Industrial Guide

Importing Industrial Machines to Morocco: The 2026 "Duty-Free" Code Guide

Industrialization is the engine of Morocco's 2030 vision. Complete guide on exemptions, Duty-Free codes, and the 2026 Investment Charter.

Equipe Casa Horizon

Transitaire agréé

January 15, 2026

Sommaire

Morocco's Industrial Renaissance in 2026

In 2026, Morocco is no longer just an assembly hub; it is becoming a producer of high value-added components. To support this, the 2026 Finance Law maintains an aggressive policy incentivizing capital goods imports.

The goal is clear: allow Moroccan industrialists to equip themselves with the best global technologies without excessive customs barriers. However, this fiscal flexibility comes with stricter traceability and safety compliance requirements.

🔑 Understanding "Duty-Free" Codes

The investor's key: preferential regimes to import with Import Duty (DI) reduced to 2.5% or 0%.

How does it work?

The Moroccan customs tariff includes "Complementary Notes". If your machine is indispensable for production and not made locally, you can request a reduced rate. In 2026, many renewable energy and agri-food production lines benefit from these specific codes.

📈 The New Investment Charter: Bonuses & Exemptions

The 2026 Investment Charter is the foundation of your project. It offers "investment bonuses" up to 30% of total project value and is the main lever for customs exemptions.

Unique Insight 2026:

An extra bonus is granted for "green" machines (low energy consumption or integrated recycling).

To benefit, your project often needs a state convention (via CRI). Once signed, 0% import becomes a simple formality.

💰 VAT Exemption (0%): How to get it?

Article 123-22°-a of the General Tax Code (CGI) allows VAT (20%) exemption for imported capital goods.

The 2026 Procedure:

DGI Certificate: Obtain exemption certificate from Tax Authority.
Duration: Valid for 36 months from start of activity.
Guarantees: Simplified, quasi-automatic PortNet procedure for compliant companies.

🔢 Customs Classification: Mastering Chapter 84

Any classification error can lead to adjustments. Industrial machines mostly fall under Chapter 84.

84.22
Packing & Wrapping
84.38
Food Preparation
84.79
Special Function Machines

The trap: A multifunctional machine must be classified by its main function. Consider "single classification" for full lines.

🛡️ NM Safety Standards and VOC Certificate

Since 2025, the VOC program is strict. Machines must comply with Moroccan Standards (NM), based on ISO/CE.

Certificate of Conformity from approved body (SGS, Bureau Veritas) before shipment.
Checkpoints: Emergency stops, guards, insulation, noise levels.

🛑 Impact of Article 19 bis

Total traceability imposed by 2026 Finance Law. You must declare the precise installation location.

Installing elsewhere than declared (e.g., Casablanca instead of Tangier) without notice risks 30,000-60,000 MAD fines and loss of tax benefits. Customs use PortNet geolocation.

🚢 Heavy Lift Logistics

Flat Rack & Open Top

For machines exceeding standard dimensions.

Breakbulk

For multi-ton pieces not fitting in containers.

Incoterms Recommendation

Prefer DAP or FCA to keep control over specialized transport.

🧮 Calculating Landing Cost

Total Cost = V_FOB + Freight + Insurance + (V_CAF × Reduced_Duty) + (V_CAF × TPI) + Transit Fees

Reduced_Duty: Often 2.5% (vs 40% without Duty-Free)

TPI: 0.25%

✅ Quick Takeaways: In 1 Minute

2.5% Rate: Most machines benefit from this reduced rate.
0% VAT: With DGI certificate (36 months).
Origin VOC: Mandatory conformity certificate.
Convention: Sign with State to maximize bonuses.
Article 19 bis: Respect declared installation location.

Conclusion

Importing industrial machines in 2026 is a historic opportunity thanks to fiscal incentives. However, technical (VOC) and administrative (Article 19 bis) compliance is non-negotiable. Get support from Casa Horizon.

Questions Fréquemment Posées

Can I import used industrial machines?

Yes, but regulated (often <10 years, expertise required). Tax benefits harder to get.

How long does customs clearance take?

3-7 days if well prepared (unique classification). Weeks otherwise.

Is CE certificate enough?

It's a base, but VOC checks specific Moroccan Standards (NM).

What is Temporary Admission (AT)?

For specific site use (e.g., tunnel borer) with re-export = 0 tax.

Advantage of Tanger Med?

Ro-Ro terminals and heavy-capacity cranes ideal for complex projects.

Sources & Références

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