The rate of import duty for e-cigarettes will increase from 2.5% to 40%, while the prices of tobacco manufactured in Morocco will increase by between 1 and 2 dirhams from January 1, 2023.
In a circular relating to the provisions of the 2023 Finance Law, the Customs and Indirect Tax Administration (ADII) announced that it had made changes to the quota of the import duty for electronic cigarettes and to the list of selling prices at public of manufactured tobacco.
With regard to e-cigarettes, the circular explains that, like the introduction of an internal consumption tax (TIC) on liquids to load or recharge electronic cigarettes in 2020, it was deemed necessary ” to institute a TIC on related tobacco products for waterpipes (tobacco-free muassel)« .
The Administration affirms that this measure is part of the protection of the health of consumers, especially young people, in the face of the serious repercussions caused by the consumption of these products and the effects of addiction that result from them.
In addition, the same source specifies that these products will be subject to the same quota corresponding to the minimum levy of the TIC applicable to tobacco for waterpipes, namely 675 dirhams per kilogram.
As for manufactured tobacco, the circular indicates that the modification made to the list of prices for sale to the public, an increase which varies between 1 and 2 dirhams, comes in application of the provisions of the finance law for the year 2022, a reform taxation under the TIC applicable to cigarettes which has been implemented gradually for a period of five years from January 1, 2022.
To this end, the implementation of the second year of this tax reform, from January 1, 2023, will relate to the application of the following quotas: 175 dirhams instead of 100 dirhams, 1000 cigarettes for the specific component of the ICT, 66% instead of 67% for the ad-valorem component of ICT; and 782.1 dirhams instead of 710.2 dirhams, the 1000 cigarettes for the minimum charge.
