Temporary Admission in Morocco: The Guide to Tax-Free Importing (2026)
Discover how Temporary Admission (AT) allows you to import goods into Morocco with suspended duties and taxes. A complete guide for industries and events.
Equipe Casa Horizon
Transitaire agréé
Sommaire
Executive Summary
Temporary Admission (AT) is a pillar of the Economic Customs Regimes (RED) in Morocco. It allows the import of goods with total suspension of duties and taxes, provided they are re-exported after processing or specific use. In 2026, this regime has become an essential industrial competitiveness tool, managed entirely via the BADR system and PortNet.
One of the greatest opportunities offered by Moroccan customs legislation is the ability to import goods without paying a single dirham in customs duties or VAT. This mechanism is called Temporary Admission (AT).
In 2026, as Morocco establishes itself as a global industrial hub, AT is the flagship tool for exporting companies or those using foreign equipment occasionally. But beware: tax exemption requires absolute administrative rigor. A poorly managed AT account can turn into a colossal tax debt.
🏗️ 1. What is Temporary Admission (AT)?
Temporary Admission in Morocco allows receiving goods on the territory, with suspended duties and taxes, intended to be re-exported within a specified period. Unlike "Home Use" (Release for Consumption) where you pay for the product to stay, AT is based on fiscal neutrality: since the product will leave, it is not taxed.
📂 2. The Different Types of Temporary Admission
2.1 Inward Processing (ATPA)
This is the engine of the industry (Auto, Aeronautics, Textile). You import raw materials to transform them and re-export the finished product.
Example: Fabric (China) → Clothing (Morocco) → Export (EU).
2.2 "Simple" Temporary Admission
The goods do not change state. It is imported for a specific use (fair, construction site, filming) and must leave as is.
Example: Cinema cameras, construction cranes, exhibition stands.
⚙️ 3. Inward Processing: Industrial Lever
When you file your DUM in ATPA, you declare a "yield rate". It is the ratio between imported material and exported product.
Questions Fréquemment Posées
Can I sell a product imported under AT in Morocco?
What happens if the goods are stolen?
Can I extend the AT period?
Sources & Références
Read also
Customs Litigation in Morocco: Managing Disputes Without Panic (2026)
Is your cargo blocked at customs? Don't panic. Discover how to manage customs litigation in Morocco: transaction, bonding, and appeals.
VAT Importation Morocco: Complete Guide 2026
Understand VAT on imports in Morocco: calculations, exemptions (Article 123-22), recovery, and reimbursement. Optimize your working capital in 2026.
Accords de Libre-Échange (ALE) : Le Sésame pour passer à 0 % de Douane
Le secret des marges élevées ? Maîtriser l'Origine Préférentielle et les ALE (UE, USA, ZLECAF). On vous explique l'EUR.1, le transport direct et comment éviter les 40% de droits.
Let's Optimize Your Supply Chain
Discuss your logistics challenges with a trade expert.