Technical Guide

The DUM (Single Goods Declaration): Learning to read your customs passport

It is the birth certificate of your goods. Learn to decipher Box 33 (HS Code) and Box 47 (Tax Calculation) to stop paying blindly.

Equipe Casa Horizon

Transitaire agréé

January 23, 2026

Sommaire

The Birth Certificate

If the import title on PortNet is the intention, the DUM (Single Goods Declaration) is the legal birth certificate of your goods in Morocco. It is the most important document in your import file.

In 2026, the DUM has become entirely digital (via the BADR system), but its importance remains physical: it determines the exact amount of taxes you pay. Casa Horizon teaches you today to read the strategic boxes to never be lost in front of your forwarder again.

📄 What is the DUM?

The Single Goods Declaration is a legal document by which the importer expresses their will to assign a customs regime to their goods (consumption, temporary admission, etc.).

⚠️ Criminal Liability: An error in the DUM is not a typo, it is a "false declaration" which can lead to fines ranging from 10% to 100% of the goods' value.

🧐 Anatomy of a DUM: The 5 strategic boxes

No need to read everything. Here is what directly impacts your wallet:

Box #	Name	Why it matters?
Box 1	Regime	Defines if you pay taxes (Regime 100) or if you are in suspension.
Box 20	Incoterm	Check if it matches your invoice (FOB, CIF, EXW).
Box 33	HS Code	This is where the tax rate is decided (2.5%, 17.5%, or 40%).
Box 46	Statistical Value	This is the CIF value in Dirhams, base for all tax calculations.
Box 47	Tax Calculation	The line-by-line detail of what you pay to the State.

🔢 Box 47: Deciphering tax calculation

This is the most complex box. In 2026, here are the most common codes:

Code 010 (Import Duty): Amount calculated per your HS Code.
Code 020 (VAT): Generally 20%.
Code 800 (Parafiscal Tax): Always 0.25%.

Total DUM = (V_CIF × Duty) + (V_CIF × 0,0025) + [(V_CIF + Duty_Amount) × VAT]

🚥 The Inspection Circuit: The Verdict

Green

Immediate Release

Yellow

Document Check

Orange

Mandatory Scanner

Red

Physical Inspection

🛑 DUM and Article 19 bis: Traceability in 2026

Major update in the 2026 Finance Law: the DUM must state the final storage location.

Thanks to PortNet interconnection, if you declare a warehouse as destination but deliver elsewhere, the BADR system automatically blocks your next DUMs.

✅ Quick Takeaways: What to remember

Box 33 = Rate

Wrong HS code can make you pay 40% instead of 2.5%.

Box 47 = Money

Check duty amounts line by line.

Archive 10 Years

Customs can audit up to 10 years back.

Mainlevée

The only document allowing exit from port.

💡 Conclusion

The DUM is not just another paper; it is your shield in case of audit. Learning to read it means taking back power over your logistics.

At Casa Horizon, we examine every box of your DUM before validation, knowing that one forgotten detail in Box 47 can mean thousands of Dirhams lost.

❓ FAQ

Can I modify a DUM after payment?

Very difficult. It requires a "Rectifying Declaration", often triggering an audit.

Who signs the DUM?

Your licensed customs broker signs it electronically via their BADR certificate on your behalf.

Why is my DUM always Red Circuit?

Common for new importers or sensitive products. Trust builds over time.

Is DUM enough to reclaim VAT?

Yes, the paid DUM is the official document for import VAT deduction.

How long is a DUM valid?

Once registered, you typically have 24-48h to pay taxes before automatic cancellation.

Sources & Références

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