MOROCCO: Import Tariffs on All Online Imported Purchases Introduced

Morocco has imposed import duties on all overseas purchases made using digital platforms. The country’s Administration of Customs and Indirect Taxes (ADII) released a decree on 17 June 2022 stating that from 1 July 2022 goods bought from international e-commerce platforms will no longer be included in the import duty exemptions list, regardless of value. The new Decree 2.22.438 amends Decree 2-77-862 of 9 October 1977 addressing the tax code in this respect.

Under the previous tariff regime overseas goods purchased online with a value of less than MAD1,250 (US$125) were exempted from duty. Non-commercial shipments, however, whose value falls below this threshold will still remain exempt.