Technical Guide

Incoterms 2020 in Morocco: FOB, CIF, EXW... Which to choose in 2026?

Don't let your supplier decide your logistics. Master Incoterms 2020 to secure your imports to Morocco and avoid hidden costs in CIF or EXW.

Equipe Casa Horizon

Transitaire agréé

January 21, 2026

Sommaire

Executive Summary

In the world of import-export, Incoterms (International Commercial Terms) are the universal language that defines who does what, who pays what, and above all, at what moment risk is transferred from seller to buyer. In 2026, with the growing complexity of Moroccan ports and new traceability requirements, poor Incoterm management can turn a "good deal" into a financial nightmare.

Many Moroccan importers are seduced by the simplicity of CIF or the apparent low price of EXW. Yet, at Casa Horizon, every day we see companies losing money due to hidden fees at the port of Casablanca or Tangier Med. Here is our analysis to choose the most profitable Incoterm in 2026.

🌍 Incoterms 2020: The Essentials

Incoterms are not laws, but contractual clauses. They determine three critical points:

Cost allocation: Who pays for transport, insurance, and taxes?
Risk transfer: If the container falls into the water, who is responsible?
Documentary obligations: Who prepares documents for customs?

🛑 EXW (Ex Works): The Beginner's "False Friend"

The EXW Incoterm means the seller makes the goods available at their factory. It's the lowest price on the invoice.

The Trap:

You, the importer, are responsible for everything. You have to find a carrier in a foreign country (e.g., deep in China), handle export customs clearance, and assume risks as soon as the box leaves the factory.

Risk in Morocco:

If your supplier doesn't prepare export documents correctly, your goods can remain stuck abroad while you've already paid for them.

✅ FOB (Free On Board): The Choice of Control

In FOB (sea only) or FCA (multimodal), the seller delivers the goods to the port of departure and handles export formalities.

The Advantage: Risk transfers to you once goods are on the vessel.
Control: You choose the forwarder (like Casa Horizon). You master freight costs, know exactly when the ship arrives, and avoid margins that suppliers often add on transport.

⚠️ CIF (Cost, Insurance, Freight): Hidden Arrival Costs

CIF is very popular: the seller pays transport and insurance to the port of Casablanca. It seems ideal, but it's often a "poisoned gift".

Local Fees: The supplier often chooses the cheapest carrier for them. Result? Upon arrival in Morocco, you end up with exorbitant deconsolidation or handling fees (THC) you hadn't planned for.
Demurrage: In CIF, you don't control the shipping line. If the vessel has very short free time periods, you'll pay late penalties (Demurrage) starting from day 3.

📊 Responsibility Comparison Table

Incoterm	Main Transport	Insurance	Export Customs	Import Customs
EXW	Buyer	Buyer	Buyer	Buyer
FOB / FCA	Buyer	Buyer	Seller	Buyer
CIF / CIP	Seller	Seller	Seller	Buyer
DDP	Seller	Seller	Seller	Seller

🧮 Incoterms and Moroccan Customs: CAF Value

Regardless of the chosen Incoterm, Moroccan customs always calculates taxes on the CIF Value (Cost, Insurance, Freight).

If buying FOB:

Taxable_Value = FOB_Price + Freight + Insurance

If buying EXW:

Taxable_Value = EXW_Price + Pre-carriage + Export_Customs + Freight + Insurance

Note: Customs verifies that freight declared in CIF is not undervalued. If freight cost seems too low, they may "adjust" the value.

💡 Casa Horizon Advice: Why choose FOB/FCA?

In 2026, agility is your best weapon. We recommend to 90% of our clients to import in FOB (for sea) or FCA (for air and road).

Cost Control: You pay the real freight price without supplier markup.
Visibility: Thanks to our PortNet interface, you track your goods in real time.
Freedom: You are not tied to a shipping line imposed by the seller, making it easier to negotiate demurrage free time in Morocco.

✅ Quick Takeaways: What to remember

EXW = Danger

Too much risk and management for the buyer. Avoid for beginners.

FOB = Optimal

The perfect balance between cost and control. Recommended.

CIF = Hidden Costs

Beware of arrival fees and uncontrolled demurrage.

DDP = Rare

Complex in Morocco for foreign suppliers (Customs/Exchange).

💡 Conclusion

Mastering Incoterms means mastering your cost price. In 2026, don't let your supplier decide your logistics.

By taking back control via an Incoterm like FOB or FCA, you not only secure your goods but also optimize your cash flow. At Casa Horizon, we help you negotiate these clauses with your suppliers so you only pay what is fair, without bad surprises at unloading.

❓ FAQ

What is the most used Incoterm for importing from China?

FOB is the standard. It allows the Moroccan importer to choose their forwarder while letting the Chinese supplier handle local customs.

Can I use FOB for air shipment?

Technically no. FOB is reserved for sea transport. For air, the equivalent is used: FCA (Free Carrier).

In CIF, who is responsible if the boat sinks?

It's the buyer (you)! Although the seller pays for transport and insurance, risk transfers to you as soon as goods are loaded on the vessel.

Does Incoterm affect Article 19 bis?

No, Incoterm defines transport. Article 19 bis concerns storage, and it is always the Moroccan importer who must declare the storage location on PortNet.

Why avoid DDP in Morocco?

Because customs clearance in Morocco often requires a PortNet signature linked to a Moroccan company. A foreign supplier will struggle to manage this.

Sources & Références

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