Chapter 24 · Tabacs et succédanés de tabac fabriqués

2401.10.00.00Tabacs bruts ou non fabriqués; déchets de tabac — Tabacs non écôtés

  1. Tabacs bruts ou non fabriqués; déchets de tabac
  2. Tabacs non écôtés

Import duties and taxes

Standard (MFN) rates, without a preferential agreement.

Import duty (DI)
17.5%
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)17.5%MAD 1,750.00
Parafiscal import tax (TPI)0.25%MAD 25.00
VAT base (CIF + duty + TPI)MAD 11,775.00
Import VAT20%MAD 2,355.00
Total duties and taxesMAD 4,130.00
Estimated landed costMAD 14,130.00

Preferential rates by agreement

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

AgreementListDutyTPI
AlgeriaFRANCHISE0%0%
IraqFRANCHISE0%0.25% standard rate
LibyaFRANCHISE0%0%
Least developed countriesFRANCHISE0%0.25% standard rate
United KingdomAGRI : LISTE 1 GROUPE 20%0.25% standard rate
European UnionAGRI : LISTE 1 GROUPE 20%0.25% standard rate
United States of AmericaANNEXE II CAT. C0%0.25% standard rate

Required documents and permits

CodeDocumentIssued by
06002Résultat du contrôle.ONSSA
  1. 2401.20.00.00Tabacs partiellement ou totalement écôtés17.5%
  2. 2401.30.00.00Déchets de tabac17.5%
See all of chapter 24

Source: public data of the Moroccan Customs and Excise Administration (ADIL), as of 5 Sept 2026. For information only: check official rates, special measures and rules of origin before filing a declaration.