3706.10.10.99D'une largeur de 35 mm ou plus — ne comportant pas l'enregistrement du son — autres
- Films cinématographiques, impressionnés et développés, comportant ou non l'enregistrement du son ou ne comportant que l'enregistre- ment du son.
- D'une largeur de 35 mm ou plus
- ne comportant pas l'enregistrement du son
- autres
Import duties and taxes
Standard (MFN) rates, without a preferential agreement.
- Import duty (DI)
- 2.5%
- Parafiscal import tax (TPI)
- 0%
- Import VAT
- 20%
- Quantity unit
- M
- Supplementary unit
- M
Example: importing goods worth MAD 10,000.00
CIF value (goods, freight and insurance to Morocco), at standard rates:
| CIF value | MAD 10,000.00 | |
| Import duty (DI) | 2.5% | MAD 250.00 |
| Parafiscal import tax (TPI) | 0% | MAD 0.00 |
| VAT base (CIF + duty + TPI) | MAD 10,250.00 | |
| Import VAT | 20% | MAD 2,050.00 |
| Total duties and taxes | MAD 2,300.00 | |
| Estimated landed cost | MAD 12,300.00 |
Create a free account to calculate the exact cost of your import: your value, your currency, your country of origin and the agreements that apply.
Preferential rates by agreement
With valid proof of origin, goods originating in these countries or areas can benefit from these rates.
| Agreement | List | Duty | TPI |
|---|---|---|---|
| EFTA (Iceland, Liechtenstein, Norway, Switzerland) | ANNEXE 1 LISTE 1 | 0% | 0% standard rate |
| Algeria | FRANCHISE | 0% | 0% |
| Egypt | DÉMANTÈLEMENT | 0% | 0% |
| United Arab Emirates | FRANCHISE | 0% | 0% |
| Iraq | FRANCHISE | 0% | 0% standard rate |
| Jordan | DÉMANTÈLEMENT | 0% | 0% |
| Libya | FRANCHISE | 0% | 0% |
| Arab League (Greater Arab Free Trade Area) | FRANCHISE | 0% | 0% |
| Agadir Agreement (Egypt, Jordan, Tunisia) | FRANCHISE | 0% | 0% |
| United Kingdom | ANNEXE 1 LISTE 1 | 0% | 0% standard rate |
| Tunisia | M1 | 0% | 0% |
| Türkiye | ANNEXE II LISTE 1 | 0% | 0% standard rate |
| European Union | ANNEXE 1 LISTE 1 | 0% | 0% standard rate |
| United States of America | ANNEXE II CAT. A | 0% | 0% standard rate |
Required documents and permits
| Code | Document | Issued by |
|---|---|---|
| 02110 | VISA | CENTRE CINEMATOGRAPHIQUE MAROCAIN |
Related tariff lines
- 3706.10.10.10négatifs ; positifs intermédiaires de travail2.5%
- 3706.10.10.91destinés à la projection dans les salles de cinéma2.5%
- 3706.10.91.00négatifs ; positifs intermédiaires de travail2.5%
- 3706.10.93.00films publicitaires2.5%
- 3706.10.99.10destinés à la projection dans les salles de cinéma2.5%
- 3706.10.99.20films d'actualités2.5%
- 3706.10.99.91inférieure à 54 mm2.5%
- 3706.10.99.99autres2.5%
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.