Importers are in general compelled to register their names at the foreign trade operators files in order to be delivered an importer's card. Any import operation must be subjected to an import title which can be delivered under three forms: Import commitment when goods imports are duty free; Import license when imported goods are included in the negative list; and a prior import declaration provided for in order to safeguard national production against illicit trade practice (dumping, subventions etc). When imported goods benefit from tariff preferences within the framework of trade and tariff conventions, the importer must submit an application to the Ministry of Foreign Trade to obtain exemption from customs duties. At all events, import titles are subjected to a domiciliation procedures with authorized bank agencies.
Certain items are prohibited by customs for import to Morocco. Imports of products that affect public health, morals, order, or security are prohibited. Prohibited items includes: Moroccan currency, pornographic and politically sensitive material, narcotics and drugs, walkie-talkies, alcoholic beverages and tobacco products, explosives.
The following documentation is required for all imports in Morocco: License; Commercial invoice: Pro-forma invoices are provided in most cases. No special invoice form is necessary. The commercial or pro-forma invoice should: a) be on the supplier's letterhead, b) fully describe the goods in French, c) indicate the HS code when available, d) indicate the value of the goods, e) indicate the currency for payment (for foreign exchange transfer), and f) indicate the address of the buyer. U.S. exporters should keep in mind that unlike in the U.S., the date format should be. An "engagement d'importation" which is the authorization provided by the exchange office for transfer of foreign currencies from Morocco to foreign suppliers abroad; A "declaration de douane" is provided by the customs office and is required for import through a port. The importer may attach any documentation that might help the customs office, such as technical documentation.
Import duties are usually high and considered as the main obstacle to greater imports. Though, if the import is an unfinished product requiring further processing or construction in Morocco, duties are reduced accordingly. For many raw materials and equipment import duties change from 2.5% to 35%. Imports are also subject to a Value Added Tax (VAT), varying from 0 to 20%. VAT is not always paid on locally produced goods or on some vehicles used for international transportation. With import duties on food sometimes being as high as 32% for frozen lamb, food products are subject to an average 80% cumulated import taxes and duties, which makes the price of consumer oriented food products prohibitive for the average Moroccan consumer.
Labelling and packaging regulations should: used French language. The name of the product, name and address of the packer or manufacturer, country of origin, weight of the contents must be shown on the labels of canned or packaged foodstuffs, toiletries, cosmetics, pharmaceuticals and drugs. Marking and labeling must not be misleading. | 
