Chapter 64 · Chaussures, guêtres et articles analogues, parties de ces objets

6402.12.00.00Chaussures de ski et chaussures pour le surf des neiges

  1. Autres chaussures à semelles extérieures et dessus en caoutchouc ou en matière plastique.
  2. Chaussures de ski et chaussures pour le surf des neiges

Import duties and taxes

Standard (MFN) rates, without a preferential agreement.

Import duty (DI)
2.5%
Parafiscal import tax (TPI)
0.25%
Import VAT
20%
Quantity unit
2 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)2.5%MAD 250.00
Parafiscal import tax (TPI)0.25%MAD 25.00
VAT base (CIF + duty + TPI)MAD 10,275.00
Import VAT20%MAD 2,055.00
Total duties and taxesMAD 2,330.00
Estimated landed costMAD 12,330.00

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
EgyptFRANCHISE0%0%
United Arab EmiratesFRANCHISE0%0%
IraqFRANCHISE0%0.25% standard rate
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
SenegalFRANCHISE0%0.25% standard rate
TunisiaM20%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
1 Jan 20222.5%
  1. 6402.19.00.10à dessus en caoutchouc2.5%
  2. 6402.19.00.90à dessus en matière plastique2.5%
  3. 6402.20.10.00sandales et sandalettes30%
  4. 6402.20.90.00autres30%
  5. 6402.91.10.00de sécurité30%
  6. 6402.91.90.10à dessus en caoutchouc30%
  7. 6402.91.90.90à dessus en matière plastique30%
  8. 6402.99.10.00de sécurité30%
  9. 6402.99.90.10à dessus en caoutchouc30%
  10. 6402.99.90.20à dessus en matière plastique30%
  11. 6402.99.90.91avec semelles intérieures d'une longueur inférieure à 24 cm30%
  12. 6402.99.90.92chaussures qui ne sont pas reconnaissables comme étant pour pour hommes ou pour femmes30%
  13. 6402.99.90.93pour hommes30%
  14. 6402.99.90.99pour femmes30%
See all of chapter 64

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.