Shipping From Canada
to Morocco.

Documents Only

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

Shipping Gifts

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

Shipping Personal Effects

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

Food, Chocolate, Candies

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

Samples

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

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

Repairs

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

Temporary Imports

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

Permanent/Sold Goods

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