Investment guide · Free zones: institutional map

## Institutional map (who does what) • Free-zone management agencies (e.g. ZFE): creation of zones and admission of companies. • ADII: customs regime of free zones (movement of goods and customs-territory rules). • Park operators (Tanger Med, Nador West Med, etc.): operation and services. ## Key institutional facts (legal framework) • The free-zone regime is governed by law 19-94 (creation, admission and customs/tax framework). • Morocco has several free zones, including the ZFE of Bertoya and the Nador West Med (NWM) port free zone. • Precise tax/customs benefits and their durations follow the official texts and park regulations (this page states institutional facts only). ## Official sources • Law 19-94 (free zones, official NWM site archive): https://nadorwestmed.ma/sites/default/files/Loi_19-94_Zones%20Franches.pdf • ADII (customs): https://www.douane.gov.ma/adil/