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- Direct transport
- Duty drawback
- Vessels conditions
- Product specific rules of origin
- Proofs of Origin
Legal Text of the rules of origin applicable to Morocco
- duty-free access to the EU market for manufactured goods
- preferential treatment for agricultural, processed agricultural and fisheries products.
Morocco is also a signatory of the Agadir Agreement with Egypt, Jordan and Tunisia as a step towards creating a Euro-Mediterranean free-trade area. It also has free-trade agreements with Turkey and with the EFTA countries.
Morocco is part of the Pan-Euro-Mediterranean system of cumulation of origin, which makes it simpler to import products manufactured in more than one country throughout the Mediterranean basin.
Morocco is a member of World Trade Organisation (since 1995).
Rules of Origin
Tolerance is fixed at 10% of the ex-work price of the product for all products, except for textile and clothing, for which specific tolerance will apply (cf. Annex 1)
See also: General rule of Tolerance or De Minimis
See also: General rule of Cumulation
Evidence of the direct transport will have to be brought to the customs authorities of the importing country
See also: General rule of Direct transport or Non-Manipulation
Duty drawback is prohibited. Nevertheless, for industrial products and processed agricultural products, subject to regular review from the EU, partial drawback is possible under the following conditions:
- a 5 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of the Harmonised System, or such lower rate as is in force in Morocco;
- a 10 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the Harmonised System, or such lower rate as is in force in Morocco
The EU rules of origin make a distinction between fish captured within the territorial seas of the partner country and fish captured beyond. In the first case, the product will be considered as originating without additional conditions. In the second, the product will be considered as originating only if it was captured by vessels:
- which are registered or recorded in a Member State of the Community or in Morocco
- which sail under the flag of a Member State of the Community or of Morocco
- which are owned to an extent of at least 50 % by nationals of a Member State of the Community or of Morocco, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the Community or of Morocco and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States
- of which the master and officers are nationals of a Member State of the Community or of Morocco
- of which at least 75 % of the crew are nationals of a Member State of the Community or of Morocco
Product specific rules can be found in Annex II
Proofs of origin
Under the rules of origin applicable to Morocco, in order to benefit from the preferential duty rates, products originating in Morocco must be accompanied by either:
- a movement certificate EUR.1 or a movement certificate EUR-MED - issued by the Moroccan customs authorities. The exporter applying for the certificate should be prepared to submit documents proving the originating status of the products concerned.
- an invoice declaration by the exporter or an invoice declaration EUR-MED
For consignments of products originating in Morocco valued €6 000 or less, any exporter can fill out these declarations. Approved exporters can do so for consignments of any value.
When filling in an invoice declaration, you should be prepared to submit documents proving the originating status of your products.
To make an invoice declaration, you should type, stamp or print the following declaration (in the appropriate language) on the invoice, delivery note or other commercial document:
The exporter of the products covered by this document (customs authorisation No ... ) declares that, except where otherwise clearly indicated, these products are of ... preferential origin
You can find the different language versions, together with explanatory notes, in the second page of the invoice declaration. Check with your customs authorities for any extra requirements they might have.
You must sign your invoice declaration by hand.
If you are an approved exporter, you are exempt from this requirement provided you give your customs authorities a written undertaking that you accept full responsibility for any declaration identifying you.
To become an approved exporter, you must be able to satisfy your customs authorities of the originating status of your products, as well as any other requirements they may impose.
The customs authorities can withdraw your approved status if you abuse it in any way. To find out more about the procedures, contact your customs authorities.
Proof of origin remains valid for 4 months