Chapter 03 · Poissons et crustacés, mollusques et autres invertébrés aquatiques

0301.99.19.70Poissons vivants — Autres — autres

  1. Poissons vivants
  2. Autres
  3. autres

Import duties and taxes

Standard (MFN) rates, without a preferential agreement.

Import duty (DI)
10%
Parafiscal import tax (TPI)
0.25%
Import VAT
20%
Quantity unit
KG

Example: importing goods worth MAD 10,000.00

CIF value (goods, freight and insurance to Morocco), at standard rates:

CIF valueMAD 10,000.00
Import duty (DI)10%MAD 1,000.00
Parafiscal import tax (TPI)0.25%MAD 25.00
VAT base (CIF + duty + TPI)MAD 11,025.00
Import VAT20%MAD 2,205.00
Total duties and taxesMAD 3,230.00
Estimated landed costMAD 13,230.00

Preferential rates by agreement

With valid proof of origin, goods originating in these countries or areas can benefit from these rates.

AgreementListDutyTPI
EFTA (Iceland, Liechtenstein, Norway, Switzerland)Annexe 3 ( EXTRAIT )0%0.25% standard rate
AlgeriaFRANCHISE0%0%
United Arab EmiratesFRANCHISE0%0%
IraqFRANCHISE0%0.25% standard rate
LibyaFRANCHISE0%0%
Arab League (Greater Arab Free Trade Area)FRANCHISE0%0%
Agadir Agreement (Egypt, Jordan, Tunisia)FRANCHISE0%0%
United KingdomAGRI : LISTE 1 GROUPE 10%0.25% standard rate
European UnionAGRI : LISTE 1 GROUPE 10%0.25% standard rate
United States of AmericaANNEXE II CAT. A0%0.25% standard rate

Required documents and permits

CodeDocumentIssued by
06002Résultat du contrôle.ONSSA

Import duty history

In force fromDuty rate
1 Jan 201710%
  1. 0301.99.15.00destinés au repeuplement des rivières10%
  2. 0301.99.19.10saumons et corégones10%
  3. 0301.99.19.20autres salmonidés10%
  4. 0301.99.80.10maquereaux10%
  5. 0301.99.80.20thons10%
  6. 0301.99.80.30sardines10%
  7. 0301.99.80.40soles10%
  8. 0301.99.80.50anchois10%
  9. 0301.99.80.60merlans10%
  10. 0301.99.80.90autres10%
See all of chapter 03

Source: public data of the Moroccan Customs and Excise Administration (ADIL), as of 4 Sept 2026. For information only: check official rates, special measures and rules of origin before filing a declaration.