Chapter 87 · Voitures automobiles, tracteurs, cycles et autres véhicules terrestres, leurs p…

8701.94.40.99""Excédant 75 kW mais n'excédant pas 130 kW — ""autres — usagés

  1. Tracteurs (à l'exclusion des chariots-tracteurs du n° 8709)
  2. ""Excédant 75 kW mais n'excédant pas 130 kW
  3. ""autres
  4. usagés

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
U
Supplementary unit
NOMBRE

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%MAD 0.00
VAT base (CIF + duty + TPI)MAD 10,250.00
Import VAT20%MAD 2,050.00
Total duties and taxesMAD 2,300.00
Estimated landed costMAD 12,300.00

Preferential rates by agreement

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

AgreementListDutyTPI
AlgeriaFRANCHISE0%0%
United Arab EmiratesFRANCHISE0%0%
IraqFRANCHISE0%0% standard rate
LibyaFRANCHISE0%0%
Arab League (Greater Arab Free Trade Area)FRANCHISE0%0%
Agadir Agreement (Egypt, Jordan, Tunisia)FRANCHISE0%0%
TunisiaM10%0%
United States of AmericaANNEXE II CAT. A0%0% standard rate
EFTA (Iceland, Liechtenstein, Norway, Switzerland)ANNEXE 1 LISTE 52.5%0% standard rate
United KingdomANNEXE 1 LISTE 52.5%0% standard rate
TürkiyeANNEXE II LISTE 42.5%0% standard rate
European UnionANNEXE 1 LISTE 52.5%0% standard rate

Required documents and permits

No specific document is listed for this tariff line.

Import duty history

In force fromDuty rate
1 Jan 20172.5%
  1. 8701.94.10.10à moteur à explosion2.5%
  2. 8701.94.10.20à moteur à combustion interne2.5%
  3. 8701.94.20.10tracteurs-treuils2.5%
  4. 8701.94.20.90autres2.5%
  5. 8701.94.30.11neufs2.5%
  6. 8701.94.30.19usagés2.5%
  7. 8701.94.30.91neufs2.5%
  8. 8701.94.30.99usagés2.5%
  9. 8701.94.40.11neufs17.5%
  10. 8701.94.40.19usagés17.5%
  11. 8701.94.40.91neufs2.5%
  12. 8701.94.50.00importés à l'état démonté, sous la forme d'éléments C.K.D., à l'exclusion des éléments visés par la note complémentaire n° 1 du présent Chapitre2.5%
  13. 8701.94.60.10neufs2.5%
  14. 8701.94.60.90usagés2.5%
  15. 8701.94.90.10neufs2.5%
  16. 8701.94.90.90usagés2.5%
See all of chapter 87

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.