On the first day of the New Year, new customs measures come into force bringing several changes to the level of taxation of certain products and the strengthening of a set of sectors. Here are some operational changes starting this Sunday, January 1, 2023.
While the new finance law for the 2023 financial year has been voted and definitively adopted, the Customs and Indirect Tax Administration (ADII) has announced that it has made several changes to a number of provisions of the customs and tax code. indirect becoming valid from this Sunday.
E-cigarettes and tobacco and products containing sugar
According to the circular published by ADII, the rate of import duty for e-cigarettes will increase this year from 2.5% to 40%, while the domestic consumption tax (TIC) will be introduced on related tobacco products to water pipe (muassel without tobacco).
As for manufactured tobacco, the price of cigarettes will be revised upwards which varies between 1 and 2 dirhams while applying the following quotas: 175 dirhams instead of 100 dirhams, 1000 cigarettes for the specific component of the TIC, 66% at the instead of 67% for the ad-valorem component of the TIC and 782.1 dirhams instead of 710.2 dirhams, the 1000 cigarettes for the minimum charge. This concerns brands like Marlboro (39 against 38 dirhams), Marquise (25 against 24 dirhams), Camel (34 against 33 dirhams), Winston (38 against 37 dirhams) and Gauloises (27 against 25 dirhams), among others.
This measure applies in particular to the list of products containing sugar which, like the very first category, will be subject to the same quota of 675 dirhams per kilogram. The TIC concerns biscuits, chocolate, confectionery, dairy products, jams and marmalades as well as drinks prepared with water and fruit juice or fruit juice concentrate, other than lemon, and containing 10% or more fruit juice or its equivalent in concentrated juice.
Exemption from customs duties
According to article 164-1 of the Customs Code, the new law provides for exemption from customs duties on capital goods, materials and tools imported by or on behalf of companies which intend to set up a program investment of an amount equal to or greater than 50 million dirhams within the framework of agreements to be concluded with the government.
The exemption granted is spread over a period of 36 months and begins on the first day on which the company carries out an import operation within the framework of a valid agreement without possible extension. However, the amendment will offer the possibility of considering an additional period of 24 months in favor of this exemption, as provided for in article 123-22-b of the general tax code.
Industrial Acceleration Zones (ZAI)
The Customs Code has just included a new title in its provisions. These are the Industrial Acceleration Zones (ZAI). This provides for the constant surveillance of the customs service at the access and exit points of the ZAIs as well as the control of persons, means of transport and goods entering and leaving these platforms.
The modification made details in particular the methods of treatment of the goods as well as their consumption according to determined conditions. In addition, the duties and taxes imposed on imports are those operational on the date of registration of the declaration of release for consumption, subject to the provisions of Article 164 bis-1-i of the Customs Code.
Strengthening of the aquaculture sector
The aquaculture sector has become a key pillar of the Moroccan economy and in order to strengthen it and further develop product exports, ADII wanted to complete article 6 of the Customs and Indirect Tax Code. to allow all products, derived from eggs, larvae, fry or juveniles, aquatic invertebrates and imported fish, to benefit from Moroccan origin by applying the rule of full production.