Morocco Customs Code (Dahir 1977)

HEADLINE: Rampant smuggling caused severe revenue losses for Moroccan government.

Key Obligations

["Customs declaration for all imports", "Payment of import duties and taxes", "Compliance with Moroccan tariff schedule"]

Penalty Ranges

Fines up to 5 times duty value; imprisonment up to 5 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: Administration des Douanes et Impôts Indirects (ADII)