Chapter 97 · Objets d'art, de collection ou d'antiquité

9703.90.00.00Productions originales de l'art statuaire ou de la sculpture, en toutes matières. — Autres

  1. Productions originales de l'art statuaire ou de la sculpture, en toutes matières.
  2. Autres

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
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 10%0.25% standard rate
AlgeriaFRANCHISE0%0%
EgyptFRANCHISE0%0%
IraqFRANCHISE0%0.25% standard rate
JordanFRANCHISE0%0%
LibyaFRANCHISE0%0%
United KingdomANNEXE 1 LISTE 10%0.25% standard rate
TürkiyeANNEXE II LISTE 10%0.25% standard rate
European UnionANNEXE 1 LISTE 10%0.25% standard rate
United States of AmericaANNEXE II CAT. B0%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. 9703.10.00.00Ayant plus de 100 ans d'âge2.5%
See all of chapter 97

Source: public data of the Moroccan Customs and Excise Administration (ADIL), as of 6 Sept 2026. For information only: check official rates, special measures and rules of origin before filing a declaration.