Key Douane and Tax Measures in Morocco's 2025 Finance Law

The circular n° 6619/210 outlines significant customs and tax reforms introduced by Morocco's 2025 Finance Law. These changes aim to modernize procedures, support strategic projects, boost national competitiveness, promote environmental practices, and adjust taxation on alternative products.

Modernization of Customs Procedures

A major reform is the mandatory electronic payment for most customs duties and taxes starting January 1, 2025. This digital shift aims to streamline processes and improve efficiency. However, certain exceptions apply, including payments by public administrations, partial payments, and cash transactions.

Support for Strategic Projects

The law provides customs duty exemptions for equipment and materials related to the "African-Atlantic Gas Pipeline" project. This measure is designed to facilitate the implementation of this strategic infrastructure initiative.

Enhancing National Competitiveness

Several adjustments to import duties have been made to protect local production and reduce costs for specific industrial sectors:

• Reduction of import duty on brass wire from 30% to 2.5% to support local industries
• Increase in duties on packaged vegetable fats and oils from 10% to 17.5% to protect national producers

Promoting Environmental Practices

The law introduces measures to discourage the use of fossil fuels:

• Elimination of excise tax exemptions on coal and heavy fuel oil used for electricity production
• Increase in excise tax rates on various petroleum products, including coal, heavy fuel oil, bitumen, and lubricating oils

Strengthening Taxation on Alternative Products

New fiscal measures target alternative nicotine products:

• Extension of fiscal marking to tobacco-related products, e-cigarette liquids, disposable e-cigarettes, and nicotine substitutes without tobacco
• This marking requirement will come into effect from January 1, 2026, allowing operators time to comply

Additional Measures

• Introduction of a new customs offense related to unjustified possession of customs seals, with specific penalties
• Postponement of the fiscal marking requirement for diesel and gasoline to January 1, 2026
• Temporary reduction of import duties on certain agricultural products to stabilize local market prices

These reforms reflect Morocco's efforts to modernize its customs and tax systems, support key economic sectors, and align with environmental goals while addressing current economic challenges.