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

0304.79.00.10Filets de poissons et autre chair de poissons (même hachée), frais,réfrigérés ou congelés.– Filets de tilapias (Oreochromis spp.), siluridés (Pangasius spp.,Silurus spp., Clarias spp., Ictalurus spp.), carpes (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), anguilles (Anguilla spp.), perches du Nil (Lates niloticus) et de poissons tête de serpent (Channa spp.), frais ou réfrigérés — Autres — merlans

  1. Filets de poissons et autre chair de poissons (même hachée), frais,réfrigérés ou congelés.– Filets de tilapias (Oreochromis spp.), siluridés (Pangasius spp.,Silurus spp., Clarias spp., Ictalurus spp.), carpes (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), anguilles (Anguilla spp.), perches du Nil (Lates niloticus) et de poissons tête de serpent (Channa spp.), frais ou réfrigérés
  2. Autres
  3. merlans

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 Liste 40%0.25% standard rate
AlgeriaFRANCHISE0%0%
Saudi ArabiaFRANCHISE0%0.25% standard rate
United Arab EmiratesFRANCHISE0%0%
IraqFRANCHISE0%0.25% standard rate
JordanFRANCHISE0%0%
LibyaFRANCHISE0%0%
Arab League (Greater Arab Free Trade Area)FRANCHISE0%0%
MauritaniaFRANCHISE0%0.25% standard rate
Agadir Agreement (Egypt, Jordan, Tunisia)FRANCHISE0%0%
United KingdomAGRI : LISTE 1 GROUPE 30%0.25% standard rate
European UnionAGRI : LISTE 1 GROUPE 30%0.25% standard rate
United States of AmericaANNEXE II CAT. F0%0.25% standard rate

Required documents and permits

CodeDocumentIssued by
06002Résultat du contrôle.ONSSA

Import duty history

In force fromDuty rate
2 Jan 201510%
  1. 0304.79.00.90autres10%
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.