Proposed2027-07-01
Import tax advance
5% of customs value, subject to scope and exclusions
See conditions and sources ↗Importer
Import advances and excluded situations.
01
Start with your situation
Import advances and excluded situations.
Understand the cash you advance
A 5% advance: what is the immediate effect?
Customs value (MAD)100 000 MAD
→Advance at customs clearance5 000 MAD
→Credit according to the tax regimeIS / IR
An advance, not an additional final tax cost.
02
Measures to review
03