Importing Packaging Materials to Morocco: Complete Guide and Ecological Taxes 2026
Expert guide for importing packaging to Morocco: Law 77-15, Ecological Tax, NM standards, and Article 19 bis. Secure your costs and compliance in 2026.
Equipe Casa Horizon
Transitaire agréé
Sommaire
Ecological Transition
Packaging is no longer just a container; it's a matter of compliance and image. In 2026, with Law 77-15 and ecological taxes, the importer must navigate with precision. This guide gives you the keys to successful sustainable packaging imports.
Whether you are a fruit exporter or a cosmetics manufacturer, the choice of your packaging materials directly impacts your cost price. The Moroccan legislative framework has become one of the "greenest" in the region.
🏗️ 1. The Packaging Market: Industrialization and Sustainability
The market is growing by 6% annually, driven by agribusiness and e-commerce. In 2026, we are witnessing a massive substitution of conventional plastic with hybrid solutions.
For technical materials (specific glass, barrier films), importation remains essential. Manufacturers source from Europe (quality) and Turkey (cost), always validating the partner via a factory audit.
⚖️ 2. Legal Framework: End of Single-Use Plastic (Law 77-15)
The Zero Mika Law was strengthened in 2026. Importation of plastic bags for point-of-sale packaging is strictly prohibited.
Casa Horizon Insight
Customs now inspects the chemical composition of imported polymers to ensure they are not used for the clandestine manufacture of banned bags.
📦 3. Paper and Cardboard (Chapter 48): E-commerce Pillar
Representing over 40% of imports, cardboard is the big ecological winner.
Fiscal Advantages
Reduced import duties (2.5% to 10%) for industry and total exemption from ecological tax.
🍶 4. Glass (Chapter 70): Prestige and Weight
Indispensable for olive oil and cosmetics. But beware of weight (expensive freight) and breakage (rigorous packaging required).
Taxation: High import duty (~40%) to protect local industry. Use of EUR.1 certificate (Europe Origin) is vital to get 0%.
🧪 5. Plastic: Polymers and Green Alternatives
In 2026, the import of bio-based plastics (PLA, PHA) is exploding. These materials benefit from customs facilitation and a positive image with ONSSA.
💰 6. The Ecological Tax on Plastic
This is the critical point. Morocco applies a Solidarity Tax on Plastic (1.5% to 2% ad valorem) on imported plastic materials and goods.
Impact Calculation
Eco_Tax = CIF_Value × Eco_Rate
This tax is added to customs duties and VAT (fiscal cascade).
🔢 8. HS Codes and 2026 Rates
| Material | Import Duty (Std) | Ecological Tax |
|---|---|---|
| Paper/Cardboard (Ch. 48) | 2.5% - 10% | 0% |
| Glass (7010) | 40% | 0% |
| Plastic (3923) | 40% | 1.5% - 2% |
🛑 9. Article 19 bis and Storage
Like any industrial commodity, you must declare the exact storage address on PortNet. Customs wants to avoid resale in the informal sector.
Logistics Optimization
Packaging is empty space. Import your boxes "flat" to optimize volume. In air freight, beware of volumetric weight!
Questions Fréquemment Posées
Can I import biodegradable bags?
How to avoid the ecological tax?
Does ONSSA check caps?
Sources & Références
Read also
Supplier Audit in China and Turkey: The Anti-Scam Guide 2026
Secure your imports with a professional factory audit. Verify the legality, capacity, and quality of your suppliers in China and Turkey before paying.
Import Fitness Equipment Morocco: 2026 Guide
Complete guide to importing fitness equipment to Morocco: C-Mark, NM Standards, Customs Clearance, and Logistics. Equip your gym with full compliance.
Import Seeds & Fertilizers Morocco: 2026 Guide
Complete guide to importing seeds and fertilizers to Morocco: ONSSA Approval, Official Catalog, NM standards, and Reefer logistics. Secure your agricultural campaigns.
Let's Optimize Your Supply Chain
Discuss your logistics challenges with a trade expert.