A truly moral imperative is purely categorical. It is a simple command with no ifs, ands, or buts. The good will, the will that is good without qualification, acts in accordance with categorical imperatives, commands that allow no conditions or qualifications. Not only must the will ignore inclinations and desires, but the will acts morally to the extent that it even goes against inclinations. The greater the inclination to do what is wrong, the greater is the merit in doing what is right despite that inclination.
Every moral action is a triumph of free willing over determination by inclinations.
The good will is strenghtened and freedom is exercised in the victory of swimming upstream against the current of internal desires and external conditions. In other words, in order to determine whether any principle is moral, ask yourself whether the principle by which you are about to act could or should be made binding for all human beings everywhere. We could add our own examples to this list. In other words, if you intend to lie because it is convenient, ask yourself whether you would will that lying whenever it is convenient should be made a universal law of nature, that human beings would be forced to follow as surely as falling rocks follow the law of gravitation. We should keep in mind that there are no exceptions, when it comes to the categorical imperative.