TPR/S/329 • Kingdom of Morocco 
 
- 83 - 
 
  Morocco for more than three years. Ex officio licen ces to work a patent may be granted for reasons 
of public health167 or national defence. 
3.189.  The term of protection for layout-designs of integrated circuits is ten years. Law No. 23-13 
introduces a change to the length of renewal of the term for industrial designs for four additional 
successive periods of five years each, giving a total term of protection of 25 years instead of 
15 years as previously. As regards the protection of trade names, Law No. 17-97 refers to the provisions of Law No. 15-95 (Commercial Code).
168 It also prohibits the use of false or misleading 
indications concerning the origin of a product or se rvice, the identity of the producer, manufacturer 
or trader, and punishes use of a false or misleading appellation of origin or its imitation. 
3.190.  Law No. 25-06 on distinctive signs of origin and quality of foodstuffs and agricultural and 
fishery products was enacted in June 2008169 and came into force upon publication of its 
implementing texts in December of that year.170 It supplements Law No. 17-97 (as amended), 
which established the register of geographical indications at the OMPIC. Law No. 25-06 created a 
legal framework for the recognition and protection of the specific quality of agrifood products, 
particularly local products (Section 3.3.5) and determines the relevant sanctions. It also provides 
for the establishment of the National Commission on Distinctive Signs of Origin and Quality. It does not cover wines and spirits, which remain su bject to the former regulations dating from 1977. 
3.191.  In the case of trademarks, the penal sanctions include terms of imprisonment of 
two months to one year and fines ranging from DH 50,000 to DH 1,000,000. The system of opposition established by Law No. 31-05 in 2006 has been consolidated with the new provisions in Law No. 23-13, which include the introduction of a system for rejecting applications to register 
trademarks on absolute grounds. For example, in a reasoned decision, the OMPIC may refuse 
applications to register trademarks if it considers that the sign has no distinctive character or is likely to mislead the public as to the nature, quality or geographical origin of the product or 
service. The holder of an exclusive exploitation  licence also has the right of opposition, unless 
otherwise stipulated in the licensing agreement. Appeals may be made to the Commercial Court of 
Appeal against the OMPIC's decisions. In 2014, the OMPIC received 898 requests opposing the 
registration of trademarks, compared to 737 in 2013, i.e. a 22% increase. 
3.192.  Any infringement of patent rights is liable to civil and penal sanctions ranging from civil 
proceedings with a view to terminating the illegal acts and the payment of damages, to a term of 
imprisonment of two months to two years, and a fine of DH 50,000 to DH 500,000. If the offence 
is repeated, the penalties may be doubled and the te rm of imprisonment may be up to five years if 
the infringement affects national defence. The commercial courts have sole competence to hear proceedings resulting from application of the law, with the exception of certain administrative 
decisions. Their rulings may be appealed before the Commercial Court of Appeal, whose decisions 
in turn may be the subject of a final appeal to the Supreme Court.
171 
3.193.  Law No. 17-97 imposes sanctions against any disclosure of information relating to an 
invention, and the penalties include fines of up to  DH 500,000 and a term of imprisonment of up to 
two years. 
3.194.  In the Global Innovation Index 2014  report and the indicators published by the World 
Intellectual Property Organization in October 2014 on the filing of industrial property rights, 
                                               
167 For example, when the quantity or quality of medi cines placed on the Moroccan market is insufficient 
or if prices are excessively high. 
168 The Central Commercial Register approves the sign  or name chosen by the trader or business. It 
issues a negative certificate indicating that the sign or name requested did not previously exist. The practical use of a sign or name is necessarily subject to the issue of a negative certificate. Certificate holders lose the protection, however, if they are not entered in the Commer cial Register within a period of one year, or do not 
make practical use of the sign or name for a period of three years after registration. 
169 Dahir No. 1-08-56 of 23 May 2008 enacting Law No. 25-06 on distinctive signs of origin and quality 
of foodstuffs and agricult ural and fishery products. 
170 Decree No. 2-08-403 of 5 December 2008 implementing Law No. 25-06 and Decree No. 2-08-404 of 
5 December 2008 on the composition and functioning of the National Commission on Distinctive Signs of Origin 
and Quality. 
171 Law No. 53-95 establishing the commercial  courts, enacted by Dahir No. 1-97-65 of 
12 February 1997 (Articles 18-25). WT/TPR/S/329 • Kingdom of Morocco 
 
- 84 - 
 
  Morocco was in 51st position for national patents, 44th for national trademarks and 18th for 
industrial designs. 
3.3.6.1.1  New varieties of plants 3.195.  There have been no changes to Morocco's legislative framework for the protection of new 
plant varieties since its previous TPR
172 and they remain governed by Law No. 9-94.173 Since this 
law came into force, 603 applications for protection of the rights of breeders of new varieties of plants have been filed, leading to the protec tion of 314 varieties, with 238 varieties under 
examination. The remaining 51 varieties relate to applications withdrawn or abandoned or to 
varieties whose protection has expired. 
3.3.6.1.2  Copyright and related rights 3.196.  There have been some important changes to Moroccan copyright legislation since 2009, 
particularly developments regarding copyright and more especially the operation of the BMDA. The 
Ministry of Communication (the supervisory ministry) has drawn up a strategy to upgrade the BMDA under a programme agreement implemented between 2010 and 2013, and renewed for 
2014-2016. The main objective is to bolster the existing structures with a view to effective 
implementation of the law governing copyright in Morocco, in compliance with international treaties and conventions, and to conduct communi cation and awareness-raising campaigns for the 
protection of copyright and to combat the piracy of protected works. 
3.197.  At the legislative level, since 2009 Morocco has ratified four treaties, namely: the WIPO 
Performances and Phonograms Treaty (WPPT) in December 2011; the WIPO Copyright Treaty (WCT) in December 2011; the Beijing Treaty on Audiovisual Performances in May 2014; and the 
Marrakesh Treaty to Facilitate Access to Published Works for Persons Who Are Blind, Visually 
Impaired or Otherwise Print Disabled in February 2015. At the domestic legislative level, on 20 May 2014 the BMDA adopted Law No. 79-12 on priv ate copying, which reinforces the rights of 
authors and performers in Morocco.
174 
3.198.  Law No. 2-00 on copyright and related rights (in force since 15 February 2000), amended 
by Law No. 34-05175 in 2006, then in 2014 by Law No. 79-12 on private copying, still governs 
copyright and related rights. It protects, inter alia , literary and artistic works, written works, 
computer programs, musical, dramatic or choreogr aphic works, audiovisual works, works of fine 
art, architectural and photographic works, works of applied art, and the expressions of folklore, 
designs for creations of the clothing industry, and databases. Protection is conferred on the author 
for his lifetime and 70 years after his death (compared with 50 years previously). The Law also 
guarantees the author, in addition to his economic rights and moral rights with no time-limit, the right to claim authorship of his work, to remain anonymous or use a pseudonym, and in general to 
oppose any infringement of his work that woul d be prejudicial to his honour or reputation. 
Regarding related rights, the law guarantees their protection for 70 years in the case of performances and phonograms (as against 50 years previously) and broadcasts (compared with 
25 years previously). 
3.199.  Infringements of copyright are subject to civil penalties such as payment of damages and 
the destruction of unlawful copies and materials used for illegal reproduction. Penal sanctions may be ordered in the form of a fine of DH 10, 000 to DH 100,000 (compared with fines of up to 
DH 20,000 previously) and/or a term of imprison ment of two to six months. In the case of 
"habitual" offences (offences that are repeated but have not yet been judged), the penalties may be doubled. If the offence is repeated (i.e. a ne w act committed less than five years after the first 
judgment), a fine of DH 60,000 to DH 600,000 and/or a term of imprisonment of one to four years 
may be imposed. 
                                               
172 WTO (2009). 
173 Decrees No. 2-01-2324 and No. 2-01-2325 of 12 March 2002 implementing Law No. 9-94 on the 
protection of new varieties of plants, and its seven implementing Orders published in September 2002. 
174 Law No. 79-12 supplementing Law No. 2-00 on copyright and related rights was enacted by 
Dahir No. 1-14-97 of 20 May 2014. According to the authorities, it will be accompanied by two decrees and 
could be implemented as of June 2016. 
175 Dahir No. 1-05-192 of 14 February 2006, enacting Law No. 34-05 amending and supplementing 
Law No. 2-00 on copyright and related rights. WT/TPR/S/329 • Kingdom of Morocco 
 
- 85 - 
 
  3.200.  Pursuant to Law No. 79-12, any infringement  of the rights of a holder of copyright or 
related rights may be the subject of proceedings ordered ex officio by the office of the public 
prosecutor without the need for a complaint by a private party or a right holder. Civil judicial 
proceedings are brought before the courts of firs t instance. Appeals may be brought against their 
rulings. In the last instance, the parties in dispute may appeal to the Supreme Court. 
3.201.  The law gives responsibility for the protec tion and exploitation of copyright and related 
rights to the BMDA, which administers the interests of the various foreign societies of authors in 
Morocco under conventions or agreements with them, in compliance with the relevant international 
conventions and the WTO TRIPS Agreement. Law No. 34-05 has given the BMDA the right to bring action to defend the interests entrusted to it. As soon as an infringement is found, BMDA officials may now seize phonograms and videograms and any other usable recording media, as well as all 
materials used for illegal reproduction, without going through the King's Prosecutor. The 
government authorities now have to assist and support the BMDA and its officials. 
3.202.  Piracy remains a widespread phenomenon in Morocco. Since 2009, the BMDA has 
conducted more than 70 operations against the pira cy of CDs and DVDs throughout the country, in 
the course of which it brought proceedings against several people, in implementation of the Copyright Law. A text is being prepared with a view to establishing a national anti-piracy 
committee, which will be responsible for introducing a strategy and a plan for consistent action in 
combating this serious problem. 
 WT/TPR/S/329 • Kingdom of Morocco 
 
- 86 - 
 
  4  TRADE POLICIES BY SECTOR 
4.1  Agriculture and agro-industry 4.1.1  Overview 4.1.  Morocco is a major producer and exporter of agrifood products. Olive production is estimated 
at almost US$1 billion, followed by wheat an d tomatoes, and market gardening. For some 
products, Morocco accounts for a substantial part of world production and exports (Table 4.1). There has been strong overall growth in the pr oduction of cereals, vegetable crops and meat 
since 2008. Cereal production doubled between 2008 and 2014, in part thanks to the use of 
certified seed. Citrus and olive production has increased remarkably. 
Table 4.1 Main agrifood products, 2008 and 2010-2013 
Products 2008 2010 2011 2012 2013a World 
share in 
2013 (%) 2013  
Net production 
(constant 2004-2006 
million Int. $) 
Agricultural crops and processed harvests, 
output ('000 tonnes)      
Wheat 3,769 4,876  6,018  3,878  6,934  1.0 847 
Barley 1,353 2,566  2,318  1,201  2,723  1.9 202 
Sugar, beet 2,926 2,436  3,035  1,627  2,142  0.9 92 
Potatoes 1,537 1,605  1,721  1,657  1,929  0.5 302 
Fresh tomatoes 1,312 1,434  1,218  1,219  1,293  0.8 478 
Olives 765 1,506  1,416  1,316  1,182  5.8 946 
Dried onions 662 821 861 856 930 1.1 195 
Oranges 732 849  859 962 759 1.1 147 
Melons, cantaloupes 737 567 778 718 700 2.4 129 
Tangerines, mandarins 337 473  753 877 664 2.3 164 
Sugar, cane 913 632 764 541 620 0.0 20 
Watermelons 651 453  580 575 611 0.6 70 
Apples 404 445 512 486 583 0.7 247 
Carrots and turnips 281 264  428 707 509 1.4 127 
Grapes 291 344 382 342 436 0.6 249 
Raw centrifugal suga r 510 413  398 269 405 0.2 .. 
Fresh vegetables n.e.s. 283 274 561 317 318 0.1 60 
Bananas 215 289  277 222 302 0.3 85 
Pumpkins, squash, etc. 234 207 220 257 224 0.9 39 
Fresh peppers 232 225  143 181 180 0.6 85 
Broad beans, dry 109 149 171 148 157 4.5 27 
Green beans 182 214  121 134 155 8.2 147 
Leguminous plants 116 216 106 118 154 9.4 53 
Fresh beans  182 202  121 134 147 0.7 52 
Strawberries 130 141 111 140 145 1.9 197 
Molasses 190 152  188 108 138 0.2 .. 
Fresh peas 117 140 160 131 125 0.7 42 
Beer of barley 86 82  80 72 120 0.1 .. 
Apricots 113 135 159 122 120 2.9 66 
Maize (corn) 121 279  221 90 118 0.0 .. 
Virgin olive oil  75 147 134 120 114 4.0 .. 
Dates 73 101  103 102 108 1.4 38 
Figs 70 110 115 103 102 9.1 61 
Unshelled almonds  87 87  96 99 97 3.3 285 
Mint  65 72 55 99 88 92.1 .. 
Plums and sloes 66 79  65 75 87 0.8 52 
Peaches and nectarines 75 85 75 71 78 0.4 42 
Aubergines (eggplants) 35 38  35 50 72 0.1 15 
Artichokes 60 45 43 64 62 3.5 45 
Fresh fruit n.e.s. 43 49  49 50 52 0.2 18 
Livestock production (reserves)        
Poultry (million head) 168 179  185 190 195 0.9 .. 
Chickens (million head) 160 170 175 180 185 0.9 .. 
Turkeys (million head) 8 9  10 10 10 2.2 .. 
Sheep (thousand head) 17,078 18,023  18,737  19,006  19,956  1.7 .. 
Goats (thousand head) 5,178 5,686  5,991  5,602  6,236  0.6 .. 
Bovine animals 
(thousand head) 2,814 2,896  3,038  3,029  3,173  0.2 .. 
Asses (thousand head) 968 951  950 947 944 2.2 .. 
Mules (thousand head) 515 149 465 457 453 4.4 .. 
Horses (thousand head) 159 155  140 138 139 0.2 .. WT/TPR/S/329 • Kingdom of Morocco 
 
- 87 - 
 
  Products 2008 2010 2011 2012 2013a World 
share in 
2013 (%) 2013  
Net production 
(constant 2004-2006 
million Int. $) 
Camelids (thousand head) 45 52 55 57 57 0.2 .. 
Pigs (thousand head) 8 9  8 8 8 0.0 .. 
Beehives (thousand) 350 360 360 365 370 0.5 .. 
Primary livestock production and processed 
livestock products       
Sheep meat (thousand) 8,520 9,720  10,050  10,350  10,500  2.0 320 
Eggs in the shell (106) 3,700 4,700  5,100  5,100  5,245  0.4 .. 
Goat meat (thousand head) 1,979 2,049  2,150  2,200  2,363  0.5 62 
Cow's milk (thousand tonnes)  1,700 1,900  2,200  2,500  2,300  0.4 718 
Bovine meat (thousand head)  944 929 988 1,030  1,278  0.4 677 
Skimmed milk 
(thousand litres) 705 788  912 1,043  960 0.8 .. 
.. Not available. 
a The main products are identified by volume of production in 2013. Source: FAOSTAT, http://faostat3.fao.org  [May 2015]; and statistics provided by the Moroccan authorities. 
4.2.  The performance of Morocco's agricultural sector largely depends on weather conditions and 
access to irrigation. Livestock farming has benefi ted from favourable weather conditions, which 
have also led to a good cereal output and satisfactory plant cover in the main grazing areas. The 
bovine population therefore expanded from 2.8 to  3.2 million between 2008 and 2014, and that of 
small ruminants from 22.1 to 25.3 million, a 14% increase for each one. In contrast, insufficient rainfall in 2011/2012 adversely affected the outp ut potential of some crops such as autumn 
cereals, industrial crops and fruit farming. 
4.3.  Table 4.2 shows imports of agricultural products (WTO definition) for the period 2008-2014; 
they declined sharply in 2009 and 2010, then recovered strongly in 2011 and 2012, finally 
returning to their 2008 level in 2013, or some US$5 billion per annum. Per product performance 
was also very uneven, with a sharp decline in imports of cereals, especially wheat. In contrast, imports of sugar and animal feed increased substa ntially, as did products such as tea, etc. 
Table 4.2 Main imports of agricultural products, 2008-2014  
(US$ million) 
Products 2008  2009  2010  2011  2012 2013 2014  
Total imports 42,322  32,882  35,379  44,263  44,790  45,186  46,035  
Agriculture 5,191  3,809  4,197  5,797  5,773  5,042  5,811  
 % of total 12.3  11.6 11.9 13.1 12.9 11.2  12.6 
Main products        
HS 1001 Wheat and meslin 1,614  683  878  1,440  1,400  978  1,506  
 Other (100190) 1,390  402  710  1,131  1,050  695  1,228  
 Durum wheat (100110) 224  281  168  309  350  283  278 
HS 1005 Maize (corn) 530  358  445  591  636  484  504 
HS 1701 Cane sugar  289  425  392  596  592  442  342 
HS 1507 Soya-bean oil and its fractions  485  337  353  535  475  380  389 
HS 2304 Oil-cake and other residues  61  77  176  244  271  266  219 
HS 0902 Tea, whether or not flavoured  101  108  111  174  167  190  189 
HS 2303 Residues of starch manufacture  176  89  103  159  164  175  178 
HS 0901 Coffee, whether or not roasted  78  77  68  95  115  108  98 
HS 0404 Whey 47  41  58  69  67  104  86 
HS 0405 Butter and other fats  132  68  95  131  99  100  137 
HS 0804 Dates, figs, pineapples, avocados, etc.  69  71  85  76  91  89  115 
HS 0406 Cheese and curd 60  48  55  57  66  79  81 
HS 0504 Guts, bladders and stomachs  43   47  48  64  79  78  66 
HS 5201 Cotton, not carded or combed  76  49  71  123  79  71  73 
HS 2306 Oil-cake and other solid residues 56  25  39  42  48  71  103 
HS 1209 Seeds, fruit and spores of a kind for sowing  61  59  63  70  66  70  70 
HS 2401 Unmanufactured tobacco 26  53  56  61  68  69  54 
HS 2402 Cigars and cigarettes  80  61  24  19  16  59  92 
HS 2106 Food preparations, nesoi  36  39  43  53  55  57  67 
HS 0202 Meat of bovine animals, frozen 35  40  22  59  25  54  49 
HS 2302 Bran, sharps and other residues 36  36  40  49  64  52  52 
HS 1003 Barley 105  49  41  82  165  51  105 
HS 0602 Other live plants  38  33  31  40  43  46  49 
HS 1516 Animal fats and oils  25  29  19  40  45  45  44 
HS 1201 Soya beans, whether or not broken  190  142  94  30  60  39  79 WT/TPR/S/329 • Kingdom of Morocco 
 
- 88 - 
 
  Products 2008  2009  2010  2011  2012 2013 2014  
HS 1901 Malt extract; food preparations of flou r 33  31  29  36  40  38  40 
HS 1512 Oils  39  19  25  33  41  38  44 
HS 0102 Live bovine animals 34  34  73  72  35  36  51 
HS 2208 Alcohol < 80% vol.; spirits, etc.  35  33  28  35  29  36  33 
HS 0701 Potatoes 31  24  20  33  27  33  23 
HS 1806 Chocolate and other preparations  27  28  20  23  29  33  42 
HS 1509 Olive oil and its fractions 23  48  7  11  9  32  17 
HS 2308 Vegetable materials and vegetable waste  8  1  11  16  31  25  28 
HS 1511 Palm oil  22  20  23  33  38  25  32 
HS 2309 Preparations for animals 18  17  21  21  23  24  31 
HS 1905 Bakers' wares 18  20  18  17  16  22  29 
HS 0105 Live poultry, that is to say, fowls of the species 
Gallus domesticus, ducks, geese, etc. 21  19  22  22  19  20  25 
HS 1207 Other oil seeds and oleaginous fruits  21  24  19  25  21  19  17 
HS 0713 Dried leguminous vegetables 31  45  28  18  19  18  26 
HS 1805 Cocoa powde r 5  7  13  20  19  17  16 
HS 1206 Sunflower seeds 10  17  19  34  5  17  12 
HS 2009 Fruit juice 12  8  15  17  14  17  11 
HS 2204 Wine of fresh grapes  17  20  13  13  14  17  15 
HS 2002 Tomatoes prepared or preserved  3  7  21  10  10  16  11 
HS 0402 Milk and cream, concentrated  40  29  27  20  17  16  62 
HS 2202 Waters, including mineral waters 10  10  11  13  10  15  14 
HS 1902 Pasta 9  9  9  12  12  14  16 
HS 2403 Other manufactured tobacco and tobacco 
substitutes  8  6  7  12  12  14  18 
HS 3501 Casein, caseinates  12  9  10  14  13  13  18 
HS 2004 Other vegetables prepared or preserved  6  7  7  10  10  13  13 
HS 0803 Bananas, including plantains  9  12  12  11  12  13  12 
HS 2005 Other vegetables prepared or preserved  7  8  10  14  15  13  12 
HS 3505 Dextrins and other starches  10  9  9  12  15  13  14 
HS 0703 Onions, shallots, garlic 4  7  8  8  6  13  17 
HS 0909 Seeds of anise 9  12  7  11  9  12  9 
HS 1006 Rice 5  11  10  2  18  12  2 
HS 0802 Other nuts 5  8  7  11  8  11  12 
HS 2103 Preparations for sauces 5  5  7  9  7  11  12 
HS 1904 Cereal products  9  10  9  11  11  11  12 
HS 0808 Apples, pears and quinces, fresh 5  13  12  12  10  10  18 
HS 1514 Oils of rape, colza, etc.  4  0  0  0  0  10  1 
HS 0910 Ginger, saffron, turmeric, thyme, bay leaves, 
curry and other spices  5  6  4  7  9  10  11 
HS 1704 Sugar confectionery not containing cocoa  6  7  5  5  6  10  13 
HS 1302 Vegetable saps and extracts  4  5  5  6  8  9  9 
HS 2008 Fruit and other edible parts of plants  7  6  6  8  8  8  11 
HS 1702 Other sugars 4  4  4  6  5  8  7 
HS 1602 Other prepared or preserved meat, meat  offal 
or blood 4  4  5  5  6  7  9 
HS 2102 Yeasts (active or inactive)  4  4  3  3  5  5  7 
HS 1502 Fats of animals  10  8  16  24  12  5  13 
Note: Agriculture by WTO definition. 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade data base; statistics from the 
Moroccan Foreign Exchange Board for 2014. 
4.4.  On the other hand, Morocco considerably increased and diversified its agricultural exports 
over the review period (Table 4.3). In 2015, Morocco was Africa's fourth largest exporter of 
agrifood products and the world's leading exporter of capers, green beans and argan oil; the 
third exporter of preserved olives; and the worl d's fourth largest exporter of clementines and 
tomatoes, the latter being its main agricultural ex ports. Cheese exports, mainly to the Middle East 
and Africa, also increased to US$140 million. 
Table 4.3 Exports of agri cultural products, 2008-2014  
(US$ million) 
 2008  2009  2010  2011  2012 2013 2014  
Total exports 20,306  14,069  17,765  21,650  21,417  21,965  23,821  
Agriculture 1,982  1,835  1,982  2,385  2,126  2,497  2,665  
 % of total 9.8%  13.0%  11.2%  11.0%  9.9% 11.4% 11.2%  
Main products        
HS 0702 Tomatoes, fresh or chilled 265 304  300  431  402  429 479  
HS 0805 Citrus fruit, fresh or dried 421 313  381  492  359  407 373 
HS 0709 Other vegetables fresh or chilled 94  101  99  106  104  151 142  WT/TPR/S/329 • Kingdom of Morocco 
 
- 89 - 
 
   2008  2009  2010  2011  2012 2013 2014  
HS 0708 Beans and fresh leguminous 
vegetables  125 132  133  137  96  147 140 
HS 2005 Olives and other prepared 
vegetables 165 140  150  150  137  143 172  
HS 0406 Cheese and curd 95  95  93  90  114  140 125 
HS 0811 Frozen fruit  90  50  51  68  81  99  94 
HS 0810 Other fruit, fresh 38  43  50  99  76  92  107 
HS 1101 Wheat or meslin flour  35  24  32  47  67  78  68 
HS 0807 Melons, watermelons, papayas 66  71  57  57  57  63  70 
HS 1212 Beet and sugar cane  35  32  29  36  45  47  45 
HS 1302 Vegetable saps and extracts  36  33  39  36  37  46  50 
HS 0711 Vegetables provisionally preserved  28  25  25  30  36  41  45 
HS 1211 Plants, seeds and fruits  32  27  31  36  31  37  42 
HS 3301 Essential oils 35  24  30  33  29  34  29 
HS 1704 Sugar confectionery not containing 
cocoa 15  14  14  18  24  34  46 
HS 2106 Other food preparations  18  21  23  20  18  30  33 
HS 2101 Extracts of coffee, tea or maté  30  33  27  27  30  25  26 
HS 1902 Pasta 10  9  9  12  18  24  29 
HS 2008 Fruit and other parts of plants  24  23  22  25  20  24  26 
HS 1515 Other vegetable fats and oils  11  12  13  16  16  22  25 
HS 1509 Olive oil and its fractions  10  10  55  80  31  22  40 
HS 2402 Cigars and cigarettes  13  16  15  22  2  21  58 
HS 0902 Tea, whether or not flavoured 10  9  12  20  17  20  24 
HS 0504 Guts, bladders and stomachs  26  56  53  28  31  19  23 
HS 1507 Soya-bean oil and its fractions 11  10  15  25  15  17  22 
HS 2202 Mineral waters and juices 8  9  7  8  12  16  18 
HS 0701 Fresh potatoes 24  5  10  10  8  15  17 
HS 2001 Preserved vegetables, fruit  13  12  11  11  13  13  15 
HS 0806 Grapes, fresh or dried  19  18  16  10  13  12  11 
HS 0703 Onions, shallots, garlic, fresh 4  4  4  5  6  11  12 
HS 1005 Maize (corn) 0  0  0  0  0  11  0 
HS 2403 Other manufactured tobacco  0  0  0  0  2  11  13 
HS 0909 Seeds of anise, coriande r 11  8  8  9  7  9  14 
HS 1510 Other oils  5  3  6  8  4  9  10 
HS 2204 Wine  11  9  9  11  6  8  12 
HS 0910 Ginger, saffron, and other spices 4  9  6  6  7  8  8 
HS 0809 Fresh stone fruit  7  9  7  5  6  8  10 
HS 1806 Chocolate and other preparations  2  4  4  4  7  7  5 
HS 2009 Fruit juice  2  3  3  5  8  6  10 
HS 0802 Other nuts 5  6  5  6  5  6  7 
HS 0603 Cut flowers and flower buds 3  4  5  5  5  6  8 
Note: Agriculture by WTO definition. 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade database. 
4.1.2  Agricultural policy 
4.5.  Since the previous review of Morocco's trad e policy in 2009, the Ministry of Agriculture and 
Marine Fisheries (MAPM) has launched the Green Morocco Plan 2008-2020 (PMV), designed to make Morocco's agriculture a driver of economic and social development.
1 This programme is 
intended, inter alia,  to enhance agricultural productivity an d the availability of high-quality food 
products, boost employment and rural incomes,  slow the pace of urbanization, increase 
international competitiveness, and improve the sustainability of agricultural practices and environmental protection, in particular by using water more economically and combating 
desertification. To implement this programme, the share of the Moroccan Government's 
investment budget allocated to agriculture increased from 4% in 2008 to 13% in 2014 and 2015. 
4.6.  The three main components of the programme are: first, government investment in 
production infrastructure such as land develo pment schemes and irrigation projects; second, 
incentives for private investment and exports; and third, programmes for the training of farmers in new techniques. The programme furthermore distinguishes between small-scale family farming in disadvantaged regions and modern, high value- added agriculture, and attempts to promote 
contractual relations between large and small farmers. These measures are being introduced 
against the backdrop of robust protection against foreign competition, intended to keep small farmers engaged in wheat growing and household- based livestock production in rural areas. 
                                               
1 Viewed at: http://www.agriculture.gov.ma . WT/TPR/S/329 • Kingdom of Morocco 
 
- 90 - 
 
  4.7.  In implementing the PMV, two "agropoles" were created in Meknès and Berkane with a view 
to enhancing the value of agricultural producti on in these regions. They are public-private 
partnerships under which an agro-industrial park has been set up to host processing and support activities, logistics and service platforms, as well as research, quality control and training 
laboratories. To promote these projects among domestic and foreign investors, the Department of 
Agriculture is partnering with the planner-developer and other stakeholders to provide annual funding for promotional activities (including participation in international fairs). The Agricultural 
Development Agency (ADA) was set up in 2010 to  oversee and implement the PMV. It possesses 
the requisite information regarding these agriculture projects and acts as the contact point within the MAPM for private investors in the agricultural sector.
2 
4.8.  Under Moroccan regulations, foreigners are not allowed to purchase agricultural land but may 
take out land leases. The ADA therefore uses tendering procedures to make state-owned 
farmlands available to Moroccan and foreign investors, whether legal or natural persons, in the form of long-term leases under public-private partnerships. This partnership programme entails 
reciprocal commitments on the part of the State and the investor. 
4.9.  The mid-term evaluation of the PMV und ertaken by the Government in 2015 reveals that 
farmers' incomes have already increased substantially. Thanks to combined efforts in the 
agricultural and fisheries sectors, the number of people suffering from hunger declined from 4.6% 
of the population in 1990 to less than 0.5% as of 2011. According to the authorities, private-sector investment in agriculture doubled between 2008 and 2014. 
4.1.3  Border measures 
4.10.  The authorities introduced an extensive ta riff reform in 2013, reducing the average tariffs 
on agricultural imports by almost one third, fr om 44.5% in 2009 to 30% in 2015 (Table 3.4). This 
new policy strives to foster the competitiveness of agricultural products, one of the stated aims of 
the PMV. Another objective is to encourage local production using imported inputs, thereby 
replacing imports of finished goods, in order to narrow the trade deficit. The reform also places an emphasis on tariff escalation (depending on degree of processing - from inputs, through 
semi-finished to finished goods). 
4.11.  Despite the substantial tariff reductions introduced under this reform, tariff protection 
remains high in the agricultural sector, with rates of at least 30% for a total of 210 tariff lines (Table 4.4). The effect of these tariffs on Morocco's trade is to strongly deter imports of these 
products and push up their cost to consumers. 
Table 4.4 MFN agricultural tariffs  of at least 30%, 2009 and 2015 
HS Description 2009  2015 Imports in 2013  
(US$'000) MFN 
(%) MFN 
(%) 
010410 Live sheep 153.3  101.3 0  
010420 Live goats 153.3  101.3 0 
020110 Beef, carcasses or half-carcasses 254.0  200.0 0  
020210 Frozen beef, carcasses or half-carcasses  254.0  200.0 43,598  
020230 - Boneless  194.9  152.5 10,360  
020312 Hams 49.0 49.0 2 
020410 Carcasses of lamb, fresh or chilled  304.0  200.0 0  
020450 - Meat of goats  304.0  200.0 0 
020500 Meat of horses, asses, mules or hinnies  254.0  200.0 0  
020622 -- Livers 254.0  136.7 0 
020711 Meat of poultry 116.0  100.0 0.4  
040110 Milk and cream 102.0  100.0 107 
040210 Powdered milk  93.1 87.8 12,490  
040310 - Yogurt 95.0 93.2 2.9 
040630 - Processed cheese, not grated or powdered  50.0 50.0 10,520  
040900 Natural honey 49.0 40.0 2,310  
070200 Tomatoes, fresh or chilled 49.0  40.0 0  
070310 - Onions and shallots  49.0 40.0 16 
070320 - Garlic 49.0 40.0 12,698  
070390 - Leeks and other alliaceous vegetables  49.0 40.0 1 
070610 - Carrots and turnips  49.0 40.0 6  
                                               
2 Viewed at: http://www.ada.gov.ma . WT/TPR/S/329 • Kingdom of Morocco 
 
- 91 - 
 
  HS Description 2009  2015 Imports in 2013  
(US$'000) MFN 
(%) MFN 
(%) 
071120 - Olives 49.0 40.0 9 
080410 - Dates 49.0 40.0 78,290  
080440 - Avocados 49.0 40.0 6,391  
080520 - Mandarins; clementines, wilk ings and similar citrus hybrids   49.0 40.0 1  
080810 - Apples 49.0 40.0 5,171  
080940 - Plums and sloes 49.0  40.0 63  
081010 - Strawberries 49.0 40.0 298 
081310 - Apricots 32.5 30.0 170  
081320 - Prunes 32.5 30.0 12 
081330 - Apples 32.5 30.0 0.1  
090230 - Black tea (fermented) and pa rtly fermented tea  40.0 32.5 1,157  
100610 - Rice in the husk (paddy or rough) 94.2  34.2 1,418  
100620 - Husked (brown) rice  99.2 34.2 512 
100630 - Semi-milled or wholly milled ri ce, whether or not polished or glazed  156.0  50.0 9,790  
100640 - Broken rice 90.0 50.0 3 
110100 Wheat or meslin flou r 69.5  68.0 103  
110311 Cereal meal (of wheat) 73.0 70.0 80 
110710 Coffee 40.0 40.0 3,085  
110812 -- Maize (corn) starch  32.5 30.0 1,505  
121010 - Hop cones, neither ground nor powdered nor in the form of pellets   32.5 30.0 0   
150910 Olive oil 49.0 40.0 16,795  
151710 Margarine 50.0 50.0 207  
170191 Sugar, containing added flavouring or colouring matter  49.7 46.3 33 
190220 Pasta  49.0 33.8 27  
190240 - Couscous 67.0 47.5 4 
190510 Crispbread  49.0 40.0 0  
200520 - Potatoes 39.3 32.5 7,061  
200570 - Olives 49.0 40.0 334  
210320 - Tomato ketchup and other tomato sauces  49.0 40.0 2,433  
210330 - Mustard flour and meal and prepared mustard  49.0 32.5 791  
210500 Ice cream and other edible ice, whether or not containing cocoa  49.0 40.0 4,652  
220210 Mineral waters  49.0 40.0 1,518  
220300 Beer made from malt 49.0 49.0 2,715  
220410 Wine  49.0 49.0 4,756  
220710 Ethyl alcohol  49.0 49.0 768 
220820 - Spirits obtained by distilling grape wine or grape marc  10.0 49.0 377  
220830 - Whiskies 10.0 49.0 19,364  
220840 - Rum and other spirits obtained by distilling fermented suga r-cane 
products  10.0 49.0 624  
220860 - Vodka 10.0 49.0 10,358  
220900 Vinega r 49.0 40.0 1,888  
Note: The tariffs are averaged at HS six-di git level, out-of-quota tariff rates only. 
Source: WTO Secretariat calculations based on data pr ovided by the authorities; and data from the UNSD 
Comtrade database. 
4.12.  Around 13.5% of Moroccan tariff lines relati ng to agrifood products are covered by tariff 
quotas (Table 4.5). The most recent notification in this regard (in 2014) covers the five years from 
2008 to 2012.3 As the Table shows, the out-of-quota bound tariffs on some products have fallen 
below the in-quota bound tariffs since the period over which the former were reduced (1995-2004), as in-quota tariffs were not subject to the reduction requirement. Consequently, 
when submitting its 2012-2015 applied tariffs to the WTO Integrated Database (IDB), Morocco did 
not notify any in-quota tariffs, as tariff quotas are de facto  no longer being applied, and only 
out-of-quota tariffs apply.  
4.13.  In volume terms, effective imports in 2012, the last year covered by the available data, 
exceeded the quotas specified by Morocco to the WTO in its schedule of commitments for most 
products. This notwithstanding, the average quota fill rates have been substantially below the volumes specified for poultry, sheep meat, rice and colza.
4 For example, total rice imports into 
Morocco in 2013, all grain lengths considered, amounted to US$12 million. 
                                               
3 WTO document G/AG/N/MAR/39 of 6 May 2014; viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/dire ctdoc.aspx?filename= R:/G/AG/NMAR39.pdf . 
4 In its Uruguay Round schedule of tariff commitment s, Morocco also specified the following: In the 
event of a tariff quota indicated in Section I-B of the Sc hedule not being used up at the tariff rate indicated for 
that quota, Morocco would agree to redu ce that rate to a level that would ensure full utilization of the quota. WT/TPR/S/329 • Kingdom of Morocco 
 
- 92 - 
 
  4.14.  As shown in Section 3 (Table 3.8), Morocco grants tariff preferences to some of its trading 
partners, with almost total exemption from customs duty on agricultural products originating in countries members of the Greater Arab Free Trade Area (GAFTA) (Section 2.3.3) and tariff reductions (average MFN rates of 16.3% and 10%) on imports from the EU and the United States 
under the respective agreements. Chart 4.1 shows th e trend of agricultural trade: agrifood imports 
and exports from and to all groups of partners , preferential or not, are on the increase. 
Table 4.5 Tariff quotas notified to the WTO, 2015 
Code Description 
(number of 10-digit 
tariff lines) Average applied 
tariff rate (%) WTO 
2015 Average bound 
tariff ratea (%) 
Volume of 
WTO-bound 
quota 
('000 tonnes) 2012: Import 
volume notified 
to the WTO  
('000 tonnes) In-quota 
Out-of-quota 
In-quota 
Out-of-quota 
 Animal products       
0201 Meat of bovine animals (15) .. 200.0  82.5 239 5.0 4.7 
0202 Meat of bovine animals (10) ..  181.0  82.5 239 
0204 Meat of sheep or goats (17) .. 200.0  82.5 289 3.3 0.0 
0207 Meat of poultry (39)  .. 93.7 62.5 96 6.4 0.8  
040120 Milk (5) .. 100.0  96 87 38.6 51.6 
 Cereals       
100190 Common wheat (6)  .. 6.8 144 75 1,555.3 3,285.1  
1003 Barley (4) ..  10.6 113 66 2.8 551.3  
1005 Maize (corn) (3) .. 2.5 122 53 204.4 1,781.3  
1006 Rice (9) ..  39.4 177 148 7.2 21.4  
1007 Sorghum (2) .. 2.5 165 100 9.2 0.7 
1201 Soya beans (3) ..  2.5 111 80 17.7 99.7  
1205 Rape or colza seeds (12)  .. 2.5 146 113 4.4 0.0 
 Oils     196.1 434.0  
1507 Oil (2) .. 13.8 215 158 
1508 Oil (2) ..  13.8 215 158 
1509 Oil (13) .. 40.0 215 34 
1510 Oil (7) ..  40.0 215 34 
1512 Oil (4) .. 13.8 215 158 
1513 Oil (4) ..  13.8 215 158 
1514 Oil (4) .. 13.8 215 158 
1515 Oil (13) ..  11.2 215 117 
1516 Oil (20) .. 11.5 215 160 
1517 Oil (12) ..  20.0 215 236 
1518 Oil (3) .. 10.0 215 34 
1701 Sugar (32) .. 41.5 168 168 274.3 1,002.6  
 Oil-cake     1.6 171.5  
230641 Colza seed oil-cake (5) ..  2.5 72 72.0 
230649 Colza seed oil-cake (5) .. 2.5 72 72.0 
230610 Cottonseed oil-cake (2) ..  2.5 55 55.0 
230630 Sunflower seed oil-cake (2) .. 2.5 62 62.0 
.. Not available. 
a  The final bound rates are taken from the WTO' s Consolidated Tariff Schedules (CTS) database 
(HS 2002).  
Source: WTO Secretariat. WT/TPR/S/329 • Kingdom of Morocco 
 
- 93 - 
 
  Chart 4.1 Trade in agricultural products, 2008-2014 
05001,0001,5002,0002,5003,000
2008 2009 2010 2011 2012 2013 2014(US$ million)
01,0002,0003,0004,0005,0006,0007,000
2008 2009 2010 2011 2012 2013 2014Exports
Imports
EU28 GAFTA United States Rest of the world 
Note: Agriculture by WTO definition. 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade database and data provided 
by the Moroccan authorities for 2014. 
4.1.4  Support for production and export 
4.15.  The Committee on Agriculture has received just one notification from Morocco regarding 
domestic support for agriculture since the country's previous TPR; it dates from 2012 and covers 
the years 2003-2007.5 Since 1969, when the first Agricultural Investment Code was introduced6, 
the Moroccan Government has been using a broad range of measures to encourage agricultural investment and production. State aid may now take several forms, such as subsidies (financial aid) 
or long-, medium- or short-term concessional loans; or technical and material assistance provided 
free of cost by government agencies (Table 4.6) . These forms of support come in addition to 
large-scale investment in infrastructure such as irrigation programmes and land development. 
Table 4.6 Overview of agricultural activi ties eligible for state financial aid, 2015  
Item or activity Type of aid  
Providing farms with new tractors, pedestrian-controlled tractors 
and agricultural equipment  Subsidy granted as a percentage of the investment cost, 
with a cap depending on the nature of the equipment 
Hydro-agricultural developments and land improvements for 
farms (well digging, irrigation equipment)  Subsidy for the cost of the irrigation component, with a cap 
on the overall amount of the subsidy per hectare equipped 
Stepping up livestock production, genetic improvement of the bovine, sheep, goat and camel population Subsidy/head
 
Production of selected queen bees  Subsidy/beehive  
Building and equipping of cooperative milk collection centres  Cost subsidy, with a maximum subsidy per component  
Anti-insect nets to protect market garden crops grown in 
greenhouses Subsidy for the purchase cost of the nets, with a ceiling per 
hectare equipped 
                                               
5 WTO document G/AG/N/MAR/37; viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/dire ctdoc.aspx?filename= R:/G/AG/NMAR37.pdf . 
6 Dahir No. 1-69-25 of 25 July 1969 on the Agricultural Investment Code, as amended in 2001 by 
Law No. 26-00; viewed at: http://faolex.fao.org/cgi-
bin/faolex.exe?rec_id=001936&database=faolex&search_type=link&table=result&lang=fra&format_name=@F
RALL. WT/TPR/S/329 • Kingdom of Morocco 
 
- 94 - 
 
  Item or activity Type of aid  
Olive and almond seedlings, and certified or common fig, carob, 
pistachio, walnut, pomegranate, cherry and medlar seedlings Subsidy per hectare planted with these species 
Forestry for wood production: afforestation, restocking and 
reforestation Subsidy per hectare  
Use and storage of certified cereal seed Subsidy per quintal  
Use of sugar beet monogerm seed Subsidy per quintal purchased  
Construction and equipping of cold storage units for agricultural 
products and seed storage units Aid based on a subsidy rate for the investment cost, with a 
ceiling for each type of unit 
Laboratory analyses Subsidy covering 50%  of the cost, with ceilings per type of 
analysis 
Diversification of fresh citrus fruit exports  Subsidy per tonne exported  
Source: Information provided by the MAPM. 
4.16.  About half of the agricultural investment budget is allocated to irrigation. Permanent 
irrigation covers a developed area of some 1.5 million hectares, and the situation has not changed 
significantly since 2008. The total investment budget allocated by the State to the irrigation sector 
for the period 2008-2014 was on the order of DH  22 billion, or an average of DH 3.2 billion 
per year. These funds have gone mainly toward th e modernization, refurbishment or expansion of 
irrigation systems and the promotion of water-sa ving irrigation techniques. Although irrigated 
agriculture covers a mere 16% of arable land, it accounts for almost 50% of agricultural value 
added in an average year, though its contribution could be as much as 70% in years of drought. 
Irrigated areas produce 75% of the volume of agricultural exports and provide almost 40% of rural 
employment. 
4.17.  The National Irrigation Water Saving Programme (PNEEI 2008-2020) provides for the 
introduction of new and efficient irrigation technologies, mainly through localized irrigation, at the 
initiative of private and/or state farms (Table 4.6). The Irrigation Expansion Programme 
(PEI 2008-2020) will entail expanding irrigation to almost 160,000 hectares in order to optimize the use of the water resources harnessed by means of dams already built or planned. In addition to equipping collective irrigation networks, the programme is also expected to encourage the 
adoption of localized irrigation techniques by farmers or their organizations (such as associations 
of irrigators and cooperatives). This programme receives government support through three main 
instruments: (i) investment in collective irrigation networks; (ii) State financial aid for 
water-saving irrigation techniques and the releva nt support; and (iii) building the capacity of 
associations of irrigators and the Regional Offices for Agricultural Development (ORMVA). Imports of irrigation equipment are exempt from VAT.
7 
4.18.  State financial aid is also provided under the Agriculture Development Fund (FDA) through 
the Moroccan Agricultural Credit Bank (CAM), in which the State holds a 51% stake. The CAM 
grants seasonal loans as well as medium- and long-term credit for the equipment and modernization of farms, at rates of about 6% (or approximately half the market rate, Section 1.2) 
for short-, medium- and long-term loans. In 2011,  FDA assistance was just over DH 2.5 billion, 
while total turnover for the agricultural sector was DH 150 billion. 
4.19.  Comprehensive insurance covering the main weather hazards to the agricultural sector has 
been in place since 2011 under a public-private partnership with the Agricultural Mutual Insurance 
Company (MAMDA). In 2015, 17% of the total area under cereal and pulse cultivation in Morocco 
was insured. The insurance covers cereal, pulse and oilseed harvests against drought, hail, frost, 
excess water, high winds and sand. The State helps to finance this product by subsidizing farmers' 
premiums. In 2013-2014, the Department of Agriculture launched a second guarantee programme specifically for fruit farming (against hail, frost, excess water, high temperatures, chergui (desert wind) and high winds). 
4.20.  As indicated in Section 3.1.3.5, sales of agricultural products are largely exempt from VAT, 
with no right of deduction. This exemption together with the two VAT regimes - an "internal" regime and an "import" regime - raises national treatment problems bound up with the levying of 
VAT on food products (Table 3.7). 
                                               
7 Decree No. 2-83-605 of 29 July 1983. WT/TPR/S/329 • Kingdom of Morocco 
 
- 95 - 
 
  4.21.  The sector was also exempt from all taxa tion (both corporation and income tax) between 
2001 and 2015. Income and corporation tax were phased in for large agricultural undertakings (with a turnover in excess of DH 5 million) under  the 2015 Finance Law, in accordance with the 
ordinary law regime. For the first two years, only farms with a turnover of more than DH 35 million 
will be affected. Upon expiry of the transition pe riod (end-2019), all agricultural enterprises with a 
turnover in excess of DH 5 million will be subject to income and corporation tax. 
4.22.  Morocco has notified the WTO of export subsidies for fruit, vegetables, cut flowers and 
ornamental plants as well as olive oil, currently aimed at reducing the export freight cost of these 
products. The latest available notification covers the years 2008 to 2011.
8 According to this 
notification, the State paid the equivalent of US $5 million in olive oil export subsidies in 2011 for 
example. The products and destinations eligible for these subsidies are announced by decree on an 
ad hoc basis. 
4.1.5  Developments in some subsectors 4.1.5.1  Cereals and their products 
4.23.  Morocco is a major producer of cereals, wh ich are grown on most farms. The main crops are 
common wheat and barley, given its suitability for arid zones and its use in the livestock sector. Cereal production plays an important economic role from several points of view: cereals account 
for almost one third of agricultural value added,  one quarter of household spending on food, and 
meet 30% of the demand for fodder. However, considering their low value added, the PMV is aimed at the gradual changeover from cereal farming to higher value added crops such as fruit farming. 
4.24.  According to the authorities, cereals are effectively marketed in Morocco exclusively by the 
private sector. The storage agencies and mills that buy cereals are free to draw their supplies either from the domestic market or through imports
9; however, there are MFN tariffs, as high 
as 130% in some cases, which vary over time and according to import prices (Section 3.1.3), to 
guide their choices.10 Depending on the volume of the dome stic harvest and the level of global 
common wheat prices, for example, the State may increase, reduce or suspend customs duties in 
order to regulate the domestic market. Some moderation has nonetheless been observed in the 
extent of tariff variations since the end of 2011. 
4.25.  The State subsidizes the price of a qu ota of common wheat flour for the lowest-income 
communes in order to stabilize bread prices. For the production of this quota of 0.75 million tonnes 
per annum, storage agencies receive from or pay to the State a wheat price differential in relation 
to a predetermined mill entry price of DH 2,588/tonne. The State pays the mills the difference between a calculated cost price for this flour and the predetermined sale price. The cost of 
transporting common wheat is also borne by th e State according to the rates charged by the 
National Transport and Logistics Company  (SNTL). During the 2008-2014 period, the average 
annual global cost of the compensation for domestic flour was DH 1.5 billion. 
4.1.5.2  Oilseeds 
4.26.  The Government aims to increase the area under oilseed cultivation (mainly sunflower and 
colza as well as groundnuts), in order to raise the level of self-sufficiency in domestic oilseed production, which rose from 18% in 2008 to almost 22% in 2013; this explains the particularly 
high tariffs on these products (Table 4.7). Cust oms duty on crude oils is 2.5% (Table 4.7). 
                                               
8 WTO document G/AG/N/MAR/40 of 6 May 2014; viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/dire ctdoc.aspx?filename= R:/G/AG/NMAR40.pdf . 
9 These operators must nonetheless have been declar ed to the National Interprofessional Cereals and 
Pulses Board (ONICL), which monitors  the country's cereal supply trends. 
10 Viewed at: http://www.agriculture.gov.m a/pages/actualites/campagne- de-commercialisation-ble-
tendre-2015-le-prix-de-reference-fixe-270-dh-quintal . WT/TPR/S/329 • Kingdom of Morocco 
 
- 96 - 
 
  Table 4.7 Customs duty on oil imports, by main supplier, 2009 and 2015 
HS Description 2009  2015 Applied MFN 
rate 
United States 
preference 
European Union  
preference 
MFN rate 
United States 
preference 
European Union  
preference 
All   24.0 9.7 23.8 21.3 0.0 15.2  
1507 Soya-bean oil and its fractions 13.8 7.5 13.8 13.8 0.0 7.5 
1508 Groundnut oil and its fractions 13.8  7.5 13.8 13.8 0.0 0.0  
1509 Olive oil and its fractions 49.0 10.4 49.0 40.0 0.0 40.0 
1511 Palm oil and its fractions 13.8  7.5 13.8 13.8 0.0 0.0  
1512 Sunflowe r-seed, safflower or cotton-seed oil  13.8 7.5 13.8 13.8 0.0 2.5 
1513 Coconut (copra), palm kernel or babassu oil  13.8 7.5 13.8 13.8 0.0 0.0  
1514 Rape, colza or mustard oil  13.8 7.5 13.1 13.8 0.0 6.3 
1515 Other vegetable fats and oils (including jojoba oil)  11.2 6.0 10.6 11.2 0.2 0.0  
151620 Vegetable fats and oils and their fractions  26.2 16.2 26.2 12.5 0.0 8.8 
Source: WTO Secretariat calculations based on data provided by the authorities. 
4.1.5.3  Sugar 
4.27.  A flat-rate subsidy of DH 2,847/tonne is granted to refineries so as to maintain the sale 
price of DH 4.4/kg for granulated sugar and DH 5. 3/kg for sugar cubes. The annual average of this 
subsidy in 2008-2014 was DH 3.6 billion. The Compensation Fund pays this consumer subsidy. Variable customs duties are levied on sugar, with a base rate of 35% applied to an 
administratively determined import value of DH 3,500/tonne; if the customs value is below this 
threshold, an additional duty of 123% is applie d to the difference between this amount and the 
declared value. The ad valorem  equivalent of the duty, which is in reverse proportion to the import 
price, may range from the constant rate (minimum) to very high rates (Table 3.2). However, 
despite these high rates of duty, quantities of up to 1 million tonnes were imported in 2012. 
4.1.5.4  Carbonated beverages, wine and cider 
4.28.  The market for non-alcoholic beverages comprises mainly beverage-producing and bottling 
companies, whose brands belong to the two major multinationals Coca-Cola and Pepsi Co. The bottling industry is protected against foreign competition by means of very high customs duties overall; yet there has been substantial liberalizati on since 2009 in favour of the United States and 
the European Union for these products (Table 4.8). Industrial beverage producers are required to 
refund the subsidy granted on the sugar they use as input. 
4.29.  Alcoholic beverages are subject to a multiplici ty of internal duties and taxes, in addition to 
customs duty (Table 4.9). 
Table 4.8 Customs duty on beverages, by main supplier, 2009 and 2015  
(%) 
HS Description 2009  2015 
Applied 
MFN rate United 
States 
preference European 
Union 
preference Applied 
MFN rate  United 
States 
preference European 
Union 
preference 
2009 Fruit juice  38.6 25.2  38.6 30.0 0.0 24.3  
2201 Mineral waters  47.2 28.8 14.2 25.0 0.0 0.0 
2202 Sweetened mineral waters 49.0 30.0  14.7 40.0 0.0 0.0  
2203 Beer made from malt  49.0 32.2 21.7 49.0 5.6 34.3 
2204 Wine of fresh grapes  49.0 31.2  35.8 49.0 0.0 39.0  
2205 Vermouth  49.0 30.0 14.7 49.0 0.0 0.0 
2206 Other fermented beverages 49.0 30.0  49.0 49.0 0.0 34.3  
2207 Ethyl alcohol > 80% vol. 49.0 30.0 14.7 49.0 0.0 0.0 
2208 Ethyl alcohol < 80% vol. 10.0 0.0  0.0 49.0 0.0 0.0  
Source: WTO Secretariat. WT/TPR/S/329 • Kingdom of Morocco 
 
- 97 - 
 
  Table 4.9 Internal taxes on domestically pr oduced or imported alcoholic beverages, 
2008 and 2015  
Tax 2008  2015 
Internal consumption tax (TIC)    
Beer 550 DH/hl  900 DH/hl 
Ordinary wine 260 DH/hl  700 DH/hl 
Other wine (AOC, sparkling, old, or selected) 300 DH/hl  .. 
Alcohol contained in vermouth and spirits 7,000 DH/hl pure alcohol  20,000 DH/hl pure alcohol  
Tax for financing economic promotion 0.25% on c.i.f. value  0.25% on c.i.f. value 
Parafiscal tax on wine and bee r 5 DH/hl  5 DH/hl 
Specific VAT on domestic and imported products 100 DH/hl  100 DH/hl 
VAT on imports only 20%  20% 
.. Not available. 
Source: Customs and Excise Administration (ADII), viewed at: http://www.douane.gov.ma/adil . 
4.1.5.5  Livestock and livestock products 
4.30.  The tariff rates on imports of beef, sheep and goat meat were reduced by one fifth in 2013 
(Table 4.4), but were still so high in 2015 (200%) that no commercial importation is profitable. 
Only imports from Arab countries enjoy duty-free entry under preferential agreements. Imports of 
sheep or goat meat from the United States are subj ect to a preferential tariff of 146%. In practice, 
there are only limited imports of beef in circ uits exclusively serving luxury restaurants. 
4.31.  An agreement was concluded in October 2012 in the form of an exchange of letters between 
the EU and Morocco regarding, inter alia , European exports to Morocco of live animals, "high 
quality" beef, poultry meat and prepared meat pr oducts, which must meet all the prerequisites set 
out in specifications agreed by both parties. Th ere is a similar agreement 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. 
4.32.  Exports of animal products are negligible , with the exception of processed cheese and guts 
(Table 4.3). 
4.33.  Improving the traceability and quality of domestic cattle is a government priority. State aid 
in this sector goes towards the genetic improvem ent of local breeds and support for breeders, with 
the aim of improving and expanding production (Table 4.6).11 
4.34.  Poultry farming is regarded as an industrial activity and consequently did not benefit from 
the tax and customs concessions available to the agricultural sector until 2015.12 The average 
coverage of domestic demand for poultry and eggs by Moroccan production remained close to 
100% for the period 2008-2015. Production has b een expanding at a rate of 3.5% per annum 
since 2009, as it is protected from foreign competition by tariffs of 100%. 
4.35.  Milk production was estimated at 2.4 billion litres in 2014, up from the 1.5 billion litres 
recorded in 2007. This covers 90% of domestic demand for milk and dairy produce, the rest being 
covered by imports mainly of powdered milk, cheese and butter. Milk consumption was estimated at 66 litre-of-milk equivalents per capita in 2013. The MFN tariff rates range from 50% to 100% 
on milk, with preferential rates ranging from full exemption to 71%. 
4.36.  Honey production was 4,500 tonnes in 2013 (3,500 tonnes in the industrial sector and 
1,000 tonnes in the traditional sector). The bee-keeping modernization programme has continued since the previous TPR with 4,500 modern beehives, together with technical equipment, being 
distributed to bee-keepers organized into 25 cooperatives. This operation is intended to help 
improve incomes and combat poverty among small-scale bee-keepers. Customs duty on honey has been reduced from 49% to 40%. 
                                               
11 Viewed at: http://www.anoc.ma . 
12 Law No. 49-99 of June 2002 and Decree No. 2-04-684 of 27 December 2004 on the sanitary 
protection of poultry farms and control of the production and marketin g of poultry products. WT/TPR/S/329 • Kingdom of Morocco 
 
- 98 - 
 
  4.2  Fishery and aquaculture products 
4.37.  Since the last TPR, the fisheries sector in  Morocco has been the focus of a new development 
strategy for the period up to 2020, known as Halieutis and aimed at modernizing the sector and improving its competitiveness, as well as ensuring the sustainability of the resource. Foreign 
vessels are authorized to fish in Moroccan territorial waters only within the framework of 
international fisheries or charter agreements, insofar as the authorities consider that the state of the resource allows. Moreover, the Moroccan authorities consider that fisheries agreements are not 
trade agreements. 
4.2.1  Overview of the market and the regulations 4.38.  Morocco has a 3,500 km-long coastline and an exclusive economic zone (ZEE) of 
1.1 million km
2, with an annual exploitable fishing potential estimated by the authorities at 
1.5 million tonnes renewable. Fishery production has increased strongly, from its level of around 
1.1 million tonnes in 2010 (Chart 4.2) to 1.4 million tonnes in 2014. Fishing in the Moroccan ZEE is intensive, raising questions about the sustainability of the resource. Morocco is one of Africa's 
largest fishery producers and 18th globally. On the other hand, with an output amounting to 
468 tonnes (441 tonnes in 2007), aquaculture production remains at a low level. 
4.39.  A new Decree No. 2-15-285 of 10 April 2015 breaks down fishery activities as follows: 
 industrial fishing is carried out by commercial vessels with a catch freezing system, or 
with a gross tonnage (GT) of at least 150 and using refrigerated sea water (RSW) for preserving the catch; 
 inshore fishing is carried out by (commercial fishing) vessels with a gross tonnage of 
between 3 and 150, using refrigeration; 
 small-scale fishing is carried out by vessels with a gross tonnage of less than 3. 
4.40.  Production consists mainly of pelagic fish, essentially sardines for canning, representing 
nearly 80% of the total volume produced, and benthic species. The fishery product processing 
industries account for nearly half of total agrif ood exports. The main markets are the EU (65% of 
export earnings), but also Africa (14%), Asia (9%), and the United States (5%). The figures do 
not show any marked upward trend (Table 4.10). The sector accounts for 10% of Moroccan goods 
exports. Fishing's share of GDP is quite sm all, about 1%, and has shown little variation 
(Table 1.1). WT/TPR/S/329 • Kingdom of Morocco 
 
- 99 - 
 
  Chart 4.2 Fishery production, 2009-2014 
 
01002003004005006007008009001,0001,1001,2001,3001,4001,500
2009 2010 2011 2012 2013 2014Inshore and small-scale High sea Other activities02004006008001,0001,200
2009 2010 2011 2012 2013 2014('000 tonnes) (US$ million)
a b c
 
a Including landings by Commun ity vessels in natural ports. 
b Including chartered refrigera ted sea water (RSW) vessels. 
c Other activities include: tuna fishing, ,mar ine algae (dry), marine aquaculture, coral and 
sea-urchins. 
Note: The production figures for 2014 are provisional for high sea-fishing and not yet complete for other 
activities. 
Source: Information provided by the authorities. 
Table 4.10 Fishery production, 2009-2014 
 2009 2010 2011 2012 2013 2014a Rate of growth 
(2009-2014, 
p.a.) 
Production        
Volume ('000 tonnes)        
Fishery production 1,161 1,138  957 1,171  1,246  1,354 3.8  
Inshore and small-scaleb 884 894 675 848 855 982 3.0 
High seac 264 234  275 316 383 368 6.9  
Other activitiesd 13 9 7 7 7 4 -21.5  
Value (US$ million)        
Fishery production  889 791 984 907 1 046  1 144 5.2 
Inshore and small-scaleb 500 471  578 551 574 642 5.4  
High seac 356 296 382 331 449 478 6.0 
Other activitiesd 32 24  24 25 24 19 -11.7  
Exports        
Volume ('000 tonnes)        
Total 522 512 376 491 545 590 2.5 
Frozen 210 186  145 196 258 218 0.8  
Preserved 126 136 96 124 130 145 2.5 
Flour 94 97  69 96 93 142 8.8  
Oil  39 42 19 26 17 40 0.1 
Fresh or live 30 26  23 23 22 21 -6.7  
Semi-preserved 17 18 19 19 18 16 0.9 
Algae 5 5  2 4 4 3 -9.8  
PSDSBe 1 1 2 2 2 2 7.7 
Agar-agar 1 1  1 2 1 1 -0.4  
Coral 0 0 0 0 0 0 5.9 WT/TPR/S/329 • Kingdom of Morocco 
 
- 100 - 
 
   2009 2010 2011 2012 2013 2014a Rate of growth 
(2009-2014, 
p.a.) 
Value (US$ million)        
Total 1,542 1,571  1,554  1,787  1,884  1,771 2.8 
Frozen 603 574  666 697 771 680 2.4  
Preserved 457 475 379 516 545 505 2.0 
Fresh or live 184 187  213 202 207 198 1.5  
Flour  91 122 79 110 117 141 9.1 
Semi-preserved 144 138  151 144 156 135 -1.2  
Oil  29 41 31 47 36 67 18.7 
Agar-agar 20 23  21 48 29 24 3.2  
PSDSBe 5 2 7 6 7 10 17.1 
Algae 8 10  7 15 14 10 2.9  
Coral 0 1 1 1 2 1 18.7 
Imports        
Volume ('000 tonnes)        
Total 58 54  61 52 54 74 5.0  
Fresh and live 18 18 22 21 20 25 7.0 
Frozen 24 24  30 25 30 37 9.0  
Value (US$ million)        
Total 119 125  148 150 171 197 11.0  
Frozen 41 63 76 77 93 93 18.0 
Fresh and live 33 35  48 58 61 66 15.0  
Preserved 38 12 6 2 5 13 -20.0  
PSDSBe 6 12  16 8 7 14 20.0  
a For trade, the figures relate to the first 11 months of 2014. 
b Including landings by Communit y vessels in national ports. 
c Including chartered RSWs. d Other activities = tuna fishing, marine algae (d ry), marine aquaculture, coral and sea-urchins. 
e Products salted, dried, smoked or in brine. 
Source: Information provided by the authorities. 
4.41.  Catches made in Moroccan territorial waters by foreign vessels and landed in Moroccan 
ports 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%, whose levels have hardly 
changed during the period except where imports from the EU are concerned (Table 4.11). Molluscs 
and crustaceans were reclassified in Chapter 03 of the HS when it was revised in 2012. 
Table 4.11 Tariffs on imported fishery products, 2009 and 2015 
HS Product 2009  2015 
Applied 
MFN  EU USA Applied 
MFN  EU USA 
0301 Live fish 10.0  10.0 2.0 10.0 2.2 0.0  
0302 Fish, fresh or chilled, excluding fish fillets and other fish 
meat of heading 03.04 10.0 10.0 0.9 10.0 3.5 0.0 
0303 Fish, frozen 10.0  10.0 0.8 10.0 4.3 0.0  
0304 Fish fillets and other fish meat  25.0 25.0 4.0 10.0 7.0 0.0 
0305 Fish, dried, salted or in brine; smoked fish  12.8 12.8 0.0 10.0 3.9 0.0  
0306 Crustaceans, whether in shell or not, live, fresh, chilled  14.8 14.8 0.0 19.8 13.6 0.0 
0307 Molluscs, whether in shell or not, live, fresh  10.0 10.0 0.4 16.8 9.5 0.0  
0308 Other aquatic invertebrates  N/A N/A N/A 18.6 10.0 0.0 
0508 Coral and simila r materials 4.4  0.0 4.4 2.5 0.0 0.0  
051191 Animal products unfit for human consumption  26.3 26.3 21.8 20.7 0.0 14.8 
150410.20 Fats and oils and their fractions, of fish  33.1 33.1 33.1 31.4 13.2 0.0  
1603 Extracts and juices of meat, fish or crustaceans  49.0 49.0 36.7 16.0 11.9 11.3 
1604 Prepared or preserved fish 50.0  50.0 12.6 40.0 35.0 0.0  
1605 Crustaceans, molluscs, prepared or preserved  50.0 50.0 3.7 40.0 35.0 0.0 
230120 Flours, meals and pellets  25.0  25.0 5.0 25.0 17.5 ..  
.. Not available. 
N/A Not applicable. 
Note: 2009 tariffs based on HS 2002; 2015 tariffs based on HS 2012. Source: WTO Secretariat calculations, based on data provided by the authorities. WT/TPR/S/329 • Kingdom of Morocco 
 
- 101 - 
 
  4.42.  The Ministry of Agriculture and Marine Fish eries, through its Marine Fisheries Department, is 
responsible for the formulation and implementation of government marine fisheries and marine aquaculture policy.
13 Its subordinate agencies are: the National Fisheries Board (ONP) and the 
National Fisheries Research Institute (INRH) and, since 2011, the National Agency for the 
Development of Aquaculture (ANDA, see below).14 The task of the ONP is to develop small-scale 
and inshore fishing and to organize the first-sale marketing of sea fishery products.15 That of the 
INRH is to carry out research, studies, experiments and investigations at sea and on shore with 
the aim of assessing and monitoring stocks, improving them, rationalizing the management of fish 
and aquaculture resources, and upgrading the industry.1617, 
4.43.  The new Halieutis development strategy for the period up to 2020 has five fixed objectives: 
improvement of the fisheries on the basis of catc h quotas; growth of aquaculture; development of 
the landing infrastructure; better fishing port management; and improvements in the 
competitiveness of seafood products. Halieutis aims to triple fisheries GDP by 2020, to increase fish consumption in Morocco to 16 kg/per capita/year as compared with 10 kg in 2015, and to 
achieve a production level of 1.66 million tonne s and exports with a value of US$3.1 billion. 
4.44.  Since the last TPR in 2009, additions have been made to the sector's regulatory framework 
to take account of strategic priorities such as th e preservation of resources, the strengthening of 
the surveillance system for effectively combating IUU fishing
18, in particular by means of a satellite 
system, and the development of aquaculture. 
4.45.  Several incentives are reserved for Moroccan-registered fishing companies. Under the 
March 1919 Fishing Code, these companies must be constituted under Moroccan law and have a 
chairman, as well as a majority of members of the board of directors, of Moroccan nationality. 
Fishing boats may be deemed to be of Moroccan nationality if their port of registry is in Morocco, if they customarily land their catch in Morocco, and if they are at least three-quarters-owned by 
Moroccan citizens. Nationality conditions also apply to the crews of fishing vessels. Thus, the 
proportion of sailors of Moroccan nationality who must sail on board Moroccan-flag ships is 100% of the crew (including the captain or skipper and other ship's officers, if any) in the case of 
fishing vessels operating in the ZEE; and eight tenths of the crew in the case of fishing vessels 
operating on the high seas. In the case of fishin g vessels operating in the exclusive economic zone 
of a third State, the proportion is fixed in accordance with the provisions of the bilateral agreement between Morocco and the State in question, or the relevant regulations of that State, as the case 
may be. 
4.46.  The following tax incentives are reserved for domestic sea-fishing; foreign vessels that land 
their catches are not eligible: 
 hydrocarbons for fuelling sea-going vessels are exempt from VAT at importation, as are 
vessels used for sea-fishing; fishing gear and nets; salted cod's roe and bait intended for use by fishing boats; and aircraft for locating shoals of fish; 
 Moroccan fishery products, fresh, frozen, wh ole or in pieces, are exempt from VAT 
(without right of deduction); 
 fishing gear and nets for sea-fishing professionals are subject to the reduced 10% rate 
of internal VAT, with right of deduction; 
 the sale, repair and conversion of seagoing vessels are exempt from internal VAT, as are 
sales of products intended for incorporation in the vessels.
19 
                                               
13 Viewed at: http://www.mpm.gov.ma . 
14 Dahir No. 1-10-201 of 18 February 2011 enacting Law No. 52-09 creating the ANDA (OJ No. 5922 
of 3/3/2011) and its Implementing Decree No. 2-10-598 of 11 April 2011 (OJ No. 5940 of 5 May 2011) as supplemented by Decree No. 2-12-269 of 30 October 2012 (OJ No. 6100 of 15 November 2012). 
15 Law No. 49-95 amending and supplementing Dahir No. 1-69-45 relating to the ONP. 
16 Law No. 48-95 creating the INRH. 
17 Dahir No. 1-10-201 of 18 February 2011 enacting Law No. 52-09 creating the ANDA. 
18 Law No. 15-12 on the prevention and repression of  illegal, unreported and unregulated (IUU) fishing 
(OJ No. 6262 of 5 June 2014). 
19 Decree No. 2-06-574 of 31 December 2006. WT/TPR/S/329 • Kingdom of Morocco 
 
- 102 - 
 
  4.47.  Moroccan fishing companies are required to land all their catch in Morocco before exporting 
it and repatriating all their export earnings. 
4.2.2  Fishing by foreign enterprises 4.48.  Morocco has been a party to the United  Nations Convention on the Law of the Sea 
since 2007. The authorities have said that they attach special importance to international co-
operation in the area of fisheries. Fishing by foreign fishing enterprises is possible only within the framework of a fisheries agreement resulting from negotiations concerning the state of the 
resources, the nature of the fishing gear, the fish ing zones, the species targeted, and the country's 
economic and social development strategy. At pr esent, there are three international fisheries 
agreements in force in Morocco. It has not been po ssible to view the content of these agreements 
on an official website. 
4.2.2.1  Morocco-EU fisheries agreement 
4.49.  The fourth fisheries agreement between Mo rocco and the EU was signed in 2005, entered 
into force in 2007, and was extended in 2013; the first such agreement was signed in 1995.
20 The 
fishing opportunities may be reviewed by a Join t Committee by mutual agreement, provided that 
the review is designed to ensure the du rability of Moroccan fishery resources. 
4.50.  In 2015, the agreement provided for fishin g opportunities for some 100 EU boats, without 
maximum catch volumes other than for small pelagics. However, some fishing zones and some 
fisheries are excluded from the agreement because of  the exploitation of stocks. In consideration, 
the EU makes an annual financial contribution of €40 million, part of which is earmarked for implementing the sectoral development strategy. Fi shing licence fees are also owed, together with 
other fees calculated for each vessel on the basis of fishing volumes. Thus, in the case of tuna 
vessels, these other fees are fixed at €35 per tonne fished in the Moroccan fishing zone. In 2015, the price of a tonne of tuna on world markets fl uctuated around €1,500. The vessels must embark 
Moroccan seamen and land part (at least 28%) of their catch in Moroccan ports. 
4.2.2.2  Fisheries agreement with the Russian Federation 4.51.  The sixth fisheries agreement with the Russian Federation is intended to run for 4 years as 
from 14 February 2013. It has not been possible to  view a copy of the agreement. According to 
press reports, the exercise of fishing activities by Russian vessels in the Moroccan fishing zone is subject to the payment by the Russian party of an annual lump sum of US$5 million in financial 
compensation and to the payment by the Russian ship owners of fishing licence fees and other 
annual fees. It appears that a total of ten Russian trawlers have been authorized to fish under the 
agreement, subject to the presence of at least 16 Moroccan fishermen on board, as compared 
with 14 under the previous agreement. Moreover, the vessels must have a Moroccan scientific 
observer on board, to verify compliance with the terms of the agreement. A permanent satellite 
positioning system follows the movements of each vessel. A total catch quota of 100,000 tonnes of 
small pelagics, mainly mackerel (65%), is underst ood to have been specified for the first year.  
4.2.2.3  Fisheries agreement with Japan 
4.52.  The agreement with Japan offers tuna fishing opportunities to a maximum of 15 tuna 
long-liners. There is no provision for a financial consideration. The authorized vessels pay fishing licence fees, other fees based on the catch (U S$28/tonne), and observer embarkation expenses. 
The fishing conditions under this agreement are reviewed annually. 
4.2.3  Preservation and sustainabl e management of fishery resources 
4.53.  The Government's stated strategy for the fisheries sector is the sustainable management 
and exploitation of fishery resources. In fact, ho wever, the Moroccan economic zone is subject to 
                                               
20 Protocol between the European Union and th e Kingdom of Morocco setting out the fishing 
opportunities and financial contribution provided fo r in the Fisheries Partnership Agreement between the 
European Union and the Kingdom of Morocco, Offici al Journal of the European Union; viewed at: http://eur-
lex.europa.eu/legal-content/FR/T XT/PDF/?uri=CELEX:22013A1207(01)&rid=1 . WT/TPR/S/329 • Kingdom of Morocco 
 
- 103 - 
 
  intensive fishing. Within the WTO, Morocco has su bmitted a proposal in the context of the rules 
negotiations on fisheries subsidies.21 According to this communication, the Government considers 
that special and differential treatment should permit developing country Members to be exempt from any ban on subsidies. 
4.3  Mining 
4.3.1  Overview 4.54.  Morocco is the world's leading exporter an d third-ranking producer of crude phosphate, and 
its second-ranking exporter of solid fertilizer, wi th 21% of the global market. During the period 
2008-2013, the mining sector contributed 22-30% to the value of national exports and 10% of GDP. For comparison, the contribution of the extr active subsector to GDP fluctuated between 7.3% 
in 2008, 2.6% in 2009, 5.6% in 2011 and 3.9% in 2013.
22 
4.55.  The decline in the performance of the ex tractive industries within the Moroccan economy 
mainly reflects the falling-off in world demand for phosphate and its byproducts since 2012, due to the sluggish global macroeconomic context an d the reduced purchasing power of importing 
countries such as India and, to a lesser extent, Brazil, the main customers for Moroccan 
phosphate. As shown by Chart 4.3, domestic dema nd for these products has also fallen sharply; 
this demand relates mainly to fertili zers used in Moroccan agriculture. 
Chart 4.3 Local sales and exports of mineral and processed products, 2008-2014  
(DH billion) 
01020304050607080
2008 2009 2010 2011 2012 2013 2014Local sales
a
 
a Provisional. 
Source: Ministry of Energy, Mining , Water and the Environment (MEMEE), Rapport d'activité 2013 du secteur 
des mines  (Mining sector activity report 2013). 
4.56.  The other mineral substances extracted from Morocco's subsoil include precious metals 
(gold and silver), base metals (copper, lead, zinc, cobalt, manganese, iron, etc.) and industrial 
substances and rocks (barite, salt, fluorite, bentonite and fuller's earth). 
4.57.  The Ministry of Energy, Mining, Water and the Environment (MEMEE) is responsible for 
mining policy.23 The Government's strategy in this sector is to invest massively in upgrading the 
products locally prior to exportation. Except in  the case of phosphate mining, which is a State 
monopoly, the Government is actively seeking foreign investors to develop the mining sector. To achieve this, Morocco has adopted a National Mining Sector Development Strategy for the period up to 2025. 
                                               
21 See, in particular, WTO document TN/RL/GEN/170 of 14 December 2010. 
22 Ministry of Energy, Mining, Wate r and the Environm ent (MEMEE) (2013). 
23 Viewed at: http://www.mem.gov.ma . WT/TPR/S/329 • Kingdom of Morocco 
 
- 104 - 
 
  4.3.2  Phosphates 
4.58.  In 2013, phosphates accounted for more than 90% of the total domestic mining output of 
29 million tonnes. Since it began in 1921 phosphate exploitation has been a State monopoly managed by the Moroccan Phosphates Board (OCP). In 2008, the OCP was converted into a public 
limited company with the State holding 95% of the shares. The OCP, a State-trading enterprise 
(Section 3.3.1), is one of the world's leading ex porters of crude phosphate, phosphoric acid and 
phosphate fertilizer.
24 Since 2009, the OCP group has been pursuing a commercial strategy aimed 
at regulating supply and demand and controlling the prices of phosphates and their byproducts. 
The objective is to raise Morocco's share of the world market from 21% to 40% for all products (crude phosphate, phosphoric acid and fertilizer) under a policy aimed at extracting greater value-added from phosphate rock. Moroccan fertilizer exports rose from 2.6 million tonnes in 2006 
to more than 4.3 million tonnes in 2013. 
4.59.  Major investments are being made to develop phosphate processing and include the 
chemical complex of Jorf Lasfar (DH 40 billion), owned by the OCP, which is planning to build a 
group of integrated fertilizer plants and a sea-water desalination unit. The OCP is offering foreign 
investors a turnkey infrastructure with industrial units designed to produce phosphatic products on 
the spot. At the same time, the Safi Phosphate Hub project envisages the investment of 
DH 30 billion over a ten-year period. The OCP is al so planning to expand extraction capacity by 
about 20 million tonnes, to reach 50 million tonnes per year by 2025, as well as to develop ore treatment by building four high-technology washing plants to provide a capacity of 
44 million tonnes per year. 
4.60.  Improved logistics and transport infrastr ucture and a substantial reduction in costs are 
envisaged following the entry into service, in 2014,  of the Khouribga-Jorf Lasfar pipeline (235 km), 
the extension of the port of Jorf Lasfar and the construction of the new phosphate port of Safi, 
which will eventually handle 14 million tonnes per year. 
4.3.3  Other mineral products 4.61.  Unlike phosphate rock, other mineral products and their processing and phosphate 
processing are accessible to private (including foreign) investment. To engage in non-phosphate 
mineral exploration and exploitation it is necessary to obtain exploration and exploitation permits. Exploration permits can be obtained from the MEMEE. 
4.62.  In 2015, a new Mining Code was adopted to replace the 1951 legislation.
25 The principal 
measures introduced by this law are as follows: 
 extension of the scope of the mining legislation to include other mineral substances for 
industrial use, such as calcite, feldspar, magnesite, and perlite, with the exception of 
construction and civil engineering materials; 
 introduction of the exploration permit offering mining enterprises the opportunity to 
operate within large-scale areas ranging from 100 to 2,400 km2; 
 a mining title to cover all the mineral products present, instead of a specified category, 
as is currently the case; 
 creation of new permits for the exploitation of underground cavities for storing natural 
gas and for the exploitation of tips and spoil; 
 extension of the period of validity of the mine exploitation permit and its renewal until 
reserves are exhausted; and 
 requirement of an environmental impact assessment and an abandonment plan to 
protect the environment and ensure sustainable development. 
                                               
24 Viewed at: http://www.ocpgroup.ma/fr . 
25 Law No. 33-13 on mining, published in the OJ on 1 July 2015. WT/TPR/S/329 • Kingdom of Morocco 
 
- 105 - 
 
  4.63.  The mining sector benefits from the ince ntives offered by the Investment Charter and by 
the General Tax Code, as amended by the annual Finance Laws, in particular a corporation tax rate of 17.5%. Apparatus and equipment used for prospecting are not exempt from VAT. The "depletion allowance" (PRG) was abolished by the 2008 Finance Law. This allowed mining 
enterprises to set aside funds, free of corporatio n tax, up to a maximum of 50% of their taxable 
profits (or 30% of their turnover). These sums were  used to establish a social fund (20%) and to 
finance prospecting for new deposits (80%). 
4.64.  The National Hydrocarbons and Mining Board (ONHYM), which reports to the MEMEE, is a 
public agency responsible for carrying out, in  the authorized areas, studies, surveys and 
prospecting work to discover hydrocarbon and ot her mineral deposits (apart from phosphates), 
developing and exploiting them, and engaging in any other related activity.
26 
4.65.  Small-scale mining is in process of being restructured. This activity, carried on mainly in the 
mining region of Tafilalet and Figuig, is govern ed by the Dahir of 1 December 1960, which created 
the Purchasing and Development Co-operative for the Tafilalet and Figuig Mining Region 
(CADETAF). This public institution is responsible for the collection, purchase, transport and 
marketing of lead, zinc and barite ores mined in the mining region of Tafilalet and Figuig. 
Small-scale miners are required to deliver all th eir production to CADETAF, which has a monopoly 
on the purchase of the ore extracted. It is no w acknowledged that small-scale mining cannot be 
developed further, given the ever-increasing depth of the mineral deposits, which calls for resources and technologies far in advance of those available to the small-scale miners. 
4.4  Energy 
4.66.  About 95% of the energy consumed in Morocco is imported (average for 2009-2014). 
Energy policy has a preponderant influence on the development of the Moroccan economy. Since 2000, imports of energy products have incr eased steadily to meet the country's energy 
needs (Chart 4.4); they accounted for 24% of total import value in 2014. The main suppliers are 
listed in Table 4.12. 
4.67.  In 2014, the International Energy Agency  (IEA) published a first report on Morocco.
27 This 
report stresses that Morocco's heavy dependence on fossil fuels is maintaining a relatively high 
level of greenhouse gas emissions and that Morocco is therefore confronted by a number of energy 
challenges also faced by the majority of member s of the IEA, namely, how to ensure a reliable, 
affordable and sustainable energy supply. In 2010,  Morocco sent the Secretariat of the United 
Nations Framework Convention on Climate Change  (UNFCCC) its second national communication 
concerning the measures taken to reduce greenhouse gas emissions in the energy sector. 
                                               
26 Law No. 33-01 creating the ONHYM; viewed at: http://www.onhym.com . 
27 IEA (2014). WT/TPR/S/329 • Kingdom of Morocco 
 
- 106 - 
 
  Chart 4.4 Imports of energy products, 2005-2014  
02,0004,0006,0008,00010,00012,00014,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Other
Electricity
Coal and petroleum coke
Petrol
Natural gas and other hydrocarbons
Diesel-fuel oil
Crude petroleum(US$ million)
 
Source: WTO Secretariat calculations based on ba sed on data from the UNSD Comtrade database. 
Table 4.12 Imports of energy resources, 2005 and 2010-2014 
  (US$  million)  (% of total)  
2005  2010  2011  2012  2013  2014 2005 2014  
Coal            
World 360 378 474 540 437 590 100 100 
United States  5  105 255 424 284 215 1 36  
Russian Federation 19 132 173 75 60 152 5 26 
South Africa 244  103 13 18 41 83 68 14  
Ukraine 44 4 3 5 15 78 12 13 
EU 28 35  2 21 19 37 61 10 10  
Poland 34    34 53 9 9 
Spain 1  2 6 4 2 8 0.4 1  
Electrical energy            
World  .. 219 349 322 347 373 .. 100  
EU  .. 216 333 316 333 339 .. 91 
Spain  .. 216 333 316 333 339 .. 91  
Algeria  .. 3 15 6 14 34 .. 9 
Petroleum oil (crude)         ..  
World 2,702  2,980  3,888  4,352  4,321  3,365 100 100 
Saudi Arabia 1,031  1,639  2,323  2,070  2,116  1,784 38 53  
Iraq 60 703 1,134  1,162  1,355  855 2 25 
Russian Federation 1,032  437 331 775 772 636 38 19  
Petroleum oil (other than crude)            
World 652  2,633  4,197  4,608  4,533  4,260 100 100  
EU 28 496 1,093  1,443  2,098  2,003  1,842 76 43 
Spain 95  148 588 1,413  1,197  941 15 22  
United States 1 511 997 705 1,438  1,213 0.1 28 
Russian Federation  .. 284 736 924 626 500 .. 12  
Petroleum gas (gaseous)            
World 57  139 213 382 464 434 100 100  
Algeria 57 139 213 382 464 434 100 100 
Petroleum gas (liquefied)            
World 596 1,532  1,782  1,957  1,811  1,851 100 100 
Algeria 202  670 823 665 763 817 34 44  
EU 28 355 626 578 785 698 567 60 31 
United Kingdom 36  197 255 375 231 225 6 12  
Spain 56 87 153 180 166 151 9 8 
France 234  209 125 94 138 115 39 6  
United States 1 0  0  53  54  336 0.2 18 
.. Not available. 
Note: The product groups are defined on the basis of the Harmonized System Code: Coal HS 27.01; 
Liquefied gas HS 27.111; Gas in natural stat e HS 27.112; Petroleum oil (crude) HS 27.09; 
Petroleum oil (other than crude) HS 27.10; and electrical energy HS 27.16. 
Source: UNSD Comtrade database; data for 2014 provided by the Moroccan authorities. WT/TPR/S/329 • Kingdom of Morocco 
 
- 107 - 
 
  4.68.  The current energy strategy is designed to optimize the fuel mix in the electricity sector by 
developing renewable energies and the use of na tural gas (see below); to ensure security of 
supply and energy availability; to manage the demand; and to preserve the environment. The 
reforms being introduced have considerably reduced the budgetary subsidies granted to petroleum 
products by the State. 
4.4.1  Upstream petroleum sector 4.69.  Morocco does not currently produce any petroleum. The legislation concerning the 
exploration and exploitation of liquid, gaseous or solid natural hydrocarbons has not changed 
since 2009
28; it is available on the MEMEE's website.29 To carry out geological, geochemical or 
geophysical surveys, explore for hydrocarbon deposits  and then exploit them it is first necessary to 
obtain a survey permit (one year, renewable), an exploration permit (eight years, renewable) or 
an exploitation concession (25 years, renewable for 10 years), as appropriate. 
4.70.  The granting of an exploration permit is subj ect, in its turn, to the conclusion of a petroleum 
agreement with the State. The State has the right to a stake (not more than 25%) in the capital 
relating to the exploration permit and the exploita tion concession. The latter two do not confer on 
their holder any right of ownership of the soil or subsoil. 
4.71.  The issuing of exploration permits is condit ional upon the payment of DH 1,000 (per permit 
or renewal application). Exploitation concessions are granted subject to the payment of an "annual 
surface rental" of DH 1,000 per km2 and a royalty. The production of the first 300,000 tonnes from 
concessions situated onshore or offshore at a sea water depth of not more than 200 metres, and the production of the first 500,000 tonnes from concessions situated offshore at a sea water depth 
of more than 200 metres, are exempt from payment of the royalty; beyond that the rate is fixed 
at 10 and 7%, respectively. 
4.72.  The Hydrocarbons Code (Law No. 21-90) provides for several incentives for exploration and 
exploitation. Thus, exploitation concessions are exempt from the payment of corporation tax 
(Section 2.4) for the first ten years from the start of production. Equipment, materials and 
products necessary for reconnaissance surveys, ex ploration or exploitation are exempt from all 
import duties and taxes. Goods and services purc hased on the local market for the needs of these 
activities are exempt from VAT. Holders of an expl oitation concession benefit from exemption from 
the taxe professionnelle  (professional tax) and from the taxe d'habitation  (local occupancy tax). 
The annual royalty and the surface rental can be deducted from taxable income. The profits and 
dividends of exploitation concession holders and those of shareholders in concessionaire 
enterprises are not taxed. 
4.4.2  Downstream petroleum sector 
4.73.  Diesel alone accounts for 51% of the total consumption of petroleum products, partly 
because of the substantial subsidies it has received in the past. Liquefied petroleum gas (LPG or butane), which is still subsidized, accounts for about 20% of consumption. 
4.74.  Crude petroleum is refined by the Moroccan Refinery Industry Company (SAMIR), whose 
Mohammedia refinery supplies about 50% of the refined petroleum products market, in competition with imported products. Through its SALAMGAZ subsidiary, SAMIR also bottles LPG, supplying about 14% of the domestic market. SAMIR is a 67.3%-owned subsidiary of a company 
constituted under Swedish law with Saudi capital, the remaining shares being held by various 
shareholders. The petroleum products market, with  8 importers and some 15 distributors, appears 
to be competitive. 
4.75.  SAMIR is required to build up and maintain  a safety reserve of crude petroleum equivalent 
to the monthly average of its total sales of refined products on the domestic market. SAMIR also stores refined petroleum products. The distribution companies must store the equivalent, 
                                               
28 Law No. 21-90 on the exploration and exploita tion of hydrocarbon deposits, and Law No. 27-99 
amending and suppleme nting it; viewed at: 
http://www.mem.gov.ma/SiteAssets/PdfTexteReg/hydrocarb/Codehydroca.pdf . 
29 Viewed at: http://www.mem.gov.ma/ . WT/TPR/S/329 • Kingdom of Morocco 
 
- 108 - 
 
  per product, of twice their monthly average sales on the domestic market.30 Petroleum products 
must be stored by importers or distributors, or  by bottling centres in the case of LPG. The 
Government is seeking to develop overall LPG storage capacity, which is currently more than 275,000 tonnes, spread over terminals and the country's 37 bottling centres. The Moroccan 
Storage Company (SOMAS) has the largest butane storage capacity (200,000 tonnes). Several 
recent investment projects include a new LPG terminal at Tan-Tan, and a new LPG storage 
terminal in the port of Tanger-Med. 
4.76.  Consumption of the main liquid and gaseous petroleum products has been subsidized until 
recently, with maximum consumer prices for liquid fuels (super, diesel and heating oil) fixed by ministerial order. The Compensation Fund publis hed the price structure on its website. Each 
month, it covered, wholly or partially, the differe nce between the selling price and the cost price of 
the products. The plan was to stop administering prices of liquid petroleum products in 
December 2015. 
4.77.  Measures were taken at the end of 2013 an d in 2014 to abolish subsidies on petrol and fuel 
oil for industrial use and to reduce the subsidy on diesel, as well as to eliminate the subsidy on fuel 
oil used for generating electricity. In October 2015, only LPG was still being subsidized by the State: the selling price was DH 40 per 12-kg bottle, as compared with an ex-bottling centre cost 
price of DH 83.5. 
4.78.  These recent measures have definitely helped to reduce the budget deficit (Section 1.2) and 
to improve the balance of payments. In 2014, petroleum product subsidies still accounted for about two thirds of the annual budget deficit.
31 The amount of these subsidies had reached 
DH 36 billion in 2013, as compared with DH 25 billio n in 2008, before falling back to DH 27 billion 
in 2014 (Section 1.2). The decline in subsidies was also facilitated by the fall in prices on world markets. 
4.79.  In 2009, for the purpose of alignment on international standards, Morocco reduced the list 
of products marketable through the national service station network to diesel 50 ppm (50 parts per million sulphur) and unleaded super. 
4.4.3  Natural gas 
4.80.  Morocco was not a large-scale natural gas producer in 2015, although discoveries have 
recently been made.
32 Natural gas prospecting and production is in the hands of domestic and 
international private operators, in compulsory partnership with the ONHYM. There was no 
large-scale distribution of natural gas in Morocco in 2015. 
4.81.  Gas exploitation concessions are subject to the payment of a royalty. The production of the 
first 300 million m3 from concessions situated onshore or offshore at a sea water depth of not 
more than 200 metres, and the production of the first 500 million m3 from concessions situated 
offshore at a sea water depth of more than 200 metres, are exempt. Beyond that, the rate is fixed at 5% and 3.5%, respectively. The same incentives are accorded to gas production as are 
accorded, under the Hydrocarbons Code, to petroleum production (see above). 
4.82.  In 2008, the only transport activity was through the Maghreb-Europe Gas Pipeline (GME), 
carried out by the company Europe Maghreb Pipeline Limited (EMPL). Since its completion in 1996, the GME has supplied Morocco with a quantity of Algerian natural gas, which can amount to 
750 million m
3 per year, as payment in kind for the transi t fee. To this should be added a volume 
with a maximum value of 640 million m3 per year under a 2011 ten-year contract between 
Sonatrach and the ONEE (see below). The volume of 1.1 billion m3 available supplies the 
two combined-cycle power stations at Tahaddart, built in 2005, and Ain Beni Mathar, built in 2010. 
The total annual transport capacity of the Moroccan stretch of the GME is 12.5 billion m3. 
4.83.  The GME (i.e. the 540-km stretch on Moroccan territory) is operated, maintained and 
monitored by the company METRAGAZ based in Tangiers, under an agreement which expires 
                                               
30 Order No. 393-76 of 17 February 1977 concerning safety reserves of petroleum products. 
31 IEA (2014). 
32 Viewed at: http://www.onhym.com/office/communication/communiques-de-presse/368-resultats-
positifs-des-tests-du-puits-sah-w-1-sur-le-permis-sebou-et-programme-futur.html . WT/TPR/S/329 • Kingdom of Morocco 
 
- 109 - 
 
  in 2021. METRAGAZ provides weekly information about the anticipated transit flows and hence 
about the available volumes of fee-paying gas. 
4.84.  The Government's objective is to develop a gas transport network covering the entire 
country, as described in December 2014 in the Road Map for natural gas development. Natural gas 
needs are estimated at 5 billion m3 per year by 2025. A draft Gas Code has been drawn up.33 
4.4.4  Electricity 4.85.  Domestic electricity production covers 82% of Moroccan demand (2014). Morocco imports 
and exports electricity through its interconnections, with 6 TWh being imported in 2014, mainly 
from Spain, and 0.1 TWh being exported. Net el ectricity imports increased by 332% between 2002 
and 2014. Moreover, since 2006, the electrical interconnection with Spain has offered a transit capacity of 1.4 gigawatts (GW). According to the au thorities, the trade in electricity with Algeria 
(1,200 MW connection) is conducted on a non-monetary basis, with the aim of providing mutual 
assistance. 
4.86.  Morocco's goal is regional network integration, in particular through the Maghreb Electricity 
Committee (COMELEC), established in 1992, as well as with the European Union under the Treaty 
of Athens of 2003. The Spain-Morocco-Algeria-Tunisia network is the start of a Mediterranean network that could extend to Italy if the plans for interconnecting Tunisia and Italy are realized, 
and as far as Egypt, if the necessary reinforc ement of the Libyan network can be completed. 
4.87.  The policy introduced in 1995 to generalize access to electricity for the whole of the rural 
population made it possible to serve 99% of the population in 2015, as compared with 18% 
in 1995, which has led to a sharp increase in electricity demand. 
4.88.  Although electricity continues to be generated mainly from thermal sources, 
hydro-electricity and wind power are making an increasing contribution (Table 4.13). The use of natural gas for generating electricity has expanded substantially since 2008. 
4.89.  Where renewables are concerned, conditions in Morocco are very favourable for wind, solar 
and hydraulic power. Numerous hydraulic, wind and solar projects have recently been launched 
and should be providing about 42% of their insta lled capacity by 2020. In 2015, there were some 
30 hydraulic plants with a total capacity of 1, 770 MW; various wind farms combine to provide a 
total capacity of 755 MW. 
4.90.  Electricity is generated by the National Electricity and Water Board (ONEE), private 
concessionaires, namely, the Jorf Lasfar Energy  Company (JLEC), Theolia, and Énergie électrique 
de Tahaddart (EET), and self-generators such as mines and phosphate treatment plants, which 
generate electricity mainly for their own needs. Transport is provided exclusively by the ONEE. The State's share of national electricity generation is around 37%. 
Table 4.13 Electricity generati on, 2002, 2008, 2010 and 2012-2014 
(GWh) 
 2002  2008  2010  2012 2013 2014  
Total electricity generation, of which: 15,340  24,003  26,531  28,572 31,056 32,026  
ONEE 4,537  6,689  10,315  12,940 13,282 9,863  
Hydraulic 842  1,360  3,631  1,816 2,990 2,033  
Thermal 3,681  5,758  6,410  10,791 9,905 7,755  
Wind powe r 14  146 493 582 660 594  
Concessions  9,566  13,042   12,166   13,168  12,739  16,809   
JLEC (coal) 9,387  10,022  9,847  10,191 9,915 13,729  
Compagnie Éolienne du Détroit (CED) (wind) 180 153 166 146 161 141 
EET (natural gas) ..  2,867  2,153  2,831 2,663 2,504  
Wind power - Tarfaya .. .. .. .. .. 453 
Net imports 1,392  4,261  3,940  4,841 5,400 6,010  
Self-generators 84 40 152 139 111 137 
Projects developed under Law No. 13-09 .. .. .. .. 394 598 
.. Not available. 
Source: ONEE. 
                                               
33 MEMEE; viewed at: http://www.mem.gov.ma/Reali sations/hydrocarbures.htm . WT/TPR/S/329 • Kingdom of Morocco 
 
- 110 - 
 
  4.91.  According to the authorities, the ONEE does  not have a regulatory function, this being the 
responsibility of the MEMEE. The project to establ ish a National Electricity Regulatory Authority is 
said to be in process of finalization. The ONEE supplies the domestic market from its own power stations. It is the only buyer and seller of marketed electricity (except for sales under the new 
Law No. 13-09 (see below)), including imports and ex ports, and it guarantees the purchase of the 
electricity produced by concession-holding generators and industrial self-generators. Electricity is distributed by the ONEE (58% of sales in 2014), by the municipal electricity boards, and by private 
distribution companies. 
4.92.  Law No. 16-48
34, enacted in October 2008, raised the self-generation threshold from 10 to 
50 MW. The ONEE still has a monopoly on power plants with a capacity of more than 50 MW. However, it is authorized to conclude agreements, in the form of concessions, with private 
operators for the generation of electricity at ca pacities in excess of 50 MW, provided that the 
generator supplies the power generated exclusively to the ONEE.
35 In such cases, competitive 
tendering is compulsory. Law No. 54-14 allowed industrial firms to generate electricity for their 
own needs and by their own means, at capacities of 300 MW or more. 
4.93.  In a parallel move, Law No. 13-09 removed the upper limit on the capacity of renewable 
energy installations, previously limited to 50 MW , except for hydroelectric power, where the upper 
limit of 12 MW was retained. An operator may now generate an unlimited quantity of electricity 
from renewable energy sources on behalf of a co nsumer or group of consumers connected to the 
national medium-, high- and very high-voltage po wer grid, under an agreement in which the latter 
undertake to purchase and consume the electricity thus generated exclusively for their own use, 
any surplus being sold exclusively to the ONEE, but at a "contractual" rate. 
4.94.  In 2015, the VAT on solar water-heating equipment was reduced from 14% to 10%. 
Customs duties on certain equipment that uses re newable energy have been at the minimum rate 
of 2.5% since 2009. 
4.95.  The rates at which the ONEE sells electricity to the distributors, and the rates which the 
distributors charge the consumer, are fixed by re gulation. The tendering procedure, in which the 
lowest price per kilowatt-hour (kWh) is an important factor, is used to select electricity generators, 
which are then tied to the ONEE by long-term power purchase agreements. 
4.5  Manufacturing and crafts sector 4.96.  For several decades, the development of th e manufacturing sector has been a priority for 
the Moroccan Government, especially on account of the jobs it generates. This strategy has been 
closely combined with an intra-industry trade policy, especially with the European Union. Thus, Morocco is on the way to becoming one of the world's leading producers of automobile sector 
products, which have become its main export product thanks to European direct investment. The 
f o o d  i n d u s t r y  ( S e c t i o n  4 . 1 )  i s  a l s o  v e r y  i m p o rtant and growing, as is phosphate processing 
(Section 4.3.2). The clothing industry is an import ant source of export earnings. At the same time, 
the Moroccan industrial fabric is by nature fragmented and includes a substantial informal sector. 
Programmes in support of very small enterprise s have been introduced, as well as others 
specifically designed for craftspeople turning out products with a high cultural content for export. 
4.5.1  Support for production, infrastructure and training 
4.97.  The fact that Morocco has launched three industrial strategies over the course of the last 
ten years illustrates the importance that the Government attaches to the development of this 
sector: the 2005 Emergence Plan was followed by the National Plan for Industrial Emergence 
in 2009, and the National Industrial Acceleration Plan (PAI), for the period 2014-2020, under the 
Ministry of Industry, Trade, Investment and the Digital Economy (MICIEN).36 The aims of the PAI 
are: (i) to generate half a million jobs, with 50% of these coming from foreign direct investment 
and the other 50% from the renovated domestic industrial fabric; (ii) to raise industry's share of 
                                               
34 Dahir No. 1-08-97 of 20 October 2008, enacting Law No. 16-48 amending and supplementing 
Dahir No. 1-63-226 of 5 August 1963 creati ng the ONE was adopted in July 2008. 
35 Decree-Law No. 2-94-503 of 23 September 1994. 
36 Viewed at: 
http://www.mcinet.gov.ma/ActualitesEvenements/Pages/Plan_acceleration_industrielle.aspx . WT/TPR/S/329 • Kingdom of Morocco 
 
- 111 - 
 
  GDP from the 2014 level of 14% to 23% in 2020; and (iii) to deve lop export capacity and 
productivity, through targeted support for industry. In particular, the Government is seeking to 
develop "ecosystems" consisting of several sma ll enterprises around one large enterprise, to 
encourage industrial integration. 
4.98.  A €2 billion Industrial Development Fund (FDI) has been set up to finance the three priority 
measures concerned, namely, the provision of integrated production infrastructure for investors; subsidies and other incentives; and training programmes. Through the Investment Promotion Fund 
(represented by the Industrial Development Fund in the PAI), the State contributes 10% of total 
investment for projects exceeding DH 200 million, in the case of investment in an eligible sector (clothing, automotive, etc.). 
4.99.  The PAI envisages the establishment of Inte grated Industrial Hubs (P2I), covering a total 
area of 1,000 hectares throughout the country. These P2Is offer industrial land for rent 
(undeveloped or ready for use) "at competitive prices, ideally located in relation to the city and interconnected with the transport networks". An array of equipment and services is available, 
including catering, transport, technical maintena nce, security, upkeep and cleaning, postal and 
financial services, etc. An administrative single window offers various key State services for investors (social security, local authority services , taxes, OMPIC, etc.). Three P2Is have already 
been set up, at Kenitra, Nouaceur and Tangiers. 
4.100.  Where training is concerned, a direct State aid system has been established for the benefit 
of the offshore finance, automotive, aeronautical and electronics sectors; its aim is to train new recruits and make them quickly operational: th rough the National Agency for Employment and 
Skills Development (ANAPEC), businesses are reimbu rsed for the training costs incurred during the 
first three years of employment. Moreover, the State has financed the establishment of Automotive Training Institutes (IFMIA) in Casablanca, Kenitra and Tangiers, as well as a College of 
Design and Fashion (ESCM) and an Aeronautical Training Institute. The Central School of 
Casablanca (ECC) offers a very high level of training for multi-skilled generalist engineers familiar with business and capable of supervising large development projects. 
4.101.  Over a three-year period, from 2009 to 2012, the Government progressively introduced 
tariff reforms providing for the gradual elimination of MFN customs duties on all industrial products. Although there has been a considerable decline in the level of MFN tariffs, it remains high and hardly likely to encourage the search for gains in productivity (Chart 4.5). By contrast, 
most of the sector's growth has taken place within the context of the entirely duty-free 
intra-industry trade with the European Union. WT/TPR/S/329 • Kingdom of Morocco 
 
- 112 - 
 
  Chart 4.5 Customs duties by manufacturing industry, 2009 and 2015 
(%) 
 
0.05.010.015.020.025.030.035.040.045.050.0
Food, 
beverages and 
tobacco
Textiles and 
wearing 
apparel
Wood and 
wood 
products
Paper and paper 
products, printing 
and publishing
Chemical 
products
Non-metallic 
mineral 
products
Basic metal 
industries
Fabricated metal 
products, 
machinery and 
equipment
Other 
manufacturing 
industriesAverage rate 
applied in 
manufacturing 
industry2009
2015
 
Note: Product groups in accordance wi th the two-digit ISIC definitions. 
Source: WTO Secretariat calculations, based on data provided by the authorities. 
4.5.2  Some activities 
4.5.2.1  Craft industry and informal sector 
4.102.  Nearly 405,000 craftspeople are employed making craft products with a high level of 
cultural content; the sector's turnover is DH 22 billion and its value added exceeds DH 13 billion. 
Exports increased by 14% in 2014 to reach DH 415 million. In 2014, carpets and pottery 
maintained their positions as the leading export products. Within the context of the 
implementation of a Programme Agreement 20 06-2015 that set the seal on the "Vision 2015" 
strategy for the development of crafts with a high level of cultural content, the Ministry of Crafts 
and the Social and Solidarity Economy has set up a guidance programme for individual 
craftspeople and the sector's small and medium-s ized enterprises to improve their turnover and 
create additional jobs. This programme comprises a whole range of measures concerning raw materials, techniques and tools; support and workshops and display areas, vocational training, etc. 
The State is also participating in the efforts to promote the craft sector's sales on targeted foreign 
markets. 
4.103.  Craft activities are also affected by the new "self-entrepreneur" status created with a view 
to helping small and especially very small enterprises (TPEs) to cross from the informal into the 
formal sector (Section 1.2). 
4.5.2.2  Clothing 
4.104.  The textiles, clothing and leather industry contributed 4% of GDP in 2012.
37 According to 
the MICIEN, it accounts for 31% of industrial employment (2013) and 17% of Moroccan exports, mainly involving made-up clothing and knitwear. Clothing exports are closely linked with textile imports, as Moroccan textile production remains at a relatively modest level. On the import side, 
the main products are cotton and synthetic-fibre fabrics; Morocco's suppliers are very diversified 
and located more particularly in Europe and Asia. Production is on a "just-in-time" basis. 
4.105.  Most exports go to the European Union, whose imports of clothing from Morocco amounted 
to US$2.7 billion in 2014, without any real growth since 2008. All exports to the EU are duty free. 
                                               
37 CCI (2012). WT/TPR/S/329 • Kingdom of Morocco 
 
- 113 - 
 
  Curiously, the values of exports to the United States vary sharply depending on the source of the 
data, American or Moroccan (Table 4.14). According to  the authorities, this is due to the fact that 
some shipments of goods of Moroccan origin destined for the U.S. market are recorded as exported to the EU and vice versa. 
Table 4.14 Clothing exports (HS 61 and 62) to the United States market, 2005 and 
2010-2014 
(US$ million and %) 
 2005  2010  2011  2012 2013 2014  
UN Comtradea       
United States 19.5 23.4 33.5 38.5 44.2 .. 
% Moroccan clothing exports 0.7  0.8 1.0 1.2 1.4 ..  
USITC       
United States 56.1  63.0 83.5 103.1 115.0 135.5  
Morocco-United States Free Trade Agreement .. 23.8 32.0 37.8 49.3 49.2 
MFN 56.1  39.2 51.4 65.3 65.7 86.4  
.. Not available. 
a Comtrade statistics base d on data from the Moroccan Foreign Exchange Board. 
Source: WTO Secretariat calculations, based on data from the UNSD Comtrade database and on USITC data, 
viewed at: http://dataweb.usitc.gov . 
4.106.  In 2015, the average rate of customs duty  on textile and clothing products was 10.4%, 
which is still high but considerably lower than the 2009 level (Chart 4.5). However, the reduction 
of the customs duties on raw materials and inputs  to the Moroccan tariff's minimum rate of 2.5% 
is increasing escalation and hence the effective rate of tariff protection. 
4.107.  The temporary admission for processing procedure (Section 3.1.3.6) is being used 
intensively by the factories producing made-up garments under subcontracting arrangements. The branch also benefits from the opportunities for th e refunding, by way of drawback, of the duties 
and taxes on the energy consumed in producing goods for export, including those produced under 
the temporary admission for inward processing procedure. The clothing industry is also one of the main sectors to benefit from the export free zone regime (Section 2.4.2). Moreover, textile enterprises have access to the "P2I" industrial hub s (see above), some of which benefit from free 
zone status. 
4.108.  Since 2008, through the Investment Promotion Fund (FPI, represented by the Industry 
Development Fund in the PAI), the State has been contributing 10% of the amount of the 
investment in projects exceeding DH 200 million, where investment in textile spinning, weaving or 
finishing is involved.
38 On the other hand, the programmes for restructuring textile and clothing 
enterprises under the Fund for the Restructuring of the Textile and Clothing Sector (FORTEX) 
ended in 2010. 
4.5.3  Automotive industry 4.109.  The Moroccan automotive industry has recorded some remarkable growth during the last 
ten years and exports of automobiles alone grew from US$65 million to more than US$1.65 billion 
in 2013. In 2014, the total exports of the automotive sector as a whole exceeded US$4.7 billion, 
as a result of which it became the country's leading export sector. Morocco is now one of the world's 30 top motor vehicle builders.
39 Annual imports of parts and accessories respectively 
amount to about US$600 million. Body imports have increased sharply (from US$12 to 
US$519 million between 2010 and 2013). Vehicle impo rts themselves remain substantial, at 
US$1.5 billion. 
4.110.  This trend partly reflects the agreement signed with the French group Renault for the 
Renault-Nissan Tanger-Med project, comprising €1 billion of investment. The site has been operational since 2010 and has a maximum annual  production capacity of 400,000 vehicles.
40 
                                               
38 Viewed at: http://www.invest.go v.ma/?lang=fr&Id=20 . 
39 Viewed at: http://www.medz.ma/en/your-investment/by-sector/automotive/149-
secteurs/automobile/actualites/681-automotive-indus try-automotive-production-morocco-soon-in-the-world-
top-20 . 
40 Moroccan Association for Automotive Industry and Trade (MAAIT) (2013). WT/TPR/S/329 • Kingdom of Morocco 
 
- 114 - 
 
  Renault-Nissan's Tangiers plant is a limited company which, up to the end of 2014, was owned 
52.4% by the Renault Group and 47.6% by the Deposit and Management Fund (CDG); the CDG 
has since sold its stake to the Renault Group. Vehicles are also assembled in the plants of the Moroccan automobile manufacturer SOMACA, near Casablanca, in which Renault holds 80% of the 
capital and PSA (Peugeot-Citroën) the rest. 
4.111.  The equipment manufacturing branch has also developed strongly in Morocco, producing 
components such as cable harnesses, seat covers, plastic parts, shock absorbers, filters, exhaust 
pipes, and tyres. There were more than 150 equi pment manufacturing plants in 2014, established 
mainly at three sites: the Tangiers Free Zone (ZFT), Tangiers Automotive City and the Atlantic Free Zone in Kenitra.
41 
4.112.  On the other hand, there has been a sharp fall in exports of lorries and other motor 
vehicles for the transport of goods, from US $110 to US$15 million between 2010 and 2013, while 
annual import value stands at around US$350 million. This fall is partly attributable to the fact that customs duties have been widely eliminated in bi lateral trade with the European Union. Previously, 
the assembling was done by assembly units using pa rts imported almost entirely in kit form, with 
a low rate of incorporation of domestic parts. Consequently, this type of investment – in an assembly plant in order to benefit from the differentials between the (higher) customs duties on 
pre-assembled products and the lower duties on their CKD
42 components – is no longer relevant. 
In 2014, the heavy goods vehicle assembly subsector consisted of only a single enterprise, the foreign enterprises having pulled out. 
4.113.  Similarly, coachwork is done mainly by domestic coachbuilders, in association with foreign 
enterprises, but faces severe competition. In J une 2014, Morocco notified the WTO of the results 
of an investigation under the Agreement on Safeguards regarding imports of cold-rolled sheets and plated or coated sheets used for coachwork. Moreover, in October of the same year, a definitive 
anti-dumping duty was imposed on imports of roll ed steel sheets originating in the EU and Turkey 
(Section 3.1.6). 
4.114.  In July 2015, to support the HGV and coachwork sector, at local as well as export level, a 
five-year performance agreement "HGV and industrial coachwork ecosystems" was concluded 
between the industry and the State. The aim is to achieve a work force of 24,000 people in the 
sector and an estimated annual output of 34,000 units (as compared with 6,000 in 2014), of which 
30% would be for export. It has not been possible to identify the specific support measures for 
which this agreement provides. The Moroccan Association for Automotive Industry and Trade 
(MAAIT) is the sector's foremost association. 
4.115.  Enterprises operate mainly under the free zone regime in order to benefit from the tax 
incentives, including total exemption from the IS during the first five years, followed by a ceiling of 
8.75%. Financial aid from the FDI is available in amounts equivalent to 10% of the total investment. 
4.116.  In 2009, the rates of customs duty on imported new vehicles could reach 35%, with an 
average of 20%. The latter figure has fallen to less than 12% in 2015, while vehicles from the United States, the EU and EFTA enter duty free under the respective trade agreements. However, 
economy cars and economy light commercial vehicles, together with the products, materials and 
sets necessary to manufacture them, are exempt from customs duty. A vehicle may not be cleared 
through the customs if it is more than five years old. VAT is applied at the reduced rate of 7% to economy cars and their inputs and at the redu ced rate of 14% to economy light commercial 
vehicles (with right of deduction). 
4.6  Transport services 4.117.  Recognizing the need for an efficient transport system to boost its domestic and 
international trade and hence increase its national income, Morocco has taken steps to liberalize 
international trade in air, maritime, road and rail transport services, while implementing a major programme of public investment in infrastructure. This dual policy has led to an improvement in the country's logistics performance (Chart 4.6). 
                                               
41 Viewed at: http://sous-traitance-automobile.com/?page_id=30 . 
42 CKD stands for "compl etely knocked down". WT/TPR/S/329 • Kingdom of Morocco 
 
- 115 - 
 
  Chart 4.6 Logistics performance index, 2007 and 2012  
94101
77
64119130
95
5065
394659 58
53
020406080100120140
Overall performance
globaleEfficiency of the
customs clearance
processQuality of trade and
transport-related
infrastructureEase of arranging
competitively priced
shipmentsCompetence and
quality of logistics
servicesAbility to track and
trace consignmentsTimeliness of
shipments in
reaching destination
within scheduled
delivery time2007 (total: 150) 2012  (total: 155)(Ranking)
 
Note: Lower ranking signif ies better performance. 
Source: World Bank; viewed at: http://lpi.worldbank.org . 
4.118.  However, Morocco's international commitments have not been updated to reflect this 
opening up to foreign suppliers. Its commitments under the GATS are limited to a few auxiliary air 
transport services and a few road passenger and goods transport services, insofar as the transport company is governed by Moroccan law.
43 Only a few commitments have been undertaken in a few 
aviation and maritime subsectors under the FTA with the United States. 
4.119.  The Ministry of Infrastructure, Transport and Logistics (METL) is responsible for transport 
services in Morocco. All the relevant regulations can be viewed on the Ministry's website.44 The 
transport regulations relating to VAT (General Tax Code) are particularly complex (some 15 pages 
on this subject alone) and would benefit from being simplified. 
4.120.  In March 2013, the Interministerial Transport Council of the Maghreb held its 14th Session, 
which dealt with the issues of speeding up goods and passenger transport operations, developing 
air transport and intensifying maritime transport se rvices. As regards international road transport, 
Morocco had concluded a regional agreement within the AMU in May 1990 (Section 2.3.3). The authorities have explained that an updated vers ion of that agreement was signed in 2009 and 
would be applied upon the opening of the borders between Morocco and Algeria. 
4.6.1  Road transport 4.121.  Road transport is the principal mode of domestic goods transport, with lorries being used 
for 75% of domestic freight (phosphates excluded).
45 Road transport has developed considerably 
since 2008, partly thanks to the process of sectoral reform that began in 2003 and partly thanks to 
the major investments made. The length of the road network has increased substantially, under the impetus of the second National Rural Ro ads Programme (PNRR II). The highway network 
(1,511 km) belongs to the State and is managed by the Moroccan National Highway Company 
(ADM), under a 50-year concession financed by tolls. 
4.122.  The reform of road haulage dates from the entry into force in 2003 of the law that 
abolished the haulage monopoly of the National Transport Board (ONT) and liberalized the 
transport of goods by road.
46 Road freight prices were liberalized in February 2004. In 2007, the 
                                               
43 WTO, I-TIP database on Morocco's commitments under the GATS. 
44 Viewed at: http://www.mtpnet.gov.ma/Actualites/Pages/Actualites.aspx?IdNews=921 . 
45 MEF (2013b). 
46 Law No. 16-99 amending and supplementing Dahir No. 1-63-260 of 12 November 1963 relating to 
motor vehicle transport by road. WT/TPR/S/329 • Kingdom of Morocco 
 
- 116 - 
 
  ONT was converted into the National Transport and Logistics Company (SNTL), a 100% publicly 
owned joint-stock company47 that owns a fleet of some 100 vehicles and provides, in particular, 
domestic and international transport services.48 
4.123.  The transport of goods and passengers by road, whether from one place to another within 
Morocco or to or from Morocco, remains reserved for companies established under Moroccan law. 
The same nationality requirement applies to the provision of commercial vehicle rental services and maintenance and servicing services, as well as to services related to road transport. 
4.124.  Foreigners wishing to provide these services must set up a company under Moroccan law, 
with a majority of the capital in Moroccan hands and a Moroccan manager, and register it with each regulatory body of the region in which the company wishes to offer its services. However, this provision requiring Moroccan nationality wa s amended in March 2006 following the FTA with 
the United States. Since then, these activities may also be carried on by natural or legal persons 
belonging to States with which Morocco has concluded a duly ratified FTA. According to the authorities, this change has not had any impact in the field.
49 
4.125.  International agreements specify the apportionment of loads transported internationally 
between partner countries (Table 4.15). Quotas are fixed by joint committees and carnets authorizing movement within the national territory are issued to foreign carriers by the ADII 
border customs office, to cover transport to the destination of the goods declared. 
4.126.  TIR return loads (when foreign companies load goods for export) remains prohibited, 
except where authorized by the government auth ority responsible for transport. In 2010, such 
authorizations were granted to France (300) and the United Kingdom (100). 
Table 4.15 Bilateral TIR agreements, 2015 
Partner countries Customs and tax regime 
All partners Temporary admission of vehi cles, personal effects, tools and spare 
parts. The temporary admission tax applies to vehicles registered 
abroad when entering Morocco under the temporary admission 
procedure. The estimated amount of this tax can be calculated on the Customs Administration's website. 
France, Spain, Belgium and 
Luxembourg, Netherlands, 
Switzerland, Italy, Poland, Great 
Britain and Ireland, Denmark, 
Hungary, Romania, Portugal Exemption from payment of the daily tax of 10 DH/tonne 
Sweden, Finland, Germany, Austria Payment of the daily tax of 10 DH/tonne  
Source: Customs and Excise Administration, 2010. 
4.127.  Moroccan participation in the international road transport market for exports is still limited. 
In 2015, Moroccan carriers controlled only 5% of the transport market for industrial goods bound 
for Europe. This appears to be due, in particular , to the increasing difficulties faced by Moroccan 
drivers in obtaining visas and the numerous authorizations required, together with the related 
costs.50 
4.128.  In order to reduce transport costs, while providing financial support for road transport 
companies, since 2002 the Government has provid ed various forms of VAT relief such as: 
 exemption from VAT, with right of deduction, on all international transport operations 
and the supply of related repair, servicing, maintenance, conversion, chartering and 
rental services; 
                                               
47 Dahir No. 1-05-59 of 23 November 2005 enacting Law No. 25-02 on the establishment of the SNTL 
and the dissolution of the ONT. 
48 EuropeAid Cooperation Office (2010). 
49 Dahir No. 1-06-55 of 14 February 2006 enacting Law No. 48-05 supplementing Dahir No. 1-63-260 of 
12 November 1963 on road transport by motor vehicle; viewed at: 
http://adala.justice.gov.ma/production/html/Fr/liens/..%5C120989.htm . 
50 Viewed at: http://www.lavieeco.com/news/economie/le-transport-international-routier-marocain-a-l-
agonie-33433.html  [April 2015]. WT/TPR/S/329 • Kingdom of Morocco 
 
- 117 - 
 
   exemption from VAT on the purchase (domestic or by importation) of coaches, lorries 
and equipment needed for international road transport activities. 
4.129.  Motor vehicles for the transport of goods and passengers are subject to the payment of an 
axle tax that varies between DH 800 and DH 11,000 per annum, unchanged since 2008. The other 
taxes currently being imposed on the transport of goods and passengers by road are the annual 
load tax on road vehicles for the transport of goods on own account whose TLW exceeds 3.5 tonnes (DH 20/tonne); and the urban tax on coaches for the public transport of passengers for 
the benefit of local authorities (depending on the nature of the coach), amounting to about 
DH 500 per year
51; these taxes are applied in the same way to both domestic and foreign carriers. 
4.6.2  Rail transport 4.130.  Morocco's rail network is one of the largest in Africa. It comprises more than 2,100 km of 
line, of which nearly 1,300 km is electrified an d 633 km dual-track; 120 stations; and 5,500 goods 
wagons, of which 715 were recently purchased. A public investment programme amounting to DH 33.8 billion or nearly €3 billion over the period 2010-2015 is being implemented to develop 
and modernize the network, including the construc tion of a high-speed link between Tangiers and 
Casablanca, via Kenitra, together with the modernization of the existing network and the construction of a network of logistics hubs with dry ports and logistical activity zones. 
4.131.  The State still retains a de facto  monopoly on the construction, operation and management 
of railroads for transporting passengers and goods, through the National Railway Board (ONCF). The ONCF operates in three markets, namely , phosphate transport, freight transport and 
passenger transport. In 2014, the ONCF's total earnin gs amounted to DH 3.6 billion, an increase of 
2.5% on 2012 and 56% on 2004.
52 
4.132.  In 2015, the French National Railway Comp any (SNCF) and the ONCF signed an agreement 
to set up a joint company to maintain the future Moroccan high-speed rail service (TGV). The 
maintenance contract is for a 15-year term. Other projects for this joint subsidiary would involve 
maintenance or support for the activities of the SNCF in France. Moreover, the ONCF is also a Rail-Route operator through its subsidiary SUPRATOURS SA, which operates on road links in 
continuation of rail services, and the company CARRE for end-to-end freight transport. 
4.133.  The ONCF's vision for the development of it s freight and logistics activity seeks to ensure 
strong growth in the current markets and to posi tion the ONCF group in logistics (dry ports of 
container terminals under customs control, logistical activity zones). The Hydrocarbons Logistics 
Plan consists of building railway terminals dedicated to hydrocarbons at storage and transit hubs 
with rail connections. The Cereals Logistics Plan consists of building cereal storage silos on hubs slotted into the railway network. Other projects refl ect the efforts of the ONCF to position itself in 
the logistics market, in particular by transporting motor vehicles in association with Renault. 
Vehicles produced in the future Peugeot factory will be transported exclusively by rail. 
4.134.  Since its enactment in 2005, Law No. 52-03 of 2005
53 has opened up the sector to 
competition from new operators. It provides for railway activities to be entrusted to enterprises 
through concession agreements concluded with the State for the management of the infrastructure of a particular part of the network or its construction and/or operation. Technical and commercial operation can also be carried out under a rail transport operating licence issued by the State. 
4.135.  Law No. 52-03 also provided for the establishment of the Moroccan Railway Company 
(SMCF), a 100% State-owned joint-stock company intended to replace the ONCF. In 2015, this company had not yet been established. The authorit ies have explained that an institutional study 
is being conducted to amend Law No. 52-03 and to apply new legislation under the national 
strategy "RAIL 2040", which would simultaneously encompass the construction of the infrastructure, its management and the provision of transport services. 
                                               
51 Fees are charged for the use of and transit through coach terminal facilities, where they exist. 
52 Economic Foresight Institute for the Mediterranean Region (IPEMED) (2014). 
53 Dahir No. 1-04-256 of 7 January 2005 enacting Law No. 52-03 on the organization, management and 
operation of the national rail network. WT/TPR/S/329 • Kingdom of Morocco 
 
- 118 - 
 
  4.6.3  Maritime transport 
4.6.3.1  Transport services 4.136.  Following major structural changes, the Moroccan-flag international commercial fleet was 
reduced to seven operational vessels in 2015. In 2008, the coverage provided by Moroccan ship 
owners was approaching 11%. The private ship owners established under Moroccan law which 
provided most of that coverage included: the Moroccan Shipping Company (COMANAV), the 
International Maritime Transport Corporation (IMTC), COMARIT and Marphocean. COMANAV has 
been taken over by the French maritime tran sport group CMA CGM, while IMTC is currently 
experiencing financial difficulties. COMARIT, wh ich bought up COMANAV's passenger arm, is in 
administration and Marphocean has been dissolved. 
4.137.  In 2015, three global multinationals controlled the Moroccan market for the transport of 
containers by sea (CMA CGM, MSC and MAERSK), an  oligopolistic situation which, as elsewhere, 
does nothing to encourage competition. Maersk is the concessionaire for Tanger-Med's first container terminal, which it serves with foreign vessels. For the Tangiers-Casablanca leg, the 
company relies on the Moroccan flag vessel Tinghir. Maersk also offers a feeder service to 
Casablanca from foreign ports. CMA CGM has a Moroccan vessel Ouez Ziz, which enables it to engage in cabotage between Tanger-Med and Casa blanca. Apart from the solid bulk traffic, for 
which there are no Moroccan-registered vessels, domestic cabotage remains reserved for ships 
flying the Moroccan flag, and inward forwarding  is treated in the same way as cabotage. 
4.138.  Overall, however, the number of regular container services increased from 21 to 29 routes 
between 2006 and 2011.
54 In 2015, Morocco rose from 84th to 16th place in terms of connectivity. 
The port of Tanger-Med is connected to 161 ports and is one of the foremost ports in Africa. 
4.139.  The liberalization of goods transport, whic h began in 2006, involved the freight carried on 
regular routes, with Moroccan flag vessels being allowed to operate freely, without prior 
authorization, on all maritime routes serving Morocco, without restriction, and being guaranteed 
the right to resort to chartering at any time to respond to market opportunities. Then, in July 2006, direct international services from or to Moroccan ports were opened up to international 
competition. In July 2007, foreign flag vessels (self-owned or chartered) were allowed freely to 
operate wayport and transhipment services from or to Moroccan ports. 
4.140.  The conditions for flying the Moroccan flag are as follows: the vessel must use 
Moroccan ports and have a port of registry in Mo rocco; it must be 75% owned by Moroccans and a 
majority of the members of the board of directors must be of Moroccan nationality; and the 
members of the crew must be Moroccans. At pres ent, vessels sailing under the Moroccan flag are 
confined to passenger and cabotage traffic. 
4.141.  In 2007, passenger maritime transport was also liberalized, though to a lesser degree. 
Ministerial Decision No. 82/1 on passenger maritime transport or mixed transport (passengers and freight) provides for specifications that establish the conditions of access to this traffic. In 2015, 
two new Moroccan shipping companies – Naveline an d Intershipping – were authorized to operate 
shipping routes for transporting passengers and ve hicles between Morocco and Spain. In general, 
however, domestic passenger maritime transp ort is reserved for Moroccan vessels, while 
international passenger transport is governed by the bilateral agreements that Morocco has signed 
with its foreign partners, which provide for "balanced participation in the traffic by the 
two parties". 
4.6.3.2  Port services 
4.142.  Morocco has 13 international trade ports, 12 regional fishing ports, 9 local fishing ports 
and 6 marinas.
55 The total volume of trade through Morocco's ports amounted to 
115 million tonnes in 2014, i.e. 14% up on 2013 and nearly twice the volume in 2008. This 
increase is partly attributable to the growth of container transhipment traffic, as well as to the 
increase in import-export trade (Chart 4.7). 
                                               
54 Viewed at: http://www.leconomiste.com/article/ 908995-transport-maritime-des-pistes-pour-
renflouer-le-pavillon-marocain . 
55 METL (2014). WT/TPR/S/329 • Kingdom of Morocco 
 
- 119 - 
 
  4.143.  Morocco's largest port is Tanger-Med, followed by the port of Casablanca. The main ports 
are described in Table 4.16. Port activity has expanded with the completion of the Tanger-Med port terminal, which is now a major Mediterranean transhipment hub, partly thanks to its favourable tax regime and its geographical location close to the Straits of Gibraltar. Tanger-Med 
alone has increased national petroleum product storage capacity by 25%, while developing an 
important bunkering activity. There is now competition between the ports of Casablanca and Tanger-Med in the container import-export segment. 
4.144.  Tanger-Med is still the country's fourth port in import-export terms, after Casablanca, 
Jorf Lasfar and Mohammedia. The first part, Tanger-Med I, opened in 2007, has two container terminals. The first of these is managed by APM Terminals (EU) and the second by EUROGATE/Contship (EU). In 2014, it recorded more than 3 million TEU containers.
56 The 
Tanger-Med II extension should enter into serv ice in 2016 and have two additional container 
terminals. One of them has been put out on conc ession to MARSA Maroc, the main (State) port 
operator, which manages the country's other ports. 
Chart 4.7 Trends in port traffic, transhipment excluded, 2003-2014 
.010.020.030.040.050.060.070.080.090.0
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Imports Exports(million tonnes)
 
Source: METL (2014), Le METL en chiffres  (The METL in figures); viewed at: 
http://www.mtpnet.gov.ma/Gou vernance/Chiffres-cl es/Documents/METL- en-chiffres-version-
francaise.pdf . 
                                               
56 ANP (2014). WT/TPR/S/329 • Kingdom of Morocco 
 
- 120 - 
 
  Table 4.16 Indicators for the main ports, 2015   
Casablanca 
Agadir 
Mohammedia 
Tanger-Med I 
Tanger-Med II 
Number of vessels arriving 2,879 1,142  578 .. ..  
International .. .. .. .. .. 
Domestic cabotage .. ..  .. .. ..  
Storage areas (ha) 226 151 50 14 78 
Tonnes unloaded (million) 25.1 4.2  11.3 .. ..  
Containers unloaded (TEU) 846,714 159,774  .. 2,969,582 .. 
Passengers disembarked .. ..  .. .. ..  
Warehouses .. .. .. .. .. 
Connections  - Highway 
- Rail Highway 
(Agadir-Marrakesh)  - Highway 
- Rail - Highway  
- Rail 
Management      
Owner of the port State State  State  TMSA SA State  
Manager of the port ANP ANP ANP TMPA TMPA  
Container terminal operato r SODEP + SOMAPOR T SODEP   APM Terminals and 
Eurogate / 
Contship MARSA Maroc  
Container handling SODEP + SOMAPOR T SODEP  .. .. .. 
Bulk handling SODEP + SOMAPORT 
+ OCP + Mass 
Céréales + SOSIPO SODEP  SODEP  .. ..  
Certification ISO 9001 .. .. .. .. .. 
.. Not available. 
Source: WTO Secretariat, based on information provided by the authorities. 
4.145.  Tanger-Med mainly concentrates on container transhipment activities. It also comprises a 
hydrocarbons terminal and a railway terminal managed since January 2013 by the Moroccan 
railway operator (ONCF), under a ten-year management agreement between the Tanger-Med Port 
Authority (TMPA) and the ONCF. 
4.146.  The number of passengers transiting through Morocco's ports is around 4.4 million, 
including 418,000 cruise ship passengers.57 
4.147.  Inaugurated in 2009, the dry port (under customs control) of CASABLANCA MITA is 
Morocco's first dry port. Its services include handling, container storage, and rail transport to the 
various business centres.58 
4.148.  In most ports, port activities are regulate d by the National Ports Agency (ANP). The port of 
Tanger-Med is an exception, being under the auth ority of the Tanger Méditerranée Special Agency 
(TMSA), established in September 2002.59 In 2008, with a view to optimizing the operational 
efficiency of TMSA's two activities, namely, the port and its zones of operation, and to increasing 
its development capacity, TMSA began a process of subsidiarization which led to the establishment 
of a subsidiary dedicated to port services, the company Tanger-Med Port Authority (TMPA). In 
January 2010, all the missions and public prerogatives relating to the management and 
development of the port complex were transferred to Tanger-Med Port Authority by decree-law, as 
a consequence of which it is now acting as the port authority for Tanger-Med. 
4.149.  The ANP is under the authority of the METL. The ANP's budget is made up, in particular, of 
concession and permit fees and port charges from the ports within its jurisdiction. The port charges collected by the ANP for port services include those for vessels; those for goods and passengers; and those for fishery products. 
                                               
57 ANP (2014). 
58 Viewed at: 
http://entreprise.oncf.ma/NosProjets/Pages/Plate sFormesLogistiques/PlatesFormesLogistiques.aspx . 
59 Article 32 of Law No. 15-02 of 2002 on ports. WT/TPR/S/329 • Kingdom of Morocco 
 
- 121 - 
 
  4.150.  All port activities are subject to the pr ovisions of Law No. 15-02, namely, the concession 
regime or the authorization regime, after invitation to tender. MARSA Maroc has a concession to operate terminals in the ports and carries out its activities concurrently with other public or private operators. The concessionary activities conducted by the port operations company SODEP include, 
in particular, pilotage, towage, berthing and refue lling, together with handling, storage, weighing, 
and container stuffing and de-stuffing, in the port of Casablanca. Port users have a choice between MARSA Maroc and SOMAPORT for container and bulk handling; Mass Céréales and SOSIPO handle 
grain. 
4.151.  For its land use management and urban plan ning activities around the port of Tanger-Med, 
TMSA is exempt from the payment of corporation tax and VAT and qualifies, together with the 
companies participating in the implementation of th e project, for the concessions granted to export 
free zone (ZFE) enterprises (Section 2.4.2). The ANP does not qualify for these concessions. 
4.6.4  Air transport 4.6.4.1  Transport services 
4.152.  Liberalization of the market for air transport services since 2004, particularly at 
international level, largely explains Morocco's performance with respect to connectivity (see above), as well as the considerable increase in passenger traffic. The access regime has been 
liberalized for air transport services and for ground handling services. Tariffs are lower and flights 
are more frequent. However, as in other countries , Moroccan air transport is governed by bilateral 
agreements which limit competition in this market. 
4.153.  In 2014, total passenger traffic amounted to 17.3 million passengers. Morocco has 
19 international airports. In 2014, 43 airline companies, including 16 low-cost airlines, were 
offering scheduled links with 50 countries and 113 foreign airports. The Moroccan airlines are: Royal Air Maroc (RAM) and its low-cost subsidiary RAM Express, which are partly State-owned, and 
Air Arabia (Maroc), which is private. 
4.154.  Casablanca airport accounts for about half of the country's total international traffic and 
forms a main hub with over 700 flights every week. The airport of Marrakesh mainly receives 
tourist flights, the performance of the Moroccan air transport sector being closely linked with that 
of tourism. 
4.155.  Morocco has concluded a hundred or so air transport agreements. In particular, an 
Open Skies Agreement was concluded between Morocco  and the United States in 2001. It provides 
for bilateral liberalization of air services, bu t not of investment in airlines. In 2008, the 
Euro-Mediterranean Air Transport Agreement liberalized the fares of the various operators and the capacity of the aircraft but did not provide for fifth freedom rights. In response, the low-cost 
companies have raised the annual number of seats for Morocco from 3 to 11 million.
60 This 
opening up to competition created the need for a restructuring plan for RAM covering the period 2011-2013; substantial cuts were made in both its personnel and its fleet and loss-making 
routes were closed down. In 2012, the State began providing support in the form of an increase in 
capital and by taking responsibility for pilot training. 
4.156.  The Euro-Mediterranean Agreement envisages two phases, of which only the first has 
entered into effect. The second provides for the gr anting of fifth freedom rights, but depends on a 
process of regulatory convergence, in partic ular where safety, environmental aspects and 
passengers' rights are concerned. 
4.157.  Any enterprise wishing to set up in Morocco must meet the following requirements: 51% of 
the capital must be held by Moroccan nationals; all the aircraft must have their port of registry in 
Morocco and be listed in the Moroccan aircraft register. The company must also have its head office in Morocco and hold an operating permit  issued by the METL. Under all the agreements 
cabotage is restricted to Moroccan companies. 
                                               
60 Viewed at: http://www.medias24.com/ECONOMIE/ECONOMIE/150058-La-flotte-necessaire-pour-
desservir-le-Maroc-estimee-a-226-avions-en-2033.html . WT/TPR/S/329 • Kingdom of Morocco 
 
- 122 - 
 
  4.158.  For the period 2012-2016, the METL announced a new air transport development 
strategy61, whose objectives are to promote the introduction of new international air routes; to 
increase the frequency of flights on existing international links; to ensure the loyalty of the airlines present in Morocco; to facilitate access for new companies; and to encourage the development of 
domestic links. As part of the policy of openin g up the regions and making them more attractive 
for business and tourism, the State is granting subsidies for the development of domestic air transport; Morocco does not grant any subsidies for international air carriers. 
4.6.4.2  Airport services 
4.159.  Airport capacity has increased from 12 million passengers in 2004 to 23.5 million today. 
The infrastructure development projects are aimed at increasing airport capacity to 90 million passengers by 2035. 
4.160.  Since 2005, the National Airports Board (ONDA) has been pursuing an incentives policy in 
order to develop air traffic. A new tariff incentive system, to remain in effect from 1 October 2015 to 30 September 2018, consists in granting reductions on airport fees, without discriminating 
between airlines. According to the authorities, this  is in order to promote the introduction of new 
international air links, increase international flight frequencies, and encourage the creation of new air bases in Morocco. The authorities also want to build up Casablanca Mohammed V Airport as a 
regional hub and encourage the development of domestic links. 
4.161.  Morocco's airports all belong to the State. ONDA is responsible for airport management 
and operation. Only ground handling, catering, airc raft fuel distribution, and air freight processing 
and handling activities are carried out by the pr ivate sector, at the country's main airports. 
In 2015, ground handling services were provided by RAM Handling, Swissport and Globalia. 
4.7  Tourism services 4.162.  Tourism is of central importance for the Moroccan economy. In 2014, tourism revenue was 
of the order of DH 59 billion or nearly 7% of GD P. Although the number of visitors has continued 
to increase steadily, revenue has been erratic since 2009 (Chart 4.8). In particular, the authorities have noted that tourists' budgets have shrunk, that individual tourism, with bookings made 
directly through the Internet, has been tending to  increase, and that hotel prices for overnight 
stays have fallen. 
Chart 4.8 Tourism: number of arrivals and revenue, 2009-2014 
0404 04 0405 0501 01010101 010304 04 040404
6,2006,4006,6006,8007,0007,2007,400
024681012
2009 2010 2011 2012 2013 2014European Union Other foreign tourists
Moroccan nationals resident abroad Excursion revenue (US$ million)(million) (US$ million)
 
Source: Information provided by the Moroccan authorities. 
                                               
61 METL (2014). WT/TPR/S/329 • Kingdom of Morocco 
 
- 123 - 
 
  4.163.  Tourism is the country's prime source of foreign currency, generally exceeding the 
transfers made by Moroccan nationals resident abroad. In 2014, some 10.3 million tourists visited Morocco, as compared with 7.3 million in 2007; nearly half of these were Moroccan nationals (Chart 4.8). Among foreign tourists the French make up the largest group, followed by the 
Spanish. Tourism generates 420,000 direct jobs (3.8% of the labour force). 
4.164.  The positive trend in tourism is the combined result of the Government's policies to 
promote tourism and air transport (Section 4.6.4). Under the "Vision 2010" strategy, which dates 
from 2001, efforts have been focused on hotel ca pacity, air transport, the promotion of Morocco 
abroad, implementation of the Azur and Mada'In Plans, and the gradual liberalization of air 
transport. Plan Azur provides for the development of six beach resorts with a capacity of 110,000 beds (including 80,000 hotel beds), on 3,000 hectares of land, and an overall investment 
of DH 46 billion. Plan Mada'In (i.e. the regional tourism development programme) is aimed at 
repositioning the already existing destinations (Fez, Casablanca, Agadir, Tangiers, Tétouan, Meknes, Rabat, and Ouarzazate-Zagora). The objective of 10 million visitors in 2010 was almost 
achieved (Table 4.17). For its part, Plan Azur envisaged DH 80 to 90 billion of hotel investment 
and the construction of 80,000 additional room s, 600,000 new jobs, and a contribution from 
tourism to GDP of nearly 20%, objectives which have not been achieved. 
4.165.  In May 2015, a new world classification of tourism competitiveness by the World Economic 
Forum (WEF) ranked Morocco 62
nd in overall terms out of 141 countries analysed, nine points 
higher than in the 2013 edition. However, the fall in property prices in the crisis-hit European 
tourist areas, such as Spain and Greece, has reduced the relative competitiveness of the Moroccan 
destinations. 
Table 4.17 Tourism: number of arrivals and revenue, 2008-2014  
  2008  2009  2010  2011  2012 2013 2014  
Number of arrivals (million) 7.9  8.3 9.3 9.3 9.4 10.0 10.3  
Moroccans living abroad 3.7 4.0 4.4 4.4 4.4 4.7 4.8 
Foreign tourists ..  4.3 4.9 4.9 5.0 5.3 5.4  
European Union .. 3.4 3.9 3.9 3.9 4.0 4.1 
Excursion revenue (DH million)  55,551  52,834  56,422  58,904  57,835 57,572 59,317  
Excursion revenue (US$ million) 7,221  6,626  6,703  7,281  6,703 6,854 6,809  
Classified accommodation capacity (beds) ..  .. 176,630  187,827  198,211 207,566 216,386  
FDI in tourism (inward flows, DH million) 5,675  2,873  4,059  2,565  1,639 3,389 3,390  
Excursion revenue         
Percentage of GDP 8.1 7.2 7.4 7.3 7.0 6.4 6.4 
Share of exports of goods and services (%) 21.7  25.4 22.2 20.6 19.5 19.6 ..  
Share of exports of services (%) 47.2 44.7 45.5 45.8 43.7 47.8 .. 
.. Not available. 
Source: Information provided by the authorities. World Bank, World Development Indicators . World Tourism 
Organisation, Compendium of Tourism Statistics , 2013 edition. IMF, International Financial 
Statistics ; viewed at: http://elibrary-data.imf.org . 
4.166.  The tourism promotion budget varies considerably from one year to another: it rose 
sharply in 2013, from DH 617 million to DH 820 million, but appears to have fallen back to DH 500 million in 2014. According to the authorities,  this expenditure on promotion is essential for 
the sector's performance. 
4.167.  The promotion budget amounts to DH 500 million or about 0.8% of tourism turnover 
(DH 60 billion). This percentage is less than the recommendations of the World Tourism Organization (UNWTO), according to which this budget should range between 1.5% and 3% of the 
branch's turnover. The Government has announced that the budget of the Moroccan National 
Tourism Board (ONMT) will be raised to DH 1 billi on in 2015. The air travel tax, introduced by the 
2014 Finance Law (100 DH/economy ticket and 400 DH/higher-class ticket), provides a substantial 
part of the State's tourism promotion budget. 
4.168.  Foreign direct investment (FDI) in tourism has increased considerably, from 
DH 332.4 million in 2001 (1% of total FDI) to DH 7,925.5 million in 2006 (31% of total FDI). 
4.169.  The main legal instruments governing the sector have not changed since 2009; 
Law No. 61-00 on the status of tourist facili ties and its implementing decree both date WT/TPR/S/329 • Kingdom of Morocco 
 
- 124 - 
 
  from 2002.62 The rules for the classification of hotels and restaurants date from 2003.63 In 2008, a 
Law on Tourism Promotion Real Estate Developments (RIPT) was enacted to include apartment hotels, guesthouses and new forms of accommodation as classified tourist facilities.
64 New 
specifications establishing the conditions of access to and exercise of the tourist road transport 
activity were signed on 10 February 2009.65 The other new instruments adopted since 2008 mainly 
concern tourism promotion real estate developments, tourist accommodation, tourist guides, and tourist road transport. 
4.170.  The Ministry of Tourism is responsible fo r formulating and implementing government policy 
in the sector. The ONMT is in charge, among other things, of promoting Morocco as a destination. The Tourism Observatory (OT) was set up in the form of a non-profit (public-private) partnership. Its main purpose is to monitor the tourism economy by collecting and publishing information, in 
particular on market conditions, competition, the competitiveness of the destination, and operating 
standards. 
4.171.  Moreover, to support the efforts to promote investment in tourism, Law No. 10-07 of 
30 November 2007 established the Moroccan Tourism Engineering Company (SMIT), a public 
company whose tasks include: carrying out the studies needed to define and implement the 
tourism development strategy; negotiating and monitoring agreements with private tourist area 
developers; and measures to stimulate interest in tourism development among potential investors. 
4.172.  Various incentive measures are in place to promote investment in tourism. Investment is 
eligible for tax relief, State financing, and other concessions granted by the Investment Charter (Section 2.5), the various Finance Laws, the Hassan II Fund, or specific provisions (Table 4.18). 
Table 4.18 System of incentives for investment in tourism  
Tax Description of incentive 
Registration fees Reduction in the fees for establishing tourism companies, with a rate of 1% instead of 6% 
 Exemption from registration fees for purchase deeds for land to be used for investment projects within a 
maximum period of 36 months  
 Reduced rate of 1.5% instead of 6% for registration fees for emphyteutic leases on properties to be used 
for hotels and ancillary buildings  
 Reduced registration fees for the sale of businesses  
Customs duties Exemption for investments amounting to DH  20 million or more under agreements concluded with the 
Government  
Corporation tax (IS) 
and income tax (IR) Total exemption from IS or IR on the part of the tax base corresponding to the turnover of hotel 
companies in foreign currency over a period of five years and a 50% reduction as from the sixth year  
 Reduction of 50% in IS for five years for all companies setting up in the following provinces: Larache, 
Nador, Tangiers, Asilah and Tétouan, among others  
 Reduction of 50% in IS, without any time-limit, for any company setting up in the province of Tangiers, 
which can be combined with the aforementioned benefits  
VAT Exemption for capital goods, equipment and tools, purchased domestically or imported, entered in a 
capital asset account and used for operating purposes, for 36 months  
 Rate reduced to 10% instead of 20% for hotel enterprises, with right of deduction in respect of lodging, 
restaurant, and hotel and tourist facility letting operations  
Professional tax and 
local occupancy tax Total exemption, for a period of five years, for investment in business creation and for any additional 
investment or extension  
Financing Partial State participation, through investment agreements, in the expenditure associated with the 
purchase of land, the completion of the external infrastructure and professional training for businesses 
whose investment programme is very considerable by reason of: the amount (more than 
DH 100 million), the number of jobs created, the location, the technology or its contribution to the 
protection of the environment 
                                               
62 Viewed at: 
http://www.tourisme.gov.ma/Telechargements/TexteReglementaire/LOI%20N%2061-00%20.pdf and http://www.tourisme.gov.ma/Telechargements/TexteReglementaire/Décret%20d'aplication%20loi%2061-00.pdf. The legal texts were viewed on the Ministry of Tourism's website at: http://www.tourisme.gov.ma/fr/entreprises-et-activit%C3%A9s-touristiques/annuaire-des-textes-juridiques . 
63 Order of the Minister of Tourism No. 1751-02 of 18 December 2003 establishing the rules for the 
classification of tourist facilities, in force since March 2004. 
64 Dahir No. 1-08-60 of 23 May 2008 enacting Law No. 01-07 decreeing special measures relating to 
tourism promotion real estate develo pments and amending and supplement ing Law No. 61-00 on the status of 
tourist facilities. 
65 The specifications lay down standards such as the minimum size of the vehicle fleet (52 seats),vehicle 
maintenance, medical supervision for the drivers, etc. WT/TPR/S/329 • Kingdom of Morocco 
 
- 125 - 
 
  Tax Description of incentive 
 Subsidy equal to 50% of the cost of the land (with a ceiling at a maximum of DH 250/m²) for hotel 
investors for the purchase of sites for tourist facilities  
 Availability to developers of land for servicing tourist resorts and areas at attractive prices, as well as the 
total funding or participation in the cost of off-site infrastructure needed to supply drinking water and 
power or create road links 
 Credit for renovation through the Hotel Unit Renovation Fund RENOVOTEL, at a preferential interest rate 
of 2% per annum (excl. VAT) (with a ceiling fixed by categories of accommodation) 
Other benefits Free convertibility guaranteeing foreign investors total freedom to transfer profits net of tax (capital, 
capital gains and income) 
 Reduction of 100% on dividends and other yiel ds from holdings received by businesses 
 Reduction and exemptions for capital gains and profits made when disposing of or selling fixed assets  
 Ceiling of DH 50 million on the basis used to calculate the rental value of taxable investment 
 State funding of the off-site infrastructure needed to develop new tourist areas 
 Partial State funding of hotel staff training   
Source: WTO (2009), Trade Policy Review - Morocco , and online information from the Ministry of Tourism, 
Axes stratégiques  (Strategic Outlines); viewed at: 
http://www.tourinvest.ma/main.php?Id=15&lang= fr. Information provided by the Moroccan 
authorities. 
4.173.  The Moroccan Tourism Development Fund part icipates in the launching of tourism projects. 
It is financed from the State budget and by grants from foreign sovereign funds. 
4.174.  Morocco has concluded 52 tourism cooperation agreements and 11 others are in process of 
being signed.66 Morocco is a member of the World Touris m Organization and became a member of 
its Executive Council in September 2015. It is also a member of the Council of Arab Tourism Ministers (Arab League) and the Islamic Conference of Tourism Ministers (Organisation of Islamic 
Cooperation). 
4.175.  Within the context of the GATS, Morocco has reserved the right to require that travel 
agencies established outside Morocco provide their services through partners set up within Morocco; this requirement is being applied. Another requirement actually being applied is that 
foreign (and Moroccan) agencies may not establish a commercial presence in Morocco without an 
operating licence. The profession of tourist guide is reserved for Moroccan nationals. However, groups may also be accompanied by tour leaders. 
4.176.  Morocco has undertaken not to impose any limitation on national treatment, on market 
access or on the following services and modes of  supply: hotel services (for modes 1, 2 and 3)
67, 
restaurant services (modes 2 and 3), travel ag ency services (modes 2 and 3) except for an 
operating licence, and other tourism services (modes 2 and 3). Moreover, Morocco has bound 
national treatment for travel agency services (mode 1).68 
4.8  Telecommunications services 4.8.1  Overview 
4.177.  Turnover in the telecommunications se ctor increased on average by 4% per annum 
between 2008 and 2011, before experiencing an  annual decline approaching 4.6% during the 
years 2012 to 2014. This decline can be mainly attributed to the strong competition in the various 
market segments, especially the mobile segment. This competition dragged down prices, with an 
exponential increase in the number of users (by a factor of five between 2009 and 2014). 
4.178.  At the end of 2014, three global operat ors shared the fixed and mobile telephony and 
Internet market: 
                                               
66 For the complete list, see online  information from the Ministry of Tourism, "Cooperation"; viewed at: 
http://www.tourisme.gov.ma/francais/1-Administ ration-tourisme/5-Cooperations/Accordsb.html . 
67 The modes of supply of services relate to cr oss-border supply (mode 1), consumption abroad 
(mode 2), commercial presence (mode 3) and presence of natural persons (mode 4). 
68 WTO documents GATS/SC/57 of 15 April 1994, GATS/SC/57/Suppl.1/Rev.1 of 4 October 1995 and 
GATS/SC/57/Suppl.2/Rev.1 of 23 July 2002. WT/TPR/S/329 • Kingdom of Morocco 
 
- 126 - 
 
   Maroc Telecom (Itissalat Al Maghrib (IAM SA)) is Morocco's traditional operator. The 
French group Vivendi Universal, which held 53% of its equity, sold its entire stake to the operator Etisalat (UAE) in May 2014. The Moroccan State holds 30% of Maroc Telecom's equity and the rest (17%) is held by the pu blic and quoted on the stock exchange. IAM 
increased its share of the fixed telephony market from 33% in 2010 to 57% in 2014, and 
its share of the Internet market from 56% to  58%. On the other hand, its share of the 
mobile market fell from 53% to 41%. However, it still remains a powerful operator in the 
three markets and the number-one provider of Internet access via ADSL. 
 Médi Telecom was set up in 1999 by a consortium including, in particular, the 
Spanish Telefónica group (32%), Portugal Telecom (32%) and the Deposit and Management Fund (CDG). Telefónica and Portugal Telecom withdrew in 
September 2009, se lling their shar es to their Moroccan partners FinanceCom (and its 
subsidiary RMA Watanya) and CDG (and its subsidiary Holdco), which became shareholders on an equal footing. In September 2010, the latter two concluded with the 
French group France Télécom an agreement allo wing it to take a 49% stake in the equity 
of Médi Telecom in two phases involving the acquisition of 40% in September 2010 and 
another 9% in the second quarter of 2015. The rest of Médi Telecom's equity is now 
shared between the FinanceCom Group (25. 5%) and the CDG Group (25.5%). At the 
end of 2014, Médi Telecom held a tiny share (1%) of the fixed telephony market, 31% of the mobile market; and 26% of the Internet market (as against 14% in 2010). 
 Wana Corporate was the last to enter the market (in 2008). It holds 39% of the market 
for fixed telephony services with restricted mobility (as against 67% in 2010); 28% of 
the mobile market (as against 14% in 2010); and 17% of the Internet market (as against 30% in 2010). Wana Corporate is a subsidiary of the Moroccan holding company 
National Investment Company (SNI), which sold a 31% stake to the Kuwaiti consortium 
Zain Al Ajial in 2007. 
4.179.  Among the other operators, Cires Telecom and Moratel SA are shared resources (SHARES) 
radio network operators; four are operators of public GMPCS satellite telecommunications 
networks; and three are VSAT operators. All these operators operate in niche markets. 
4.8.2  Policy 4.180.  The sector is regulated by the National Telecommunications Regulatory Authority (ANRT) 
established in 1998.
69 Its functions include processing licence requests (based on criteria that 
include quality, territorial coverage, etc.) and authorizations for private networks, as well as allocating frequencies and numbering blocks, auditing operators, regulating competition in the 
telecommunications market, and settling disputes about telecommunications and competition in 
the sector. 
4.181.  Licences are granted by decrees issued by the head of government. A second-generation 
(GSM) licence was granted to Wana Corporate in  2008 and at the end of 2014 an invitation to 
tender for fourth-generation (4G) licences was issued  and resulted in the granting of licences to 
the three operators in place, namely, Maroc Telecom, Médi Telecom and Wana Corporate. Invitations to tender were also issued at th e beginning of 2015 for the granting of GMPCS-, 
VSAT- and SHARES-type licences, as a result of  which two national SHARES-type licences and 
3 VSAT-type licences were granted. 
4.182.  The ANRT is also responsible for monito ring information and communication technology 
development projects. Moreover, Morocco has adopted Council of Europe Convention No. 185 on 
cybercrime and its additional protocol, as well as Council of Europe Convention No. 108 on the protection of personal data. The ANRT also manages the domain names ".ma" and domain names 
in Arabic characters.
70 
4.183.  A national strategy called "Digital Morocco 2013" was adopted in 2010 to modernize 
society and boost the economy. This strategy has four priorities: to make the Internet accessible 
                                               
69 Viewed at: http://www.anrt.ma . 
70 Dahir No. 1-07-43 of 17 April 2007 enacting Law No. 29-06 amending and supplementing 
Law No. 24-96 on postal and telecommunications services; viewed at: http://www.anrt.ma . WT/TPR/S/329 • Kingdom of Morocco 
 
- 127 - 
 
  to the public and promote access to information exchange and knowledge; the implementation of 
"e-government", the computerization of SMEs, and the development of information technologies (IT). In the latter case, the objective is to develop services with a strong export potential, such as mobile services, e-money services, web design, computer graphics, multimedia, and locally 
developed software packages to meet the needs of government and business. To implement this 
strategy, funds to support innovation and R&D have been set up, together with financing tools for start-ups (for example, Maroc Numeric Fund and th e IT Cluster in the Rabat Technopolis offshore 
zone). Five years on, the Government considers that the main objectives have been achieved. 
4.184.  Several measures have also been taken to improve competition: a plan setting termination 
rates for the fixed and mobile network traffic of the operators in place during the period 
2010-2013 led to a cumulative reduction in interconnection fees of nearly 75% for mobile 
networks and more than 40% for fixed networks . The new rates introduced for the year 2014 
involved a reduction, relative to 2013, of ne arly 22% for fixed and nearly 30% for mobile 
telephone services. Interconnection is established in a contract negotiated between the operators 
concerned. If the parties fail to reach agreement, they can appeal to the ANRT. Interconnection 
requests cannot be refused if they are "reasonable"  in relation to the requesting party's needs and 
the operator's capacities. As interconnection fees have to be approved by the ANRT, all technical 
and price bids by operators exerting a "significant influence" (defined annually) on the market for 
a specific service must be submitted to it for approval. In 2014/2015, the ANRT identified the operator IAM as an operator exerting a significant influence in the fixed-line termination and leased line markets, along with IAM and Médi Telecom in the mobile voice and SMS termination 
segments. 
4.185.  Guidelines for examining operators' price bids were implemented in 2012. They established 
rules for examining retail tariffs and introduced the obligation not to discriminate with respect to 
prices between "on net" (within a single operator) and "off net" (between two operators) 
communications for prepaid mobile calls. The aim of this measure was also to reduce the number of local conversations making use of a foreign network in order to remain within the bounds of the 
same operator and thus encourage network decompartmentalization and lower prices ("club 
effect"). Measures to encourage effective number portability have been adopted within the framework of these decisions. 
4.186.  Local loop unbundling has been mandatory since 2007. The technical and pricing 
modalities were further clarified in 2014 and the operators which have power over this market 
have been obliged to publish wholesale commercial bids. 
4.187.  Guidelines concerning the operational, economic and contractual modalities for the sharing 
and mutualization of the optical fibre network infr astructure up to the subscriber (fibre to the 
home or FTTH) were adopted in April 2014, in or der to promote competition in this market. By 
means of these guidelines, the ANRT aims to establish a frame of reference that favours and 
guarantees sharing and mutualization of the infrastructure relating to FTTH access under objective, 
proportionate and non-discriminatory technical and financial conditions and ensures fair competition. These guidelines deal with the princi ples underlying the regulation of wholesale bids 
for access to FTTH infrastructure. They address the operating conditions and the pricing and 
related modalities and deal with the basic contra ctual aspects to be respected between operators 
in concluding the corresponding agreements. In January 2015, the operator IAM published its first wholesale bid for access to this infrastructure. 
4.188.  In order to develop the infrastructure for ultra-high speed and the introduction of new 
mobile technology, in March 2015 fourth-generation (4G) licences were granted to the three operators in place. Regulatory arrangements were also made to enable the Wifi band to be 
opened up to the telecommunications operators who had begun providing access to high-speed 
networks in 2013. 
4.189.  There is an ongoing project to am end and modify Law No. 24-96 on postal and 
telecommunications services, in force since 1997. The objective of this draft law is to align the 
national regulations on international best practice in the field, encourage competition and 
strengthen the legal means at the disposal of the regulatory authority to enable it to improve its 
response to the concerns of consumers. The draft incorporates provisions setting out the 
conditions of deployment of the ultra-high sp eed infrastructure. The technical and operating WT/TPR/S/329 • Kingdom of Morocco 
 
- 128 - 
 
  specifications for connecting this infrastructure to the ultra-high speed public networks will be 
established by ministerial order. 
4.8.3  Universal service 4.190.  Draft Law No. 121-12 also aims to clarify the functions of the ANRT relating to the 
Universal Service. In Morocco, the Universal Service covers telecommunications services generally, 
including services relating to land-use management and value-added services such as the Internet. It is financed from the Telecommunications Universal Service Fund (FSUT), which relies 
on contributions from the telecommunications operat ors amounting to 2% of their turnover, net of 
interconnection and terminal sales costs. Operators may also carry out universal service missions decreed by the Telecommunications Universal Se rvice Management Committ ee (CGSUT). In this 
case, the amounts retained for carrying out the missions are deducted from the amounts owed in 
respect of the 2% contribution. The draft law makes provision for the facilitation of infrastructure 
sharing, interconnection and access to telecommunications networks, domestic roaming, the promotion of services and the related tariffs; the inclusion of high-speed within the scope of the 
US; and compensation for operators carrying out universal service missions where the amount 
exceeds that corresponding to their annual contributions. 
4.8.4  Morocco's commitments under the GATS 
4.191.  Morocco's commitments with regard to telecommunications within the framework of the 
GATS (and the Reference Document annexed to its Schedule) aim, inter alia , not to limit market 
access, neither in the case of cross-border supply  of value-added services nor in the case of the 
consumption of bound services abroad, except for those provided over private leased circuits, for 
which consumption abroad is restricted by the "[n]ecessary utilization of available capacities of 
existing public telecommunication networks".
71 However, Morocco makes access to the fixed and 
mobile telephony markets conditional upon obtaining licences issued following invitations to 
tender. The requirement to establish a commercial presence applies to the provision of all services. 
4.8.5  Free Trade Agreement (FTA) with the United States 4.192.  Under the FTA with the United States, Morocco has liberalized, on a reciprocal basis, the 
whole range of services and their modes of supply in favour of United States suppliers, including 
cross-border trade and resale services that were not fully bound under the GATS. For example, Chapter 13 of the FTA imposes an interconnection obligation on all suppliers, and not just major suppliers; the latter must not discriminate against other suppliers. One provision requires the 
regulatory body to prescribe "cost-oriented" leased circuit tariffs, rather than the "reasonable" 
tariffs specified in the Telecommunications Annex to the GATS. 
4.193.  Moreover, the major suppliers are required to provide for access to the infrastructure they 
control, on reasonable and non-discriminatory terms and conditions. The flexibility offered to 
suppliers in choosing their technologies is expressly formulated in the Agreement, which supplements the WTO requirement that spectrum management be objectiv e, timely, transparent 
and non-discriminatory and includes a public consultation procedure and market-based approaches 
to allocating spectra for non-governmental services. 
4.9  Postal services 4.194.  The postal sector is only partially open to competition. In fact, the postal activities subject 
to the State monopoly, exercised by Barid Al Maghrib (the Moroccan postal system), encompass all 
dispatches up to 1 kg, including letters. International express courier services may be provided either by authorized operators or by Barid Al Magh rib. In 2015, eight operators were active in this 
segment of the market (DHL, Chronopost (BAM), TNT, UPS, Fedex, Aramex, Sky Net and 
Top Express). In June 2008, Barid Al Maghrib was authorized by Decree No. 2-08-258 of 
5 June 2008 to establish a subsidiary empowered to  provide restricted banking services, under the 
name Al Barid Bank SA, subject to the banking legislation (Section 4.11). In 2010, 
                                               
71 WTO documents GATS/SC/57 of 15 April 1994 and GATS/SC/57/Suppl.2/Rev.1 of 23 July 2002; 
viewed at: https://docs.wto.org/dol2fe/Pag es/SS/directdoc.aspx?filenam e=R:/SCHD/GATS-SC/SC57S2R1.pdf . 
See also the I-TIP Services Database; viewed at: http://i-
tip.wto.org/services/(S(vz2fpjqe3hu2 tzgjs10ttxyf))/SearchResultGats.aspx ) . WT/TPR/S/329 • Kingdom of Morocco 
 
- 129 - 
 
  Barid Al Maghrib was converted into an entirely publicly owned joint-stock company.72 This was 
intended to enable it, among other things, to fund itself by issuing private debt or via a potential IPO. 
4.10  Insurance services 
4.10.1  Overview 
4.195.  The Moroccan insurance market is Africa 's second largest in terms of turnover and 
contribution to GDP. Although modest, this contri bution rose from 2.9% in 2008 to 3.1% in 2014. 
In 2015, the sector was composed of 21 enterprises (17 joint-stock companies and four mutuals). 
In terms of activity, the market is shared out amongst nine general insurance companies; four assistance companies; two insurers specializing in life insurance; one non-life insurance company; two credit insurance companies; two public passenger transport insurers; and 
two reinsurers, one of which is state-owned.  All are grouped together under the Moroccan 
Federation of Insurance and Reinsurance Companies (FMSAR).
73 
4.196.  In 2014, the number of approved insurance intermediaries was 1,712, a sharp increase as 
compared with 2007 (972) (1,301 insurance agents and 411 insurance brokers). The public sector 
continues to dominate the reinsurance branch through the Central Reinsurance Company (SCR), 
which accounts for more than 70% of the Moroccan reinsurance market and benefits from an 
unconditional State guarantee. The SCR is 94%  owned by the Moroccan State through the 
Deposit and Management Fund (CDG). 
4.197.  The insurance market remains concentrated. In 2014, four companies accounted for 65% 
of the total premium turnover of DH 28.4 billi on, which was sharply up on the 2007 figure of 
DH 17.7 billion. They were RMA Watanya (whose  market share has gone from 20% to 18% 
since 2007), Wafa Assurance (from 20% to 21%), AXA Assurance Maroc (the 100% subsidiary of the AXA group, from 14% to 13%), and Saham Assurance (13%).
74 
4.198.  Life and capitalization insurance is the most important branch (33% of sector turnover), 
followed by motor vehicle insurance (32%), and personal accident insurance (11%). In 2014, only one company reported a loss while the other 16 made profits totalling DH 3.2 billion.
75 
4.10.2  Policy 
4.199.  Under the GATS, Morocco reserved the right to require all insurance companies to have a 
registered place of business in Morocco; however, it also undertook not to impose any limitation on national treatment for insurance and reinsurance services. 
4.200.  Insurance services are regulated by the 2002 Insurance Code (amended in 2006 and 
in 2009) and its implementing decrees.
76 A draft law amending the Insurance Code in May 2015 
addresses three main issues: the establishment of a legal framework for Takaful insurance; the 
introduction of certain forms of compulsory insurance relating to construction; and the technical 
revision of certain provisions of the Code, involving mainly the introduction of the principle of risk-based solvency and the strengthening of the transparency and good governance of insurance 
and reinsurance companies. The Code also regula tes bancassurance and restricts services supplied 
by the banks and Barid Al-Maghrib to personal insurance and assistance and credit insurance. 
4.201.  The MEF's Insurance and Social Security Di rectorate (DAPS) is the main body responsible 
for regulating and monitoring the activities of the insurance, reinsurance and capitalization 
institutions. The DAPS will become an autonomous authority following the entry into force of 
Law No. 64-12 of 20 March 2014 establishing the Insurance and Social Security Supervisory 
Authority (ACAPS). 
                                               
72 Law No. 07-08 converting Barid Al Maghrib into a joint-stock company, OJ No. 5822 of 
18 March 2010. 
73 Viewed at: http://www.fmsar.org.ma . 
74 MEF (2013a). 
75 MEF (2015). 
76 Law No. 17-99 on the Insurance Code; viewed at: http://www.finances.gov.m a/Acaps/DocsAcaps/La 
loi n%C2%B0%2017-99%20portant%20c ode%20des%20assurances.pdf.  WT/TPR/S/329 • Kingdom of Morocco 
 
- 130 - 
 
  4.202.  Any change in majority, any disposal of more than 10% of the shares and any takeover of 
more than 30% of the equity of an insurance or reinsurance company must have the prior agreement of the MEF. This approval process wi ll shortly become the responsibility of the new 
authority. Since 2008, several authorizations have been granted within this framework, including 
the acquisition from the CDG of 30% of the eq uity and voting rights of the insurance and 
reinsurance company ATLANTA by HOLMARCOM. 
4.203.  Under the Code, approval for insurance an d reinsurance companies is given, by branch, 
only to companies governed by Moroccan law, with their headquarters in Morocco and capital of at 
least DH 50 million (about €5 million). However, the amendments made to the Code in 2006 by Law No. 39-05
77 now permit the establishment of branches in Morocco by insurance companies of 
countries with which Morocco has concluded an FTA that includes insurance services (that is to 
say, the United States), without the need to set up a company under Moroccan law. The FTA 
stipulates, however, that the operations in Morocco of a branch of a United States insurance company must be based solely on the capital actually paid in and transferred to Morocco. 
4.204.  Moreover, Morocco reserves the right to regulate branches, mainly in terms of capital and 
reserve requirements, localization of assets, placement and investment policy, product marketing and profits transfer. It may also require a pers on representing the branch in Morocco to be 
professionally qualified and empowered to validly  represent the branch in its relations with 
third parties and to be a party to legal proceedings. It follows, therefore, that the subscription of capital is necessary to open a branch of a United States insurance company in Morocco. The difference between opening a branch and setting up a company under Moroccan law lies in the 
procedure to be followed and in the tax benefits. No request to establish a foreign branch has been 
made since the FTA entered into force in 2008. 
4.205.  The main criteria for approval of the establishment of insurance companies are: their 
technical and financial resources in relation to the stated programme of activities; the good 
character and qualifications of the directors; how their capital is allocated; and the status of the shareholders. These criteria do not vary with the origin of the capital or the nationality of the 
shareholders. The main prudential rules applicable to insurance companies are the same for 
domestic and foreign enterprises, namely: the constitution of technical reserves and their representation by assets that satisfy security, profitability and liquidity criteria and comply with the rules on diversification and dispersion; and a margin of solvency. 
4.206.  Some companies provide both "life" and "n on-life" insurance services under the previous 
legislation. However, since the 2006 amendment of the Insurance Code, which introduced specialization, no authorization may now be given to a company to provide life insurance and 
capitalization services alongside other types of in surance and reinsurance. In this connection, the 
above-mentioned draft law on insurance would make it possible to approve insurance and reinsurance companies already providing both "life" and "non-life" insurance services to engage in 
other insurance operations, except for Takaful and assistance insurance. 
4.207.  The Code requires risks in Morocco, persons domiciled in Morocco and relevant liabilities to 
be insured with insurance and reinsurance companies approved in Morocco. However, the FTA with the United States allows US insurance businesses,  within the context of cross-border trade, to 
cover risks in Morocco relating to (i) maritime shipping, commercial aviation, and space launching 
and freight (including satellites) with such insurance to cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising therefrom; and 
(ii) goods in international transit. 
4.208.  However, changes made to the Insurance Code in 2006 include the introduction of 
provisions that make it possible to conclude insurance contracts abroad in certain specific cases. 
This exemption is granted by the Government for aviation and maritime insurance and for 
compulsory insurance if no Moroccan insurance company can be found to cover the risks. Article 162 of the Insurance Code is also affected  by the amendment in process of approval. This 
amendment envisages the broadening of the list of risks that may, subject to the derogating 
authorization of the ACAPS, be covered by insura nce taken out with foreign insurance companies. 
                                               
77 Dahir No. 1-06-17 of 14 February 2006 enacting Law No. 39-05 amending and supplementing 
Law No. 17-99 on the Insurance Code. WT/TPR/S/329 • Kingdom of Morocco 
 
- 131 - 
 
  4.209.  In particular, since 2006 insurance for international road transport, as well as aviation and 
maritime insurance, can be taken out abroad with  the prior agreement of the Minister responsible 
for finance. These insurance operations concern: insurance of ship hulls and aircraft fuselages; insurance against civil liability risk resulting from the use of maritime vessels or aircraft, including 
carrier liability; and the insurance of transported merchandise. 
4.210.  Insurance may also be contracted abroad for imports in the case of goods imported within 
a framework of external financing that provides for the signing of a foreign insurance contract; 
capital goods and tools imported under turnkey contracts that envisage insurance abroad; crude 
oil, gas and diesel; heifers; wood; and goods impo rted by plane or parcel post. In practice, in 
these particular cases the derogation is sometimes granted by the Administration by taking into account the contractual aspects and the conditionaliti es of the external financing, especially when 
large-scale projects are involved. The amendment in process of approval provides a legal solution 
to deal with this situation. 
4.211.  The Code does not prohibit companies domiciled in Morocco from covering risks abroad. 
4.212.  Premiums are freely set by the companies and are not regulated. However, for compulsory 
motor civil liability insurance, the pricing criteria are established by regulation. In this case, the insurance companies are required to guarantee any vehicle owner subject to the obligation. Should 
an insurance company refuse to provide coverage, the administration may fix the amount of the 
premium in return for which the company concerne d is required to guarantee the risk proposed. 
For other categories of insurance, pricing is free and complaints about abuse are dealt with by the 
administration in accordance with the regulations in force. 
4.213.  Brokerage services, on the other hand, can be supplied by either natural or legal persons 
(general agents or brokerage companies). Approval  to operate as an insurance intermediary is 
given only to natural persons of Moroccan nationalit y, and only to legal entities incorporated under 
Moroccan law with headquarters in Morocco and at least 50% of their capital held by natural 
persons of Moroccan nationality or legal persons under Moroccan law; the person in charge must be a Moroccan national. Since 2006, under its FTA with the United States, Morocco has liberalized 
its brokerage services for US suppliers, but only for reinsurance and maritime transport-related 
insurance. According to the authorities, Morocco  has not yet received a request of this kind. 
4.214.  Under the GATS, Morocco undertook not to impose any market access restriction on 
commercial presence for the purpose of providing reinsurance services; however, it did reserve the 
right to require all insurance and reinsurance companies to establish a reinsurance plan involving a 
mandatory transfer of operations to the Central Reinsurance Company (SCR). This provision required insurance companies established in Morocco  to transfer to the SCR part of the premiums 
collected within the context of their activities on Moroccan territory. However, in application of the 
commitment made in the FTA with the United States, the mandatory transfer for the benefit of the SCR was abolished as from January 2014 for all categories of insurance. 
4.11  Banking services and other financial services 
4.11.1  Overview 4.215.  There are two main reasons why the bankin g sector has a particularly important part to 
play in the Moroccan economy and trade. Firstly, the banks are the main source of financing for 
the Moroccan economy: bank loans outstanding increased from DH 500 billion in 2008 to 
DH 734 billion in 2014, or 87% of all lending to the economy. Secondly, the Moroccan banks have 
made substantial investments in African countries during recent years, thereby increasing exports 
of services under "mode 3", i.e. commercial pr esence. Thus, in March 2014 Attijariwafa Bank 
acquired 75% of the capital of the Ivorian Banking Company (SIB). Three Moroccan banks, 
Attijariwafa, the Moroccan Foreign Trade Bank (BMCE) and the People's Central Bank (BCP), are 
present in 22 African countries and are said to own about 30% of franc area branches.
78 This 
expansion has been the subject of a study by the International Monetary Fund.79 
                                               
78 Al Huffington Post, 21 April 2015; viewed at: http://www.huffpostmaghreb.com/2015/04/21/afrique-
comment-banques-marocaines-damen t-pion-banque-francaises_n_7106788.html  
79 IMF (2015). WT/TPR/S/329 • Kingdom of Morocco 
 
- 132 - 
 
  4.216.  Foreign participation in the Moroccan banking sector is still relatively weak: foreigners 
have majority holdings in only five banks, accounting for 17.8% of total assets, 18.5% of deposits and 20.5% of loans. In the case of finance comp anies, eight are controlled by foreign capital. 
4.217.  The public sector is a majority shareholder in the following credit institutions: Moroccan 
Agricultural Credit Bank (CAM), Housing and Real Estate Bank (CIH), Communal Equipment 
Fund (FEC), and the Deposit and Management Fund (CDG, see below). 
4.218.  The number of microcredit associations (13 institutions) has not changed since 2007. At 
the end of December 2014, their aggregate loan s outstanding amounted to DH 5.44 billion (0.7% 
of the total). 
4.219.  At the end of 2014, six offshore banks were operating in Morocco, their activities 
amounting to about 3.4% of total cumulative bank balance sheets. This sector has developed 
under the impetus of a series of incentive regimes, such as the regimes for offshore banks and 
offshore holding companies, and the Casablanca Finance City regime, in order to provide banking services for export free zones. 
4.220.  The banking system is highly concentrated. Thus, between 2008 and 2014 the 
concentration of the three leading banks in terms of total assets stabilized at 65%, and in terms of deposits went from 68% to 65%. Their share of lending rose from 61% to 65%. If the first 
five banks are taken into account, then between 2008 and 2014 concentration went from 81% to 
80% in terms of total assets; from 84% to 80% in terms of deposits; and from 79% to 82% in 
terms of loans. 
4.221.   A new regional bank with public/private capital is said to be on the point of being 
established: it appears that, 22 years after its creation was first announced (in 1991), the Maghreb 
Investment and Foreign Trade Bank (BMICE) is to be endowed with an initial capital of US$150 million, to which each of the five AMU countries will contribute US$30 million, with 
one quarter being paid up at the time of establis hment of the bank. The pu rpose of the BMICE will 
be to finance projects of common interest and to further trade between the countries of the Maghreb by promoting and facilitating foreign trade; its headquarters will be in Tunis. 
4.222.  The proportion of overdue debt first fell to 6% in 2008, as against 19.4% in 2004, before 
increasing to 6.9% in 2014; it is 7% for banks under majority private ownership, and 11.8% for banks under majority foreign ownership. The improvement in 2007 has been attributed mainly to the loan portfolio consolidation processes undertaken by the banks and encouraged by 
implementation of the Basel II rules. 
4.223.  Access to banking services, as measured by the ratio of the number of accounts to the 
total population, has improved since Morocco's pr evious TPR and at the end of 2014 stood at 63%, 
as against 43% at the end of 2008. The banks' minimum solvency ratio was, on average, 11.2% 
in 2008 (above the statutory minimum of 10%). It had increased to 13.8% by December 2014 (above the new statutory minimum of 12%). The banks' liquidity ratio was, on average, 110% 
(above the minimum requirement of 100%) as co mpared with 106% at the end of 2008. It is 
defined as the ratio of liquid assets to outstand ing liabilities due over a period of one month. 
4.11.2  Policy 4.224.  The entry into force of Law No. 76-03 on  the Charter of Bank Al-Maghrib (BAM) and 
Law No. 34-03 on credit institutions and similar establishments in 2006 was followed by the entry 
into effect of a new banking law (Law No. 103-12 on  credit institutions and similar establishments) 
on 22 January 2015. Moreover, a draft reform of th e BAM charter is in process of adoption. The 
prudential regulations have also been brought into  line with the provisions of the new banking law 
and international standards. 
4.225.  The 2015 banking law and BAM oversight also apply to "similar" establishments, namely, 
payment institutions, offshore banks, micro-credit associations, finance companies and the Central 
Guarantee Fund (CCG). Created in 1949, the CCG is a public financial institution treated as a credit 
institution. Its main activities include guaranteeing investment, operating, bridging and financial restructuring loans; co-financing investment proj ects with the banks under sectoral strategies; WT/TPR/S/329 • Kingdom of Morocco 
 
- 133 - 
 
  providing financing through investment funds and guaranteeing venture capital; and guaranteeing 
housing and student loans. 
4.226.  Credit institutions headquartered abroad may create subsidiaries or open branches in 
Morocco, but only those of well-known international banks, with a minimum capital or allocation, 
may be set up there. The Governor of the BAM alone is empowered to authorize banking 
establishments and equivalent institutions; banks must have a wholly paid-up minimum capital (or allocation) of DH 200 million, unless they do not accept funds from the public, in which case the 
minimum is DH 100 million.
80 The minimum capital requirement for finance companies varies 
between DH 1 million and DH 50 million, depending on the nature of their operations. Since 2008, 
two foreign branches have been approved: La Caixa and Banco Sabadell. 
4.227.  Credit institutions headquartered in Morocco must be set up as joint-stock companies with 
fixed capital or as co-operative companies with variable capital, except for those that have a 
special legal status. No distinction is made with regard to the required status of credit institutions depending on whether they are foreign or domestic. Credit institutions must belong to one of 
two professional associations, i.e. either the Prof essional Association of Moroccan Banks (GPBM) or 
the Professional Association of Finance Companies (APSF). 
4.228.  A new BAM authorization is required when  changes occur that affect the nationality or 
control of a credit institution, or the nature of its operations, and also in the case of mergers and 
acquisitions. During the period 2008-2014, two authorization requests were turned down by the Credit Institutions Committee. 
4.229.  There is an offshore financial centre, consisting of banks and holding companies, situated 
in Tangiers. Law No. 58-90 on offshore financial centres defines an offshore bank as any legal 
person headquartered in an offshore financial centre which customarily engages in banking transactions with non-residents in convertible foreign currencies. Only subsidiaries and branches of 
internationally well-known  banks, with a minimum capital or a llocation of US$500,000, may be set 
up there. Offshore banks have to observe the rules applicable in terms of solvency, risk diversification and liquidity. However, they may be exempted from these requirements if the BAM 
considers that their risk management is satisfactorily assured by their parent companies. 
4.230.  The Casablanca Finance City (CFC) project, launched in 2010 by Law No. 44-10 
establishing CFC status, aims to make Casablanca a regional financial hub enabling large domestic and foreign financial institutions to operate out of Casablanca at regional and international level or 
set up their regional or international headquarters there. A system of incentives provides for tax 
reductions for institutions that qualify for CFC status and their employees. The institutional promotion and supervision of the CFC project as a whole have been entrusted to the Casablanca 
Finance City Authority. A total of 78 enterprises have qualified for CFC status: nine financial 
enterprises, 40 professional services provid ers, 27 regional headquarters, and 2 holding 
companies. 
4.231.  Attendance fees and all other remuneration paid by the banks to their board members, 
along with wages, emoluments and salaries paid to non-resident staff are taxable at the specific rate of 20%. Resident staff can benefit from the same 20% rate if they can show that the counterpart of their remuneration in convertible foreign currency has been surrendered to a 
Moroccan bank. 
4.232.  Offshore banks also benefit from either th e optional imposition of corporation tax (IS) for 
the first 15 years following the date of their approval at a rate of 10%, or a fixed annual flat-rate 
tax of US$25,000, free of any other tax on profits or revenue. For offshore holding companies the 
choice is corporation tax at 8% or a flat-rate tax of US$500 for the first 15 years following their establishment, after which these offshore institutions are liable, in principle, for corporation tax 
under the ordinary law regime (Table 1.2). 
4.233.  A new Law (No. 18-14, Table 2.1) amending and supplementing Law No. 41-05 on Venture 
Capital Institutions (OPCR) is aimed at creating a legal framework that takes into account all investment capital activities and their various categories. The main innovations introduced by this 
                                               
80 The requirements are set out in detail in Circular No. 1/G/2011 amending and supplementing 
Circular No. 20/G/2006 on the minimum capital or minimum allocation for credit institutions. WT/TPR/S/329 • Kingdom of Morocco 
 
- 134 - 
 
  amendment involve: (i) extending the scope of the Law to cover any investment capital activity, 
including venture capital, in order to supplement the financing offered to enterprises; (ii) making the system more secure and providing greater inve stor protection by strengthening the role and 
the prerogatives of the Moroccan capital markets authority, and introducing the obligation to have 
recourse to a deposit institution; (iii) improving the financial techniques employed and 
standardizing them on international practice; and (iv) promoting foreign investment in investment capital activities. 
4.11.3  International commitments 
4.234.  Under the GATS
81, Morocco reserved the right to limit foreign participation in the capital of 
large banking institutions where such participation would lead to a takeover within the meaning of the Banking Law (now Law No. 34-03 and Law No. 103-12). Morocco also undertook not to impose 
any limitation on the setting up of credit institutions or the opening of branches, agencies, 
windows or representative offices. However, these two commitments are subject to a reciprocity clause. 
4.235.  Morocco reserved the right to prohibit the provision of financial services (including 
insurance) by natural persons (mode 4). It also undertook not to impose any limitation on national treatment in the case of all financial services in its Schedule of Commitments or on market access 
under mode 3 (commercial presence), except fo r insurance services and the limitations noted 
above. In the case of cross-border supply of fi nancial services, Morocco undertook not to impose 
any limitations on market access in the case of loans granted to finance investment in Morocco or commercial transactions with Morocco; guarantees and commitments; the provision and transfer 
of financial information; and financial data processing and related software. 
4.236.  The only banking services and other financial services liberalized by the Parties under the 
FTA with the United States concern, for Morocco, the provision and transfer of financial information 
and financial data processing and related software by providers of other financial services, and 
advisory and other auxiliary financial services, with the exclusion of the following services: credit rating and financial analysis, research and advice on investments and placements, and 
advice/intermediation in connection with acquisitions, restructurings and business strategies. 
Morocco has, however, undertaken to envisage liberalization measures in the following two areas
82: 
 Morocco's current requirement that operations of banks incorporated abroad and 
functioning as branches in Morocco be limi ted by the amount of capital effectively 
allocated by those establishments to their operations in Morocco. 
 The restriction on the holding of non-Moroccan securities by Moroccan mutual funds 
(UCITS). Since 2007, this limit has been 10% of their portfolio (Section 1.1). 
4.237.  Moreover, on 30 July 2015 the London Stoc k Exchange Group (LSEG) signed an agreement 
with the Casablanca Stock Exchange to launch ELITE, the LSEG's development programme for 
high-growth businesses, in Morocco. 
4.12  Professional services  and business services 
4.12.1  Overview 4.238.  Professional services in Morocco are regulated by the General Secretariat of the 
Government (SGG) and by the Ministry of Justice in  the case of the legal professions (Table 4.19). 
                                               
81 WTO document GATS/SC/57/Suppl.1/Rev.1 of 4 October 1995. 
82 Annex 12-B. WTO document WT/REG208/3/Rev.1 of 1 September 2008; viewed at: 
http://rtais.wto.org/UI/PublicShowMemberRTAIDCard.aspx?rtaid=30 . WT/TPR/S/329 • Kingdom of Morocco 
 
- 135 - 
 
  Table 4.19 Available information concerni ng some regulated professions, 2014 
Activity/Law 
(National association) Market access 
Tax advise r ..  
Accountant Moroccan nationality  
Enginee r ..  
Notary and adoul Moroccan nationality  
Lawye r Moroccan nationality  
Bailiff  
Architect Moroccan nationality (Conventions with Algeria, Mauritania, Tunisia) 
Veterinary surgeon .. 
Doctor/acupuncturist/odontostomatologist  ..  
Dental surgeon ..  
Nurse and midwife ..  
Pharmacist .. 
.. Not available. 
Source: WTO Secretariat, on the basis of information provided by the authorities. 
4.239.  For professions regulated by the SGG, such as architecture and engineering, authorizations 
to practise (for both nationals and foreigners) are issued by the SGG's Directorate of Regulated Associations and Professions (DAPR). In general, me mbership of the relevant national professional 
association is required for nationals and foreigners alike. Once an authorization has been granted, 
foreigners must obtain a carte d'immatriculation  (residence permit) valid for between one and 
ten years (renewable for an equal period).
83 
4.240.  Morocco has made sectoral commitments in the WTO for a specific category of professional 
services, namely accounting, auditing and bookkeeping, reserving the right to restrict foreign 
share ownership to 25%, and to impose a Moroccan nationality requirement for access to its market; it has also undertaken not to impose any limitation on national treatment regarding 
commercial presence. At the horizontal level, Morocco has undertaken not to impose any 
restriction on national treatment for the movement of natural persons, but has not made any commitment on market access, except for personne l employed by a company and transferred to a 
company created in Morocco that is owned or controlled by, or is a subsidiary of the former, in 
certain categories.
84 Thus, directors, senior executives and specialists with essential knowledge 
may need a prior contract of employment to obta in a work permit, and commercial representatives 
may have their stay limited to 90 days. 
4.241.  VAT at the reduced rate of 10% applies to  services provided within the context of their 
profession by lawyers, interpreters, notaries, adouls , bailiffs, architects, quantity surveyors, 
topographers, land surveyors, consulting engin eers and experts in any field, and veterinary 
surgeons, with the right to deduction of VAT paid on their inputs. However, an exemption from 
VAT, without right of deduction, is available for se rvices provided by physicians, dental surgeons, 
physiotherapist masseurs, orthoptists, speech therapists, nurses, herbalists and midwives. 
4.12.2  Accounting and auditing services 
4.242.  There are two major professional accountancy qualifications in Morocco: expert-comptable  
(public accountant) and comptable agréé  (chartered accountant). The two categories are protected 
by separate legislation and represented nationally by their respective associations, the Association 
of Public Accountants and the Moroccan Asso ciation of Chartered Accountants (ACAM). 
4.243.  The public accountancy profession is governed by Law No. 15-89, which regulates the 
profession and establishes an association of publ ic accountants, together with its implementing 
decree.85 The profession can be practised either independ ently as an individual or within a firm of 
public accountants, or as a salaried employee of an  independent public accountant or firm of public 
accountants. Some activities are exclusively reserved for public accountants. These include 
verification of balance sheets, income statemen ts and accounting and financial statements; the 
issuing of all other certificates expressing an opinion on the accounts of firms or organizations; and 
                                               
83 Law No. 02-03 of 2003 on the entry and stay  of foreigners in the Kingdom of Morocco. 
84 WTO document GATS/SC/57 of 15 April 1994. 
85 Decree No. 2-93-521 of 30 August 1993. WT/TPR/S/329 • Kingdom of Morocco 
 
- 136 - 
 
  performing audits.86 In 2007, there were 320 professionals and 80 firms registered with the 
Association of Public Accountants. In 2015, their numbers had risen to 560 professionals and 240 firms, respectively. 
4.244.  Membership of the Association of Public Accountants
87 is compulsory to be able to practise 
the profession. To be admitted, candidates must , among other things, be of Moroccan nationality 
or nationals of a State that has signed a reciprocal treatment agreement with Morocco; and they must hold a national public accountancy qualification or recognized equivalent. Without 
membership of the Association, it is however possible to use the title " titulaire du diplôme d'expert 
comptable " (holder of the qualification of public accountant), subject to the requirement to 
mention the authority or institution that issued the diploma in question. 
4.245.  The profession of chartered accountant (CA) is regulated by Decree No. 2-92-837 of 
February 1993 and Finance Minister Order No. 1909-94 of 20 September 1994. Members of the 
profession must be registered with the ACAM. The commission responsible for reviewing applications for inclusion in the list of CAs is chaired by the Minister. To be admitted, candidates 
must, among other things, be of Moroccan nationality and must have practised the accountancy 
profession in Morocco for at least five years.
88 The list of chartered accountants is published 
annually in the Official Journal and in 2015 comprised 513 professionals. 
4.12.3  Legal services 
4.12.3.1  Lawyers 4.246.  The legal profession is governed by Law No. 20-08, enacted on 20 October 2008.
89 It may 
be practised individually or in association with other lawyers, or as an assistant. Morocco has 
nearly 8,700 lawyers registered with one of the country's 17 bars, and about 1,300 trainee 
lawyers. The bars are federated within a nation al organization. Legal counsel is provided by 
lawyers, who are also empowered to draft private agreements of any nature. Legal representation 
is compulsory in all Moroccan jurisdictions. All pleas in Moroccan courts are made in Arabic. 
4.247.  To be entitled to practise the legal profe ssion, it is necessary to be of Moroccan nationality 
or a national of a country with which Morocco has an agreement containing a reciprocity clause on 
the right to practise.90 Lawyers must also be registered with one of Morocco's bar associations, 
have been removed from the register of the bar association in their country of origin, and be 
holders of a certificate of aptitude to practise the legal profession. Failing that, they have to sit an examination to assess their knowledge of the Arabic language and Moroccan law. A certificate of 
aptitude is not required for former lawyers who have not practised the profession for a period of 
ten years but were continuously registered for at least five years in one of the bar associations in countries with which Morocco has an agreement. Such agreements are understood to have been 
signed with France and Spain. The lawyer must esta blish domicile in the jurisdiction of the Court of 
Appeal corresponding to his or her bar. To plead in a jurisdiction elsewher e in Morocco, the lawyer 
must elect domicile either at the office of a colleague established in that jurisdiction or at the office 
of the corresponding clerk of the court. 
4.248.  Lawyers practising their profession in a foreign country with which Morocco has a 
recognition agreement may practise in Moroccan jurisdictions provided that they elect domicile with a lawyer registered in one of the Morocc a n  b a r s  a n d  ( u n l e s s  t h i s  i s  w a i v e d  b y  t h e  
aforementioned agreement) have been specially au thorized to practise there by the Minister of 
Justice. A draft decree on the organization of the examination for assessing a foreign lawyer's 
knowledge of Arabic and Moroccan law was in the process of being finalized in October 2015. 
                                               
86 Article 1 of Law No. 15-89. 
87 The National Association comprises a National Council and two Regional Councils (Rabat and 
Casablanca). The three Councils oversee complian ce with the rules regulating the profession. 
88 Article 1 of Decree No. 2-92-837 of 3 February 1993. 
89 Law No. 28-08 of 2008 amending Law No. 1-93-162 of 10 September 1993 organizing the practice of 
the legal profession. 
90 Article 5 of Law No. 1-93-162. WT/TPR/S/329 • Kingdom of Morocco 
 
- 137 - 
 
  4.12.3.2  Notaries and adouls  
4.249.  The notary profession in Morocco is governed by Law No. 32-09 of 22 November 2011. 
Morocco has about 600 notaries and 5,000 adouls  (i.e. auxiliaries of the traditional justice sector) 
who perform notary tasks. Moroccan notaries do not have an organized professional body. At 
present, there is only one modern national no tary chamber (membership is optional), which 
represents notaries in their relations with the authorities. There is no possibility of association. 
4.250.  To practise as a notary, it is necessary to have a degree in law, have spent four years on 
probation in a notary's office, and to pass two exam s, at the end of each two-year period. Foreign 
nationals cannot work as notaries in Morocco. 
4.251.  The legislation governing the notary profe ssion is under review and a draft law has been 
prepared. It deals, among other things, with the creation of a professional notary training institute, 
the creation of a national council and regional councils to oversee compliance with notary ethics, 
the possibility of notaries forming a partnership with in a single office, and the question of fees. It 
also gives notaries the status of a member of a liberal profession rather than that of a government 
official. 
4.252.  Adouls  are attached to Taoutiq  judges, who hear litigation under traditional family law in 
courts of first instance. They are appointed by the Ministry of Justice and overseen by the Court of 
Appeal, and they perform notary an d clerk of the court functions. Adouls  are not paid by the 
Ministry of Justice, but receive a commission based on the value of the transaction in question together with clerical expenses set by decree.  They do not have an official association. 
4.253.  The profession is governed by Law No. 16-03
91, which came into force in November 2008. 
T o  b e  a b l e  t o  w o r k  a s  p r o f e s s i o n a l  adouls , candidates must be Muslim Moroccans, undergo a 
competitive selection process, work as trainees for a year and then pass a final exam. 
4.12.4  Architectural services 
4.254.  The architectural profession is governed by Law No. 016-89, which has been in force 
since 1993, and its implementing decree.92 To be able to work as a professional architect on a 
private basis, it is necessary to obtain prior authorization from the SGG, which is issued subject to 
a favourable opinion from the National Association of Architects. The applicant must, among other 
things, be of Moroccan nationality or from a country with which Morocco has an agreement containing a reciprocity clause on the right to practise the architectural profession, hold an architecture qualification awarded by the National School of Architecture or equivalent diploma, 
and (except in special cases) have completed two years of training with an independent architect 
or in a firm of architects. Morocco has signed such agreements with Algeria, Mauritania and 
Tunisia. 
4.255.  Foreigners may be authorized to practise as architects on a private basis "subject to 
conditions and limits specified by the legislation on immigration, according to which, inter alia , 
authorization to practise the profession may be restricted to a certain administrative jurisdiction". 
Authorization is granted by the SGG, subject to an opinion from the government town planning 
authorities, the Association of Architects and th e commission responsible for reviewing immigration 
application requests. Foreigners must satisfy the same study requirements as nationals, elect domicile with a Moroccan architect, and be removed from the register of the architects' association 
in their country of origin to register with the National Association of Architects in Morocco. 
Nonetheless, they are exempted from the period of  professional work experience if they can show 
that they have practised continuously as independent architects in their countries of origin for at 
least five years. Foreigners from a country with which Morocco has signed a reciprocal 
establishment agreement must have an architectural degree or other equivalent qualification
93 
entitling them to practise the profession in their country of origin. They must also produce a 
                                               
91 Law No. 16-03 of 2006 on the profession of adoul . 
92 Law No. 016-89 of 1993 on the exercise of the ar chitectural profession and establishment of the 
National Association of Architects, and Decree No. 2-93-66 of 1 October 1993. 
93 Diplomas of the following countries are recogniz ed: Algeria, Belgium, Bulgaria, Canada, Egypt, 
France, Germany, Iraq, Italy, Libya,  Netherlands, Poland, Romania, Russian Federation, Senegal, Spain, 
Switzerland, Syria, Tunisia, Uk raine, and the United States. WT/TPR/S/329 • Kingdom of Morocco 
 
- 138 - 
 
  certified copy of the decision to remove them fr om the register of the architects' association in 
their country of origin. 
4.256.  In 2015, nearly 2,800 architects were practising in Morocco, as compared with the 
2,000 recorded in 2008. All architects must be registered with the National Association of 
Architects, which is responsible, among other things , for ensuring that its members comply with 
the legislation governing the architectural profession and for establishing the code of professional duties. 
4.12.5  Engineering services 
4.257.  Engineering services continue to be governed by an obsolete instrument pre-dating 
Morocco's independence, i.e. the Dahir of 11 June 1949 regulating the title of engineer in Morocco. 
According to this, to be able to use the title of engineer in Morocco, it is necessary to have an 
official engineering diploma awarded in Morocco or  in France, or abroad, and, in the latter case, 
previously recognized by the État chérifien  or by France. In practice, authorization to provide 
professional engineering services is granted by the SGG. In the case of foreigners, this is subject 
to a favourable opinion from the Ministry of Foreign Affairs and Cooperation, which is responsible 
for the authentication of diplomas. There is no na tional association of engineers. In 2007, Morocco 
did not have enough engineers, there being on ly nine per 10,000 members of the population, 
compared to 40 in Jordan and 130 in France. A new draft regulation on the status of engineers was 
being prepared. 
 WT/TPR/S/329 • Kingdom of Morocco 
 
- 139 - 
 
  REFERENCES 
International Energy Agency (IEA) (2014), Revue de la politique énergétique du Royaume du 
Maroc . Viewed at: 
http://www.iea.org/newsroomandevents/speeches /MoroccoIDR_MariaVan derHoeven_slides.pdf . 
Moroccan Investment Development Agency (AMDI) (2013), Fiches des mesures incitatives . Viewed 
at: http://www.invest.gov.ma/?Id=1&lang=fr . 
National Ports Agency (ANP) (2014), Activités portuaires . Viewed at: 
http://www.anp.org.ma/EN/Pages/Home.aspx . 
African Development Bank (AfDB) (2012), Morocco: Country Strategy Paper 2012-2016. Viewed 
at: http://www.afdb.org/fileadmin/uploads/afdb/Doc uments/Project-and-Operations/MOROCCO - 
CSP 2012-2016.pdf . 
World Bank (2015), Doing Business Indicators . Viewed at: http://www.doingbusiness.org/  and 
http://donnees.banquemondiale.or g/indicateur/IC.BUS.EASE.XQ . 
International Trade Centre (ITC) (2012), Maroc: Perspectives des entreprises . Viewed at: 
http://www.intracen.org . 
United Nations Conference on Trad e and Development (UNCTAD) (2008), Examen de la politique 
de l'investissement – Maroc . Viewed at: http://unctad.org/fr/docs/iteipc200616_fr.pdf . 
UNCTAD (2015, forthcoming), Rapport de suivi sur la mise en œuvre de l'Examen de la politique 
d'investissement - Maroc , Geneva. 
International Monetary Fund (IMF) (2014), Annual Report on Exchange Arrangements and 
Exchange Restrictions . Viewed at: 
https://www.imf.org/external/p ubs/nft/2014/areaers/ar2014.pdf . 
IMF (2015), Morocco - Selected Issues Paper - The Sub-Saharan Expansion of Moroccan Banks: 
Challenges and Opportunities . Viewed at: http://www.imf.org . 
Economic Foresight Institute for the Mediterranean Region (IPEMED) (2014), Les transports 
ferroviaires au Maghreb  Viewed at: 
http://www.ipemed.coop/adminIpemed/media/fic h_article/1415871184_IPE MED_Les-transports-
ferroviaires-au-Maghreb_Nov2014.pdf . 
Moroccan Association for Automotive Industry and Trade (MAAIT) (2013), Moroccan Automotive 
Industry: Opportunities and Perspectives . Viewed at: http://www.amcham-egypt.org/Mena/Focus 
Morocco 2013.pdf . 
Ministry of the Economy and Finance (MEF) (2013a ), Insurance and Social Security Directorate, 
Rapport d'activité des entreprises d'assurances et de réassurances au Maroc . Viewed at: 
http://www.finances.gov.ma/Docs/ 2014/DAPS/dapsR apport 2013.pdf . 
MEF, Directorate of Economic Studies and Financial Forecasts (2013b), Le secteur de transports 
des marchandises: contraintes et voies de réformes . Viewed at: 
http://www.finances.gov.ma/depf /publications/en_catalogue /etudes/2013/transport.pdf . 
MEF, Insurance and Social Security Directorate (2015), Situation liminaire du secteur des 
assurances et de réassurance au Maroc en 2014 . Viewed at: http://www.finances.gov.ma . 
Ministry of Energy, Mining, Water and the Environment (MEMEE) (2013), Rapport d'activités 2013 
du secteur des mines , Rabat. WT/TPR/S/329 • Kingdom of Morocco 
 
- 140 - 
 
  Ministry of Infrastructure, Transport and Logistics (METL) (2014), Le METL en chiffres . Viewed at: 
http://www.mtpnet.gov.ma/Gouvernance/Chiffres -cles/Documents/METL-en-chiffres-version-
francaise.pdf . 
Organisation for Economic Co-operation and Development (OECD) (2010), OECD Investment 
Policy Reviews: Morocco 2010 . Viewed at: http://www.oecd-ilibrary.org/finance-and-
investment/oecd-investment-policy-reviews-morocco-2010_9789264079618-en . 
OECD (2013), US Department Report . Viewed at: http://www.oecd.org . 
EuropeAid Co-operation Office (2010), The Logistics Sector on the Southern Shores of the 
Western Mediterranean . Viewed at: 
http://www.cetmo.org/pdf/Logistic%20Stud y%20on%20the%20southern%20shores.pdf . 
World Trade Organization (WTO) (2009), Trade Policy Review - Morocco , Geneva. 
World Economic Forum (WEF) (2014), The Global Competitiveness Report 2013-2014 . Viewed at: 
http://www3.weforum.org/docs/WEF_Glob alCompetitivenessReport_2013-14.pdf  
 
__________