Policy & investment guide
Verified facts from Moroccan primary sources; implementation support is a separate paid service.
Categories
Mineral exports: licence list and common rules
• Framework: law 13-89 (foreign trade) + décret 2-93-415; restriction list: arrêté 1308-94 (anne…
Imported used vehicles: taxes and age limit (official values)
• Special stamp duty: four brackets on the vehicle value (excl. VAT) — 5% from MAD 400k to 600k;…
Import duties on solar and storage equipment (official ADiL values)
• PV modules (8541.43.00.00): DI 2.5% + VAT 10% (specific rate). • Cells (8541.42.00.00): DI 2.5…
Graphite electrodes: HS classification and Moroccan import duties (8545.19)
• Classification: consumable spectroscopic graphite electrodes for spectrometers (non-furnace, Ø…
Battery electric vehicles (BEV): verified customs and tax advantages
• Customs: the ministry’s official "Politique Mobilité Électrique" document states that the impo…
Investment agreement: customs exemption for equipment (art. 164-1°-p)
• Texts: article 164-1°-p of the Customs Code (import duty) + article 123-22°-b of the CGI (impo…
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