Importing into Morocco: A Guide to Customs, VAT & Logistics for Consumer Goods Companies

Introduction: Morocco’s Consumer Market Is Expanding

Morocco’s growing middle class, rising urbanization, and strategic location as a trade gateway between Africa and Europe make it an attractive destination for consumer goods brands. Whether you’re shipping fashion, electronics, packaged foods, or wellness products, getting your import process right is critical.

At NH Management, we assist foreign companies with the full setup required to legally import, warehouse, and distribute products in Morocco. From customs registration to VAT structuring and logistics planning, we ensure smooth market entry and long-term operational success.

Step 1: Legal Entity and Import Licensing

To import goods into Morocco, you must first establish a legal entity registered with the Moroccan Commercial Registry. Most companies set up a:

• SARL (LLC) for trading or distribution

• Branch Office of a foreign company

• Free Zone Company if re-exporting goods (e.g., via Tangier or Kenitra)

Once the entity is registered, you must apply for an Importer Certificate (Carte d’Importateur), issued by Morocco’s Ministry of Industry and Trade.

Requirements include:

• Company registration documents

• Proof of commercial address or warehouse

• Business activity aligned with import and distribution

NH Management facilitates both the entity setup and licensing process, including classification of your goods under the Harmonized System (HS) codes.

Step 2: Customs Procedures and Tariff Classification

Customs in Morocco is regulated by the Administration des Douanes et Impôts Indirects (ADII). Importers must:

• File customs declarations electronically via BADR (Morocco’s customs portal)

• Assign HS codes to each product category

• Pay applicable customs duties, import VAT, and fees

• Submit certificates of origin, invoices, packing lists, and, where applicable, sanitary or technical documentation

Customs Duties typically range between 2.5% and 40%, depending on the type of product.

Import VAT is generally charged at the standard rate of 20%, but certain categories such as basic food items or books may be exempt or subject to reduced rates.

Step 3: Warehouse, Logistics, and Local Distribution

Once your goods are cleared through customs, you’ll need a strategy for storage, inventory, and delivery. Options include:

• Own warehouse or leased facility (requires commercial zoning approval)

• Third-party logistics (3PL) providers, who manage storage and distribution

• Free Zone warehousing for companies importing and re-exporting (e.g. to West Africa or Europe)

NH Management works with logistics partners in Casablanca, Tangier, and Rabat to ensure regulatory-compliant storage, customs inspection zones, and onward transportation.

Step 4: VAT Registration and Invoicing

Importing companies must register for VAT in Morocco. This enables:

• Input VAT recovery on customs payments and local supplier invoices

• Issuing VAT-compliant invoices to Moroccan clients

• Quarterly VAT return filing

Note: In Morocco, you must issue VAT invoices in French or Arabic and maintain formal accounting records in line with Moroccan GAAP.

We assist with:

• VAT registration

• Accounting software localization

• Bilingual invoice template setup

• Tax filing coordination with Moroccan authorities

Step 5: Product Labeling, Language, and Compliance

Consumer goods must meet local labeling and language regulations, which typically require:

• French or Arabic labeling (or both)

• Clear display of ingredients, usage instructions, expiry dates, and importer details

• Safety compliance for electronics, toys, and personal care items

• Food products must comply with ONSSA (food safety authority) standards

Non-compliant products may be refused entry or subject to fines. NH Management supports clients with pre-clearance documentation and product classification to avoid delays.

FAQs

Do I need a Moroccan partner to import and sell goods?
No, 100% foreign ownership is permitted. A local partner is only needed if your business strategy requires one for distribution or market access.

Can I import directly into Morocco from a warehouse in Europe or Asia?
Yes, and we help structure the supply chain accordingly, including trade finance, Incoterms, and customs compliance.

Is Morocco part of any trade agreements that lower tariffs?
Yes. Morocco has free trade agreements with the EU, U.S., Turkey, and several African nations. Preferential treatment may apply with the correct certificate of origin.

Conclusion: Build a Compliant and Scalable Import Operation

Morocco offers tremendous opportunities for brands entering the African market — but only if the import structure is legally sound, logistically efficient, and VAT-optimized. With rising demand and favorable trade positioning, the time to enter is now.

NH Management ensures your import operation is structured from day one to handle scale, avoid regulatory friction, and protect margins.

Looking to import and distribute your products in Morocco? Contact NH Management for expert support in company setup, customs registration, logistics planning, and VAT compliance.