Chapter 24 · Tabacs et succédanés de tabac fabriqués

2403.99.00.20Autres tabacs et succédanés de tabac, fabriqués; tabacs «homogé- néisés» ou «reconstitués»; extraits et sauces de tabac. — Autres — tabac à priser

  1. Autres tabacs et succédanés de tabac, fabriqués; tabacs «homogé- néisés» ou «reconstitués»; extraits et sauces de tabac.
  2. Autres
  3. tabac à priser

Import duties and taxes

Standard (MFN) rates, without a preferential agreement.

Import duty (DI)
40%
Parafiscal import tax (TPI)
0.25%
Import VAT
20%
Other measures listed by ADIL
  • Taxe Intérieure de Consommation : Fiscalité selon la Marque
  • Taxe spéciale sur le Tabac Man. : 0,1 DH par paquet * Restriction d'importation : Seuls les opérateurs agréés !
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)40%MAD 4,000.00
Parafiscal import tax (TPI)0.25%MAD 25.00
VAT base (CIF + duty + TPI)MAD 14,025.00
Import VAT20%MAD 2,805.00
Total duties and taxesMAD 6,830.00
Estimated landed costMAD 16,830.00

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 2 LISTE 2 TABLE 20%0.25% standard rate
AlgeriaFRANCHISE0%0%
IraqFRANCHISE0%0.25% standard rate
LibyaFRANCHISE0%0%
United KingdomAGRI : LISTE 1 GROUPE 10%0.25% standard rate
TunisiaM20%0%
European UnionAGRI : LISTE 1 GROUPE 10%0.25% standard rate
United States of AmericaANNEXE II CAT. G0%0.25% standard rate

Required documents and permits

No specific document is listed for this tariff line.

Import duty history

In force fromDuty rate
1 Jan 202240%
  1. 2403.99.00.10tabac à mâcher40%
  2. 2403.99.00.30poudres de tabac40%
  3. 2403.99.00.90autres40%
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.