Selling online from the zone? See our article on e-commerce and free zones in Morocco.
A question about your own situation? Message us on WhatsApp or book a consultation — reply within 24 hours.
The import-export customs regime in a Morocco free zone rests on a simple principle. Industrial acceleration zones (ZAI, formerly export free zones) are treated as customs territories distinct from the national territory. In practice, goods intended for export activity enter and leave them with simplified formalities. They also benefit from exemptions from duties and taxes. This is one of the main advantages of these zones. However, the preferential regime is conditional and comes with precise customs and foreign-exchange obligations. This article details the applicable exemptions, the import and export formalities and the required documents. It also covers the rules on repatriating export proceeds, with a focus on the Tanger Med and Tangier Free Zone logistics ecosystem.
The preferential customs regime of free zones
Law No. 19-94 on export free zones governs the import-export regime of Morocco’s free zones. Law No. 14-21 (Dahir No. 1-21-17) renamed them “industrial acceleration zones”. The Customs and Indirect Taxes Code completes this framework. The principle: an industrial acceleration zone is an area located within the customs territory. Within the conditions and limits set by law, its industrial and service activities escape customs regulations and foreign-trade and foreign-exchange rules.
In other words, goods entering a free zone are not “imported” in the classic tax sense as long as they remain allocated to the export activity. They move under a suspensive regime. This customs fluidity is especially strategic for industrial companies connected to the Tanger Med platform, one of the Mediterranean’s largest ports by capacity. It matters just as much for the Tangier Free Zone and Tanger Automotive City areas.
Customs exemptions on import
On import, goods intended for the free zone’s activity benefit from substantial exemptions. They cover the raw materials, components, equipment and machinery needed for the export activity.
- Customs duties: full exemption on raw materials, components, equipment and machinery imported for the export activity.
- Import VAT: VAT suspension on those same categories of goods.
- Parafiscal tax: exemption from the parafiscal import tax (TPI) and other parafiscal taxes.
Key point of attention: these exemptions are conditional. The company must use goods imported duty-free exclusively for its export activity. Any use for local purposes triggers the ordinary duties and taxes, calculated under the rules for standard imports. Traceability of flows is therefore at the heart of customs compliance in a free zone.
Import formalities in a free zone
Despite these simplifications, administrative formalities remain. The favourable regime does not remove the obligation to declare. The main steps are as follows.
- Customs declaration: every import must be declared through the BADR system (the networked automated customs base), the online service of the Customs and Indirect Taxes Administration.
- Bank domiciliation: commercial import operations must be domiciled with an approved bank, in line with foreign-exchange regulations.
- Certificates of origin: required to benefit from the free-trade agreements Morocco has signed (European Union, United States, pan-Arab and African agreements, etc.).
- Conformity control: some goods (foodstuffs, medicines, chemicals, etc.) are subject to specific controls by the competent bodies (ONSSA for sanitary and phytosanitary matters, medicines authorities, etc.).
Although declarative, these formalities engage the company’s liability. An incomplete declaration or a poorly justified value can lead to a post-clearance audit and a challenge to the exemptions.
Exports: procedures and documents
When goods leave the free zone, the company must declare and document every shipment. The table below summarises the main documents to gather.
| Document | Purpose |
|---|---|
| Export declaration | Mandatory for any exit of goods from the free zone |
| Commercial invoice | Basis for customs valuation |
| Packing list | Detailed description of the contents of the parcels |
| Certificate of origin (EUR.1 or Form A) | To benefit from preferential tariffs in partner countries |
| Proof of currency repatriation | Required under foreign-exchange regulations (repatriation of export proceeds) |
The EUR.1 certificate of origin is decisive for preferential access to the European market. It conditions the reduced or zero duties provided for under the Morocco-EU association agreement. Poorly documented origin can deprive the end customer of the tariff advantage. This is a commercial issue as much as a customs one.
Repatriation of export proceeds
Free-zone companies must repatriate the proceeds of their exports within the deadlines set by the Foreign Exchange Office’s General Instruction on Foreign Exchange Operations (IGOC). For exports of goods under firm sales, this deadline is 150 days from the date of the export customs declaration. Other deadlines apply depending on the nature of the operation. The deadline is 60 days for exports of services, and up to 180 days for consignment sales or perishable goods. The Office des Changes may extend these deadlines on justification. Failure to repatriate exposes the company to severe penalties and to foreign-exchange litigation.
This obligation stems from foreign-exchange regulations. Even in a tax-light environment, the authorities still monitor currency flows. Aligning import bank domiciliation, export invoicing and the repatriation record is one of the recurring points of vigilance we see in practice. For more on this, see our analysis of the repatriation of export proceeds from a free zone.
Import-export and logistics: the Tanger Med advantage
A free zone’s customs competitiveness only counts if it rests on efficient logistics. In Tangier, the Tanger Med ecosystem combines a port, logistics zones and connected industrial areas (Tangier Free Zone, Tanger Automotive City). It lets companies chain component imports, transformation and re-export with controlled lead times. This “suspensive regime + port hub” continuum explains the region’s appeal for export-oriented industrial activities, notably automotive and aerospace.
For companies already established or in the process of setting up, the customs chain must be designed from the very start of the project. This covers the nature of the flows, the applicable regimes, usable free-trade agreements and foreign-exchange obligations. A well-designed customs organisation is a margin lever, not merely a compliance constraint.
Logistics from Casablanca: what Law 19-94 allows at Midparc
Beyond Tangier, the Casablanca free zone, Midparc, offers a base for air freight flows. It is located in Nouaceur, near Mohammed V airport. Its logistics framework flows directly from Law 19-94 on industrial acceleration zones (formerly export free zones).
| Rule | Content | Law 19-94 |
|---|---|---|
| Permitted activities | Export-oriented industrial or commercial activities and related services | Art. 3 |
| Buildings and sheds | The management body leases buildings, sheds and open yards and controls goods movements | Art. 5 |
| Entries from the taxable territory | Treated as exports | Art. 22 |
| Exits to the taxable territory | Treated as imports, with the value of Moroccan-origin inputs deductible | Art. 22 |
| Storage period | Unlimited, unless the management body sets a limit depending on the goods | Art. 39 |
| Retail sales | Prohibited in the zone | Art. 40 |
In practice, permitted logistics are those serving an export activity; retail remains excluded. For a set-up in Casablanca, see our Casablanca free zone page.
Common customs mistakes
Most customs and foreign-exchange incidents in a free zone do not come from the regime itself. They come from day-to-day handling: a flow poorly documented, a deadline missed, or an exemption used outside its scope. The following mistakes are the ones we see most often. Each is avoidable with the right monitoring in place.
- Using duty-free imported goods for local sales without regularising duties and taxes.
- Neglecting bank domiciliation for import-export operations.
- Poorly documenting product origin and losing the benefit of EUR.1 preferential tariffs.
- Exceeding the export-proceeds repatriation deadline without requesting an extension from the Office des Changes.
- Underestimating sector-specific conformity controls (ONSSA and others) on certain product categories.
Need advice on this topic? Cabinet Dami & Associés, chartered accountants with offices in Tangier and Casablanca, will reply within 24 hours.
How Cabinet Dami supports your import-export operations
Cabinet Dami & Associés, based at Tangier Free Zone, supports exporting companies in managing their customs operations and complying with Office des Changes rules. We structure flows and align them with accounting and taxation. We also monitor domiciliations and repatriations, and secure exemptions. Our bilingual team (French / English) is suited to foreign managers and investors.
Are you setting up or optimising your import-export flows in a free zone? You can contact our free-zone experts at Tangier Free Zone or discover our tax and customs advisory for free-zone exporters.
FAQ — Import-export in a Morocco free zone
Is a free zone outside Morocco’s customs territory?
It is located within the customs territory but treated as a distinct customs territory for the purposes of the regime. Goods allocated to the export activity move under a suspensive regime, with exemption from customs duties and suspension of VAT. This applies as long as they are not released for local consumption.
Which goods are exempt on import?
Raw materials, components, equipment and machinery imported for the export activity benefit from exemption from customs duties and suspension of VAT. They are also exempt from the parafiscal import tax. The exemption requires exclusive allocation to export.
How do you declare an import in a free zone?
Every import is declared to customs through the BADR system. The operation must be domiciled with an approved bank. Some products also undergo conformity controls (ONSSA, etc.).
Within what deadline must export proceeds be repatriated?
The Office des Changes (IGOC) sets the deadlines. They are 150 days for exports of goods under firm sales (from the export customs declaration) and 60 days for services. They run up to 180 days for consignment sales or perishable goods. These deadlines can be extended with justification.
Is the EUR.1 certificate of origin mandatory?
It is not systematically mandatory. However, it is essential to benefit from the preferential tariffs provided for under free-trade agreements (notably the Morocco-EU agreement). Without it, the customer abroad pays the ordinary duties.
Further reading
- customs regime of the Tangier Free Zone (Tanger Med)
- repatriation of export proceeds from a free zone
- accounting and reporting obligations in a free zone
- customs and tax exemptions in a Morocco free zone
- tax and customs advisory for free-zone exporters
- Tangier Tech City (Mohammed VI)
- Tanger Automotive City (TAC), the free zone dedicated to the automotive industry
Official sources: Law No. 19-94 on export free zones (renamed industrial acceleration zones, Law No. 14-21 — Dahir No. 1-21-17), the Customs and Indirect Taxes Code, and the Office des Changes General Instruction on Foreign Exchange Operations. Customs and Indirect Taxes Administration: douane.gov.ma.
Disclaimer: this article is provided for general information only and does not constitute personalised customs, tax or foreign-exchange advice. Customs and foreign-exchange regulations are subject to change. For any import-export operation in a free zone, contact Cabinet Dami & Associés for an analysis tailored to your situation.
