Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Morocco allows the following as document shipments if the parcel
weighs no more than 15 kg.
- Airline tickets
- Annual reports
- Bids and proposals
- Brochures and pamphlets
- Business cards
- Catalogues and price lists
- Computer print-outs
- Credit cards
- Diplomas and examination papers
- Driver's licence
- Greeting cards, invitations
- Intercompany mail
- Magazines
- Manuscripts
- Negotiable bonds, drafts
- Photographs
- Seismic data
- Specifications sheets
- Transparencies
- Visa applications
The following may be shipped as documents if they abide by the
restriction shown.
| Item | Restriction |
|---|
| Calendars | Only if their maps show the Moroccon Sahara (Western Sahara) |
| Envelopes | Only if blank |
| Cash letters and cheques | Blank cheques to banks only, are accepted |
| Event tickets for football (soccer) matches, stage
performances, and concerts | Cannot be sent from a printing company to an event organiser or
ticket sales office |
| Publications | Intercompany publications only |
| Maps | Only if maps show the Western Sahara as part of Morocco |
| Manuals | Only if technical |
| Newsletters | Only if for intercompany use |
| Stationery | Only blank stationery |
| Traveller's cheques | Must be personalized to be considered documents |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Gifts shipped to Morocco from Canada are exempt from duty and taxes
providing:
- Their value does not exceed 500 DH (about $70 CAD)
- They are non-commercial in nature
During religious festivals, gifts up to 1,000 DH (about $140 CAD) are
allowed entry into Morocco exempt from duty and taxes. The conditions
of this exemption include:
- Only for the festivals of Eid Al Fitr, Eid Al Adha, Eid Al Mouloud,
and 1st Muharram
- It is applicable for the week before and after the holiday
- The shipment is non-commercial and for an individual
- Cannot apply to multiple shipments from one sender to the same
recipient
- Low-value shipments up to 1250 DH (About $170 CAD)
Shipments from Individual-to-Individual
Shipments from individual-to-individual may be exempt from duty and
taxes provided they are of non commercial nature and their value does
not exceed 500 DH (About $71 CAD).
Shipments from Business-to-Business
A gift shipment from a business in Canada to a business in Morocco
will incur duty and taxes. This includes a gift sent to an individual
at his or her business address.
Shipments from Business-to-Individual
At this time we do not have information regarding a business in Canada
shipping a gift to an individual in Morocco.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Sidi Mohammed ben Yusef
Rue Tissa 2-18
10 000 Rabat
Morocco
Phone: +212 5377 - 69047 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If you send more than one gift in your shipment, ensure to wrap and
tag each one individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Sidi Mohammed ben Yusef
Rue Tissa 2-18
10 000 Rabat
Morocco
Phone: +212 5377 - 69047 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
http://www.douane.gov.ma/catalogueservices#
http://www.douane.gov.ma/web/guest
As a Canadian moving to Morocco, you may ship your personal effects
exempt from duty and taxes on the following goods:
- Carpets and tapestries
- Clothing
- Household furniture and linens
- Kitchen implements and dining utensils
- New or used household appliances
- Books
- Musical instruments
- Radios and televisions
- VCRs (video), tape recorders, record players, and personal
microcomputers
- Cassette players, disks, floppy disks, sound or film cassettes
- Camping gear and sports equipment
Exemption from duties and taxes is also applicable to the following
items with some restrictions:
| Item | Restriction |
|---|
| Household provisions | Tobacco |
| Bicycles, bicycles with auxiliary engines and motor-cycles | Limit of 1 engine per article, per member of the family able to
use it |
| Collections of postage stamps and other collections of objects | Non-commercial nature |
| Tools and instruments for a worker's trade or occupation | For small tools and instruments, hand devices Does not apply to
new equipment |
NOTE: The importation of furniture, objects, and household effects must
occur at the same time as the change of residence. However, if the
shipment occurs in 2 consignments:
- They are to arrive within 6 months of each other
- The items of the second shipments appear on the inventory of the
first shipment
Moving Temporarily
Students
Students moving temporarily to Morocco to study may ship their
personal effects (clothes and linens) duty and tax free provided:
- They are registered in a Moroccon educational institution
- Their items are in a quantity and style appropriate for a student
- They include an inventory of their goods
- The shipment enters in its entirety within 1 month of the student's
entry in Morocco
This exemption also applies to married students coming to Morocco to
study and may also include household appliances.
Non-Students
Non-students may move temporarily to Morocco and ship their personal
effects duty-free provided they are returned to Canada within 1 year
of arrival in Morocco.
NOTE: Prohibited goods cannot be
included in the shipment.
Moving Permanently
Moroccans returning from Canada to live permanently in Morocco may
ship their family's personal effects duty and tax free up to an amount
of 30,000 DH (about $4250 CAD).
NOTE: The value of 30,000 DH (cannot be
for a single item or type of item).
Goods that qualify for exemption include:
- Used furniture
- Used clothing and personal effects
- Household appliances - new or used - and only one of each type of
appliance
- Materials and tools with a maximum value of 150,000 DH (about
$21,250 CAD)
Importation of personal effects and furniture should be done in a
single shipment. However, if the shipment is split into 2
consignments:
- All of the items must have been listed in the inventory list of the
first shipment
- The second consignment arrives within 6 months of the first one
Canadians who are moving their personal effects to their residential
property in Morocco may ship their goods exempt from duty and taxes.
This will be granted only once when furnishing the home. To qualify
for exemption:
- Proof of title or residency to the property in Morocco
- A notarized pledge that the furnishings are only for the use of the
family
- The goods will not be shipped until approval by Customs
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- For those moving permanently, the original document certifying a
change of residence to Morocco
Sources:
http://www.douane.gov.ma/
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Sidi Mohammed ben Yusef
Rue Tissa 2-18
10 000 Rabat
Morocco
Phone: +212 5377 - 69047 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
There is no information at this time regarding the shipment of
foodstuffs to Morocco from Canada.
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Sidi Mohammed ben Yusef
Rue Tissa 2-18
10 000 Rabat
Morocco
Phone: +212 5377 - 69047 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Models and samples of goods are shipped to elicit sales and promote
products.
Commercial samples may be shipped to Morocco from Canada exempt from
duty and taxes as a temporary import for display at a trade fair or
exhibition. They are expected to be returned to Canada within 6 months
of their entry.
Morocco requires the use of an ATA Carnet for temporary imports of
commercial samples. See Temporary Imports for details.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Sidi Mohammed ben Yusef
Rue Tissa 2-18
10 000 Rabat
Morocco
Phone: +212 5377 - 69047 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material can be shipped to Morocco from Canada exempt from
duty and taxes providing they will be returned to Canada within 6
months.
Morocco requires the use of an ATA Carnet for temporary imports of
advertising. See Temporary Imports for details.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Sidi Mohammed ben Yusef
Rue Tissa 2-18
10 000 Rabat
Morocco
Phone: +212 5377 - 69047 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Morocco allows equipment to be repaired in Canada exempt from duty and
taxes if the work has been done without charge. Otherwise, duty and
taxes will be incurred on the cost of repairs.
Items Under Warranty
Equipment under warranty that is shipped to Canada from Morocco for
repair will be exempt from Moroccan duty and taxes when it re-enters
Morocco.
Items No Longer Under Warranty
Equipment repaired in Canada that is no longer under warranty will
incur duty and taxes when it is returned to Morocco.
Sending Product for Repair to Morocco
There is no information at this time about sending equipment to
Morocco for repair.
Returning Repaired Product to Morocco
Equipment repaired under warranty in Canada will not incur duty and
taxes when it returns to Morocco.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Morocco or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
http://www.douane.gov.ma/code/Code_339_F.htm#T5C1
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Sidi Mohammed ben Yusef
Rue Tissa 2-18
10 000 Rabat
Morocco
Phone: +212 5377 - 69047 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods may be shipped to Morocco from Canada duty and tax free
providing:
- They have been imported for a specific purpose
- They will be returned to Canada within 6 months
- The items are not altered except for normal wear-and-tear
NOTES: The 6-month time limit may be renewable up to 2 years.
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Morocco, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a commercial invoice. More details
are shown in the table.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- Stay no longer than 6 months in Morocco
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently
- Your Customs broker can clear goods of a temporary nature
(FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.trade.gov/knowledge-product/morocco-temporary-entry
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Sidi Mohammed ben Yusef
Rue Tissa 2-18
10 000 Rabat
Morocco
Phone: +212 5377 - 69047 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
All goods shipped for permanent entry to Morocco will incur duty and
VAT.
Occasional Shipper
Even if you only occasionally ship sold goods to Morocco, the
shipments will incur duty and VAT.
Regular shipper
If you regularly ship sold goods to Morocco, we recommend the use of a
licenced Moroccan customs broker.
Sources:
http://www.douane.gov.ma/
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Sidi Mohammed ben Yusef
Rue Tissa 2-18
10 000 Rabat
Morocco
Phone: +212 5377 - 69047 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
