Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 33 
 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) INTRODUCTION  
1. Since the previous review of its trade policy (TPR) in 2003, Morocco has continued to take 
trade facilitation measures.  For example, a certa in number of measures have been introduced to 
streamline customs procedures, notably the Base automatisée des douanes en réseau  - BADR 
(Computerized Online Customs Database), which st arted to operate in January 2009 and has raised 
the level of computerization of customs procedures to over 90 per cent.  Impor t licences or permits are 
only required for reasons of safety or for goods cove red by international agreements.  The import of 
certain products, however, requires prior au thorization by the competent authorities. 
2. Morocco has also lowered its customs duties.  Since 2002, the simple arithmetic average of 
MFN customs duties has fallen by 13.2 percentage point s and is currently 20.2 per cent.  Tariffs are 
higher (an average of 44.5 per cent) on agricu ltural products (WTO definition) than on 
non-agricultural products (16.3 per cent, excluding petr oleum).  Moreover, variable rates still apply to 
some agricultural products (37 10-digit HS lines).  For a total of 1,373 tariff lines (compared with 
5,887 in 2002), the applied customs duty remains hi gher than the bound duty.  Added to the variable 
duties, where there is a negative correlation in the difference between the threshold price (set by the 
Government) and the import price, this shows that Morocco is not respecting its commitments, either 
as regards tariff bindings or in the context of the WTO Customs Valuation Agreement. 
3. In practice, the tariff quotas in Morocco's sche dule of commitments are not applied because 
out-of-quota tariffs are lower than in-quota duties.   New safeguard measures have been imposed on 
imports of ceramic tiles.  A parafiscal tax of 0. 25 per cent is levied on imported goods.  The value 
added tax (VAT) and the domestic consumption tax (TIC) apply to imported or domestically 
produced goods and/or services.  Nevertheless, the two VAT regimes ("internal" and "import") do not 
ensure respect for the principle of national treatment. 
4. In order to boost exports, Morocco offers a numbe r of benefits through its customs regimes.  
Enterprises may also take advantage of the oppor tunities afforded by the free export zones (ZFE) 
regime.  The State grants subsidies to promote the ex port of certain agricultural products by air.  The 
remaining export taxes (on maize (corn), plant fibre and phosphates) have been abolished. 
5. Morocco has also continued to shorten the list of  goods and services subject to price controls.  
Currently, the State still controls the price of s ubsidized goods (domestic common-wheat flour, sugar 
and petroleum products), basic services, health prod ucts and services, products and services subject to 
a monopoly (manufactured tobacco, postal services), and certain legal acts.  Progress has been made 
with structural reforms including privatization, wh ich has enabled Morocco to attract large amounts of 
foreign direct investment (FDI).  The State monopoly of the wholesale import of manufactured tobacco has, however, been handed over to the priv ate sector and will remain in effect until 2010 
before being abolished. 
6. In 2007, Morocco introduced a new overall fra mework for government procurement, its 
control and management, which reaffirmed the preference that could be given to Moroccan 
enterprises for public works contracts and related surveys.  Morocco has also made a number of 
important modifications to its legislative framework for intellectual property, inter alia  by introducing 
new legislation on the protection of industrial pr operty (to replace the 1916 Law), copyright and 
related rights, distinctive indications of origin  and quality of food products and agricultural and 
fisheries products.  The protection of new plant vari eties was strengthened by the entry into force of WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 34 
 
 
the International Convention for the Protection of New Varieties of Plants for Morocco on 
8 October 2006. 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures 
7. The registration requirements for importers a nd the documentation needed for import have 
not changed greatly since Morocco's previous TPR.  Natural or legal persons wishing to engage in 
international trade activities must be listed in  the Commercial Register.  Medicines and 
pharmaceuticals for human or veterinary use may only be imported by authorized entities 
(authorization is given by the Ministry with respon sibility for health or jointly by the Health and 
Agriculture Departments if they are intended for veterinary use). 
8. Current transactions, including imports, come under the convertibility regime so they do not 
require an authorization from the Foreign Excha nge Board.  Imports of goods are, however, 
contingent upon signing of an  import indenture domiciled with an approved Moroccan bank.1  A n  
import indenture is a document (required by Customs)  valid for six months, under which the importer 
undertakes to import goods into Morocco in exchange for their financial settlement.2  The import 
indenture must be accompanied by a pro-forma invoice.  It is not required for ad hoc imports or those 
covered by special regimes3, but must be provided if the transactions involve financial settlement of 
the supplier. 
9. Imports of a commercial nature requi re a detailed declaration (i.e. the Déclaration unique de 
marchandises  - DUM or Single Declaration of Goods) placing them under a customs regime.  The 
DUM must be sent electronically from the declarant' s computer terminal.  The BADR system started 
to operate on 5 January 2009 to replace the SADOC (e lectronic system of the Customs and Indirect 
Taxation Department (ADII)).  This enabled the pe rcentage of computerized customs procedures to 
rise from 60 to over 90 per cent.  The introduction of the BADR system should make all customs clearance procedures paperless.  This, however, de pends on the adoption of the implementing decree 
for the Law on the electronic transmission of legal data.
4  The BADR system is accessed through the 
Internet.  It also allows operators to access a ll the information they are authorized to view. 
10. At the latest by the day following registration by the DUM, the declarant must give Customs a 
written copy of the declaration.  This time-lim it becomes five days for transactions under customs 
regimes (RED) (Section (3)(iv)(b)).  This copy must be accompanied by documents such as the 
invoices, the ownership or transport documents, pack ing lists, certificates of origin, and all the other 
                                                      
1 The importer undertakes to complete all the banking formalities prescribed in the foreign exchange 
regulations with a bank authorized to act as an intermediary.  For the bank, domiciliation involves carrying out 
the banking formalities required for imports on behalf of the client. 
2 The legislation does not impose any time-limit on financial settlement of imports, but it may only be 
made after the goods have actually ente red Morocco or there is proof of ship ment (to Morocco) in the form of a 
bill of lading.  For capital goods, importers are authoriz ed to transfer a deposit of up to 40 per cent of the 
f.o.b. value of the imports.  They may also pay the import of certain products in advance (spare parts, 
consumables, samples against payment) up to an equivalent of DH 20,000 in foreign currency. 
3 Article 16 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. 
4 Dahir No. 1-07-129 of 30 November 2007, enacting Law No. 53-05 on the electronic transmission of 
legal data. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 35 
 
 
documents required by the ADII in order to apply the various customs and non-customs regulations at 
the border.5  Some products6 require prior authorization from the competent authorities. 
11. The imported goods may be taken away after pa yment (in cash, by postal or bank check, bank 
card or electronic payment) or deposit of a guarantee  for the duties and taxes and, where applicable, 
completion of other formalities for which the ADII is responsible on behalf  of other departments.7  It 
is also possible to use clearance credits or to pa y by a secured bond (both of which allow payment to 
be deferred for up to 180 days). 
12. There are a number of provisions to streamline customs procedures.  For example, a 
simplified transit declaration, which only requires a limited amount of information to be given, may 
be used.  A simplified import (or export) declarati on for samples, models, specimens and patterns (not 
exceeding the amount of DH 5,000) may also be used.  A "provisional" declaration (valid for one month) may be used for recurrent imports (or e xports) of goods when the exact details (apart from 
the type of goods) are not known in advance.  A co mbined declaration may also be used to cover both 
a transit operation and the definitive customs regime for the goods concerned.  It is also possible to 
make a detailed declaration in advance (prior to arrival of the goods). 
13. To facilitate customs clearance, economic operators may set up customs clearance 
warehouses and bays (MEAD) within or outside customs areas in ports or airports.  The MEADs allow goods in bond to be provisionally stored (u pon import or export) in these approved premises 
while awaiting the attribution of a definitive cu stoms regime.  In Marc h 2009, 52 MEADs were 
operating.  Goods may also be cleared at the domici le of the importer, which allows all the customs 
formalities (for example, inspection of the goods an d documents, taking of samples, and issue of the 
release order) to be comple ted within the enterprise. 
                                                     
 
5 Ministry of the Economy and Finance, online information, Procédure de dédouanement  (Customs 
clearance procedures).  Viewed at:  http://www.douane.gov.ma/brochures/NEW%20edition/NEW%20 
PROCPECTUS.pdf. 
6 These are:  arms and ammunition other than those for war (authorization from the National Security 
services);  explosives and substances used to manufacture them (authorization from the Department of Mines);  articles for publication (authorization from the Ministry of Communication - MINCOM);  mineral waters (prior 
authorization from the Ministry of Health);  industrial goods subject to technical regulations (conformity 
certificate from the Ministry responsi ble for industry);  plants and plant products (authorization from the 
services responsible for plant protection);  animals and animal products (veterinary sanitary inspection 
certificate issued by the veterinary in spector in charge at the border post);  products for human or animal 
consumption (notification of the results of the control for the purpose of suppressing fraud, issued by the competent fraud suppression services);  equipment fo r protection against toxic air (authorization from the 
Ministry responsible for foreign trade);  white lead and lead compounds (authorization from the Ministry 
responsible for employment);  civil and military uniforms (special authorization from the Ministry responsible for foreign trade);  videograms (permit from the Moro ccan Cinematographic Centre);  telecommunications 
equipment (approval by the National Telecommunicati ons Regulatory Authority);  undenatured sulphur and 
sodium nitrate (import authorization from the local monitoring authority);  carrier pigeons (authorization from 
the Authority responsible for national defence);  radioactiv e sources (authorization from th e Ministry of Health);  
poisonous substances (authorization from the Ministry of Health);  hazardous wastes (authorization from the Department responsible for the environment);  foodstuffs for special food needs (authorization from the 
Ministry of Health);  cereals and pulses (receipt showing the filing of the im port declaration and the 
performance bond issued by the Office national interprofessionnel des céréales et légumineuses - ONICL 
(National Interprofessional Cereals an d Pulses Board);  and phonographic discs and recordings (authorization 
from MINCOM). 
7 Ministry of the Economy and Finance, online information, Procédure de dédouanement  (Customs 
clearance procedures).  Viewed at:  http://www .douane.gov.ma/Foire/answer.asp?cat=8&q=20. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 36 
 
 
14. Certain capital goods8 may be imported in a dismantled state or in instalments declaring the 
complete unit (tariff heading for the assembled equipment).9  This is allowed in connection with the 
implementation of investment projects and units pr oducing goods and services.  The import procedure 
has to be that of the in-bond processing regime (TSD ).  A period of 12 months is given for completing 
the import transactions, but this may be extended.  Investors and operators under customs regimes 
may also take advantage of combined classification under one or more tariff headings or subheadings 
for goods that may belong to several headings or  subheadings, for example when goods are imported 
(or presented for export) with exemption from duties and taxes under the fiscal regime allowed by the 
Investment Charter or under one of the customs regi mes.  Streamlined procedures also exist for the 
import of samples by express delivery or for the import of articles for international seminars. 
15. A number of measures to streamline custom s procedures have been introduced since 
Morocco's previous TPR.  For example, measures have  been taken to simplify the temporary entry of 
containers.  In order to shorten the period dur ing which the goods remain in customs territory, 
manifests can now be accepted in the original la nguage (English, Spanish).  Electronic payment has 
also been incorporated into th e customs clearance process.  A na tional clearance credit has been 
introduced to cover all operations, irrespective of  the bureau of import.  There are also other 
measures, including the possibility of amending the release order at the operator's premises (this 
allows the goods to be released simply by submitting the release order edited at the domicile);  and 
giving the operator the possibility of choosing th e bureau where he is resident as the bureau of 
domiciliation in order to complete customs formaliti es (payment of duties and taxes and other sums 
owing, follow-up and management of accounts under the RED, and combined processing of customs 
clearance operations under one single declaration). 
16. There is an automatic selection system for in specting goods upon import (and export) with 
two options (approved for import/export or physical inspection) on the basis of a risk assessment.  
Around 90 per cent of import transactions (and 84 pe r cent of exports) are approved for import/export 
and the control consists of checking the documents.10 
17. By October 2002, the average time taken fo r customs clearance ha d been reduced to 
54 minutes and by October 2003 to 46 minutes, but th is once again gradually started to increase and 
became three hours and 20 minutes in October 2007 and three hours and 35 minutes in November 2007.  By October 2008, it had become two hours and 40 minutes.  According to the authorities, the increase in the time taken between 2003 and 2007 can be explained by the large flow 
of foreign trade and the application of certain spec ific regulations, particularly concerning customs 
clearance of wheat. 
18. As far as customs matters are concerned, th e disputes most frequently encountered in 
Morocco concern the classification of products and their customs value (Section (2)(ii)).  Operators 
can lodge appeals with the ADII, then with re gional commissions, the national commission and the 
World Customs Organization (WCO). 
                                                     
 
8 These are capital goods eligible for the minimum customs duty of 2.5 per cent;  investment equipment 
exempt from customs duty under the agreements with the EC and EFTA;  and dismantled or non-assembled 
products of Chapters 84 and 85 of the HS. 
9 Ministry of Finance and Privatization:  ADII, online information, La douane vous propose des 
solutions diversifiées  (Customs proposes different solutions).  Viewed at:  http://www.douane.gov.ma/ 
brochures/NEW%20edition/NEW%20PROCPECTUS.pdf. 
10 Idem. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 37 
 
 
(ii) Customs valuation 
19. Morocco confirms that, since 5 October 1998,  it has applied the WTO Customs Valuation 
Agreement, and the provisions in Article 6 on the co mputed value method have been incorporated in 
domestic legislation (Finance Law No. 45-02 for the 2003 financial year).11  If there is any doubt 
concerning the value, Customs must ask the importer or declarant in writing to provide the additional 
substantiation proving the value declared within a period of one month.12  If no reply is received 
within this time-limit or if the substantiation is not satisfactory, Customs rejects the value declared 
and adjusts it using the methods provided in the WTO Customs Valuation Agreement. 
20. In order to remedy any malfunctioning identifie d by the authorities (for example, differences 
in ways of dealing with duties and taxes between one customs area and another, and under-invoicing, 
as well as other fraudulent reductions of the value declared), in 2004 it was decided to set up specialized structures to verify customs values.  The first such structure was established in the 
Regional Customs Directorate at the Port of Casablan ca.  Other similar units have been created in the 
Regional Directorates of Casablanca (districts of Casablanca extérieur and Casablanca Nouasseur) and in the north-west.  These structures are suppo sed to build up databases on value solely for 
reference purposes. 
21. A list of "sensitive" products has been draw n up for products deemed to be sensitive to 
commercial fraud.  This list includes the following:   products where it has been noted that the value 
declared does not correspond to production costs or has been substantially reduced;  products where 
there is a risk of unfair competition with identical  imports;  products whose import statistics show 
significant decreases in unit prices;  as well as products whose declared value does not meet the 
criteria for determining customs value set out in th e Customs Code.  This list was last updated in 
December 2004 and includes, inter alia , food products, cosmetics, household products, as well as 
clothing, footwear and spare parts for vehicles.
13  The competent structure systematically checks the 
value of the products identified.  Nevertheless, ac cording to the authorities, the transaction value is 
used for some 90 per cent of imports. 
(iii) Customs levies 
(a) Overview 
22. Starting in 2004, Morocco's taxation system wa s streamlined and harmonized.  This process 
led to the introduction of a Genera l Taxation Code in 2007, bringing together many of the taxation 
regulations which until then had been divided up among various texts (Chapter II(5)). 
                                                      
11 Customs Code, as amended by Finance Law No. 12-98 for the financial year 1998-1999, and WTO 
document G/VAL/N/1/MAR/2, of 17 February 2003. 
12 Department of Customs and Indirect Taxation, Note No. 21487/231 of 23 November 2001. 
13 The full list covers imports entering without paym ent, seed potatoes, puls es, fruit, coffee and green 
tea, spices, rice, sesame seeds and vegetable seeds for sowing, preserved fish, confectionery, chocolate products, 
biscuits, various food preparations, marble and granite, pigments and titanium dioxide-based preparations, ink cartridges and toners, perfumes, toilet waters and other cosmetic products, insecticides, miscellaneous plastic 
articles, rubber plates and sheets, tyres, rubber joints, suitcases, timber, fabrics, clothing, clothing accessories, 
carpets (excluding machine-made carpets), street shoes and sports shoes, reinforcing rods and wire rods, household articles in stainless steel and aluminium, cutlery and table settings in base metal, hardware, ovens, 
gas cooking appliances, gas and electric cookers, 4 to 6 kg. washing machines and refrigerators, taps for 
bathrooms and buildings, accessories a nd spare parts for vehicles, motor cy cles, quad motorbikes and jet skis, 
furniture in wood, other toys, scale models and similar models for leisure activities, and puzzles of any type. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 38 
 
 
23. Currently, products imported into Morocco may be  subject to customs duty, the parafiscal 
import tax, value added tax (VAT), and domestic co nsumption taxes (TIC), as well as other various 
duties and taxes (Section(2)(iii) below).  Revenue  from the various duties and taxes levied by 
Customs almost doubled between 2002 and 2007 (Table III.1).  According to the authorities, this 
increase is attributable in particular to the in troduction of the TIC in 2003 and VAT at the rate of 
20 per cent on manufactured tobacco, to the increase in  imports following the liberalization of foreign 
trade, to customs checks on under-invoicing and rules of origin and to efforts to combat smuggling. 
24. Morocco currently uses the 2002 version of the Harmonized Commodity Description and 
Coding System (HS).  The nomenclature has been 10  digits since 2000, but the number of tariff lines 
has increased from 16,676 in 2002 to 17,735 in 2009.14  With the exception of 37 lines with variable 
customs duties (depending on the import price and a minimum threshold price), all the lines are subject to ad valorem  duties levied on the c.i.f. value of the imports.  For 1,373 tariff lines, the applied 
rates are still above the bound rates, although the nu mber has decreased considerably since Morocco's 
previous TPR (see below). 
Table III.1 
Revenue from duties and taxes levied on imports, 2002-2008 
Duties and taxes 2002 2003 2004 2005 2006 2007 2008
Customs dutya: 12,848.90 11,296.7 12,054.60 13,118.9 13,044.7  14,116.2  13,767.6
 Tariff 12,192.80 10,631.5 11,377.7 12,384.5 12,314.6  13,385.8  13,679.8
TIC: 10,095.30 15,083.5 14,488.90 15,201.5 15,681.0  17,314.6  18,688.8
 TIC on energy products 9,308.10 9,445.0 8,509.1 9,001.5 9,201.8  10,159.4  10,638.6
 TIC on manufactured tobacco .. 4,818.6 5,138.4 5,344.6 5,616.8  6,132. 9  6,982.9
 TIC on other products 787.20 819.80 841.40 855.40 862.40 1,022.3  1,067.4
VAT 13,200.40 14,507.2 16,827.20 19,839.9 22,499.5  29,023.0  35,433.1
Other revenue 884.90 926.90 997.70 1,597.6 1,788.6  1,647.2  2,008.9
Total customs revenue 37,029.50 41,814.3 44,368.50 49,757.9 53,013.8  62,100.9  69,898.4
.. Not available. 
a Customs duty comprises the tariff, stamp duty, admi nistrative fees and the tax on private transport. 
Source:  Information provided by the Moroccan authorities. 
(b) Most favoured nation (MFN) applied tariff 
25. Morocco's applied tariff comprises 42 different ra tes.  Following several reforms since 2002, 
the number of rates applicable to non-agricultural pr oducts has been lowered from 13 to 6 (in addition 
to the zero rate), i.e. usually:  2.5;  7.5;  10;  20;  27.5;  and 35 per cent.  This new structure is the result of a tariff reform that involves a gradual reduc tion in MFN rates in four stages with the aim of 
having a four-rate (2.5;  10;  17;  and 25 per cen t) tariff structure for non-agricultural products in 
2012.  In 2009, the tariff on petroleum products was brought down to 2.5 per cent in the context of the 
tariff reductions envisaged in the terms for the priv atization of refineries;  however, customs duties 
are currently suspended for these products.  Agricu ltural products are not covered by this tariff 
structure and are subject to rates of up to 304 per cent, as well as variable rates. 
26. Variable rates still apply to some agricultura l products (37 lines), even though this list has 
been reduced somewhat.
15  They currently apply to some cereals,  sugar (cane or beet), and chemically 
                                                      
14 According to the authorities, this increase is th e result of the introduction of new tariff lines 
(disaggregation of lines) for certain pr oducts (for example, ozone-depleting chemical substances) in order to 
comply with Morocco's commitments under the Free Trade Agreement with the United States of America and 
international agreements. 
15 The products removed belong to HS Chapter 12 (soya beans, rape seed, colza seed and sunflower 
seed). Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 39 
 
 
pure sucrose.  Two types of variable duty apply, combining two different rates according to the 
threshold price determined in the tariff.  For some cereals, a (higher) rate applies to the amount below 
the threshold price set and another (lower) rate to the amount of the customs value exceeding this 
threshold (Table IV.3).  In the case of sugar, a (lower) rate applies to the customs value and an 
additional (higher) rate applies to the difference between the threshold determined and the value 
declared (if this is lower than th e threshold fixed) (Table III.2).  In  the latter instance, as was already 
the case in 2002, the ad valorem  equivalent of the duty (in rever se proportion to the import price) may 
range from the constant rate (minimum) to infinity;  an illustration is given in Chart III.1.  For wheat (Table IV.3), different rates are set according to the various times of year (seasonal tariff). 
Table III.2 
Variable customs duty applicable to sugar (of cane or beet) and chem ically pure sucrose, 2008 
HS Code Threshold price 
(DH/tonne) Rate applied to 
the customs value  
(%) Additional rate 
applied (%)a 
 
1701110010;  1701110090;  1701120010;  1701120090 3,500 35 123 
1701911011;  1701911012;  1701911019;  1701911091;  1701911092;  
1701911099;  1701999110;  1701999191;  1701999199 4,050 42 124 
1701912011;  1701912012;  1701912019;  1701912091;  1701912092;  
1701912099;  1701999210;  1701999291;  1701999299 4,450 47 129 
a The additional rate is applied to the diff erence between the threshold price and the d eclared value only if the declared value is 
lower than the threshold price. 
Source : Tariff 2008. 
27. The simple arithmetic average of MFN customs duties is 20.2 per cent, a decrease of 13.2 per 
cent compared with the simple average for 2002 (Table III.3).16  The coefficient of variation of 
1.1 shows that rates are fairly dispersed (from 0 to  304 per cent).  The rate for agricultural products 
(WTO definition) is higher (simple average of 44 .5 per cent) than for non-agricultural products 
(simple average of 16.3 per cent, excluding petrol eum).  Under the ISIC (Revision 2) definition, 
agriculture remains the most highly protected sec tor, (with an average tariff of 29.0 per cent), 
followed by manufacturing (19.9 per cent) and mining (9.1 per cent). 
                                                      
16 For the purposes of this analysis, the maximum rate of variable duty was used. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 40 
 
 
0100200300400500
1,000 2,000 3,000 4,000 5,000Import price (DH/tonne)Chart III.1
Trend in variable customs duty on sugar (in lumps, loaves, or slabs), 2008
EAVa (percentage)
a
Source:AVE means ad valorem  equivalent.
WTO Secretariat calculations based on data provided by the Moroccan authorities. 
Table III.3  
MFN tariff structure, 2002, 2008 and 2009  
(Percentage)  
  2002 2008 2009 Uruguay 
Roundf 
1. Bound tariff lines (% of all tariff lines) 100.0 100.0 100.0 100.0 
2. Duty-free tariff lines (% of a ll tariff lines) 0.1 0.1 0.1 0.1 
3. Non- ad valorem  tariffs (% of all tariff lines) 0.2 0.0 0.0 0.0 
4. Tariff quotas (% of all tariff lines) 1.6 1.7 1.7 1.7 
5. Non- ad valorem  tariffs with no AVEs (% of all tariff lines) 0.2 0.0 0.0 0.0 
6. Simple average tariff rate 33.4 23.8 20.2 42.0 
  Agricultural products (WTO definition)a 50.7 44.7 44.5 56.9 
  Non-agricultural products (WTO definition)b 30.7 20.4 16.3 39.6 
  Agriculture, hunting, forestry and fishing (ISIC 1) 39.6 32.6 29.0 41.5 
  Mining and quarrying (ISIC 2) 21.8 11.6 9.1 36.8 
  Manufacturing (ISIC 3) 33.2 23.5 19.9 42.1 
7. Domestic tariff peaks (% of all tariff lines)c 1.3 1.5 1.5 1.7 
8. International tariff peaks (% of all tariff lines)d 80.3 53.5 47.3 99.3 
9. Overall standard deviation of applied rates 24.7 23.3 22.8 21.0 
10. "Nuisance" applied rates (% of all tariff lines)e 0.0 0.0 0.0 0.0 
a WTO Agreement on Agriculture. 
b Excluding petroleum.  
c Domestic tariff peaks are defined as those exceeding three ti mes the overall simple average applied rate (indicator 6). 
d International tariff peaks are defined as those exceeding 15 per cent. 
e Nuisance rates are those greater than zero,  but less than or equal to 2 per cent. 
f Based on the 2009 tariff.  
Source : WTO Secretariat calculations, based on data provided by the Moroccan authorities. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 41 
 
 
28. The modal rate (the most common) is 7.5 per cent and applies to around 5,028 lines, followed 
by 35 per cent for 3,640 lines (Chart III.2).  The highest ad valorem  customs duty (304 per cent, 
compared with 339 per cent in 2002) applies to ag ricultural products (live sheep and goats and their 
meat) (Tables III.4 and AIII.1).  A zero rate applies to 10 lines, more specifically categories of sulphur 
(HS Chapter 2503).  Customs duty on petroleum o ils or oils obtained from bituminous materials 
(HS Chapter 2710) and on certain bituminous mixt ures (HS Chapter 2715) have temporarily been 
suspended.  The level of protection is substantia lly higher, however, for certain products if other 
duties and import taxes (for example, the parafiscal import tax and other taxes) (Section (2)(iii)(c)) are 
taken into account. 
0.1
5.652.7
52.6
85.6
46.89.7
10.0
0.6
5.78.0
7.8
0.6
12.621.8
22.8
7.8
5.66.1
5.2
23.51.6
1.4
5.8
01,0002,0003,0004,0005,0006,0007,0008,0009,00010,000
All products
Manufactures
Mineral products
Agriculture
Duty free 0-10 10-20 20-30 30-40 40-50 >50Chart III.2
Breakdown of applied tariffs by sector (ISIC, revision 2)a, 2009
Number of lines
a
Source :The figures in brackets correspond to the percentage of total lines.
WTO Secretariat calculations, based on data provided by the Moroccan authorities.
 
29. Overall, customs tariffs show mixed escalation,  with a downward trend from the first to the 
second stage of processing (from 21.5 to 16.0 per cent ) and upward from the second to the third stage, 
with an average rate of 23.4 per cent for the latte r.  The decrease in tariffs from the first to the 
second stage of processing is primarily due to the high taxation on agricultural products.  With the 
exception of the paper industry, paper articles, pr inting and publishing, non- metallic mineral products 
and other manufacturing industries, customs tari ffs escalate in all industries (Chart III.3). WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 42 
 
 
Table III.4 
Brief analysis of the MFN tariff, 2009 
 Applied rates in 2009  
 Simple average 
of duties  Range of ratesStandard 
variation  
Description 
Number of 
lines  (percentage)  CVc Imports in 
2007 (US$ million)
Total 17,735 20.2 0-304 22.8 1.1  31,650.4c 
By WTO definitiona            
Agriculture 2,480 44.5 2.5-304 45.1 1.0  4,038.6 
Live animals and animal products 302 101.5 2.5-304 92.6 0.9  87.9 
Dairy products 159 72.6 10-102 37.6 0.5  209.0 
Coffee, tea, cocoa, sugar, etc. 572 40.2 2.5-105 16.5 0.4  593.8 
Plants and cut flowers 135 16.7 2.5-49 14.0 0.8  40.1 
Fruit and vegetables 520 46.0 2.5-49 8.5 0.2  157.5 
Cereals 46 43.7 2.5-172 48.9 1.1  1,730.4 
Oilseeds and fats 225 29.9 2.5-142 26.9 0.9  726.6 
Beverages and alcohol 136 35.3 10-49 17.7 0.5  59.5 
Tobacco 14 23.4 17.5-25 3.2 0.1  95.4 
Other agricultural products 371 14.1 2.5-49 14.9 1.1  338.4 
Non-agricultural products (excluding 
petroleum) 15,224 16.3 0-50 12.6 0.8  22,940.8 
Fish and fish products 316 21.5 2.5-50 14.7 0.7  62.5 
Minerals and precious stones and metals 913 15.2 0-35 12.6 0.8  2,656.2 
Metals 2,024 15.6 2.5-35 12.7 0.8  2,911.0 
Chemicals and photographic products 2,905 13.6 2.5-35 10.4 0.8  2,986.6 
Leather, rubber, footwear and travel articles 691 20.5 2.5-35 13.9 0.7  469.7 
Wood, wood pulp, paper and furniture 1,217 27.6 2.5-35 11.2 0.4  1,277.5 
Textiles and clothing 3,618 18.6 2.5-35 11.1 0.6  2,835.0 
Transport equipment 629 17.4 2.5-35 14.0 0.8  2,619.5 
Non-electrical machinery 1,123 7.9 2.5-35 10.6 1.3  3,322.5 
Electrical machinery 676 12.5 2.5-35 12.8 1.0  2,916.3 
Non-agricultural products n.e.s. 1,112 11.3 2.5-35 11.5 1.0  884.0 
By ISIC sectorb       
Agriculture, hunting, forestry and fishing 859 29.0 2.5-304 37.2 1.3  2,475.5 
Mining and quarrying 180 9.1 0-35 8.0 0.9  4,265.4 
Manufacturing 16,695 19.9 2.5-304 21.7 1.1  24,845.9 
By stage of processing       
Raw materials 1,739 21.5 0-304 30.2 1.4  8,105.4 
Semi-processed products 7,210 16.0 2.5-105 11.9 0.7  7,504.4 
Finished products 8,786 23.4 2.5-304 26.9 1.1  15,977.0 
a There are 31 tariff lines for petroleum produc ts that have not been taken into account. 
b International Standard Industrial Classi fication of all Economic Activities (Revis ion 2), excluding electricity, gas and wate r 
(1 tariff line). 
c The figure for total imports is higher th an the total of the headings because so me imports, accounting for US$63.5 million, a re 
not classified in the Harmonized System and c onsequently cannot be classified in the ISIC. 
Note: CV = coefficient of variation. 
Source : WTO Secretariat estimates, on the base of data provided by the Moroccan authorities;  and United Nations 
Statistics Division Comtra de database for 2007 imports. 
30. Taken overall, this tariff structur e is unlikely to encourage certa in forms of local processing.  
The high taxation on some inputs (particularly in agro-industry and industries producing non-metallic 
mineral products), by raising the cost of productio n, lessens the competitiveness  of the finished goods 
in question.  Moreover, the strong (positive) esc alation of duties in other industries conceals a 
relatively high effective level of protection that is not conducive to the quest for international 
competitiveness for the domestic goods concerned. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 43 
 
 
0.010.020.030.040.050.060.0Chart III.3
Escalation of tariffs by the two-digit ISIC, 2009
Source : WTO Secretariat calculations, based on data provided by the M oroccan authorities.
Unprocessed products S emi-processed products Finished products
Percentage
 
 
31. In all, for 1,373 tariff lines (compared with 5, 887 in 2002), the applied rates of customs duty 
continue to exceed the bound rates (Table AIII.2).17  Moreover, the imposition of variable rates does 
not guarantee compliance with commitments, as rega rds either customs valuation or tariff binding. 
(c) Other duties and levies imposed exclusively on imports 
32. A 0.25 per cent parafiscal tax applies to importe d goods.  It is not imposed on imports under 
customs regimes, capital goods, equipment or tools, as  well as their parts, spare parts and accessories, 
needed to promote investment, goods which are du ty-free or on which import taxes and duties have 
been totally suspended, or which are exempt from import duties and taxes under agreements or 
conventions signed with certain countries.  Likewi se, enterprises which undertake to make large-scale 
investment (exceeding DH 200 million) may be exem pt when importing capital goods, equipment and 
tools required for their projects, as well as  their parts, spare parts and accessories.18 
33. A certain number of other duties and taxes or fees for services supplied apply only to imports.  
These are the storage tax (2 to 10 per cent depending  on the length of storage on customs premises);  
fees for use of the computer system (DH 500 for each summary declaration, DH 100 for each import 
declaration, DH 50 for each export declaration, and DH 6 for each page of status reports or 
                                                      
17 The incorporation of the fiscal import levy into customs duty in 2000, combined with further 
disaggregation of the customs tariff nomenclature, meant that for 5,887 lines the binding had been exceeded in 2002 already. 
18 Ministry of Finance and Privatization, ADII, information online, Douane et promotion de 
l’investissement  (Customs and investment promotion), January 2006.  Viewed at:  http://www.douane.gov.ma/ 
brochures/NEW%20edition/B7%20Fr.pdf. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 44 
 
 
management statements);  the veterinary sanitary  inspection tax (DH 0.02 to DH 20 per unit, although 
the latter may vary) or inspection of plants (DH 0. 001 to DH 0.03/kg);  fee for the cost of fumigating 
plants (DH 10/m.3);  administrative fees for verifying the manifest (DH 0.50 or DH 0.75/tonne 
deadweight tonnage, 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 l ess than one-quarter of the deadweight tonnage;  
and DH 3.5 per passenger embarked (with a maximum of DH 1,500)).  Other taxes are levied on imports (and on domestic production).  These are the sp ecial tax on cement (DH 100/tonne);  a tax on 
imported wood (12 per cent or 6 per cent
19);  a parafiscal tax on wine and beer (DH 5/hl.);  a 
verification and stamp tax on carpets (5 per cent) ;  and the tax on marketing of dried beet pulp 
(DH 10/100kg. net weight). 
(d) Bindings 
34. During the Uruguay Round, Morocco finished binding all its tariff lines, although 
156 headings (in the nomenclature of the Cu stoms Cooperation Council - CCCN) had been bound 
when it acceded to the GATT in 1987.20  Morocco bound its duties at exclusively ad valorem  rates 
ranging from 0 to 380 per cent.  The duty on non-agricultural products was bound at 40 per cent, with 
the exception of those bound in 1987.  For agricultural products, Morocco undertook to lower the 
bound rates gradually by equal tranches annually;  this brought the maximum (bound) rate down to 
289 per cent in 2004.  Since then, the simple arithmetic average of the bound rate has been 42 per cent (Table III.3). 
35. Over 24 per cent of the lines bound in 1994 were bound at rates of 100 per cent or more.  The 
highest rate (380 per cent originally and 289 per ce nt since 2004) applies to certain live animals and 
meat.  Morocco has reserved the right to utilize th e special safeguard clause provided in Article 5 of 
the WTO Agreement on Agriculture for 374 lines.   The arithmetic average of duty bound is 
56.9 per cent for agricultural products and 39 .6 per cent for non-agricultural products. 
36. The other duties and taxes on the majority of products have generally been bound at 
15 per cent, with the exception of a few goods bound at 7.5 per cent.
21 
37. Morocco has also made commitments, in the fo rm of tariff quotas, for agricultural products 
such as bovine meat, sheep meat and poultry meat;  milk;  wheat, barley, maize (corn), rice and sorghum;  soya beans, groundnuts, rape seed, sunflo wer seed and cotton seed;  oil;  sugar;  and rape, 
cotton and sunflower seed oilcake.
22  Quotas for all these products should have remained virtually 
unchanged over the period 1995-2004, with the excepti on of those for meat, milk and oilcake, which 
should have increased by annual tranches of 6.5 per cent, making an overall total increase of around 
65 per cent for the period.  In practice, thes e tariff quotas have not been applied since 2003 
(Section (2)(v)). 
(e) Duty and tax exemptions and concessions 
38. In addition to the benefits available to investors (for their imports) under the investment 
provisions, including the Investment Charter, as well as those given for large-scale investment 
(Chapter II(5) and Section (4)(ii)), other benefits are also granted under various customs regimes.  
                                                      
19 The reduced rate of 6 per cent only applies to untreated Okoume wood in the rough in logs, whose 
largest circumference is 60 cm or more. 
20 The transposal of 156 tariff headings bound in 1987 from the CCCN to the Harmonized System was 
certified in 1997 (see WTO document WT/LET/168 of 5 September 1997). 
21 WTO, schedule LXXXI - Morocco, 15 April 1994. 
22 For further details, see WTO (2003). Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 45 
 
 
These regimes (Section (4)(ii)) allow the storage, processing, use and movement of goods with 
suspension or refund of all duties and taxes.  Benef its are also granted to enterprises under agreements 
signed with the State on large-scale investment (Chapter II(5)).  Over the period 1999-2007, 
199 investment agreements were approved, of  which 85 concerned industry and 114 services 
(including 76 on tourism) for a total amount of DH 281.1 billion.  In 2008, 40 more agreements were 
adopted for a total amount of DH 36.66 billion and in  January 2009, there were 23 draft agreements 
for a total amount of DH 20 billion. 
39. During Ramadan, reductions in duties and taxes may be granted within the quota limits for 
the import of food products.  Since Morocco's previous TPR, only milk (UHT or in powder form) has 
benefited from these measures.  Provisional tariff redu ctions therefore applied as follows:  UHT milk 
(16 October - 16 November 2003;  8-30 Octobe r 2004;  and 15 August - 15 October 2007);  and 
powdered milk (28 June - 22 August 2007;  a nd 23 August - 31 Decembe r 2007).  Reductions or 
suspension may also be granted in case of need, fo r example, during droughts.  In general, since 2003 
provisional suspension of import duties and taxes have applied to:  certain types of barley (23 May - 
31 December 2005;  and 1 January - 31 May 2006) ;  certain animal feeds (22 January - 
31 December 2007;  1 January - 31 May 2008;  and 1 June 2008 - 31 May 2009);  certain cereal seeds 
(28 June - 31 December 2007);  common wh eat and durum wheat (27 September 2007 - 
31 May 2008);  butter (since 27 September 2007);  durum wheat (1 June 2008 - 31 May 2009);  and 
common wheat (since 16 August 2008).  Morocco  also grants duty and tax exemptions and 
suspension in accordance with the Vienna  Convention on Diplomatic Relations. 
(f) Tariff preferences 
40. Morocco grants preferential tr eatment on a reciprocal basis for imports from countries with 
which it has signed trade agreements (whether regiona l or bilateral), for example, the Arab Free-Trade 
Area (Chapter II(4)(ii)), the Association Agreement with the EC (Chapter II(4)(iii)(a)), the Free Trade 
Agreement with EFTA (Chapter II(4)(iii)(a)), the bila teral free trade agreements with countries in the 
same region such as Egypt, the United Arab Emirates , Jordan and Tunisia (Chapter II(4)(iv)), or more 
recently Turkey and the United States of America.  The latter two agreements came into force on 
1 January 2006 (Table AIII.3).  Morocco also gran ts preferential treatment under "trade and tariff 
agreements" and the Global System of Trade Preferences (GSTP) (Chapter II(4)(iv)). 
41. To be eligible for preferential treatment, goods  must be covered by a certificate of origin 
(Section (iv) below). 
(g) Internal duties and taxes 
Value added tax (VAT) 
42. VAT applies to imported or locally produced goods  and services.  For imports, it is levied on 
the customs value, plus any duties and taxes impos ed, including the domestic consumption tax.  For 
locally produced goods, it is calculated on the selling price.  VAT does not apply to agricultural 
activities.  Two separate VAT regimes are provided in the General Taxation Code:  an "internal" 
regime and an import regime. 
43. There are four rates under the two regimes:  a regular rate of 20 per cent and three reduced 
rates:  14 per cent (with or without the right to deduction23);  10 per cent (with the right to 
                                                      
23 The 14 per cent rate with the right to deduction applies to:  transport services, economy light goods 
vehicles and economy motorcycles, electricity and solar water heaters, and some food products (butter (unless it WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 46 
 
 
deduction24);  and 7 per cent (with the right to deduction25).26  Special VAT applies to alcoholic 
beverages (DH 100/hl.);  platinum or gold articles (DH 4/g.);  and silver articles (DH 0.05/g.). 
44. The General Taxation Code contains two separate lists of products that are VAT exempt:  one 
lists the products and services exempt "internally"  and the other (shorter) lists the exemptions for 
imports.  This profusion of rates and exemptions makes the VAT regime extremely complex.  A large 
number of goods and services are exempt from VAT (with  or without the right to deduction) within 
the country.  These include "essential goods" (flour, semolina, milk, raw sugar, packaged dates 
produced in Morocco, as well as others);  medical services and some medical products and equipment;  medicines for certain diseases (cardiov ascular, AIDS, diabetes, asthma);  fertilizers, 
machinery exclusively for agricultu ral use;  fishing gear and nets for professionals;  capital goods, 
machinery and tools purchased by certain non-pr ofit-making associations;  newspapers, books and 
CD-ROMs containing printed works and composed works, cultural or educational books;  offshore 
banks in relation to interest and commission a nd for new capital goods purchased locally;  and 
holding companies for some of their transactions. 
45. A number of goods appearing on the shorter list are exempt from VAT when imported.  These 
include essential goods (flour, semolina, milk, ra w sugar, etc.);  paperbacks or bound books, 
newspapers, publications and peri odicals;  printed music and CD-R OMs reproducing publications and 
books;  imported educational, scientific or cultu ral goods;  imports by certain institutions or 
companies (for example, coaches, lorries and capital goods purchased by international road transport 
companies);  medicines for certain diseases;  and products a nd equipment for haemodialysis. 
Domestic consumption tax (TIC)  
46. The TIC applies (at the same rate) to certain goods whether imported or locally produced such 
as non-alcoholic beverages (DH 7 to 83/hl.);  beer (DH 550/hl.);  wi ne (DH 260 or DH 300/hl.);  ethyl 
alcohol and other alcohol to be used to receive ethyl alcohol applications (DH 200 to DH 7,000/hl. of 
pure alcohol);  manufactured tobacco (25 to 59.4 per cent)
27;  energy products (DH 33.50 to 
DH 357.20/hl, or DH 1.66 to DH 228/100 kg. for crude petroleum oil or bituminous materials, 
DH 4.60/100 kg. for liquefied gas, DH 341.40/hl. for premium grade 27-07 NGP petrol, and 
DH 2/1,000m3 for natural gas);  bitumen, asphalt and bituminous mixtures (DH 6.48 to 
DH 45.00/100 kg.);  and platinum and gold articl es (DH 100/hg.) and silver articles (DH 15/hg.). 
                                                                                                                                                                     
is non-industrially produced), fats, tea).  The 14 per cent rate without the right to deduction applies to services 
provided by door-to-door salesmen or insurance brokers. 
24 The 10 per cent rate applies to:  food or beverages to be consumed on the spot;  accommodation 
provided by hotels;  rental of buildings to be used as hotels;  motels;  holiday villages;  rental of buildings for 
tourism;  edible oils;  cooking salt;  milled rice;  flour and semolina;  edible pasta;  banking and loan 
transactions;  property transactions by stockbroking comp anies;  transactions relating to real estate, building 
loans and loans to the hotel sector;  transactions relating to shares or capital participation issued by collective 
property investment undertakings;  transactions carried out in relation to their profession by lawyers, 
interpreters, notaries, adouls (traditional notaries), ba iliffs, architects, quantity surveyors, land surveyors, 
topographers, surveyors, engineers, advisers and specialists in all fields,  and veterinary surgeons. 
25 This 7 per cent rate applies to the sale and delivery of consumer products (water, petroleum gas and 
other gaseous hydrocarbons, petroleum oil, refined or agglomerated sugar, tinned sardines, powdered milk, 
household soap, pharmaceuticals, and school supplies), tolls for motorway s operated by concessionaires and 
private cars (economy cars). 
26 The right to deduction (granted under the inte rnal VAT regime) allows the VAT on purchases of 
goods, materials, services, administrative costs and equipment to be deducted from the VAT paid. 
27 The TIC on manufactured tobacco came into force on 1 January 2003;  since then, manufactured 
tobacco has also been subject to 20 per cent VAT. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 47 
 
 
(iv) Rules of origin 
47. Morocco applies two types of rules of origin:  non-preferential and preferential.  Pursuant to 
the relevant domestic legislation28 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 fo reign origin (within the meaning of Article 16 of 
the Customs and Indirect Taxation Code), after unde rgoing full-scale processi ng 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 per cent).  Special rules29 apply to textile goods and articles of 
clothing (weaving, dyeing, printing and making up are deemed to be full-scale processing that confers 
origin). 
48. Preferential rules of origin are defined in b ilateral or regional agre ements or arrangements 
(Table III.5 and Chapter II(4)).  These agreements or  arrangements all 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 EURMED certificate for the movement of goods or 
an invoice declaration or EURMED invoice declaration is required.  For other imports an approved 
certificate of origin is required. 
49. The pan-European cumulation of origin, wh ich covered the EC and the EFTA member 
countries, has been extended to several Mediterra nean countries, including Morocco.  The expanded 
system (pan-Euro-Mediterranean origin) now incl udes the members of the EC and EFTA, Turkey, the 
Faroe Islands and signatories to the Barcelona Declaration30, namely, Algeria, the Palestinian 
Authority, Egypt, Israel, Jordan, Lebanon, Morocco, the Syrian Arab Republic and Tunisia.  It is based on a network of preferential agreements and provides for diagonal cumulation provided that the 
agreements include identical rules of origin.  Cu rrently, in Morocco's case,  pan-Euro-Mediterranean 
cumulation applies to its relations with the EC, th e EFTA member countries, Egypt, Jordan, Tunisia 
and Turkey.  However, as the free trade agreement be tween Jordan and Turkey has not yet come into 
effect, cumulation does not yet apply to trade betw een the three countries (i .e. Morocco, Turkey and 
Jordan). 
Table III.5 
Preferential rules of origin 
Agreement Rules Comments/cumulation 
Association Agreement with the EC Wholly obt ained;  sufficient processing (change in 
the HS 4-digit tariff line);  or special rules for 
certain products.  Negative list of operations conferring origin. Bilateral cumulation of origin for materials 
and working among the contracting 
parties;  and pan-Euro-Mediterranean diagonal cumulation. 
Free Trade Agreement (FTA) with 
EFTA Wholly obtained;  sufficie nt processing (change in 
the HS 4-digit tariff line);  or special rules for 
certain products.  Negative list of operations conferring origin. Bilateral cumulation of origin for materials 
among the contracting parties;  and 
pan-Euro-Mediterranean diagonal cumulation. 
                                                      
28 Customs and Indirect Taxation Code and Decree No. 2-77-862 of 9 October 1977 adopted to 
implement the Code. 
29 Decree No. 2-98-387 of 5 January 1999, amending and supplementing Decree No. 2-77-862 of 
9 October 1977. 
30 The 1995 Barcelona Declaration created a Euro-M editerranean partnership based on three areas of 
cooperation:  political dialogue, econo mic relations (including free trade) ;  and human, social and cultural 
relations. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 48 
 
 
Agreement Rules Comments/cumulation 
FTA with the United States of 
America Wholly obtained;  product must meet the definition 
of "a new or different article of commerce that has 
been grown, produced or manufactured in one or 
both of the parties" and have a local content value of at least 35%;  or, sp ecial rules for textile 
products (Annex 4-A) and some other goods 
(Annex 5-A). Total bilateral cumulation. 
FTA with Turkey Wholly obtained;  sufficient processing (special 
rules for each product);  negative list of operations conferring origin. Bilateral cumulation of materials;  
cumulation of materials between Morocco, Turkey and the EC for textile goods;  and 
diagonal cumulation of working between 
Morocco, Turkey, Algeria and Tunisia. 
Trade facilitation and promotion 
agreement among Arab countries 
(the Arab League countries) Wholly obtained;  or sufficient processing 
involving local upgrading of at least 40%. Cumulation of materials among Member 
countries. 
FTAs with Tunisia,  Egypt, Jordan 
and the United Arab Emirates Wholly obtained;  or sufficient processing 
involving local upgrading of at least 40%. Bilateral cumulation of materials among 
the contracting parties. 
Tariff and trade agreements with 
other Arab and African countries 
(Algeria, Libyan Arab Jamahiriya, 
Iraq, Saudi Arabia, Mauritania, Guinea and Senegal) Wholly obtained;  or 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 origin:  applicable only in 
the case of the agreemen ts with the Libyan 
Arab Jamahiriya and Guinea. 
Source :  Customs and Indirect Taxation Department (ADII) (2005), Règles d’origine appli quées par le Maroc  (Rules of 
origin applied by Morocco).  Viewed at:  h ttp://www.douane.gov.ma/brochures/B8%20Fr%202005.pdf;  ADII 
(undated), Règles d’origine applicables dans le cadre des Accords de libre échange  (Rules of origin applicable 
under free trade agreements), information provided by the Moroccan authorities. 
(v) Import prohibitions, quantitative restrictions and licensing 
50. Restrictions on imports of goods or services may be imposed 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 main tain the country's external financial position".31  Such 
imports may be subject to quality control and, as an exceptional measure, to quantitative import 
restrictions (see below).  In both cases, an import licence is required.  These are granted by the Ministry with responsibility for trade;  applicati ons must, however, be made to the entity directly 
concerned. 
51. Currently, the following products are subject to qua ntitative restrictions and, consequently, to 
import licences:  explosives, worn clothing, used or retreaded tyres, as well as wheels equipped with 
retreaded or used tyres, and used chassis for moto r vehicles.  In practice, however, import licences are 
not granted for worn clothing and the other used or retreaded products, according to the authorities, in 
order to protect human health and safety.  Other pr oducts are also subject to quantitative restrictions 
and hence import licences for environmental reas ons, pursuant to the Montreal Protocol of 
16 September 1987 on the sale and use of ozone-depleting substances.
32  For the time being, import of 
these goods is gradually being reduced until they ar e totally phased out.  Licences are issued by the 
Ministry responsible for foreign trade after hear ing the opinion of the Ministry concerned and are 
valid for six months. 
                                                      
31 Dahir No. 1-91-261 of 9 November 1992, enacting Law No. 13-89 on foreign trade. 
32 The list of products for which import licences are required is regularly updated by means of an Order 
from the Minister of Foreign Trade.  The latest order was Minister of Foreign Trade Order No. 281-04 of 
9 February 2004, supplementing Order No. 1308-94 of 19 April 1994 determining the list of goods subject to 
quantitative import or export restrictions. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 49 
 
 
52. Pursuant to the agreements signe d by Morocco, such as the CITES33, the Basel Convention34, 
the Stockholm Convention35 and the Rotterdam Convention36, products, waste and/or endangered 
species require an authorization from the competent department or are subject to an import ban.37  In 
fact, endangered species of wild fauna and flor a (Annex I to the CITES) require a CITES permit 
issued by the High Commissioner for Water Resour ces, Forests and Desertification.  The import of 
waste on list A of the Basel Convention is banned a nd that on List B requires authorization from the 
Department responsible for the environment.  Pr oducts covered by the Montreal Protocol on CFCs 
(chlorofluorocarbons) require an import licence. 
53. Under the WTO Agreement on Agriculture, Moro cco has made commitments in the form of 
tariff quotas for certain agricultural products (Section (2)(iii)(above)).  According to the latest 
notification available, in 2002, tariff quotas applied to milk, common wheat, barley, maize, oil, sugar, and oil seed cake.
38  Several preferential agreements provide for preferential tariff quotas for some 
agricultural products (Chapter II(4)(iii)).  Under th e Association Agreement with the EC and apart 
from cereals and pulses (the subject of allocation by means of a tender organized by the Office 
national interprofessionnel des céréales et légumineuses - ONICL (National Interprofessional Cereals 
and Pulses Board) (Chapter IV(2)(iii)(a)), preferen tial tariff quotas for other agricultural products are 
administered by the Ministry of Foreign Trade following notification to importers published by the Ministry annually.  This procedure for allocating preferential tariff quotas applies, mutatis mutandis , 
to the exhaustive list of agricultural products c overed by the agreements with EFTA and Turkey, 
respectively.  Pursuant to the provisions of the free trade agreement between Morocco and the 
United States and with the exception of imports of durum wheat and common wheat, the Customs 
Department administers the preferential tariff quo tas for agricultural prod ucts according to the 
principle of "first come, first served". 
54. Quotas also applied to imports of bananas (until 2005) and ceramic tiles as a safeguard 
measure (Section(2)(vi)(a)). 
55. Prior authorization from the Ministry responsible  for agriculture is required for the import of 
seeds or seedlings;  imports of plant products are subject to technical inspection by the competent 
services of the Ministry responsible for agriculture .  The import, manufacture, storage and marketing 
of pharmaceuticals are the responsibility of pharmaceu tical establishments authorized by the General 
Secretariat of the Government;  authorization for thei r marketing is issued by the Ministry responsible 
for health. 
(vi) Contingency measures 
56. Contingency measures are governed by Law No. 13-89 of 1992 on foreign trade (as amended 
in 1997).
39  While awaiting the imposition of such measures, the Government may provisionally (for a 
                                                      
33 The Convention on International Trade in Endangered Species of Wild Flora and Fauna. 
34 Basel Convention on the Control of Transboundary Movements of  Hazardous Wastes and Their 
Disposal, which was recently in corporated in Moroccan legisla tion under Dahir No. 1-96-92 of 
24 November 2000, published in the Official Journal of 19 April 2001. 
35 The Stockholm Convention on persistent organic pollutants. 
36 Rotterdam Convention on the Pr ior Informed Consent Procedure for Certain Hazardous Chemicals 
and Pesticides in International Trade. 
37 Morocco has not yet ratified the Stockholm and Rotterdam Conventions, but it already prohibits the 
import of certain products covered by these conventions. 
38 WTO Document G/AG/N/MAR/30 of 7 January 2005. 
39 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. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 50 
 
 
maximum period of nine months renewable once only) make any import causing or threatening to 
cause serious injury to a domestic industry subject to a prior import declaration (DPI). 
(a) Safeguard measures 
57. When imports cause or threaten to cause serious injury to an established domestic industry or 
materially retard its creation, tariff or non-tariff m easures may be imposed.  It must first be found that 
there has been a massive increase in imports of like or competitive products.  In the case of imports of products entering duty free under agreements conclude d prior to the entry into force of the Law, 
non-tariff measures are applied.
40  An additional duty, calculated on the basis of the price of the 
imported product and a reference price, may be levied  if there is a noticeable decrease in the price of 
certain products such as cereals, oilseeds, sugar cane or beet, milk, meat and their by-products.41  
These measures (with the exception of non-tariff measures for products entering duty free under 
agreements signed) may also be imposed on a prov isional or emergency basis until the adoption of 
definitive measures. 
58. Since its previous TPR, Morocco has imposed new safeguard measures on imports of ceramic 
tiles and rice.  A safeguard measure was imposed on ceramic tiles (of HS heading 6908) in the form 
of an additional specific duty of DH 1.5/kg. from February 2006 to 30 November 2008.  Imports 
under quotas (established by groups of countries42) were not affected.43  The safeguard measure on 
imports of ceramic tiles was provisionally ex tended for 200 days as of 1 December 2008.44  I n  
January 2008, a provisional safeguard measure in the form of a specific import duty of DH 2.30/kg. 
was imposed on rice from Egypt under the Arab Mediterranean Free Trade Agreement (Agadir 
Agreement).  It was adopted for a period of 200 days45, then annulled by decision of the Ministry of 
Foreign Trade of 23 July 2008;  the amounts levi ed as additional duty were  refunded to importers. 
59. In August 2000, on a provisional basis and fo r a period of 200 days, Morocco imposed 
safeguard measures on imports of fresh bananas.46  In 2001, it was decided to continue to impose the 
safeguard measure;  the additional ad valorem  duty of 150 per cent was lowe red by 10 points annually 
between 2001 and 2004 and became zero in 2005.  In  order to ensure a minimum level of imports, a 
quota of 7,000 tonnes per annum, not subject to  the additional duty, had been introduced. 
                                                      
40 Title II, Article 15, of the Law. 
41 If the additional duty is ad valorem , it is determined according to th e following formula:  tariff 
equivalent = ((reference price - import price)/import price) x 100;  if it is in the form of a specific duty, it 
amounts to the difference between the two prices.  The reference price is fixed annually on the basis of global 
prices or, in their absence, on domestic production costs. 
42 These quotas were distributed (and increased annually by 10 per cent) as follows (in thousands 
of m2):  EC (6,000 to 7,200), China (650 to 780), Tunisia (100 to 130), United Arab Emirates (260 to 350), and 
other countries (60 to 72).  WTO developing country Members whose share of imports did not exceed 3 per cent 
were not subject to this safeguard measure. 
43 Order of the Minister of Finance and Privatization No. 72-06 of 13 January 2006, establishing a 
safeguard measure in the form of a tariff on imports of ceramic tiles, and Order of the Minister of Finance and 
Privatization No. 2108-06 of 11 September 2006 amending Order No. 72-06. 
44 Order of the Minister of the Economy and Finance No. 2311-08 of 4 December 2008. 
45 Order of the Minister of the Economy and Finance No. 99-08 of 9 January 2008, establishing a 
provisional safeguard measure in the form of a tariff on imports of rice from Egypt. 
46 Order of the Minister of the Economy and Finance No. 956-00 of 10 August 2000, establishing a 
provisional safeguard measure in the form of a tariff on imports of fresh bananas. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 51 
 
 
60. The safeguard measures imposed on imports of ceramic tiles47 and fresh bananas48 were 
notified to the WTO. 
(b) Anti-dumping and countervailing measures 
61. When imports cause or threaten to cause materi al injury to an established domestic industry 
or materially retard its creation, countervailing or anti-dumping duties may be imposed in specific 
cases.  Imports may be subject to countervailing duties if it is found that the imported product benefits 
from a premium or subsidy for its manufacture, pr oduction or export in its country of origin or 
source.49  An anti-dumping duty may be imposed if the import price is lower than the "normal 
value".50  Both duties may be imposed on a provisional or emergency basis until the adoption of 
definitive measures. 
62. Producers, importers, producers' associations, authorities acting on behalf of a branch of 
industry, or users may request the imposition of such duties.  Requests must be filed with the Ministry 
of Foreign Trade and include evidence of the existe nce of dumping, a subsidy or a premium, and a 
causal link between the imports and the injury suffered.  Requests are transmitted by the Minister of Foreign Trade to the minister concerned for a preliminary examination and, within a maximum period 
of 30 days, the latter must return them to the form er with the minister’s opinion.  If the minister 
concerned provides evidence of dumping, a subsidy or premium, and injury caused to the domestic industry, the appropriate measur e (anti-dumping or countervailing dut y) is immediately applied by 
means of an order from the Minister of Finance.  If this is not the case, the request is put before the 
Commission consultative des importations  - CCI (Advisory Committee on Imports) (Chapter II(2).
51  
The amount of the anti-dumping duty must not exceed the margin of dumping and the countervailing 
duty must not exceed the amount of the subsidy or premium.  Once it has been imposed, the measure 
remains in effect for as long as the practices that ju stified it persist.  These provisions also apply to 
spare parts or components to be used for the assemb ly or final working of a product subject to an 
anti-dumping or countervailing duty. 
63. In practice, Morocco has not yet taken any action to impose countervailing or anti-dumping 
duties. 
(vii) Standards and other technical requirements 
(a) Standards, testing and certification 
64. According to the authorities, Morocco's tec hnical standards and re gulations are based on 
international standards, including those of the Inte rnational Organization for Standardization (ISO) (to 
which Morocco belongs), the Codex Alimentarius fo r food products, as well as European standards, in 
                                                      
47 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/Suppl.1-G/SG/N/11/MAR/1/Suppl.1, of 6 March 2006. 
48 WTO documents G/SG/N/8/MAR/1-G/SG/N/10/MAR/ 1, of 22 May 2001;  G/SG/N/7/MAR/1, of 
1 November 2000;  and G/SG/N/6/MAR/1, of 24 July 2000. 
49 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. 
50 The normal value is defined as the price of a like product destined for consumption in the exporting 
country or, in the absence of such a price, the highest price for the export of a like product to a third country, or 
the cost of production in the country of origin, pl us a "reasonable" amount for selling costs and profits. 
51 The Commission may decide to submit the application to a prior public enquiry, which must be 
brought to the attention of any interested person through the press. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 52 
 
 
particular those of the French St andardization Association (AFNOR).52  Standards are drawn up by 
the technical committees established by the ministri es responsible for the products to which these 
standards are to apply, on the basis of need s expressed by economic operators.  The experts and 
departments concerned are consulted in th e course of a three-month public enquiry.53  Draft standards 
are then sent to the Conseil supérieur interministériel de la qualité et de la productivité - CSIQP 
(Inter-Ministerial Supreme Council for Quality and Productivity) for its opinion before being sent to 
the ministers concerned for approval.  The relevant orders are published in the Official Journal.  The 
Service de normalisation industrielle marocaine  - SNIMA (Moroccan Industrial Standardization 
Service), attached to the Ministry with respons ibility for industry, draws up and promotes Moroccan 
standards, as well as certifying products and services, and serves as the enquiry point.54  In July 1997, 
the SNIMA accepted the WTO Code of Good Practice for the Elaboration, Adoption and Application 
of Standards and it is also the National Enquiry Point.   Accreditation is confined to laboratories and is 
the responsibility of the Service chargé d'accréditation  - SCAC (Accreditation Service) of the 
Ministry responsible for industry. 
65. The SNIMA has elaborated over 7,800 standards (of which some 140 have become technical 
regulations);  the majority of these are b ased on international or European standards.55  Although they 
are optional, Moroccan standards are mandatory in  the clauses, specifications and conditions in 
contracts with the State, local authorities, Govern ment-owned corporations and enterprises holding 
concessions for a public service or subsidized by the State.  Standards may become technical 
regulations pursuant to ministerial orders, inter alia , for reasons of health or safety.  Technical 
regulations apply indiscriminately to imported a nd locally produced products;  imports require 
certification of their conformity with the technical regulations issued by the Ministry responsible for 
industry.  At present, some 100 technical regulations apply to goods such as iron and steel products, gas products, electrical equipment, textile products , domestic appliances and toys.  In 2007, imported 
products for a total of DH 5.4 million (compared with  DH 7.5 million in 2003) were declared not to 
be in conformity with the technical regul ations and were rejected at the border. 
66. NM certification of products is administered  in accordance with the international guide 
ISO/IEC 65.
56  In order to be entitled to use the NM ma rk, an application must be submitted to the 
SNIMA, which examines the technical documentation and appoints a verification team.  The latter 
conducts a visit and takes samples for testing in a laboratory selected by the SNIMA.  Depending on 
the results of the tests, the team expresses its opini on (approval or rejection) on the applicant's right to 
use the mark.57  If positive, the final decision is published in the Official Journal.  Regular monitoring 
visits ensure the follow-up. 
                                                      
52 The following are some of the principal texts whic h form the legal basis for standardization:  Dahir 
No. 1-70-157 of 30 July 1970 on industrial standardization (as amended);  Decree No. 2-70-314 of 
8 October 1970, defining the composition and competence of industrial standardization bodies;  Decree 
No. 2-93-530 of 20 September 1993, implementing Dahir No. 1-70-157;  and the circular of the Minister of Trade, Industry and Crafts  of 13 December 2000 on marks showing conformity with Mo roccan standards for 
industrial products, and of 10 September 2002 on NM ISO 9000 certification. 
53 Around 100 technical committees have been set up in the various ministries.  The list of technical 
committees on standardization was viewed at:  http://snima.mcinet.gov.ma/web_fr/pdf/CTN.pdf. 
54 SNIMA, online information.  Viewed at:  http://snima.mcinet.gov.ma. 
55 The Catalogue des normes marocaines 2008  (2008 Catalogue of Moroccan Standards) was viewed 
at:  http://www.mcinet.gov.ma/snima /web_fr/pdf/catalogue2008.pdf. 
56 The NM mark may apply to all products and potentially to supply of services.  Only the Ministry 
responsible for industry is empowered to guarantee that the products conform to Moroccan standards by means 
of the NM mark. 
57 The committee may also propose that there should be a further visit or invite the applicant to improve 
the manufacturing process or its control before issuing a final opinion. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 53 
 
 
67. A draft law on standardization, certification and accreditation, the bases of which had already 
been prepared in 1998, has been revived.  This dr aft will transform the SNIMA into an institute (with 
financial autonomy) responsible for standard ization and certification, to be called the Institut 
marocain de normalisation  - IMANOR (Moroccan Standardization Institute).  There will be stronger 
participation by the private sector, notably th rough the presence of a representative on the IMANOR 
governing board.  This draft law also envisages the creation of a Comité marocain d'accréditation  - 
CMA (Moroccan Accreditation Committee) attached to  the Ministry with responsibility for industry. 
The CMA will also be responsible for negotiating c ooperation or mutual recognition agreements with 
other similar organizations.  Once this draft law h as been adopted, Morocco is planning to become an 
affiliate member of the European Committee for St andardization (CEN).  The Ministry responsible 
for industry is also an  associate member of the Internationa l Laboratory Accreditation Cooperation 
(ILAC), which defines accreditation criteria for calibra tion, testing and product control laboratories. 
68. For the time being, Morocco has signed one mutual recognition agreement under which it has 
accepted the conformity assessments made by Tunisi a since 2008.  In 2005, an agreement was also 
signed with Egypt but it has not yet come into effect. 
69. Morocco has also set up a system for certif ying enterprises (management) based on the 
NM ISO 9000 (quality systems), NM ISO 14000 (envir onmental management systems), NM 00.5.801 
(management of health and safety at work), NM HACCP (HACCP58 system for food industry 
enterprises), and a system for accrediting testing and calibration laboratories administered in accordance with the provisions of the ISO/IEC 58 international guide.
59 
70. In the case of medicines for human use, manufact urers must comply with the standards for 
Good Manufacturing Practice (GMP), pursuant to Circular No. 36 of 31 July 1995 of the Minister of Health. 
71. In 2008, of the 48,573 import transactions concerning products subject to technical 
regulations, 3,663 were controlled.  According to the authorities, the selection of import transactions 
to be controlled is based on criteria such as the orig in of the goods, the type of product concerned or 
the operator (in general, it applies to a new origin , a new product or a new operator), or if specific 
problems arise. 
(b) Sanitary, phytosanitary and environmental measures 
72. Sanitary measures for imports are regulated by Law No. 24-89 of 10 September 1993, its 
implementing decree, and ministerial decrees  and orders concerning specific products.
60  
Nevertheless, a new law, finalized in connection with the proposed Morocco - European Communities 
                                                      
58  Hazard Analysis and Critical Control Points. 
59  Laboratories are assessed on the basis of one of the NM ISO 25 and NM ISO 17025 references, 
which follow, respectively, the international guide ISO/ IEC 25 and the international standard ISO/IEC 17025 on 
general requirements concerning the competence of testing and calibration laboratories. 
60  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 food products, products of animal origin, animal 
reproduction products, and marine and freshwater products;  Decree No. 2-89-597 of 12 October 1993 on its implementation;  Decree No. 2-57-1524 of 12 November 1957  on the import of milk to be used for cattle feed;  
and Ministerial Orders defining the following:  requirements for the introduction of fish and crustaceans into 
inland waters within the public domain (1994);  animal health standards 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 by-products industry (1994);  animal health standards for the 
import of cocks and hens for reproductio n, 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). WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 54 
 
 
linkage in relation to sanitary and phytosanitary (SPS) measures, should be adopted some time in 
2009 for the protection of animals and animal health and the health safety of products of animal origin, animal feed and animal by-products.
61 
73. The import of animals, animal food products , products of animal origin and animal 
reproduction products, marine and freshwater products,  with the exception of those in international 
transit which are not unloaded, is subject to sa nitary inspection at the expense of the importer62, 
conducted on the customs premises by the veteri nary services of the Ministry of Agriculture.  
Following the inspection, a veterinary sanitary cer tificate, which is mandatory for customs clearance, 
is issued.  For live animals to be placed in quarantin e, a sanitary permit is given.  Sanitary inspection 
is systematic for all such imports, which, in add ition, must be accompanied by the sanitary documents 
issued by the country of origin, and, where applicable, countries of transit.63 
74. A sanitary certificate issued by the border post in the country of origin is also required for 
animals.64  In 2005, the content of sanitary certificates was modified.65  Henceforward, certificates 
must also indicate the health guarantees establishe d by common agreement between Morocco's central 
veterinary health authority and the official hea lth 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.  Th e documents are checked by the veterinary services 
after unloading (except in the case of  live animals, irrespective of th eir country of origin, and animal 
products in their raw state from countries not recogni zed as free of contagious disease).  Such imports 
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.66 
75. Phytosanitary import measures are governed by the Dahir of 1927, which regulates sanitary 
control for plants (as amended), as well as severa l orders governing the import of specific products.67  
                                                      
61 WTO document G/SPS/N/MAR/27, of 23 May 2008. 
62 Decree No. 2-94-76 of 22 November 1996, fixing the fee for veterinary sanitary inspection of 
imports of animals, animal food products, products of animal origin or animal reproduction products, and 
marine and freshwater products. 
63 Morocco has signed sanitary agreements with the following countries:  Angola, Argentina, Brazil, 
Bulgaria, China, Egypt, France, German y, Guinea, Hungary, India, the Islamic Republic of Iran, Japan, Jordan, 
Lebanon, the Libyan Arab Jamahiriya, Mauritania, Mexico, the Netherlands, Poland, Portugal, Russia, 
South Africa, Spain, Sudan, the Syrian Arab Republic, Tunisia and Turkey;  it has proposed or is considering agreements with a further 15 countries. 
64 The sanitary certificate must conform to the model certificate jointly agreed prior to import between 
the Moroccan authorities and the competent authorities in the country of origin. 
65 Order of the Minister of Agriculture, Rural Development and Marine Fisheries No. 603-05 of 
16 March 2005, amending the content of the veterinary health certificates mentioned 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. 
66 The products that may be subject to treatment are mainly intended for industry, for example, hides 
and skins or gelatine. 
67 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 infested 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 Minister of Agriculture and Agrarian Reform No. 966-93 of 20 April 1993;  Order of the Minister of Agriculture and Agrarian Reform No. 824-93 of 
4 June 1993 on the sanitary requirements for the import of certain fruit and ornamental species belonging to the 
"Rosaceae" family;  Order of the Minister of Agricu lture No. 832-02 of 12 June 2002, amending and 
supplementing Order No. 467-84. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 55 
 
 
This legislation defines the plants and plant pro ducts subject to phytosanitary inspection (conducted 
by the Plant Protection Service or the Service for th e Control of Seeds and Seedlings, attached to the 
Ministry with responsibility for agriculture), and lis ts the products whose impor t is banned or subject 
to obtaining a prior technical import authorization.68  Special requirements apply to the import of 
certain plants or plant products.69  Seasonal bans apply to the impo rt of plant reproduction material 
belonging to the seeded Rosaceae  family, which is authorized be tween 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.70  The cost of inspection, as well as reje ction or destruction of any shipment of 
banned products, must be met by the importer. 
76. Plant products or parts of plants whose impor t requires a phytosanitary certificate issued by 
the plant protection service in the exporting country are listed in Ministerial Order No. 832-02 of 2002.
71  The certificate must comply with the mode l laid down in the FAO's 1951 International Plant 
Protection Convention (IPPC), as amended.  Impor ts of potato seedlings, and tomato and eggplant 
seeds must also be accompanied by an additional d eclaration from the country of origin certifying that 
they are free from certain parasites and diseases a nd have been screened, cleaned and placed in new 
sacks.  The import of goods subject to phytosanit ary inspection is subject to presentation of a 
certificate of phytosanitary insp ection issued at the border. 
77. With regard to plant protection, Morocco has signed the FAO's IPPC and is a member of the 
European and Mediterranean Plant Protection Or ganization, the FAO/WHO Codex Alimentarius 
Commission and, since 8 October 2006, has also been  a member of the International Union for the 
Protection of New Varieties of Plants (UPOV).  Im port restrictions may also be imposed under other 
agreements signed by Morocco (Section (2)(v)). 
78. The new measures concerning imports adopted si nce Morocco's previous TPR include the ban 
imposed since January 2006 on imported animal foodstu ffs and foodstuffs of animal origin made from 
animals which were fed with meat, bone a nd blood meal or fats of animal origin72, and the 
requirement since February 2006 that im ports of plant material of the Genus Vitis (L.)  should obtain 
prior technical authorization for import.73 
79. Since its previous TPR, Morocco has notified the WTO of a series of other sanitary and 
phytosanitary measures.  These concern the sanitary and hygienic requirements to be met by poultry 
farms and slaughterhouses, hatcheries, meat-cutting plants, and egg-packing centres;  amendment of 
the zootechnical standards for the import of heif ers, and bovine and caprine breeding stock;  
amendment of the requirements for entry into Mo rocco of live bovine animals;  microbiological 
                                                      
68 A prior technical import authorization is required fo r products such as certain fruit and ornamental 
species belonging to the Rosaceae  family and plant material of the Genus Vitis (L.) . 
69 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. 
70 According to the aut horities, this is because in winter, bees (potential carriers of disease) are absent 
or inactive. 
71 These are:  shipments of seedlings, layers, cuttings, grafts, crowns, flower bulbs, flowers and buds of 
cut flowers, branches, leaves and foliage, fresh fruit, fruit stones, fresh vegetables, tubercles, bulbs, rhizomes, 
roots, plant fibre, hay and forage, oil seedcake, straw and bran, pollen, and seeds;  substrates to be used for growing crops on land where there is no soil and organic matter, either alone 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. 
72 Decree No. 2-05-1223 of 2 D ecember 2005, amending Decree No . 2-63-253 of 22 July 1963, 
banning the use of substances containing arsenic, antinomy or oestrogen for the feeding and breeding of certain 
animals;  and WTO document G/SPS/N/MAR/26, of 10 May 2005. 
73 WTO document G/SPS/N/MAR/21, of 14 June 2004. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 56 
 
 
standards applicable to animal food products and f ood products of animal origin;  import requirements 
for full-fat or skimmed milk for use as animal feed;  sanitary, qualitative and/or hygiene requirements 
applicable to marine and freshwater products and th e plants where they are treated, stored or placed 
on sale;  health accreditation for plants that manuf acture, treat and handle animal food products and 
food products of animal origin (health accreditation is still in the form of a draft law).74  Morocco has 
also banned the import of poultry and eggs for ha tching from countries that are not free of avian 
influenza. 
80. In May 2008, Morocco notified a draft decr ee establishing a committee on sanitary and 
phytosanitary measures.  This national committ ee is to be responsible for implementing the 
WTO Agreement on the Application of Sanitary and Phytosanitary Measures and for helping to draft 
any proposals that Morocco intends to make to  the WTO Committee on Sanitary and Phytosanitary 
Measures.  It will also be the national notification authority.75 
(c) Marking, labelling and packaging 
81. Morocco does not have any special regulations on the marking of containers.  However, in 
order to facilitate identification of products and speed up customs clearance, it is recommended that 
the shipping container show, inter alia , the net weight in kilogrammes.76 
82. Labels must generally be in French or Arabic  and show the country of origin.  Labels for 
foodstuffs must be in Arabic (and may be in  other languages as well without abbreviations).77  An 
Order by the Minister responsible for agriculture, however, states that certain imported products or 
those intended for a special type of customer and certain beverages manufactured locally may be 
exempt from the requirement to use Arabic.  Th e labels on processed food products must show, 
inter alia , the exact name of the product, its ingredient s, the sell-by date and, where appropriate, the 
address of the importer, manufacturer or packaging enterprise.78  Similar criteria apply to 
pharmaceuticals (including medicines) and, if they  are compounds, the name and percentage of each 
ingredient must also be indicated.79 
                                                      
74 WTO documents G/SPS/N/MAR/24, of 18 November 2004;  G/SPS/N/MAR/23, of 
19 November 2004;  G/SPS/N/MAR/22, of 18 Nove mber 2004;  G/SPS/N/MAR/ 20, of 8 March 2004;  
G/SPS/N/MAR/19, of 8 March 2004 ;  G/SPS/N/MAR/18, of 8 March 2004;  and G/SPS/N/MAR/17, of 
8 March 2004. 
75 WTO document G/SPS/N/MAR/28, of 23 May 2008. 
76 Dun & Bradstreet (2006). 
77 Decree No. 2-01-1016 of 4 June 2002, regulating the requirements for labelling and presentation of 
foodstuffs, as supplemented and amended by Decree No. 2-06-226 of 28 June 2007. 
78 The other compulsory indications are:  net quantity (in terms of volume or weight);  special 
instructions on conservation and the date of production;  name or company name;  country of origin or source (if 
failure to mention this is likely to mislead the buyer);  instructions for use (if their omission means that the 
product is not used properly);  other compulsory information prescribed by the regulatory provisions concerning 
certain foodstuffs (where applicable);  the percentage of alcohol for beverages exceeding 1.2 per cent of alcohol by volume;  and the number of the batch of production, manufacture or packaging to which the pre-packaged 
foodstuff in question belongs.  An indication of the name of the category followed by the specific name or the 
identification number is co mpulsory for all food add itives among the ingredients. 
79 Dun & Bradstreet (2006). Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 57 
 
 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures 
83. In general, natural or legal pe rsons wishing to engage in export activities must be listed in the 
Commercial Register.80  Exporters of products of animal or plant origin81, as well as any facilities 
manufacturing, processing or packaging food pr oducts for export, must obtain authorization 
(renewable annually) for registration from the Établissement autonome de cont rôle et de coordination 
des exportations  - EACCE (Independent Export Control a nd Coordination Agency), a government 
body attached to the Ministry of Agriculture.  Exporters of handicrafts must be registered as such. 
84. A Déclaration unique des marchandises  - DUM (Single Goods Decl aration) is required for 
any goods sent for export.  This must be accompanied (with some exceptions82) by an export 
document, namely, the foreign exchange undertaki ng, or the export licence required for export of 
goods subject to quantitative restrictions (Section (3)(iii)).83  The foreign exchange undertaking is 
drawn up by the exporter and the export licence is i ssued by the Ministry responsible for foreign 
trade. 
85. A foreign exchange undertaking is required for freely exportable goods.  Some goods are, 
however, exempt from this requirement, for exampl e, goods exported under te mporary export regimes 
or temporary export for outward processing, as well as samples and products of a value not exceeding 
an amount fixed by the authorities.  Under a fore ign exchange undertaking, the exporter undertakes to 
repatriate all the earnings from the exports within  a maximum period of 150 days (unless otherwise 
authorized in advance by the Foreign Exchange Board).84  Any postponement of this repatriation 
deadline must be the subject of an authorization requ est made to the Foreign Exchange Board.  In the 
case of export of services, the period for repatriati ng the earnings is one month as of the date on which 
they were payable. 
86. The export document must be submitted to Customs at the time of export of the goods, 
accompanied by the pro forma invoice.  Export documen ts for certain operations must be approved in 
advance by the Foreign Exchange Board.  This con cerns exports of the following:  consignments of 
products other than vegetables, fresh fruit, citrus  fruit, flowers and handicrafts products, as well as 
exports not involving payment of a value exceeding DH 3,000;  samples not involving payment of a value exceeding DH 10,000;  goods where the pa yment delay exceeds 150 days;  and goods of 
Moroccan origin (not involving payment) of a va lue exceeding DH 50,000 on behalf of non-resident 
natural persons.  Other documents are also required for export, namely prior authorization from the 
competent offices for certain products
85, the packing list, the international transport document, the 
                                                      
80 Some exporters are exempt, for example, those ex porting on an occasional basis, natural persons, 
cooperative associations, farmers and artisans. 
81 These are fruit and vegetables (fresh or processed), fisheries products (fresh or processed), wine and 
wine products, cereals, pulses, dried fruits, and herbal products. 
82 These are:  exports of no commercial value (up to DH 3,000);  export (not involving payment) of 
samples (not exceeding DH 10,000);  export of goods without any limit as to the amount by tourists leaving 
Morocco;  exports by a Moroccan  trader on behalf of a tourist (not ex ceeding DH 50,000);  and exports under 
one of the customs regimes (export for outward processing, temporary export).  Exporters must, however, 
complete a DUM. 
83 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. 
84 Foreign Exchange Board Circular No. 1606 of 21 September 1993. 
85 These are:  works of art and antiques (authoriza tion from the Ministry of Culture);  vehicles 
purchased with loans (authorization from the loan entity financing the purchase of the vehicle concerned);  WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 58 
 
 
wharfage, receipt or deposit documents or any ot her proof that the goods have been presented to 
Customs for the purpose of export. 
87. The export of some products of animal or plant origin86 or products of the crafts industry are 
subject to technical controls carried out by the EACCE and the Ministry responsible for handicrafts, 
respectively.  The EACCE is accred ited by the EC;  it verifies that the products comply with the 
various standards in the country of destination.  Handicrafts are not deemed to be handcrafted 
products without the quality control technical  endorsement of the Handicrafts Department. 
(ii) Export taxes 
88. The DH 0.50 tax on every quintal of maize e xported was abolished in  2005;  the revenue 
earned from this tax was paid monthly into the Crédit agricole du Maroc  - CAM (Moroccan 
Agricultural Credit Bank).  The levy of DH 7/tonn e on plant fibre exported was also abolished in 
2005.  The levy on the exploitation of phosphates, amounting to DH 34/tonne of crude phosphate equivalent, payable on exports was abolished in January 2008. 
89. The export of products subject to technical controls (Section (3)(i)) requires payment of an 
"inspection tax", unless the control concerns products whose export is subject to payment of a "special 
inspection tax". 
(iii) Export prohibitions, licensing and control 
90. Pursuant to current legislation, exports of goods  and services may be subject to restrictions in 
order to safeguard public morals, pub lic safety and order, human health , to protect fauna and flora and 
the national heritage (historical, archaeological and artistic), and to maintain the country's external 
financial position.
87 
91. Since Morocco's previous TPR, a number of cha nges have been made to the list of products 
subject to quantitative restrictions (and thus to e xport licensing).  Consequently, in addition to cereal 
flour (except rice flour), charcoal, collections and specimens for various collections (zoological, 
botanical, mineralogical and archaeological), and antiques over 100 years old, since May 2003 the list has included substances and equipmen t using ozone-depleting substances
88, and since August 2008, 
wheat and meslin, rye, barley, oats, maize, rice, grain sorghum, other cereals, groats and semolina of 
common flour and barley (in order to guarantee f ood security and offset the boom in global prices).89  
Tanned hides and skins or crust leather of bovine an imals, sheep and goats were removed from the list 
in December 2006.  Export licences are issued by th e Minister responsible for foreign trade and are 
valid for three months.  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.90 
                                                                                                                                                                     
products of endangered species of wild flora and fauna (CITES permit issued by the Department responsible for 
water resources and forests);  and potassium (authori zation from the Ministry responsible for mining). 
86 These are:  fish, eggs, vegetables, fruit, certain spices, honey, vegetable waxes, fruit juices, cider, 
wine, vinegar, some oils, cereals (except rice), some flour, and cotton, not carded or combed, and cotton linters. 
87 Dahir No. 1-91-261 of 9 November 1992, enacting Law No. 30-89 on foreign trade. 
88 These are some organic chemical products (HS Ch apter 29) and pharmaceuticals (HS Chapter 30), as 
well as certain insecticides, fungicides, herbicides , disinfectants and like products (HS Chapter 38). 
89 Order of the Minister of Foreign Trade, External Investment and Handicrafts No. 1308-94 of 
19 April 1994, determining the list of goods subject to quantitative restrictions on import and export, as 
amended. 
90 Title II, Article 8, 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. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 59 
 
 
92. Under multilateral agreements such as the CI TES or the Basel Convention, products, waste 
and/or species are subject to a permit, certificate or  export ban.  Endangered species of wild fauna and 
flora (Annexes I and II to the CITES) require an ex port permit or re-export certificate;  for species 
included by Morocco in Annex III, an export permit is required.  These permits or certificates are 
issued by the Department of Water Resources and Forestry.  The export of waste in list A of the Basel 
Convention requires prior authorization from the Department responsible for the environment. 
(iv) Export subsidies, promotion and support 
93. Morocco gives several incentives to enterprises whose activities are export-oriented.  These 
include fiscal incentives under the Investment Charter91, the free export zones (ZFEs) regime and 
customs regimes (REDs), as well as exchange faciliti es (i.e. accounts in convertible DH or in foreign 
currency) and export insurance. 
94. Under the Investment Charter, enterprises expor ting either goods or services are eligible for 
total exemption from corporation tax (IS) and income tax (IR) for five years, after which there is a 
50 per cent reduction in the IS (for that part of tur nover that is exported) and a 20 per cent reduction in 
IR.92  The same reduced IS and IR rates also appl y to enterprises which sell finished products to 
exporters established in export hubs (i.e. areas wi th enterprises that export only finished goods).  
Special incentives are given to exporting mining companies (Chapter IV(3)(i)).  In general, exports (including export services) are exempt (without any right to deduction) from payment of VAT. 
(a) Free export zones 
95. Free export zones (ZFEs) were  created by Law No. 19-94 of 26 January 1995.  Their 
organization and management are the subject of concessi ons granted, after an invitation to tender, to a 
body that undertakes to submit investors' applicatio ns to a local ZFE commission for approval.  This 
body serves as a one-stop shop for applications for authorization as a ZFE enterprise.  At present, 
there is one ZFE operating in Morocco, situated in  Tangiers, the ZFT.  Another two are being put 
established, one in Nador and the other in Tangier s airport.  Four more ZFEs are planned in the 
Tangiers-Mediterranean Special Development Z one;  they will deal only with logistics. 
96. The ZFT
93 covers 345 hectares and comprises an industrial in-bond zone and a logistical 
zone.  It is operated by the Tangiers Free Zone  Company (TFZ), a consortium made up of Moroccan 
private entities.94  Companies wishing to set up in this zone  must be engaged in at least one of the 
following sectors:  agro-industry;  textiles and leathe r;  chemicals and related industries;  the metal, 
engineering, electrical or electronics industries;  or in services related to the aforementioned 
activities.95  In 2008, there were 379 companies in all in  the Tangiers ZFE, with a total turnover of 
over €1 billion and 42,367 employees.  At the end of December 2007, the sectoral breakdown of the 
                                                      
91 Dahir No. 1-95-213 of 8 November 1995, enacting Framework Law No. 18-95 containing the 
Investment Charter. 
92 The Investment Charter defines the general framework determining the limits of the incentives that 
may be granted.  For example, enterprises exporting goods or services are eligible fo r tax incentives that may 
extend to full exemption from corporation tax (IS) and income tax (IR) for the amount of their turnover that is 
exported over a period of five years, and then a 50 per cent reduction.  For enterprises exporting services, these exemptions and reductions only apply to that part of the turnover exported and paid in foreign currency. 
93 The ZFT was created by Decree No . 2-96-511 of 10 November 1997;  its rules of procedure were 
approved by a Ministerial Order of 5 June 2000.  It was set up under the priority programme for infrastructure, which also planned another 300-hectare ZFE project in Nador (Decree No. 2-96-512, of 20 November 1997). 
94 These are:  BCM, BMCE, SNI, the African Insu rance Company, the Roya l Moroccan Insurance 
Company and the Moroccan Inter- Professional Retirement Fund. 
95 Decree No. 2-96-511 of 10 November 1997, creating the Tangiers Free Export Zone. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 60 
 
 
companies there (353 in all) was as follows:  services (146);  metal, electrical and engineering 
industries, particularly the automotive and aeronauti cal industries (90);  textiles and leather (78);  
chemicals and related industries (28) and agro-industry (11). 
97. In order to be eligible for ZFE status, enterpri ses must export the majority of their production;  
services enterprises working with fr ee zone enterprises are also given ZFE status.  Since July 2006, 
enterprises in free zones have been au thorized to sell part of their out put on the domestic market up to 
a limit of 15 per cent of their annual export turn over during the previous year.  Foreign exchange 
operations for transactions abroad by ente rprises established in ZFEs are totally free.96  Goods 
entering or leaving ZFEs are exempt from all duties and taxes on imports, exports, production, 
movement or consumption.  There are also a certa in number of other fiscal measures (Table III.6).  
The benefits given to these enterprises may not be cumulated with other benefits under different 
legislative provisions on investment.  Likewise, redu ced rates of tax may not be cumulated with other 
tax benefits.  Enterprises are free, however, to opt for the most beneficial tax regime. 
Table III.6 
Fiscal incentives given to free export zones (ZFE) 
Tax Benefit 
Registration and stamp duty Exemption for acts relating to  the constitution or increas e of capital for companies 
established in ZFEs. 
Exemption for land purchased to carry out i nvestment projects in ZFEs, provided that it 
remains the property of the enterprise fo r 10 years as of the date of approval. 
Corporation tax (IS) Total exemption for the first five y ears of operation and a rate of 8.75 per cent (instead of 
the usual rate of 30 per cent) for 20 consecutiv e years following the fifth year of total 
exemption. 
Income tax (IR) Total exemption for the first five years of operation and a reduction of 80 per cent on the 
tax payable for the subsequent 20 years. 
Deduction at source for revenue from shares, 
capital participation and similar earnings. Exemption for dividends and ot her similar share revenue when paid to non-residents. 
Such dividends and revenue are subject to a 7.5 per cent flat rate for the IS or the IR when 
paid to residents. 
Value added tax (VAT) Exemption with the right to de duction for products delivered and services supplied to 
ZFEs and coming from the terr itory where tax is payable. 
Professional taxa Exemption from this tax for the 15 years immediately following the start of operations. 
a In December 2006, the professional tax replaced the tax on business licences and the urban tax . 
Source : Directorate-General of Taxation, Le dispositif d’incitations fiscales  (The tax incentives sc heme).  Viewed at:  
http://www.invest.gov.ma/upl oad/10f/1003/incitations%20_fis cales_%20Francais_%202007.pdf. 
98. In addition to tax benefits, enterprises wishi ng to set up in the ZFT may follow streamlined 
procedures (i.e. one-stop shop), whic h allows them to avoid the red tape, a non-negligible advantage 
in Morocco, which is 128th out of 181 countries as far as the ease of doing business is concerned 
(Chapter II(5)).97 
(b) Customs regimes 
99. In order to boost the competitiveness of its en terprises, Morocco has various customs regimes 
(REDs), a total of eight that allow import with the suspension of duties and taxes (Table III.7), a prior 
export regime, and a drawback regime.  These prom ote the storage, processing, use and movement of 
goods.  In the case of industrial in-bond warehouses,  the companies benefiting from this regime may 
sell up to 15 per cent of the volume exported the pr evious year on the domestic market.  The prior 
export regime (i.e. special application of tempor ary admission for inward processing) allows the 
                                                      
96 Transactions within free zones may onl y be paid in convertible currency. 
97 World Bank (2008b). Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 61 
 
 
export of goods obtained from goods of foreign origin on which import duties and taxes have been 
paid and the re-import of an equivalent volum e of raw materials and semi-processed products 
virtually duty-free.  Unless otherwise authorized, operations under the REDs must be covered by 
security guaranteeing compliance with the commitments under these regimes. 
Table III.7 
Suspension regimes, 2009 
Title Benefits Beneficiaries 
In-bond or storage 
warehouse 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 or having 
available the equipment needed for 
the processing envisaged. 
In-bond processing Suspension of duties and taxes on goods imported for the purpose of 
undergoing operations that modify thei r 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 taxe s or a reduced rate of taxation 
in comparison with the goods to be utilized. Persons possessing or having 
available the equipment needed for the processing envisaged. 
Temporary export for outward processing Provisional export, with suspension of duties and taxes, prohibitions 
or other restrictions on the exit of products or goods of Moroccan origin, goods which entered the country after payment of import 
duties and taxes or were imported under the temporary admission for 
inward processing regime for the purpose of being worked or processed abroad before being reimported. All companies under Moroccan law. 
Temporary admission Import (for a period of six months to two years, unless otherwise 
provided), with suspension of dutie s 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;  professiona l 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 export Temporary export of goods (i.e. certain equipment, packaging, 
products and animals to be used or exhibited abroad) with suspension 
of duties and taxes with a view to their use abroad.  Persons in possession of the goods 
presented for export. 
Free industrial warehouse Suspension of duties and taxes on the import of materials, equipment, 
parts and spare parts, and goods to be  used with a view to the 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, pr ohibitions or other restrictions 
normally applicable.  All transport companies and 
operators. 
Source : Ministry of Finance and Privatization, ADII, La douane vous propose des solutions diversifiées  (Customs proposes 
several solutions).  Viewed at:  http:// www.douane.gov.ma/brochures/NEW%20edition/NEW%20 
PROCPECTUS.pdf;  and Ministry of Finance and Privatization (2006), Les régimes économiques en douane  
(Customs regimes), January.  Viewed at:  http: //www.douane.gov.ma/brochures/N EW%20edition/B2%20Fr.pdf. 
100. The drawback regime permits the refund to ex porting enterprises (according to a standard 
fixed rate) of duties and taxes originally paid on the goods exported, or on the products contained in 
the goods exported or consumed (including energy products) in the course of their manufacture.  Only 
the products determined in a decr ee are eligible for this regime. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 62 
 
 
(c) Export financing 
101. Exporters may make use of special financing tools such as pre-financing of exports and 
raising of credit abroad.  Credit abroad may be raised from a foreign correspondent through a 
Moroccan bank.  In the latter case, the remaining time-limit for payment must be 30 days or more. 
102. The reference interest rate applicable to expor t credits (pre-financing credits and credit raised 
abroad) is fixed in relation to the basic bank rate  for export credits plus a risk premium.  The 
maximum interest rate applicable is, however, limited by the regulations to 10 per cent.98 
103. Credits raised abroad in order to finance or pre-finance exports, as well as loans to re-finance 
existing commitments, are not subject to prior auth orization by the Foreign Exchange Board.  The 
exchange regulations also allow other financing formulas such as "forfaiting". 
(d) Insurance 
104. The Société marocaine d'assurance à l'exportation  - SMAEX (Moroccan Export Insurance 
Company), a parastatal company (the State holds 34.98 per cent of its capital of DH 37 million), is the only company specializing in export insurance.  The agri-food sector accounts for 40 per cent of its 
turnover, followed by the textile industry and then pharmaceuticals. 
105. The SMAEX offers two types of export insuran ce, namely, market credit insurance and public 
export insurance.  The latter is managed by th e SMAEX on behalf of the State.  Market credit 
insurance covers 90 per cent of the cost of the cr edit insured against risk of non-payment, owing 
either to an extended failure to pay or the inso lvency of the foreign client following a judicial 
settlement.  The premium for this insurance rang es from 0.25 to 1 per cent (depending on turnover, 
the period for payment and the destination) for commercial, industrial and services enterprises whose 
annual export turnover annually exceeds DH 5 millio n (personalized credit assurance, "ACP");  the 
rate is around 1 per cent of the value of estimated  exports for the financial year for other types 
(simplified credit insurance, "ACS"). 
106. Public export insurance covers the following:  guarantee against political risks, disasters and 
non-transfer
99;  the cover of special commercial risk s (for companies which export capital goods, 
carry out public works, or supply services lasting over one year);  fairs insurance;  and market survey 
insurance. 
107. The fairs and market survey insurance guarantee the exporter seeking new outlets 
reimbursement of up to 50 per cent of the costs in curred if the results of the exporter’s activities are 
unsuccessful or insufficient.  Fairs insurance covers  the costs committed for unsuccessful participation 
in an international trade event;  the guarantee amount s to 3 per cent of the approved budget.  There are 
two types of market survey insurance:  normal market survey insurance, "APN", for already 
established exporters seeking to consolidate their ma rket shares and/or win others, and simplified 
market survey insurance, "APS", for SME/ SMIs (whose export turnover does not exceed 
DH 1 million).  For these types of insu rance, the cost of the guarantee is 3 per cent and 1.5 per cent of 
the approved budget, respectively. 
                                                      
98 Order of the Minister of Finance No. 375-92 of 28 February 1992, amending the Order of the 
Minister of Finance No. 250-91 of 27 December 1990, regulating the interest and other bank terms applicable to credit operations. 
99 In the following cases:  act or deci sion by the government of the country of destination;  moratorium 
declared by the administrative authorities in that country;  a war or natura l disaster in the buyer's country;  and 
political or administrative problems preventi ng or delaying the tr ansfer of  funds. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 63 
 
 
108. Exporters are nevertheless free to conclude factoring and export insurance contracts with 
foreign specialized entities.100 
(e) Promotion 
109. Maroc Export (Moroccan Export Promotion Centre) is a State body under the supervision of 
the Ministry of Foreign Trade and is responsible fo r promoting and developing  exports of industrial, 
agriculture and agro-industrial products, as well as services.  Each year, it conducts the programme 
for the promotion of Morocco's activities abroad, d ecided upon by the Inter-Ministerial Committee for 
Promotion Activities.101  Maroc Export supports and promotes Moroccan companies that export or 
have export potential, undertakes studies and su rveys and tests products on foreign markets, 
disseminates economic and trade information on these markets, as well as 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 we ll as missions and meetings between Moroccan 
businessmen and foreign partners.  It is financed in part through the 0.25 per cent parafiscal import tax 
(Section (2)(iii)(c)). 
110. Maroc Export houses the Casablanca Trade Poin t, created in 1996, which is a trade 
facilitation centre for small and medium-sized enterp rises.  It endeavours to lessen the time required 
and the cost for trade transac tions through the following, inter alia :  electronic access to information 
on business opportunities;  publicity for products and companies on its website;  and access to foreign 
databases (on line and on CD-ROM). 
111. Since August 2007, all exporters have also been able to hold foreign currency and/or 
convertible DH accounts (which replaced the conver tible export promotion accounts (CCPEX)) with a 
Moroccan bank for up to 50 per cent of their e xport earnings in foreign currency repatriated 
(compared with 20 per cent previously).102  These funds are used to settle their professional costs in 
foreign currency.  The Foreign Exchange Board must  be notified of the opening of such accounts but 
prior authorization has no longer been required since August 2007.103 
112. Since 2007, exporters and approve d intermediary banks have been authorized to grant 
supplier or buyer credits to foreign customers.104  These may cover up to 85 per cent of the value of 
exports of goods or works and the supply of services to be provided abroad by Moroccan 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. 
113. The State also grants subsidies for the promo tion of exports of certain agricultural products 
(Section (3)(iv)). 
                                                      
100 The Foreign Exchange Board's Circular No. 1613  of 28 December 1993 gave Moroccan banks the 
authority to debit export promoti on convertible accounts (CCPEX) or fo reign currency accounts in order to 
settle premiums and commissions payable under insurance contracts. 
101 This Committee comprises representatives of the p ublic and private sectors and is chaired by the 
Minister responsible for foreign trade. 
102 The total amount of all accounts must not, however, ex ceed 50 per cent of the currency repatriated. 
103 Foreign Exchange Board Circulars No. 1607 (2 November 1993), No. 1626 (12 July 1995), and 
No. 1719 (1 August 2007). 
104 Foreign Exchange Board Circular No. 1722 on export credits (1 August 2007). WT/TPR/S/217/Rev.1 Trade Policy Review 
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(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) State trading, government -owned enterprises and privatization 
114. The Tobacco Authority, a State-owned co mpany, which had a general monopoly on the 
growing, manufacture, sale, purchasing, import a nd export of tobacco and tobacco products, was 
privatized in two stages (Table III.8).  However, the State's monopoly of the import and wholesale 
distribution of raw and manufactured tobacco  has been extended until 31 December 2010.105 
115. Since its previous TPR, Morocco has pursued its  privatization programme initiated in 1993.  
Since then 47 State-owned companies and 26 State-owned hotels (out of a total of 87 companies listed as due to be privatized) have been transferred (wholly or in part) to the private sector, for a total value 
of around DH 101 billion, including DH 12.297 billion worth of telecom licences.  The major 
operations since 2002 have included the sale of additional shares in Maroc Telecom, and the 
privatization of the Tobacco Authority, sugar companies and COMANAV (Table III.8).  In 2008, sales of the following companies were under way:  SONACOS, SCS, BIOPHARMA, SSM, SOCOCHARBO, BTNA and COTEF.  New companies ha ve been identified for potential inclusion in 
the list of companies to be privatized. 
116. The privatization process has enabled Morocco  to channel large-scale foreign direct 
investment (FDI) to industrial, energy and services sectors (particularly telecommunications, tourism and financial services).  Since 2001, some of the revenue from privatization (up to a maximum of 
50 per cent) has been paid into the Hassan II Fund in order to finance social and economic activities 
(Section (4)(ii)). 
Table III.8 
Sale of the State's shares (excluding the Banque centrale populaire (People's Central Bank (PCB)), 2002-2007 
Date Company Sector of activity Share sold 
(%) Buyer Revenue 
(DH million) 
05/02 SICOME Clothing industry (ready to wear) 11.4 HOLFIPAR (Morocco) 2.2 
10/02 FERTIMA Chemical industry (fertilizer s) 16 Adubos de Portugal (Portugal) 
Consortium of Moroccan 
investors 75.4 
06/03 FERTIMA Chemical industry (fertilizer s) 3 Adubos de Portugal (Portugal) 
Consortium of Moroccan 
investors 14.1 
06/03 Tobacco Authority Tobacco 80 ALTADIS Group 
(France-Spain) 14,080.0 
07/03 SONIR Paper industry (printing and 
distribution of newspapers) 72.97 Maroc soir (Morocco) 22.0 
09/03 SOMACA Vehicle assembly 26 Renault s.a.s (France) 65.0 
12/04 Maroc Telecom Telecommunications 14.9 Casablanca stock exchange 
and Euronext Paris 8,896.2 
01/05 Maroc Telecom Telecommunications 16 Vivendi Universal (France) 12,400.0 
09/05 SUTA Agri-food industry (sugar) 93.94 COSUMAR (Morocco) 518.6 
09/05 SUCRAFOR Agri-food industry (s ugar) 87.46 COSUMAR (Morocco) 88.3 
09/05 SUNABEL Agri-food industry (s ugar) 94.53 COSUMAR (Morocco) 237.3 
09/05 SURAC Agri-food industry (s ugar) 95 COSUMAR (Morocco) 523.5 
10/05 SOMACA Vehicle assembly 12 Renault s.a.s (France) 30.0 
07/06 Maroc Telecom Telecommunications 0.1 Private investors (through the 
stock exchange) 98.6 
08/06 Tobacco Authority Tobacco 20 ALTADIS Group 
(France-Spain) 4,020.0 
09/06 Somathes Agri-food industry 100 Holmarcom 539.0 
05/07 COMANAV Maritime transport 75.93 CMA-CGM (France) 1,182.2 
                                                      
105 Decree Law No. 2-06-386 of 28 July 2006, amending and supplementing Law No. 46-02 on the raw 
and manufactured tobacco regime. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 65 
 
 
06/07 DRAPOR Port dredgi ng 100 SATRAM (Gabon) 327.6 
06/07 Maroc Telecom Telecommunications 4 Stock exchange 4,571.3 
Source : Ministry of the Economy and Finance (2007), Privatisation:  Bilan & perspectives  (Privatization:  Results & 
outlook), December, Rabat. 
117. At the end of 2007, the portfolio of State holdings comprised 695 entities (compared with 
741 in 2000), including 255 government-owned co rporations and 440 companies (94 State-owned 
companies, 120 government-owned subsidiaries and 226 semi-public companies).106  I n  2 0 0 7 ,  t h e  
turnover of government-owned enterprises (i.e. a ll government-owned corporations and companies) 
was DH 133.3 billion.  Investment by government-o wned enterprises reached a record figure of 
DH 50 billion that year.  At December 2007, 35 gove rnment-owned enterprises were being liquidated. 
118. Privatization in Morocco is governed by Law No. 39-89.107  The Law defines three methods 
of privatization:  through the financial market (Cas ablanca stock exchange), bidding or direct sale.  
Bidding is the method most commonly used (49.7 per cent of revenue generated compared with 
68.5 per cent in 2002), followed by direct sale108 (30.4 per cent compared with 22.6 per cent in 2002) 
and public offer of sale on the stock exchange (19. 3 per cent compared with 8.9 per cent in 2002).  
Privatization transactions are subject to post-transf er follow-up of the buyer's contractual undertakings 
throughout the period fixed in the contract of sale, usually two to five years. 
119. The legislation allows a maximum of 10 per cent of the capital of enterprises to be privatized 
to be reserved for employees when an  enterprise is sold or 20 per cent of the shares up to a ceiling of 
10 per cent of the capital when shares are sold.  Employees may be given a maximum reduction of 15 per cent on the selling price.
109  In order to boost regional develo pment, priority may be given to 
natural persons resident, born or engaged in an ec onomic activity in the region where the enterprise is 
situated, to Moroccan citizens belongi ng to the region, to companies whose objective is to develop the 
regional economy and which have th eir headquarters in the region, or to cooperative associations 
having their headquarters there.  In the case of sale of the State's 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 ag ricultural cooperative associations.  In such cases, 
the procedure followed is limited competitive bidding.
110  The Ministry responsible for effecting the 
transfers, an inter-ministerial Commission composed of five members (Transfer Commission) and an 
Evaluation Body supervise the transactions. 
                                                      
106 The entities are designated as follows:  "State-owned companies" if all the capital is held by 
government bodies;  "government-owned subsidiaries" if over 50 per cent of the capital is held by government bodies;  and "semi-public companies" if up to 50 per cent 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 
government-owned enterprises and other bodies).  Government holdings of less than 5 per cent are not included in the portfolio. 
107 Dahir No. 1-90-01 of 11 April 1990, enacting Law No. 39-89 authorizing the transfer of 
government-owned enterprises to the private sector. 
108 Direct sale is used to exercise pre-emptiv e rights among shareholders following unsuccessful 
invitations to tender, in order to respect pre-emptive rights or priority, or for reasons of regional development or protecting jobs. 
109 Decree No. 2-90-577 of 16 October 1990, implementing Article 7 of Law No. 39-89 authorizing the 
transfer of government-owned enterp rises to the private sector, as amended and supplemented by Decree 
No. 2-99-125 of 14 May 1999. 
110 Decree No. 2-90-402 of 16 October 1990, based on the authority provided by Article 5 of Law 
No. 39-89 authorizing the transfer of government-owned enterprises to the private sector, as amended and supplemented by Law No. 35-98, enacted by Dahir No. 1-99-132 of 13 May 1999. WT/TPR/S/217/Rev.1 Trade Policy Review 
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120. The period since Morocco's previous TPR has al so seen the emergence of Moroccan or joint 
investment funds, which mainly finance companies en gaged in markets deemed to be growth markets 
such as industry, distribution, real estate and tourism. 
(ii) Incentives 
121. Several incentives are given at the horizontal leve l (Chapter II(5)) or to specific sectors.  At 
the sectoral level, there is the Hassan II Fund fo r Economic and Social Development, created in 
2000111, which, inter alia , promotes investment through financial contributions (in the form of 
financial holdings, refundable advances or loans and non-refundable fi nancial contributions)112 to 
sectors such as textiles, clothing and wearing appa rel;  the automotive indust ry;  electronic assembly 
or sub-assembly;  the manufacture of equipment for the aeronautical industry;  nanotechnology;  and 
microelectronics and biotechnology (Chapter II(5)).   From the time it was set up until the end of 
December 2005, 111 projects had been implemente d involving contributions of over DH 4.5 billion 
by the Fund, mainly in the textiles sector (51 per cent), followed by sub-contracting in the automotive 
sector (31 per cent).  A large part of the Fu nd's resources come from privatization revenue 
(Section (4)(i)). 
122. Fiscal incentives (including export subsidies)  are still granted for agricultural products 
(Chapter IV(2)).  There are also sectoral incentives in the mining sector (Chapter IV(3)(i)), the energy 
sector (Chapter IV(3)(ii)) and in certain branches of the services sector (for example, tourism and 
transport (Chapter IV(5)(iii) and (ii)).  Speci al incentives are given to exporting enterprises 
(Section (3)(iv)). 
123. Consumer prices for certain agricultural products  continue to be subsidized (for example, 
domestic common wheat flour and sugar (Chapter IV(2 )), and energy products (butane gas and liquid 
and gaseous petroleum produc ts) (Chapter IV(3)(ii)). 
124. Since 2003, Morocco has been implementing a polic y aimed at vitalizing its industrial fabric, 
based in particular on initiatives to benefit SMEs.113  The creation of the Agence nationale de 
promotion de la petite et moyenne entreprise  - ANPME (National agency for the promotion of SMEs) 
in November 2002 made access to credit easier for SMEs, in particular through the assistance given 
by the ANPME for implementing business plans for investment and the strategic and financial 
                                                      
111 Decree No. 2-00-129 of 16 March 2000 establishes 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. 
112 As a general rule, the purpose of the Fund is to provide financial support for the following:  housing 
programmes, highway infrastructure, irrigation, forest management, structures for industrial and tourism 
investment, building of sports and cultural centres, creation of infrastructure for small fishing ports and for developing of information technology;  activities to promote employment, particularly through micro-credit 
associations;  and in general all projects helping to promote investment and employment. 
113 According to the Dahir No. 1-02-188 of 23 July 2002, enacting Law No. 53-00 containing the small 
and medium-sized enterprise charter, an SME is any enterprise managed and/or administered directly by natural 
persons who own it, co-own it or have shares in it, prov ided that not more than 25 per cent of its capital or 
voting rights are held by non-SMEs.  This ceiling may be exceeded, however, if the enterprise is owned by a 
collective investment fund, capital investment company, risk capital entity or financial body authorized to make 
use of public savings.  In addition, the maximum permanent payroll in existing SMEs must not exceed 200 and, over the previous two financial years, annual turnover (e xcluding tax) must not ha ve 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. Kingdom of Morocco WT/TPR/S/217/Rev.1 
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analysis for rescheduling SMEs bank debts;  th e upgrading of accounting systems to enhance the 
transparency of SMEs;  and the signature of agreem ents with banks.  In addition, sectoral financing 
schemes specific to SMEs (FOMAN) or generally  available (FORTEX and RENOVOTEL) have been 
introduced (Chapter IV(4) and (4)(iii)).  Severa l guarantee funds facilitate  financing of their 
investments for SMEs or other enterprises. 
(iii) Competition policy and price controls 
125. Competition policy and price controls are governed by Law No. 06-99 on free pricing and 
competition, and its implementing decree.114  The two texts are based on the principle of freedom to 
do business, enshrined in the 1996 Constitution.  The sc ope of this legislation covers:  all natural or 
legal persons whose activities have an impact on competition in the Moroccan market;  production, 
distribution and services, including those provide d by government officials;  and understandings 
(between exporters) that affect competition on the domestic market. 
126. The Law lays down the principle of pricing freedom and pricing based on free competition, 
which is, however, restricted by the exceptions that gi ve the State the right to intervene.  This is the 
case for monopolies;  ongoing supply difficulties;  legislative or regulatory provisions;  large-scale 
disasters or abnormal market situations;  and exc essive price fluctuations.  At the request of 
professional organizations or at the initiative of th e Government, prices may be subject to approval. 
127. The Law sets out the rules on transparency a nd prohibits practices that restrict relations 
among economic operators.  The following practices are deemed to be restri ctive:  practices that affect 
the consumers' freedom of choice (the Law makes it compulsory to provide information and prohibits 
refusal to sell or provide a service, and sales or  services contingent upon the purchase of another 
product or service, and sales or services with a premium);  practices that restrict trade relations among professionals (the obligation to provi de an invoice and to communicate price lists and terms of sale;  a 
ban on compulsory minimum resale prices, discriminatory practices, refusal to meet buyers' requests and tied sales);  and practices relating to st orage of goods (the Law combats smuggling and 
speculation by prohibiting "clandestine storage"). 
128. The Law also prohibits concerted action, agre ements, understandings or  collusive action and 
the abuse of a dominant position when the objective is  to prevent, restrict or distort competition.  
Exceptions may apply to SMEs and agreements a llowing farmers to market their products;  or 
practices that make a sufficient contribution to "econo mic progress" to offset the restrictions and give 
users a fair share of the benefits.  When eval uating the contribution to economic progress, the 
Competition Council, an advisory body comprising representatives of the government authorities and 
civil society, takes into account  the enterprise's competitiveness. 
129. Economic concentration projects liable to pr ejudice competition are submitted to the 
Competition Council by the Prime Minister for an opinion.
115  Concentration is defined as the result of 
any act that includes a transfer of property or use of  all or part of an enterprise's assets, rights and 
obligations, or which allows an enterprise to exercise a decisive influence over another.  
Concentrations as such are not prohibited, they are monitored. 
                                                      
114 Law No. 06-99 on free pricing and competition (which entered into force on 6 July 2001), and its 
implementing Decree No. 2-00-854 of 17 September 2001.  They replace Law No. 008-71 on price regulation 
and controls and requirements for stocking and selling products and goods. 
115 Article 10 sets 40 per cent of market share as the threshold for notifying the competition authority. WT/TPR/S/217/Rev.1 Trade Policy Review 
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130. The Government's control is exercised, inter alia , through the Pricing and Competition 
Directorate116 (an administrative body within the Mini stry of Economic and General Affairs), 
responsible for implementing the relevant legisla tion.  The Competition Council plays an advisory 
role as regards concentration, anti-competitive pr actices and pricing, but has no decision-making 
authority.  It may be consulted by Parliame nt, the Government, regional councils and urban 
communities, chambers of commerce, industry and services, professional chambers, trade union and professional organizations or  consumers' associations.
117  It cannot, however, act on its own initiative 
or at the instigation of an enterprise.  It may recommend that the Prime Minister bring the matter before the King's Prosecutor at the competent court of first instance in order to initiate criminal 
proceedings.  Sanctions usually fall within the compet ence of the courts.  The Prime Minister may, on 
the recommendation of the Competition Council, order that the anti-competitive practices be 
terminated within a specified period or impose special  conditions.  There is also an Inter-Ministerial 
Pricing Commission
118, an advisory body responsible for exam ining issues relating to price controls 
submitted to it for an opinion. 
131. According to the authorities, no competition-re lated dispute has been brought before the 
courts since 2002;  nevertheless, administrative decisi ons have been taken.  The most recent case of 
violation of the competition legislation concerned anti-competitive practices in the edible oils sector. 
132. Some sectors have their own regulatory authoriti es responsible for competition.  This is the 
case, in particular, for telecommunications ( Agence nationale de réglementation des 
télécommunications  - ANRT (National Telecommunications Regulatory Authority)), banks (BAM), 
the stock exchange (Council for Ethical Standards in  the Securities Market), insurance (the Insurance 
and Social Security Directorate), the audiovisual market ( Haute autorité de la communication 
audiovisuelle  - HACA (High Authority for Audiovisual Communication)), and ports ( Agence 
nationale des ports  - ANP (National Ports Agency)).  Only  the ANRT, however, has the exclusive 
right to deal with competition issues in its sector.  
133. There were certain shortcomings when implementing the legislation.  For example, the 
Competition Council lacked resources and its operati on was interrupted.  It does not have its own 
budget.  Moreover, although the terms of its member s expired in 2006, it was only at the end of 
December 2008 that the Council had a new Chair and new members.  The Decree giving legal status to the Competition and Pricing Directorate, res ponsible for monitoring competition and the proper 
operation of the market, has still not been approv ed.  It has, however, been adopted by the 
Government Council.  This Decree defines the task s of the Directorate and an organization chart. 
134. Pursuant to Law No. 06-99, freedom of prici ng does not apply to products and services on a 
list fixed in the regulations.  Si nce its previous TPR, Morocco has continued gradually to remove 
various products and services from this list.  For example, rail transport of passengers and goods, 
                                                     
 
116 The task of the Competition and Pricing Directorate is, inter alia , to:  draft legislative texts and 
regulatory texts on competition and trade restrictive practices, and be responsible for their implementation;  
undertake national and sectoral surveys relating to competition;  prepare the files on cases to be brought before 
the Competition Council and, where applicable, files fo r the judicial authorities;  ensure protection of 
consumers' economic interests;  and, in collaboration with the authorities and entities concerned, formulate pricing policy and the policy on buffer stocks. 
117 It must be consulted on regulatory texts that may restrict competition;  before prices and terms of 
sale are determined;  and on the granting of State or local authority aid. 
118 It comprises:  the Prime Minister (or the government authority delegated by him or his 
representative) (chair);  the government authorities respon sible for the interior, finance, agriculture, industry and 
trade, employment, planning, economic and general affairs (or their representatives);  and representatives of the 
government authority with competence for th e sector being addressed by the Commission. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 69 
 
 
industrial fish, domestic air transport of passengers , freight road transport, refrigerated warehouses, 
docks-silos, compulsory vehicle insurance, and veterinarians' fees have been removed.  The 
production price for raw tobacco has also been liberalized. 
135. The State continues to regulate119 the price of subsidized goods (domestic common wheat 
flour, sugar and petroleum products), basic services (drinking water, sanitation, electricity, passenger 
road transport, urban passenger transport, school books), health products and services 
(pharmaceuticals, medical acts and services in the pr ivate sector, acts by midwives and nurses in the 
private sector), products and services under a monopo ly (manufactured tobacco, postal services), acts 
by bailiffs, acts in Hebrew (i.e. legal acts draw n up by Hebrew-speaking notaries).  Maximum profit 
margins are also fixed for some food products (refi ned sugar) and pharmaceuticals.  The price of fuel 
is fixed according to a special regime that takes into account fluctuations in global prices. 
(iv) Government procurement 
136. In 2008, government procurement amounted  to around DH 100 billion (some 15 per cent of 
GDP) and accounted for a large share of turnover in  sectors such as building (70 per cent of turnover) 
and civil engineering (80 per cent).  The General Treasury of the Kingdom (T GR) is responsible for 
monitoring the legality of the operations and for prio r verification of the availability of funds.  The 
Court of Audit and the regional courts of audit also play a role in monitoring government 
procurement.  The Procurement Commission, which is attached to the Secretariat General of the 
Government, has competence, inter alia , for giving an opinion on draft legislative or regulatory texts 
on government procurement, drawing up instru ctions for the procurement services, proposing 
provisions to supplement the regulations , and codifying and updating the latter.120 
137. Morocco does not have any central procuremen t office for the Government or any single 
authority responsible for awarding contracts.  Mi nistries, government-owned  enterprises and local 
authorities award contracts themselves.  Th e Ministers are the authorizing officers ( ordonnateurs ) and 
have the authority to approve contracts.  They ma y delegate the procedure (organization and award of 
contracts) to their deputies ( sous-ordonnateurs ) (the authorities which award the contracts).  For local 
authority contracts, the authorizing officers are th e governors and the presidents of the local councils 
and trade union committees;  the president of the inter-regional cooperation co mmittee;  and the Wali 
(prefect) of Rabat-Salé. 
138. In 2007, Morocco introduced a new overall frame work for awarding government procurement 
contracts and their monitoring and administration, adopting Decree No. 2-06-388121, repealing Decree 
No. 2-98-482 (in force since 1 July 1999).122  The new Decree came into force on 19 October 2007.  
The purpose of this reform of the legislative framework was, inter alia , to reinforce competition, 
enhance the transparency in administering contracts,  give competitors and contractors stronger rights, 
and to streamline and clarify procedures.  One important  step has been to define concepts that had not 
previously been specified (contracts for works, services, supplies), as well as adding some new 
                                                      
119 Order of the Minister responsible to the Prime Minister for economic and general affairs 
No. 1309-06 of 4 July 2006, determining the list of products and services whose prices are controlled. 
120 Decree No. 2-75-840 of 30 December 1975 on reform of the Procurement Commission. 
121 Decree No. 2-06-388 of 5 February 2007, determining the criteria for awarding government 
procurement contracts and the relevant methods, as well as certain rules on their management and monitoring. 
122 For details on the regime in effect up to 2007, see WTO (2003). WT/TPR/S/217/Rev.1 Trade Policy Review 
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concepts.  In addition to Decree No. 2-06-288, the legal and regulatory framework includes a number 
of other legislative texts.123 
139. Decree No. 2-06-388 on government procuremen t defines the requirements and methods for 
awarding contracts for works, supplies or services on behalf of the State.  The following are not, 
however, covered by the Decree:  agreements or cont racts which the State must conclude according to 
the methods and rules of ordinary law124 (i.e. contracts such as those for the supply of water, 
electricity or telephone services, or adhesion contr acts);  contracts for delegated management of 
services and public works;  sale of goods and services provided among government services covered 
by public accounting rules;  and contracts awar ded under agreements or conventions signed by 
Morocco with international organizations or ot her States (where these expressly specify special 
requirements and methods for awarding contracts) .  The entities covered by the legislation on 
government procurement include government depa rtments (ministries and their decentralized 
services), local authorities pursuant to Article 41 of Royal Decree No. 330-66 (i.e. public accounting rules)
125 and établissements publics  - EEP (government-owned corporations) that decide to apply it.  
The other EEPs have internal re gulations on government procurem ent adopted by their governing 
board and endorsed by the Minister of Finance. 
140. As was the case for the preceding decree, Decr ee No. 2-06-388 provides for the following 
methods for awarding contracts:  competitive bidding  (open or limited, and with prequalification), 
competition, negotiated contracts, and purchase orde rs.  Competitive bidding is most commonly used 
(accounting for 90 per cent of contracts) (Table III.9).  It is open if all candidates can submit a bid and 
limited if only those candidates (which must be at least three) which the contracting agency has 
decided to consult may submit bids.126  Competitive bidding with prequalification means that only 
candidates that have sufficient capacity, from both th e technical and the financial point of view, are 
authorized to submit bids, after a commission has given its approval. 
                                                      
123 Other legal texts apply to government procurement, for example:  Decree No. 2-99-1087 of 
4 May 2000, approving the list of general administrative clauses applicable to public works contracts;  Decree 
No. 2-01-2332 of 4 June 2002, approving the list of general administrative clauses applicable to design contracts 
and project management;  Law No. 61-99, enacted by Dahir No. 1-02-25 of 3 April 2002 on the responsibility of government contracting agencies, comptrollers and accountants;  Circular No. 14/99 of the Prime Minister, of 
19 May 1999, extending application of the system for the qualification and classification of building and public 
works enterprises in relation to the award of constructi on and public works contracts;  Decree No. 2-98-984 of 
22 March 1999, establishing a system for the approval of natural or legal persons providing design and project 
management services in respect of the aw ard of certain services contracts on be half of the State;  and a series of 
accompanying texts defining the model documents and es tablishing implementing or ders for the Decree of 
30 December 1998;  Decree No. 2-03 -703 of 13 November 2 003 on payment periods and payment of default 
interest in connection with government contracts and Order No. 617-04 of 31 March 2004 of the Minister of 
Finance on its implementation;  and the Dahir of  28 August 1948 on collateral for government procurement. 
124 Decision No. 3-70-07 of the Prime Minister, of 18  September 2007, defines the list of services that 
may be the subject of ordinary law contracts or agreemen ts such as the following:  those between State services 
administered independently and government departments;  subscriptions to telecommunications networks, the 
internet and online databases;  purchasing and subscribin g to newspapers and various publications;  purchase of 
literary, scientific or art works;  medical consultations;  le gal, scientific or literary advice or research that cannot 
be the subject of bidding;  postal services and postal expenses;  deeds for the sale or rental of property;  
insurance for vehicles belonging to government departments. 
125 Royal Decree No. 330-66 of 21 Ap ril 1967 containing the general regulations on public accounting, 
as amended. 
126 Limited competitive bidding applie s solely to contracts that do  not exceed DH 1 million for the 
work to be done and that can only be carried out by a limited number of contractors, suppliers or providers of services because of their nature, their complexity, or the size of the equipment involved. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 71 
 
 
141. The competition method is used if special consid erations justify it, for example, for technical, 
aesthetic or financial reasons.  The contract negotiate d allows the contracting agency to negotiate the 
terms of the contract with one or more candidates.127  Purchase orders may be used for contracts up to 
a maximum of DH 200,000 (compared with DH 100,0 00 previously), and at least three candidates 
must now be consulted (unless otherwise provided). 
Table III.9 
Use of methods for awarding government procurement contracts, 2002-2007 (per cent) 
Year % Open competitive 
bidding Limited competitive 
bidding Negotiated contracts 
2002 Number 80.8 0.4 18.7 
 Value 74.8 1.0 24.2 
2003 Number 86.9 0.1 13.0 
 Value 74.2 0.5 25.2 
2004 Number 90.8 0.2 9.0 
 Value 83.8 0.1 16.1 
2005 Number 88.9 2.8 8.2 
 Value 64.1 0.8 35.1 
2006 Number 86.6 6.3 6.9 
 Value 44.9 2.0 53 
2007 Number 88.0 7.1 4.9 
 Value 53.9 1.1 45.8 
Source : Information provided by the Moroccan authorities. 
142. The required criteria are set out in the tender specifications.  The contract is awarded to the 
bid evaluated and deemed the most economically  advantageous.  The criteria used may be, inter alia , 
the utilization cost, the technical value of the bi d or its innovative charac ter, the environmental 
protection performance, the completion or deliver y deadline, the aesthetic and functional qualities, 
after-sales service, technical assistance, as well as the cost of the services and guarantees provided. 
143. The Bids Commission is responsible for public opening of the bids and for evaluating them.  
The Commission's members are appointed by the contrac ting agency and convened at its request.  It is 
composed of a representative of the contracting ag ency (chair);  two other representatives of the 
contracting agency;  a Representative of the General Treasury of the Kingdom;  a representative of the 
Ministry responsible for finance (if the estimated amount of the contract exceeds DH 30 million);  and 
a representative of the Ministry of Trade (for supplies contracts exceeding DH 1 million).  Any other person, expert or technician, whose participation is  deemed useful may also sit on the Commission. 
144. Decree No. 2-06-388 reaffirmed the preference th at may be given to Moroccan enterprises for 
contracts for works and related design contract s.  The amounts bid by foreign enterprises are 
increased by a percentage not exceeding 15 per cent.   When groups comprising Moroccan and foreign 
enterprises bid, the percentage applies to  the share of the foreign enterprises. 
145. To enhance transparency and boost competiti on, the new Decree has introduced a number of 
amendments.  For example, open or competitive bi dding or bidding with prequalification must be 
published in at least two national ne wspapers (one of which must be  in Arabic and the other in a 
foreign language) and on the government procur ement website (operating since January 2007).  
Henceforward, it may also be published simultaneously in the official gazette of legal, judicial and 
                                                     
 
127 The cases in which contracts may be negotiated,  after notification and a call for competition, or 
without notification or any preliminaries and with out a call for competition are listed in Article 72. WT/TPR/S/217/Rev.1 Trade Policy Review 
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administrative announcements, in specialized publica tions or by any other means, in particular, 
electronically.  The 21-day deadline for notification is  increased to 40 days for large contracts (for a 
total of at least DH 65 million excluding tax fo r works and DH 1.8 million excluding tax for supplies 
and services).  This deadline can no longer be curtailed. 
146. The government procurement website also allo ws procedures to be dematerialized;  its 
introduction should be completed in 2010.  Ultimately, in addition to  consultation of a database on 
government procurement, it will allow bids to be  made online.  The site will also include, inter alia , 
future government procurement plans, the results of bids, and reports on fulfilment of contracts.  The 
documents to be submitted by bi dders have been standardized. 
147. The reasons for rejecting bids must automatically be communicated to bidders;  in the past, 
the reasons were given only if a specific request wa s made.  A system of appeals has been introduced 
which allows bidders to raise the matter with the cont racting agency if there is a dispute.  The latter 
must respond within seven days following the receipt  of the appeal.  If the bidders are not satisfied, 
they may bring the matter to the attention of the Minister concerned who, inter alia , may give them 
the possibility of appealing to the Procurement Commission. 
148. Decree No. 2-06-388 has also clarified the criteria for allotment and regulated subcontracting 
(which must not exceed 50 per cent of the amount of the contract).  The Decree has also introduced 
renewable contracts allowing the contractor to receive supplies uninterruptedly from the same 
supplier over a maximum period of three years.  Th e term for framework contracts has been lowered 
from five to three years.128 
149. The obligation to monitor fulfilment of the cont ract and carry out internal audits has been 
extended to all contracts (and not only those for public works) for an amount exceeding DH 5 million;  these contracts must be the subject of a report sent to the Minister responsible. 
150. Morocco is neither a party nor an observer to the Plurilateral Agreement on Government 
Procurement. 
(v) Intellectual property rights 
(a) Overview 
151. Morocco is a member of the World Intellectual Property Organization (WIPO).  It is party to 
the following conventions or arrangements:  Pa ris Convention for the Protection of Industrial 
Property;  Berne Convention for the Protection of L iterary and Artistic Works;  Universal Copyright 
Convention;  Patent Cooperation Treaty (PCT);  Madrid Agreement Concerning the International 
Registration of Marks and its Protocol;  Hague Agreement Concerning the International Deposit of 
Industrial Designs;  Brussels Convention Relating to  the Distribution of Programme-Carrying Signals 
Transmitted by Satellite;  and the Nairobi Treaty on the Protection of the Olympic Symbol.  On 8 October 2006, Morocco also became a member of the International Union for the Protection of New 
Varieties of Plants (UPOV). 
152. Since the Morocco’s previous TPR, a number of important changes have been made to the 
legislative framework for intellectual property.
129  For example, Law No. 17-97 on the Protection of 
                                                      
128 Framework contracts cover recurrent supplies whose quantities are not necessarily known and may 
be awarded when the amount and timetable for the supply of a service cannot determined in advance. 
129 WTO document IP/N/1/MAR/3, of 7 April 2008. Kingdom of Morocco WT/TPR/S/217/Rev.1 
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Industrial Property130 came into force on 18 December 2004 to replace the 1916 Law.  In turn, it was 
amended by Law No. 31-05 in 2006.131  Law No. 2-00 on copyright and related rights (in force since 
18 November 2000) was also amended in 2006 by Law No. 34-05.132  Law No. 25-06 on distinctive 
signs of origin and the quality of foodstuffs and agri cultural and fisheries products came into force in 
December 2008.  The protection of new plant varie ties, governed by Law No. 9-94, was reinforced by 
the entry into force of the International Convention for the Protection of New Varieties of Plants for 
Morocco on 8 October 2006.133  The reason for these amendments w as the concern to bring Morocco's 
legislation into compliance with the country’s inte rnational commitments and with its bilateral free 
trade agreements (particularly that with the United States of America). 
153. The Office marocain de la propriété industrielle et commerciale  - OMPIC (Moroccan 
Industrial and Commercial Property Office)  - a Government body set up in 2000134 within the 
Ministry of Industry, Trade and New Technology - is  responsible for administering industrial property 
titles (patents, industrial designs and trademarks ) and keeps the Central Commercial Register.  
Copyright and related rights are administered by the Bureau marocain du droit d'auteur  - BMDA 
(Moroccan Copyright Bureau)135, supervised by the Ministry of Communication, and the protection of 
new plant varieties is administered by the Minister responsible for agriculture. 
154. The ADII is in charge of applying measures at  the border.  The new legislation has expanded 
its sphere of competence and allows it automatically  to suspend the release for circulation or to seize 
goods suspected of being counterfeit or pirated at the border.  They may also be seized at the written 
request of the owner of a protected trademark, the holder of an exclusive exploitation right, or the 
owner of a copyright or related right.  Since 2006, the BMDA has also been authorized to seize 
pirated articles automatically. 
155. The Comité national pour la propriété  industrielle et anti-contrefaçon - CONPIAC (National 
Industrial Property and Anti-Counterfeiting Committe e), whose establishment had been announced in 
December 2005, started to operate in April 2008.   The CONPIAC brings together the government 
bodies concerned136 and private operators sponsored by the Confédération générale des entreprises du 
Maroc  - CGEM (General Confederation of Moroccan Enterprises), and its purpose is to strengthen 
cooperation and coordination among the different stakeholders in order to combat counterfeiting.  In 
2003, a permanent inter-ministerial committee to monitor audiovisual recordings was created. 
                                                      
130 Dahir No. 1-00-91 of 15 February 2000, enacting Law No. 17-97 on the protection of industrial 
property. 
131 Dahir No. 1-05-190 of 14 February 2006, enacting Law No. 31–05, amending and supplementing 
Law No. 17-97 on the protection of industrial property. 
132 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. 
133 Other laws contain provisions relating to the protection of intellectual property:  the Law on Free 
Pricing and Competition (2000);  the Customs Code (2000);  the Commercial Code (1995);  the Criminal Code 
(1962);  and the Code of Obligations and Contracts (1913). 
134 Dahir No. 1-00-71 of 15 February 2000, enacting Law No. 13-99 creating the Moroccan Industrial 
and Commercial Property Office, and Decree No. 2-99-71 of 9 March 2001 for its implementation. 
135 Decree No. 2-64-406 of 8 March 1965, creating the Moroccan Copyright Bureau. 
136 These are:  Ministry of Industry, Trade and New Technology;  Ministry of Justice (Civil Affairs 
Directorate);  Ministry of the 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 Control and Suppression of Fraud Directorate);  Ministry of Tourism 
and Handicrafts (Directorate for Protection of the Na tional Heritage, Innovation and Promotion);  and the 
OMPIC. WT/TPR/S/217/Rev.1 Trade Policy Review 
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156. The most commonly encountered violations of intellectual property rights in Morocco are 
counterfeiting and piracy of audio and audiovisual media, trademarks , followed by industrial designs. 
157. Parallel imports are not authorized. 
(b) Industrial property rights 
158. Since 18 December 2004, industrial property righ ts have been governed by Law No. 17-97 
and its implementing decree.137  This legislation was amended in 2006 by Law No. 31-05 and Decree 
No. 2-05-1485.  The amendments concern, inter alia , filing of trademarks online, the introduction of a 
national register of geographical indications, the possibility of opposing the registration of 
geographical indications and appella tions of origin in their national register by the owner of a 
protected trademark or the holder of a protected ge ographical indication or appellation of origin, as 
well as giving the ADII the possibility of seizing goods at the border or automatically suspending the 
release of goods suspected of being counterfeit. 
159. Law No. 17-97 (as amended) provides for a syst em for the protection of industrial property 
rights and a term of 20 years for patents.  Law No . 31-05 provides for the extension of the term of 
protection for patents for medicines if there is any de lay in issuing the patent or the authorization for 
their marketing.  Any infringement of such rights is  subject to civil or penal sanctions ranging from 
civil proceedings with a view to terminating the ille gal acts and the payment of damages, to a term of 
imprisonment of two months to two years, and a fi ne of DH 50,000 to DH 500,000.  If the offence is 
repeated, the penalties may be doubled and the term of imprisonment may be up to five years if the 
infringement affects national defe nce.  The commercial courts have sole competence to hear 
proceedings resulting from application of the law (w ith the exception of administrative decisions).  
Their rulings may be the subject of an appeal to the Commercial Court of Appeal, whose decisions in 
turn may be the subject of a final appeal to the Supreme Court.138 
160. Compulsory licences may be requested three years after the issue of a patent or four years 
after an application has been filed if the owner has not started to work the invention, has not marketed 
the product, or has not worked or marketed the pate nt in Morocco for over three years.  Ex officio 
licences to work patents may be gr anted for reasons of public health139 or national defence, at the 
request of the department responsible for public  health or national defence, respectively. 
161. Law No. 17-97 grants protection for trademarks (or service marks) consisting of 
denominations of all kinds, as well as figurative signs  and, following adoption of Law No. 31-05, also 
sounds or olfactory marks.  Ownership of a trad emark is acquired through registration and remains 
valid for a period of 10 years, renewable indefinitely .  The holder of a trademark may lose his rights if 
he does not make "proper" use of the mark for a pe riod of five years.  In the case of trademarks, the 
penal sanctions include terms of imprisonment (from one to six months) and fines ranging from 
DH 25,000 to DH 500,000. 
162. Law No. 31-05 has established a system of oppos ition allowing holders of trademarks or 
geographical indications or appella tions of origin protected in Morocco to submit to the OMPIC 
(within two months of the date of publication of the list of applications for filing), written opposition 
to applications likely to infringe their protected  rights.  This system started to operate in 
                                                      
137 Decree No. 2-00-368 of 7 June 2004, implementing Law No. 17-97 on the protection of industrial 
property. 
138 Law No. 53-95, creating the comme rcial courts (Articles 18-25). 
139 For example, when the quantity or quality of medicines placed on the Moroccan market is 
insufficient or if prices  are excessively high. Kingdom of Morocco WT/TPR/S/217/Rev.1 
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February 2006.  The holder of an exclusive expl oitation licence also has a right of opposition, unless 
the licensing agreement provides otherwise.  Decisi ons by the OMPIC may be the subject of appeals 
before the Commercial Court of Appeal.  During the first year in which this system operated 
(20 February - 31 December 2006), 297 oppositions were lodged, particularly by the agri-food sector 
(42 per cent), followed by services sectors (17 per cent), electricity and electronics (15 per cent), 
chemicals and petrochemicals (13 per cen t), and pharmaceuticals (13 per cent).140  The aggregate 
number of oppositions was 1,469 at  the end of February 2009. 
163. The term of protection for a layout-design of an integrated circuit is 10 years;  for industrial 
designs, it is five years, renewable twice.  As regards the protection of trade names, Law No. 17-97 
refers back to the provisions of Law No. 15-95 (Commercial Code).141  The law also prohibits the use 
of false or misleading indications concerning the origin of a product or service, the identity of the producer, manufacturer or seller, and also punishes u se of a false or misleading appellation of origin 
or its imitation.  Law No. 17-97 provides for san ctions (civil proceedings for the purpose of 
terminating unfair acts, and for damages) in the ev ent of unfair competition, which is defined as any 
competitive act contrary to honest practice in the industrial or commerc ial sphere.  Table III.10 
provides statistics on applications for indus trial property titles over the period 2001-2007. 
164. The protection of undisclosed information is guara nteed by various legislative texts such as 
the general rules governing the civil service, the C ode of Criminal Procedure, and the Code of 
Obligations and Contracts, as well as Laws No. 41- 80 (on the creation and organization of bailiffs), 
No. 1-93-162 (on organization of the practice of attorney), No. 17-04 on the Medicines and 
Pharmaceuticals Code, and No. 17-97 on the protecti on of industrial property.   The latter imposes 
sanctions for any disclosure of information concerni ng an invention and the penalties include fines of 
up to DH 500,000 and a term of imprisonment of up to two years. 
165. In June 2008, Law No. 25-06 on distinctive signs of origin and the quality of foodstuffs and 
agricultural and fisheries products was enacted.
142  It came into force with the publication of its 
implementing texts in December 2008.143  It supplements Law No. 17-97 (as amended), which 
established the register of geographical indica tions at the OMPIC.  Law No. 25-06 defines, inter alia , 
requirements for the recognition of agricultural labe ls, geographical indications and appellations of 
origin, as well as the relevant sanctions.  It also provides for the creation of a national commission on 
distinctive signs of origin and quality.  This La w does not, however, cover wines and spirits, which 
remain subject to the former regulations dating from 1977. 
                                                      
140 OMPIC (2007). 
141 The Central Commercial registry 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, and this gives the 
holder the exclusive right to use it for on e year.  The practical use of a sign or  name is necessarily subject to the 
issue of a negative certificate.  The hol der of a certificate loses the protection,  however, if he is not entered in 
the Commercial Register within a period of one year, or does not make practical use of the sign or name for a 
period of three years. 
142 Dahir No. 1-08-56 of 23 May 2008, enacting Law No. 25-06 on distinctive signs of origin and the 
quality of foodstuffs and agricultural and fisheries products. 
143 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 operating procedures of the National Commission on Distinctive 
Signs of Origin and Quality. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 76 
 
 
Table III.10 
Number and breakdown of applications for industrial property titles, 2001 and 2007 
 2001  2007 
 Number of 
applications Major sectors  
(percentage of total 
applications)  Number of 
applications Major sectors  
(percentage of total 
applications) 
Patents (applications by residents) 333 
(122) Medicine and hygiene (24 per 
cent) 
Chemical industries (18 per 
cent Miscellaneous industries (17 per cent)  932 
(150) "Everyday necessities"
a 
(56 per cent) 
Chemical and metal 
industries (23 per cent) Various industrial techniques and transport 
(9 per cent) 
Industrial designs 
(applications by residents) 569 
(n.e.s.) Chemical and related 
industries (49 per cent) Textiles and leather and 
electrical industry (17 per cent)
Electronics industry (11 per cent)  758 
(694) Packaging (30 per cent) 
Textiles and clothing (25 per cent) 
Construction (9 per cent) 
Household articles (8 per cent) 
Trademarks (applications by residents) 4,049 
(2,944) Services (25 per cent) 
Agri-food industry (23 per cent) Chemical and related 
industries (21 per cent) 
Textiles (10 per cent) Electrical and electronic 
industries (10 per cent)  6,981 
(5,043) Services (35 per cent) 
Agri-food industry (20 per cent) Other technical products 
(16 per cent) 
Textiles and leather (9 per cent) 
Chemical and related 
industries (8 per cent) 
Trade names and signs 38,119 Services (71 per cent, of which 
business 32 per cent)b 
industry (14 per cent)b 
public works (13 per cent)b  85,673 Services (74 per cent, of 
which business 23 per 
cent)b 
public works (15 per cent)b 
industry (8 per cent)b 
a Rural activities, foodstuffs, t obacco, personal or household article s, health, protection, leisur e, and preparations for medi cal, 
dental or cosmetic use. 
b The sectoral breakdown shows the distribution of negative certificates granted. 
Source : WTO (2003), Trade Policy Review of Morocco , and OMPIC (2008), Annual Report  2007. 
(c) New varieties of plants 
166. Law No. 9-94 provides a system of protection for new varieties of plants through the granting 
of certificates.  Although it was enacted in 1997, it only entered into force in October 2002 after 
publication of its implementing texts.144  The protection of new plant varieties was strengthened by 
the entry into force of the International Convention for the Protection of New Varieties of Plants for 
Morocco on 8 October 2006. 
167. The protection given by Law No. 9-94 cove rs reproductive and propagating materials, 
packaging, sale, import, export and possession, and has a minimum term of 20 years for major crops, 
25 years for fruit and vine species, and 30 years fo r palms and date palms.  The Law provides for 
compulsory licences if, at the end of three years afte r the issue of a certificate or four years as of the 
date of filing an application, the new variety h as not been exploited or marketed in sufficient 
quantities or if there has been no exploitation or marketing for over three years. 
168. The Law provides civil and penal sanctions for any infringement of the rights of holders of 
new plant variety certificates, ranging from civil proceedings for damages to a fine of DH 3,000 to 
DH 30,000.  If the offence is repeated, a term of im prisonment of two months to one year may be 
                                                      
144 Decree No. 2-01-2324 of 12 March 2002, implementing Law No. 9-94 on the protection of new 
varieties of plants, and seven implementing Orders published in October 2002. Kingdom of Morocco WT/TPR/S/217/Rev.1 
 Page 77 
 
 
imposed.  Civil judicial proceedings are heard by th e courts of first instance.  Appeals may be lodged 
against the latter's' rulings and, in the last inst ance, the parties may appeal to the Supreme Court. 
(d) Copyright and related rights 
169. Law No. 2-00 on copyright and related rights was amended in 2006 by Law No. 34-05.  The 
amendments include, in particular, the adaptation of certain definitions to international agreements, an 
increased term of protection for economic rights, the introduction of the liability of service providers, empowering Customs to seize at the border goods suspected of being pirated, as well as stronger technological and preventive measures, civil and pe nal sanctions, and a more important role for the 
BMDA. 
170. Law No. 2-00 (as amended) protects, inter alia , literary and artistic works, written works, 
computer programs, musical, dramatic or choreogra phic works, audiovisual works, works of fine art, 
architectural and photographic works, works of app lied 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, 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 would 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 for broadcasts (compared with 25 years previously). 
171. Infringements of copyright are subject to civi l penalties such as payment of damages and 
interest, 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
145) and/or a term of imprisonment of two to six months.  In the case of 
"habitual" offences (offences that ar e repeated but have not yet been judged), the penalties may be 
doubled.  If the offence is repeated (i.e. a new act less than five years after the first judgment), the 
fines may be tripled;  the term of im prisonment ranges from one to four years. 
172. Pursuant to Law No. 34-05, 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  the holder of a right.  Civil judicial proceedings 
are brought before the courts of first instance.  A ppeals may be brought against their rulings.  In the 
last instance, the parties to the dispute ma y make an appeal to the Supreme Court. 
173. The Law gives the BMDA responsibility for pr otection and exploitation of copyright and 
related rights in Morocco.  It administers the inte rests of various foreign copyright societies under 
conventions or agreements with them and in accordance with in ternational conventions and the 
WTO TRIPS Agreement.  Law No. 34-05 has given the BMDA the right to take action to defend the interests entrusted to it.  Furthermore, its offici als may (without going through the King's Prosecutor) 
now seize phonograms and videograms and any other usab le recording media, as well as the material 
used for illegal reproduction, as soon as the infringe ment has been noted.  The government authorities 
must assist and support the BMDA and its offici als.  Law No. 34-05 empowers the ADII to suspend 
the release of goods suspected of being counterfeit or pirated, either at the written request of the 
holder of the copyright or a related right or on its own initiative. 
                                                     
 
145 In the event of a repeat offence, these sanctions could tripled. WT/TPR/S/217/Rev.1 Trade Policy Review 
Page 78 
 
 
174. In 2006, the losses due to piracy were estim ated to be DH 60 million for audio tapes, 
DH 200 million for CDs and DH 1.5 billion for software.  The fiscal revenue foregone by the Moroccan State as a result of counterfeiting and piracy is said to amount to DH 200 million.
146 
                                                      
146 Infos du Maroc  (Morocco's news website), online information, Casablanca, Fès et le Nord sont les 
régions les plus touchées par le piratage (Casablanca, Fez and the North ar e the regions most affected by 
piracy), 10 April 2006.  Viewed at:  http://www.infosdumaroc.co m/modules/news/article -print-2138.html.