Chapter 40 · Caoutchouc et ouvrages en caoutchouc

4012.20.00.80Pneumatiques rechapés ou usagés en caoutchouc; bandages, bandes de roulement pour pneumatiques et «flaps» en caoutchouc. — Pneumatiques usagés — autres

  1. Pneumatiques rechapés ou usagés en caoutchouc; bandages, bandes de roulement pour pneumatiques et «flaps» en caoutchouc.
  2. Pneumatiques usagés
  3. autres

Import duties and taxes

Standard (MFN) rates, without a preferential agreement.

Import duty (DI)
30%
Parafiscal import tax (TPI)
0.25%
Import VAT
20%
Quantity unit
U

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)30%MAD 3,000.00
Parafiscal import tax (TPI)0.25%MAD 25.00
VAT base (CIF + duty + TPI)MAD 13,025.00
Import VAT20%MAD 2,605.00
Total duties and taxesMAD 5,630.00
Estimated landed costMAD 15,630.00

Preferential rates by agreement

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

AgreementListDutyTPI
AlgeriaFRANCHISE0%0%
Saudi ArabiaFRANCHISE0%0.25% standard rate
IraqFRANCHISE0%0.25% standard rate
LibyaFRANCHISE0%0%
United States of AmericaANNEXE II CAT. H0%0.25% standard rate
EFTA (Iceland, Liechtenstein, Norway, Switzerland)ANNEXE 1 LISTE 530%0.25% standard rate
United KingdomANNEXE 1 LISTE 530%0.25% standard rate
TürkiyeANNEXE II LISTE 430%0.25% standard rate
European UnionANNEXE 1 LISTE 530%0.25% standard rate

Required documents and permits

CodeDocumentIssued by
02101LICENCE D'IMPORTATIONDEPARTEMENT CHARGE DU COMMERCE EXTERIEUR
  1. 4012.20.00.20d'un poids unitaire de 15 kg ou moins30%
See all of chapter 40

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.