Chapter 39 · Matières plastiques et ouvrages en ces matières

3923.21.20.00Articles de transport ou d'emballage, en matières plastiques; bouchons, couvercles, capsules et autres dispositifs de fermeture, en matières plastiques. — sacs et sachets à usage agricole (b)

  1. Articles de transport ou d'emballage, en matières plastiques; bouchons, couvercles, capsules et autres dispositifs de fermeture, en matières plastiques.
  2. sacs et sachets à usage agricole (b)

Import duties and taxes

Standard (MFN) rates, without a preferential agreement.

Import duty (DI)
10%
Parafiscal import tax (TPI)
0.25%
Import VAT
20%
Other measures listed by ADIL
  • Taxe Ecologique sur la plasturgie * : 1.0 % Ad Valorem
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 1 LISTE 30%0.25% standard rate
AlgeriaFRANCHISE0%0%
Saudi ArabiaFRANCHISE0%0.25% standard rate
EgyptDÉMANTÈLEMENT0%0%
United Arab EmiratesFRANCHISE0%0%
IraqFRANCHISE0%0.25% standard rate
JordanDÉMANTÈLEMENT0%0%
LibyaFRANCHISE0%0%
Arab League (Greater Arab Free Trade Area)FRANCHISE0%0%
Agadir Agreement (Egypt, Jordan, Tunisia)FRANCHISE0%0%
United KingdomANNEXE 1 LISTE 30%0.25% standard rate
TunisiaMT ( TAXE UNIQUE = 17,5 % )0%0%
TürkiyeANNEXE II LISTE 20%0.25% standard rate
European UnionANNEXE 1 LISTE 30%0.25% standard rate
United States of AmericaANNEXE II CAT. F0%0.25% standard rate

Required documents and permits

No specific document is listed for this tariff line.

Import duty history

In force fromDuty rate
2 Aug 202110%
  1. 3923.21.10.00sacs et sachets à usage industriel (b)10%
  2. 3923.21.30.00sacs et sachets de congélation ou de surgélation (b)10%
  3. 3923.21.40.00sacs et sachets pour la collection des déchets ménagers (b)10%
  4. 3923.21.50.00sacs et sachets pour la collection des autres déchets (b)10%
  5. 3923.21.90.10articles visés à la note (3 A a) du Chapitre 4210%
  6. 3923.21.90.90autres10%
See all of chapter 39

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.