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BUREAU INTERNATIONAL DES TARIFS DOUANIERS

INTERNATIONAL CUSTOMS TARIFFS BUREAU

MOROCCO
JOURNAL No. 132
(15th EDITION)
2009

THE INTERNATIONAL CUSTOMS JOURNAL


ORGAN OF THE INTERNATIONAL UNION FOR THE PUBLICATION OF CUSTOMS TARIFFS

BULLETIN INTERNATIONAL DES DOUANES


ISSN: 1378-4048

THE INTERNATIONAL CUSTOMS JOURNAL


ORGAN OF THE INTERNATIONAL UNION FOR THE PUBLICATION OF CUSTOMS TARIFFS

MOROCCO
JOURNAL No. 132
15th Edition

2009

THIS PUBLICATION IS ALSO AVAILABLE IN


FRENCH, GERMAN, ITALIAN, SPANISH
AND ONLINE IN THE FIVE LANGUAGES

The Inte rnational Bu reau undertakes t o employ the greate st care in the tra nslation o f
the Custom s Laws and o f the Official publication s interpreting these La ws, but it is
understood that the Governments concerned do not assume any responsibility as to the
accuracy of these transl ations and that in the case o f dispute the original text s hall be
their only gui de. (Art. 3, Executory Regulations of the International Convention of July
5th, 1890.)

The contents of this publication are the exclusive intellectual property of the International Customs Tariffs
Bureau (Bureau International des Tarifs Douaniers). They shall not be reproduced in any way whatsoever,
in whole or in part, whether in the form of photocopies, microfilms or on electronic media, without the prior
written authorization of the B.I.T.D. This publication may b e resold by go vernmental organizations only.
B.I.T.D. 2009.
INTERNATIONAL CUSTOMS TARIFFS BUREAU
rue des Petits Carmes, 15 B 1000 Brussels
Tel. +32 2 501 87 74 - Fax +32 2 501 31 47
E-Mail: dir@bitd.org http://www.bitd.org

EXEMPLARY LIST OF TARIFFS AND SUPPLEMENTS PUBLISHED IN ENGLISH


IN THE INTERNATIONAL CUSTOMS JOURNAL

COUNTRY
Algeria (Dem. People's Republic of) .............................................................................
Andean Community (Comunidad Andina) (Bolivia, Colombia, Ecuador, Peru,
Venezuela)
Argentine Republic .......................................................................................................
Australia .......................................................................................................................
Bolivia ...........................................................................................................................
Brazil ............................................................................................................................
Brunei ...........................................................................................................................
Burma (Socialist Republic of the Union of) ...................................................................
Burundi (Republic of) ....................................................................................................
Canada .........................................................................................................................
C.A.C.E.U.: Cameroon, Central African Republic, Congo, Equatorial Guinea, Gabon,
Chad.........................................................................................................................
CARICOM: ((Caribbean Common Market): Antigua and Barbuda, Barbados, Belize,
Dominica, Grenada, Guyana, Jamaica, Montserrat, St. Kitts and Nevis, St. Lucia,
St. Vincent and the Grenadines, Trinidad and Tobago) ..........................................
Chile .............................................................................................................................
China (Peoples Republic of) ........................................................................................
Colombia ......................................................................................................................
Comoros (The Islamic Republic of the) ........................................................................
Congo (Democratic Republic of ) ..................................................................................
Costa Rica ....................................................................................................................
Cuba .............................................................................................................................
Dominican Republic .....................................................................................................
Ecuador ........................................................................................................................
Egypt (Arab Republic of) ..............................................................................................
Ethiopia ........................................................................................................................
E.U. Common Tariff: (Austria, Belgium, Bulgaria, Czech Republic, Cyprus, Denmark,
Estonia, France, Finland, Germany, Greece, Ireland, Italy, Latvia, Lithuania,
Luxembourg, Hungary, Malta, Netherlands, Poland, Portugal, Romania, Slovenia,
Slovakia, Spain, Sweden, United Kingdom) ............................................................
Guatemala SAC (Central American Customs System: Guatemala, Costa Rica, El
Salvador, Honduras and Nicaragua) ........................................................................
Iceland ..........................................................................................................................
India ..............................................................................................................................
Indonesia ......................................................................................................................
Iran ...............................................................................................................................
Israel .............................................................................................................................
Japan ............................................................................................................................
Jordan (Hashemite Kingdom of) ...................................................................................
Korea (Republic of) ......................................................................................................
Lebanon .......................................................................................................................
Libyan Arab Jamahiriyah ..............................................................................................
Madagascar (Republic of) ............................................................................................
Malaysia .......................................................................................................................
Mauritius .......................................................................................................................
MERCOSUR (Argentina, Brazil, Paraguay, Uruguay)...................................................
Mexico ..........................................................................................................................
Morocco (Kingdom of) ..................................................................................................
Netherlands Antilles .....................................................................................................
New Zealand ................................................................................................................
Nicaragua .....................................................................................................................
Norway .........................................................................................................................

Journal
No.

Edition

88

16

120
58
166
101
6
157
11
47
57

1
th
16
th
15
th
11
th
20
rd
3
rd
3
th
5
th
28

66

86
150
13
90
68
3
128
148
5
59
36
31

14

30

127
111
4
63
138
41
28
77
80
49
51
107
12
71
122
27
132
67
29
129
94

1
th
10
rd
23
th
10
th
9
th
9
th
18
th
4
th
4
th
5
th
5
rd
3
th
5
th
12
nd
2
th
17
th
15
th
4
th
18
th
6
th
28

th

Year
2008

st

2004
2007
2007
2006
2008
1987
1979
1987
2009

th

1990

3
th
18
th
9
th
16
rd
3
nd
2
st
1
th
11
th
7
th
19
th
6
th
5

rd

1999
2008
2004
2006
1999
2004
2003
2008
1972
2008
2007
1980

th

2009

st

2003
2006
2000
2004
1974
1982
2005
2009
1987
2004
1984
2003
1987
2006
2007
2002
2009
1983
2007
2005
2002

COUNTRY
Oman (Sultanate of) .....................................................................................................
Pakistan ........................................................................................................................
Panama ........................................................................................................................
Philippines (Republic of the) .........................................................................................
Rwanda (Republic of) ...................................................................................................
The Russian Federation ...............................................................................................
Saudi Arabia .................................................................................................................
Serbia (Republic of) ......................................................................................................
Singapore (Republic of) ................................................................................................
South Africa (Republic of) ............................................................................................
Sri Lanka ......................................................................................................................
Sudan (Democratic Republic of the) ............................................................................
Suriname ......................................................................................................................
Switzerland ...................................................................................................................
Syria (Arab Republic of) ...............................................................................................
Tunisia ..........................................................................................................................
Turkey ..........................................................................................................................
United States of America ..............................................................................................
Venezuela ....................................................................................................................
Vietnam ........................................................................................................................
WAEMU West African Economic and Monetary Union (Benin, Burkina Faso, Cte
dIvoire, Guinea Bissau, Mali, Niger, Senegal and Togo) .......................................
Zimbabwe .....................................................................................................................

Journal
No.

Edition

180
44
170
43
37
23
62
118
26
42
69
73
60
1
50
89
133
21
30
185

4
th
11
th
10
th
10
th
6
nd
2
th
8
st
1
th
13
rd
23
th
4
th
7
th
8
th
24
th
4
th
12
th
12
th
20
rd
23
st
1

103
82

1
st
1

Year

th

1987
2007
2008
2003
2003
1996
2004
2008
2005
2008
1998
1980
1988
2004
1985
2008
2007
2004
1997
2005

st

2003
1983

MOROCCO
(as at 1 January, 2009)

Extracts from the Customs and Indirect Taxes Code, issued by the Customs and Indirect Taxes Administration, approved by the Dahir on Law No. 1-77-339 of 25 Chaoual 1397 (9 October, 1977), as
amended

TITLE I
GENERAL PRINCIPALS
CHAPTER I
General
Article 1
For the purposes of this Code and texts issued for the application thereof, the following expressions shall have the meanings
hereby assigned to them:
a) Customs Territory: the national territory, including the territorial waters;
b) Tax Territory: the land included in the Customs Territory, including ports, harbours, off-shore platforms, dredgers and similar equipment operating in territorial waters or any other installations situated in territorial waters, defined by decree, other
than Free Zones;
c) Free Zones: zones of the Customs Territory not subject, in whole or in part, to Customs Laws and Legislation;
d) import: the entry of goods into the Tax Territory from abroad or from Free Zones;
e) release for consumption: Customs treatment which permits imported goods to remain definitively in the Tax Territory. This
treatment implies the payment of any duties and taxes due on import and the accomplishment of all other Customs formalities;
f) export: the exit of goods from the Tax Territory;
g) the Administration: the Customs and indirect taxes administration, its services or its agents;
h) document: any medium, by any technical process, containing data or information, for example, paper, magnetic tape, disks
or diskettes, microfilm;
i) goods: products, articles, animals and materials of any kind, whether or not prohibited, including drugs and psychotropic
substances, whether or not the object of legal commerce;
j) release: The act by which the Administration enables those concerned to take possession of goods which have been cleared;
k) Customs Laws and Legislation: The set of legal and regulatory provisions concerning the import and export of goods that
the Administration must apply.
Article 1 (2)
Customs Laws and Legislation apply to all persons, whoever they may be.

CHAPTER II
Tariff of Customs duties
Section I
Definition
Article 2
The Customs Tariff includes:
1) The headings, subheadings and subdivisions of the Nomenclature in accordance with the International Convention on the
Harmonized Commodity Coding and Description System (H.S.) adopted by the Customs Co-operation Council and, where

MOROCCO - No. 132 (15th Edition)

necessary national subdivisions established in accordance with the standards set by that Nomenclature, or headings, subheadings and subdivisions resulting from agreements made or conventions ratified by Morocco.
2) The rates of duty applicable to the abovementioned headings, subheadings and subdivisions.
Article 3
Unless otherwise provided, in special texts, International Agreements, Arrangements, Treaties or Conventions to which Morocco
adheres, imported or exported goods are subject to the import or export duties, applicable thereto, listed in the Customs Tariff,
no account being taken of other duties and taxes established by special texts.
Article 4
Unless otherwise provided, the duties to be applied are duties based on the value of the goods, known as ad valorem duties.

Section II
Emergency Tariff amendments
Article 5
1) In emergencies, the rates of duty referred to in Article 2 above and other duties and taxes payable on import may, in accordance with the provisions of Article 45 of the Constitution, be modified or suspended by the Government;
2) The procedure defined in paragraph 1 is applicable to duties and taxes which may be payable on goods presented for export;
3) The Nomenclature, defined in Article 2, paragraph 1, may be amended by regulation when such amendment makes no difference to the rate of duty applicable to the goods concerned.
Article 6
Repealed.

CHAPTER III
Special Provisions for the application of the Customs Law
Section I
Customs provisions contained in Agreements, Arrangements, Conventions and Treaties
Article 7
Customs provisions designed to come into force on the signature of Agreements, Arrangements, Conventions and Treaties will
only be so when Administration has been notified thereof.

Section II
Surtaxes
Article 8
1) Where Moroccan goods receive less favourable treatment by a State or Customs or Economic Union than goods originating
in other countries or if such State or Union take measures which impede Moroccan foreign trade, notwithstanding the provisions for the settlement of disputes laid down in bilateral or multilateral agreements concluded by Morocco, goods originating
in such States or Unions will be subject to surtax in the form of an increased rate Customs duty.
2) The increase is laid down by order of the Minister of Finance in agreement with the Minister(s) concerned. Such Orders are
later approved by the Finance Law for the year following that in which they were published.
Article 9
Measures taken for the application of the provisions of Article 8 are likewise repealed.
Articles 10, 11 and 12
Repealed

Section III
Transitory clause
Article 13
1) Texts establishing or amending Customs texts may expressly allow for the application of more favourable prior Customs
treatment to goods for which:
It is proved, by transport documents issued before the abovementioned texts came into force, that the goods were, from
the beginning destined directly and exclusively for a locality in the Tax Territory.

MOROCCO - No. 132 (15th Edition)

Confirmed irrevocable credit was open for the foreign supplier before the date on which the abovementioned measures
came into force.
2) Only goods directly released for consumption, without being deposited in a warehouse, will benefit from the provisions of this
Clause.

CHAPTER IV
Conditions for the application of the Customs Tariff
Section I
General
Article 14
1) Assessment to Customs duty and similar taxes will take account of:
- qualitative elements: type, origin, provenance and destination;
- quantitative elements: value, weight, length, surface area, volume and number.
2) Subject to the provisions of Articles 13 and 86-5, goods will be assessed to duty and similar taxes on the date of arrival in the
Tax Territory. Account will be taken of the depreciation of the goods due to damage, loss or other incident, including losses
due to the nature of the goods themselves and shortfalls, the taxpayer will be held responsible for establishing that such damage or shortfall, noted during the inspection, occurred prior to entry into the Tax Territory.
When imported goods are partially damaged under the abovementioned circumstances, the Administration will authorize the
separation of the damaged goods and, at the taxpayers request, re-export or assessment to duty in accordance with the
damage, notwithstanding the right of the taxpayer to assign a Customs treatment for the undamaged goods.
3) Export goods will be assessed to duty and similar taxes on the date on which they leave the Tax Territory. Such goods are
presumed not to have been modified in any way between the date of inspection by Customs and the date on which they
leave the Tax Territory.
However, at the request of the taxpayer, account will be taken of the depreciation of the goods due to damage, loss or other
incident, the applicant will be required to establish that the depreciation happened between the date of the inspection by
Customs and the date on which they leave the Tax Territory.

Section II
Qualitative assessment elements
1. - Type of goods
Article 15
1) The type of goods is the description attributed to them by the Customs Tariff;
2) Goods which are not listed in the Customs Tariff or which may be classified under different headings, subheadings or subdivisions thereof are classified by decision of the Administration;
3) Tariff classification decisions made by the Administration are communicated to the interested parties by any means and, in
particular, by publication in a Journal of Legal and Administrative Notices (journal dannonces lgales et administratives) or
the Official Bulletin (Bulletin Officiel), appeals may be made only after publication.
However, Tariff classification decisions made at the request of the taxpayer or following litigation subsequent to a Customs
related operation are immediately enforceable upon the taxpayer or the other parties concerned. A Tariff classification decision remains valid up to the date of publication of an amending tariff classification decision or the effective date of an
amendment to the corresponding Nomenclature, in accordance with the provisions of Article 5 above.
4) The Administration may authorize the classification of goods classifiable under one or more tariff headings, subheadings or
subdivisions to be grouped together in one or more headings, subheadings or subdivisions, inasmuch as this will not cause
an increase or decrease in the rate of duty or tax which would normally be paid when goods are imported or presented for
export:
- duty- and tax-free by virtue of effective legislation;
- In accordance with the provisions of Article 4, paragraph III of transitory Finance Law No. 45-95, for the period from 1 January to 30 June 1996, ratified by Dahir No. 1-95-243 of 8 Chaabane, 1416 (30 December, 1995);
- under one of the Customs procedures listed in Article 114 below.
However, at the request of the taxpayer, the Administration may authorize grouping according to the tariff classification of the
goods liable to the highest rate of import duty.

2. - Origin of goods
Article 16
1) Subject to the definition of the origin of goods covered by Agreements concluded between Morocco and other countries or
groups of countries, or in Annexes to such Agreements applicable to Moroccos commercial dealings with countries signatory
thereto, the expression originating goods shall be taken to mean goods obtained wholly in the country in question.
The expression goods obtained wholly in a country shall be taken to mean:
a) mineral products extracted from its territory;
b) vegetable products harvested there;

MOROCCO - No. 132 (15th Edition)

c)
d)
e)
f)
g)
h)
i)
j)

live animals born or reared there;


animal products obtained from animals reared there;
hunting and fishing products;
sea fishing products and other products taken from the sea by boats registered in the country and flying its flag, operated
by or chartered by natural or legal persons of that country;
goods produced on board factory ships from the goods listed in paragraph f) originating in that country, provided the factory ships are registered in or fly the flag of the country in question;
products extracted from the sea bed outside the territorial waters, if the country in question has the exclusive right of exploitation thereof;
waste and scrap from manufacturing processes and worn articles, provided they were collected there and can be used
only for the recuperation of raw materials;
goods obtained solely from the goods listed in paragraphs a) to i) or derivatives thereof, at whatever stage of production.

2) Decrees made on proposition of the Minister of Finance, in co-operation with the minister(s) concerned lay down the rules to
be followed for determining the origin of goods obtained in a country using the goods listed in 1) above coming from another
country.
Article 17
1) On import, the Administration may require the production of any document certifying the origin of imported goods. It may also
require the production of any document justifying the origin of goods remaining aboard ships which stop in national ports.
2) The Customs Administration is not bound by documents certifying the origin of imported goods and remains free to contest
the authenticity or exactitude thereof.
Article 18
1) On export, at the request of the exporter, the Administration will establish or approve, as the case may be, certificates attesting to the Moroccan origin of the exported goods.
2) These certificates are issued by the Administration in the form and under the conditions laid down by the Minister of Finance.

3. - Provenance of goods
Article 19
1) The expression country of provenance shall be taken to mean the country from which the goods have been transported directly to the Tax Territory.
Transit, stop-over or transhipment of goods in a country does not affect the country of provenance, if the time spent in the
third country does not exceed:
a) the time necessary for the transit or transhipment;
b) the normal transit or stop-over time required for the means of transport in question.
2) On export, at the request of the exporter, the Administration approves certificates attesting to the provenance of goods.

Section III
Quantitative assessment elements
1. - Value of goods
A. Imports
Article 20
1) Subject to the provisions of Article 20 (2) below, the Customs value of imported goods is the transactional value, i.e., the
price effectively paid or to be paid for the goods when sold for export to the tax territory adjusted in accordance with the provisions of Article 20 ter below, on condition that:
a) there are no restrictions as to the transfer or use of the goods to the buyer, other than:
those imposed or required by law or current legislation;
the limitation of the geographical area in which the goods may be sold, or
that do not substantially affect the value of the goods;
b) the sale or price is not subject to conditions or services the value of which is not calculable for the goods to be valued;
c) no part of the profit of any sale, transfer or further use of the goods by the buyer returns directly to the seller, except if an
adjustment can be made under the provisions of Article 20 ter below; and
d) the buyer and seller are not related within the meaning of Article 20 (9), paragraph 6, below or, if they are, that the transaction value is acceptable for Customs purposes by virtue of the provisions of paragraph 2 below.
2) a) When the buyer and seller are related, the transaction value is accepted on condition that examination of the special circumstances of the sale of the imported goods indicates that the relationship has no influence on the price.
b) The transaction value of a sale between related persons is accepted if the importer and the declarant show that the declared value of the goods is close to one of the values described below, determined at the same time or close to the same
time:
the transaction value between unrelated sellers and buyers of identical or similar goods as defined in Article 20 (9), paragraphs 2) and 3) below, for export to the tax territory;
the Customs value of identical or similar goods as defined in Article 20 (7) below.

MOROCCO - No. 132 (15th Edition)

In applying these standard transaction values account will be taken of clear differences between commercial levels,
quantities, adjustments made in accordance with Article 20 (3) below and costs paid by the seller in transactions between unrelated sellers and buyers.
c) The standard described in paragraph 2 b) of this Article will be used if the importer or the declarant so requests, for the
purposes of comparison only. The administration cannot establish substitution values by virtue of paragraph 2 b) above.
3) a) The price effectively paid or to be paid is the total price paid or to be paid by the buyer to or on behalf of the seller, or for
him, for imported goods, it includes all payments made or to be made as a condition of the sale of the imported goods, by
the buyer to the seller or to a third party to fulfil an obligation of the seller. Payments may be made directly or indirectly in
cash, by letter of credit or marketable instruments.
b) Actions, including marketing, undertaken by or for the buyer, other than those for which an adjustment is defined in Article
20 (3), will not be considered to be an indirect payment to the seller, even if the seller benefits therefrom or they are undertaken with his agreement and the cost thereof is not added to the price effectively paid or to be paid to determine the
customs value of the imported goods.
4) Provided that the following costs are distinct from the price effectively paid or to be paid for the imported goods, the Customs
value will not include:
the cost of building, installation, assembly, maintenance or technical assistance undertaken after the goods are imported,
for example imports of plant, machinery or industrial materials;
transport costs after import;
Customs import duties and taxes
5) The price effectively paid or to be paid applies to the price of imported goods. The transfer of dividends and other payments
made by the buyer to the seller which do not relate to the sale of the imported goods are not included in the Customs value.
Article 20 (2)
Repealed
Article 20 (3)
1) To determine the Customs value (see Article 20) of imported goods, the price effectively paid or to be paid is increased by:
a) The following, if paid by the buyer but not included in the price effectively paid or to be paid for the goods:
commissions and brokerage, other than buying commissions defined in Article 20 (9), paragraph 8 below;
cost of containers, which, for Customs purposes, do not form part of the goods;
packing costs, including labour and materials.
b) The value, charged appropriately, of the following goods and services, provided directly or indirectly by the buyer, without
cost or at reduced cost, for processing and sale for export of the imported goods, to the extent that it has not been included in the price effectively paid or to be paid:
materials, components, parts and the like incorporated into the imported goods;
tools, dies, moulds and the like used in processing the imported goods;
materials consumed during the production of the imported goods;
engineering, research, art and design work, plans and sketches performed outside the Tax Territory which are necessary to the production of the imported goods;
c) Royalty and licence fees, relative to the goods to be valued, payable directly or indirectly by the buyer as a condition of
sale of the goods to be valued, to the extent that such royalty and licence fees were not included in the price effectively
paid or to be paid.
The abovementioned royalty and license fees may include, inter alia, patent fees, trademarks, brand names and
copyright.
However, the following will not be added to the price effectively paid or to be paid:
the cost of reproduction rights for the imported goods;
Payments made by the buyer for the right to distribute or resell the imported goods if such payments are not a condition of sale for export of the imported goods;
d) the value of all or part of the profit for resale, disposal or use of the imported goods which is paid directly or indirectly to
the seller;
e) the cost of transporting the imported goods up to their entry into the Tax Territory;
f) loading, unloading and handling costs in connection with the transport of the imported goods up to their entry into the Tax
Territory; and
g) Insurance costs.
2) Any addition made by the application of the provisions of this Article to the price effectively paid or to be paid, will be based
solely on objective and quantifiable information.
3) In order to determine the Customs value no costs other than those listed in this Article will be added to the price effectively
paid or to be paid.
Article 20 (4)
When the Customs value cannot be determined by reference to the provisions of Article 20, it shall be determined by reference
to whichever of the provisions of Articles 20 (5), 20 (6), 20 (7) or 20 (8) of this Code, is first to enable the determination of the
value.
However, at the request of the importer or the declarant, subject to the acceptance of the Customs Administration, the order of
application of the method of evaluation laid down in paragraphs 1) and 2) of article 20 (7) and the Computed value method laid
down in paragraph (3) of that article shall be reversed.

MOROCCO - No. 132 (15th Edition)

Article 20 (5)
1) a) When the Customs value cannot be determined by reference to the provisions of Article 20, the Customs value will be the
transaction value for identical goods sold for export to the Tax Territory and exported at or about the same time as the
goods to be valued.
b) The Customs value is determined by reference to the transaction value of identical goods, sold at the same commercial
level and in very close to the same quantity as the goods to be valued.
c) In the absence of sales as defined in paragraph b), the Customs value will be determined by reference to the transaction
value of identical goods, sold at a different commercial level and/or in different quantities, adjusted to take account of
such differences, provided that such adjustments, whether or not they result in an increase or decrease in value, are
founded on information proving clearly that they are reasonable and exact.
2) The transaction value is adjusted to take account of any significant difference which may exist between costs related to the
goods to be valued on one hand and to the identical goods on the other, due to differences in distance and means of transport.
3) If, in application of this Article, more than one transaction value for identical goods is found, the Customs value of the imported goods will be determined by reference to the lowest transaction value found.
Article 20 (6)
1) a) When the Customs value cannot be determined by reference to the provisions of Articles 20 and 20 (5), the Customs value will be the transaction value for similar goods sold for export to the Tax Territory and exported at or about the same
time as the goods to be valued.
b) The Customs value is determined by reference to the transaction value of similar goods, sold at the same commercial level and in very close to the same quantity as the goods to be valued.
c) In the absence of sales as defined in paragraph b), the Customs value will be determined by reference to the transaction
value of similar goods, sold at a different commercial level and/or in different quantities, adjusted to take account of such
differences, provided that such adjustments, whether or not they result in an increase or decrease in value, are founded
on information proving clearly that they are reasonable and exact.
2) The transaction value is adjusted to take account of any significant difference which may exist between costs related to the
goods to be valued on one hand and to the similar goods on the other, due to differences in distance and means of transport.
3) If, in application of this Article, more than one transaction value for similar goods is found, the Customs value of the imported
goods will be determined by reference to the lowest transaction value found.
Article 20 (7)
1) a) If the imported goods or identical or similar imported goods are sold in the Tax Territory in the condition as imported, the
Customs value of the imported goods shall be based on the unit price at which the imported goods or identical or similar
imported goods are so sold in the greatest aggregate quantity, at or about the time of the import of the goods being valued, to persons who are not related to sellers, subject to deductions for the following:
either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses
in connection with sales in the Tax Territory of imported goods of the same class or kind within the meaning of Article
20 (9), paragraph 5;
the usual costs of transport and insurance and associated costs incurred within the Tax Territory;
the import duties and other charges payable in the Tax Territory by reason of the import or sale of the goods.
b) If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods
being valued, the Customs value of imported goods determined under this Article shall, subject to the provisions of paragraph
1 a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Tax Territory
in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90
days after such importation.
2) If neither the imported goods nor identical nor similar imported goods are sold in the Tax territory in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Tax territory who are not related to the
persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in paragraph 1 (a).
3) The customs value of imported goods under the provisions of this paragraph shall be based on a computed value. Computed value shall consist of the sum of:
a) the cost or value of materials and fabrication or other processing employed in producing the imported goods;
b) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as
the goods being valued which are made by producers in the country of exportation for export to the country of importation;
c) the cost or value of all other expenses listed under paragraphs e), f) and g) of Article 20 (3).
The administration may not require or compel any person not resident in Morocco to produce for examination, or to allow access to, any account or other record for the purposes of determining a computed value.
However, information supplied by the producer of the goods for the purposes of determining the customs value under the
provisions of this Article may be verified in another country by the authorities of the country of importation with the agreement
of the producer and provided they give sufficient advance notice to the government of the country in question and the latter
does not object to the investigation.
Article 20 (8)
1) If the Customs value of the imported goods cannot be determined in accordance with the provisions of Articles 20, 20 (5), 20
(6) or 20 (7), it will be determined by any reasonable means compatible with the provisions of Articles 20 to 20 (7) of this

MOROCCO - No. 132 (15th Edition)

Code and the principals and general provisions of Article VII of the General Agreement on Tariffs and Trade, 1994 and based on information available in Morocco.
2) However, the Customs value determined in application of the provisions of this Article may not be based on:
a) the selling price of goods produced in the Tax Territory;
b) any system providing for the acceptance, for Customs purposes, of the higher of two possible values;
c) the price of the goods in the domestic market of the exporting country;
d) the price of goods sold for export to countries other than Morocco;
e) minimum Customs values, except as provided in Article 20 (2) above;
f) arbitrary or fictive values.
Article 20 (9)
For the purposes of Articles 20 to 20 (8):
1) The expression produced includes grown, manufactured and mined;
2) The expression identical goods means imported goods:
which are the same in all respects, including physical characteristics, quality and reputation as the goods to be valued.
Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as
identical;
Produced in the same country as the goods to be valued; and
produced by the same person as the goods to be valued, or if such goods are not available, produced by a different person.
3) The expression similar goods means imported goods:
which, though not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar;
produced in the same country as the goods to be valued; and
produced by the same person as the goods to be valued, or if such goods are not available, produced by a different person.
4) Identical goods and similar goods, as the case may be, do not include goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under Article 20 (3) 1) b)
because such elements were undertaken in the Tax territory
5) The expression goods of the same class or kind means imported goods which fall within a group or range of goods produced by a particular industry or industrial sector, and includes identical or similar goods.
6) persons shall be deemed to be related only if:
a) they are officers or directors of one anothers businesses;
b) they are legally recognized partners in business;
c) they are employer and employee;
d) any person directly or indirectly owns, controls or holds 5% or more of the outstanding voting stock or shares of both;
e) one of them directly or indirectly controls the other;
f) both of them are directly or indirectly controlled by a third person;
g) together they directly or indirectly control a third person; or
h) they are members of the same family.
7) Persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria of paragraph 6.
8) The expression buying commission shall be taken to mean sums paid by the importer to his agent for the service of representing him abroad for buying the goods to be valued.
Article 20 (10)
If certain sums used for the determination of the taxable value are expressed in foreign currency, the rate of exchange will be
that published by the Bank Al Maghrib the working day preceding the recording of the declaration that the importer must make
to the Administration in accordance with the provisions of Article 74.
Article 20 (11)
1) Unless an exception is authorized by the government, a declaration of the information relative to the Customs value must be
deposited at the same time as the detailed declaration.
2) The declaration of information relative to the Customs value must be signed by the importer or the declarant.
3) The form of the declaration of information relative to the Customs value, the expressions contained therein and the date of
eligibility thereof are laid down by the government.
Article 20 (12)
For the purposes of Articles 20 to 20 (11), the Administration reserves the right to ascertain the truth or accuracy of any statement, evidence or declaration presented with a view to determining the Customs value. If the Administration doubts the
truth or accuracy of statements, evidence or declarations presented with a view to determining the customs value, it may request that the importer or the declarant produce additional proof, including documents or other evidence, attesting that the

MOROCCO - No. 132 (15th Edition)

declared value corresponds to the total amount effectively paid or to be paid for the imported goods adjusted in accordance
with Article 20 (3). If no answer is forthcoming within the prescribed period, or if the additional proof provided is not satisfactory, the valuation of the imported goods will not be determined by application of the provisions of Article 20; it will be determined by other evaluation methods in the order defined in Article 20 (4).
Article 20 (13)
Repealed
B. Exports
Article 21
The Customs value of exported goods is the gross cash value of the goods at the point of exit, free of export tax and duties.

2. - Weight of goods
Article 22
The conditions for determining the weight, length, surface area, volume and number of goods declared on import or export are
laid down by the Minister of Finance or the authority designated by him to take account of the nature and specificity of certain
goods.

Section IV
Consultative Customs Committee
Article 22 (2)
1) A conciliation committee is established at every Regional Customs Directorate (or, where appropriate, in each Customs district) the committee gives its opinion on Customs disputes or litigations.
2) The committee, presided by the Regional Customs Director (or, where appropriate, by the district chief of Customs) is composed of: a representative of the department responsible for the resource, a representative of the professional association
concerned, the competent Customs authorizing officer and the trader or his representative. The representative of the professional association concerned is proposed by his association and designated by the government department responsible for
the resource. The president of the committee may, if necessary, on his own initiative or at the request of the trader, call on
any person whose technical assistance is deemed to be useful. The committee is petitioned by the trader concerned or by
the declarant. The local committee is convened by the president every two weeks or at need. The Administration gives its
decision on cases submitted to the local Committee, within two weeks of the date of the meeting during which the opinion of
that committee was decided.
Article 22 (3)
1) A committee known as the Consultative and Appeals Committee on objections is established by the Minister of Finance; the
committee gives its opinion on Customs disputes or litigations. The committee may also examine cases of principle already
examined by local conciliation committees.
2) This committee, presided by the Minister of Finance or his representative, is composed of representatives of the ministerial
departments concerned, a representative of the professional association concerned and the trader or his representative. The
representative of the professional association concerned is proposed by his association and designated by the government
department responsible for the resource. The president of the committee may, if necessary, call on any person whose technical assistance is deemed to be useful. The committee may be convened by the president, the Minister responsible for the
resource or the professional association concerned. It may also be convened by the trader or the declarant if he disputes the
opinion of the local conciliation committee, if the Administration does not give a decision in accordance with the 6th subnd
paragraph of Article 22 (2), 2 paragraph. The Administration gives its decision on cases submitted to the Consultative and
Appeals Committee, within two weeks of the date of the meeting during which the opinion of that committee was decided.
Article 22 (4)
The members of the committees defined in Articles 22 (2) and 22 (3) are bound by a duty of confidentiality. The conditions
for convening and the operation of these committees are defined by legislation.

CHAPTER V
Prohibited goods
Article 23
1) For the purposes of this Code goods will be prohibited for import or export if:
a) they are banned in any way; or
b) they are subject to restrictions, rules of quality or packaging, or special formalities.
2) However,
a) the declared goods must be covered by an authorization, license or import or export certificate;
b) The prohibition is lifted and the goods may be imported or exported if the rules governing the import or export restrictions
concerning quality packaging or the special formalities are observed.

MOROCCO - No. 132 (15th Edition)

General rules for the interpretation of the Harmonized System


Classification of goods in the Nomenclature shall be governed by the following principles:
1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification
shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such
headings or Notes do not otherwise require, according to the following provisions:
2. a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete
or finished by virtue of this Rule), presented unassembled or disassembled.
b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of
that material or substance with other materials or substances. Any reference to goods of a given material or substance
shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification
of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
3. When by application of Rule 2 b) or for any other reason, goods are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:
a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed
or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally
specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets
for retail sale, which cannot be classified by reference to 3 a), shall be classified as if they consisted of the material or
component which gives them their essential character, insofar as this criterion is applicable.
c) When goods cannot be classified by reference to 3 a) or 3 b), they shall be classified under the heading which occurs last
in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to
the goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:
a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,
specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the
articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This
Rule does not, however, apply to containers which give the whole its essential character;
b) Subject to the provisions of Rule 5 a) above, packing materials and packing containers presented with the goods therein
shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is
not binding when such packing materials or packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of
those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that
only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes
also apply, unless the context otherwise requires.

MOROCCO - No. 132 (15th Edition)

10

SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
NOTES
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout the Nomenclature any reference to dried products also covers
products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1
LIVE ANIMALS
NOTE
1. This Chapter covers all live animals except:
a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306 or 0307;
b) cultures of micro-organisms and other products of heading 3002; and
c) animals of heading 9508.

ADDITIONAL NOTE
1. For the purposes of subdivision 0102 90 10, the expression "calves" shall be taken to mean live bovine animals of domestic
species weighing not more than 220 kg not yet having lost their milk teeth.
Code

Description

0101
0101 10
10 00
20 00
0101 90
10 00
20 00
30
10
90
90
10
90
0102
0102 10 00
10
90
0102 90
10 00
21 00
22 00
29 00
31 00
39 00
41 00
49 00
90 00
0103
0103 10 00
10
90
0103 91
10 00
90 00
0103 92
10
10
90
90 00

Live horses, asses, mules and hinnies:


- Pure-bred breeding animals:
(a)
- - - Horses
(a)
- - - Domestic pure-bred breeding asses
- Other:
- - - Horses:
- - - - For slaughter
- - - - Racehorses, less than six (6) years old, within the limits of an annual quota of twenty (20)
horses, subject to conditions stipulated by decree of the Minister of Finance with the approval
of the Minister of Agriculture
- - - - Other:
- - - - - Draught or saddle
- - - - - Other
- - - Asses, mules and hinnies:
- - - - Mules and hinnies
- - - - Other
Live bovine animals:
- Pure-bred breeding animals:
(a)
- - - Of domestic species
(a)
- - - Other
- Other:
- - - Of domestic species:
- - - - Calves
- - - - Cows:
- - - - - For immediate slaughter, their meat being intended for processing
- - - - - Milch cows
- - - - - Other
- - - - Bulls, other than bull calves:
- - - - - Fighting bulls imported for a specific bull-fight and led directly to the bull-pen
- - - - - Other
- - - - Other:
- - - - - Cattle other than steers and heifers
- - - - - Other
- - - Other
Live swine:
- Pure-bred breeding animals:
(a)
- - - Of domestic species
(a)
- - - Other
- Other:
- - Weighing less than 50 kg:
- - - Of domestic species
- - - Other
- - Weighing 50 kg or more:
- - - Of domestic species:
- - - - Sows having farrowed at least once, weighing 160 kg or more
- - - - Other
- - - Other

Rate of
duty (%)

2.5
17.5
49
25

49
49
49
49

2.5
2.5
233.5
233.5
233.5
233.5
233.5
233.5
233.5
233.5
233.5

49
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

Code

Description

0104
0104 10
10
10
90
90
10
90
0104 20
10
10
90
90
10
90
0105
0105 11
10 00
90 00
0105 12 00
10
90
0105 19 00
11
19
23
29
93
99
0105 92 00 00
0105 93 00 00
0105 99 00
10
20
30
90
0106
0106 11
10 00
90 00
0106 12
10 00
90 00
0106 19
11 00
19 00
21 00
29 00
30 00

41 00
49 00
50 00
61 00
69 00
90 00

Live sheep and goats:


- Sheep:
- - - Pure-bred breeding animals:
(a)
- - - - Of domestic species
(a)
- - - - Other
- - - Other:
- - - - Of domestic species
- - - - Other
- Goats:
- - - Pure-bred breeding animals:
(a)
- - - - Of domestic species
(a)
- - - - Other
- - - Other:
- - - - Of domestic species
- - - - Other
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys
and guinea fowls:
- Weighing not more than 185 g:
- - Fowls of the species Gallus domesticus:
(a)
- - - Breeding animals
- - - Other
- - Turkeys:
- - - Breeding animals
- - - Other
- - Other:
- - - Ducklings:
- - - - Breeding animals
- - - - Other
- - - Other:
- - - - Breeding animals:
- - - - - Young guinea-fowl
- - - - - Goslings
- - - - Other:
- - - - - Young guinea-fowl
- - - - - Goslings
- Other:
- - Fowls of the species Gallus domesticus, weighing not more than 2 000 g
- - Fowls of the species Gallus domesticus, weighing more than 2 000 g
- - Other:
- - - Ducks
- - - Geese
- - - Turkeys
- - - Guinea fowls
Other live animals:
- Mammals:
- - Primates:
- - - For national or local authority zoological gardens, imported by or for them and transported directly thereto
- - - Other
- - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs
(mammals of the order Sirenia):
- - - For national or local authority zoological gardens, imported by or for them and transported directly thereto
- - - Other
- - Other:
- - - Domestic rabbits:
(b)
- - - - Young breeding rabbits
- - - - Other
- - - Camelidae:
(a)
- - - - Pure-bred breeding Camelidae
- - - - Other
- - - Other:
- - - - For national or local authority zoological gardens, imported by or for them and transported
directly thereto
- - - - Other:
- - - - - Of domestic species:
- - - - - - Cats and dogs
- - - - - - Other
- - - - - Other:
- - - - - - Game animals
- - - - - - Fur-bearing animals:
- - - - - - - Cats and dogs
- - - - - - - Other
- - - - - - Other

11
Rate of
duty (%)

2.5
2.5
304
304
2.5
2.5
304
304

2.5
34
2.5
2.5
17.5
17.5
17.5
17.5
17.5
17.5
101
101
101
101
101
101

25
49
25
49
2.5
49
2.5
49
25

49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

12

Code

0106 20
10 00
91 00
92 00
99 00
0106 31
10 00
90 00
0106 32
10 00
90 00
0106 39
11 00
12 00
19 00
20 00
30 00
91 00
99 00
0106 90
10 00
21 00
29 00
30 00
91 00
92 00
99 00
(a)
(b)

Description

- Reptiles (including snakes and turtles):


- - - For national or local authority zoological gardens, imported by or for them and transported directly thereto
- - - Other:
- - - - Turtles and tortoises
- - - - Crocodiles
- - - - Other
- Birds:
- - Birds of prey:
- - - For national or local authority zoological gardens, imported by or for them and transported directly thereto
- - - Other
- - Psittaciformes (including parrots, parakeets, macaws and cockatoos):
- - - For national or local authority zoological gardens, imported by or for them and transported directly thereto
- - - Other
- - Other:
- - - Pigeons:
- - - - Target-shooting pigeons imported for a specific public event (competition) and taken directly to their destination under cover of a bond note to be cleared by the local Customs Authorities
- - - - Homing pigeons
- - - - Other
- - - Other:
- - - - For national or local authority zoological gardens, imported by or for them and transported
directly thereto
- - - - Other:
- - - - - Ostriches
- - - - - Other:
- - - - - - Game animals
- - - - - - Other
- Other:
(a)
- - - Exotic insects used in biological pest control
- - - Bees:
- - - - Pollinating bumblebees
- - - - Other
- - - For national or local authority zoological gardens, imported by or for them and transported directly thereto
- - - Other:
- - - - Game animals
- - - - Fur-bearing animals
- - - - Other

In accordance with official zootechnical standards.


Subject to the conditions stipulated in current legislation.

Rate of
duty (%)

25
49
2.5
49
25
49
25
49
25
34
34
25
17.5
49
49
2.5
2.5
49
25
49
49
49

MOROCCO - No. 132 (15th Edition)

13

CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL
NOTE
1. This Chapter does not cover:
a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
b) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or
c) animal fat, other than products of heading 0209 (Chapter 15).

ADDITIONAL NOTES
1. Meat of marine mammals being the produce of Moroccan fisheries (ex subheadings 0208 90 00, 0210 92 00 and
0210 99 90) may be admitted duty-free subject to conditions laid down by the competent authorities.
2. For the purposes of this Tariff the term high-quality beef cuts shall be taken to mean beef specially processed into fancy
cuts, special shapes, or otherwise made ready for particular uses by the retail consumer (but not ground or comminuted, diced or cut into sizes for stew meat or similar uses, or rolled or skewered), which meets the specifications in regulations issued by the competent Department for prime or choice beef of the country of origin, and which has been so certified prior to
export by the competent authorities of the country of origin, and specified as such on the veterinary health certificate issued
by the veterinary inspector at the import border post.
3. For the purposes of this Tariff the term thin skirts shall be taken to mean the fleshy part from the lower inside of the rib cage
with the lungs attached, but not including the diaphragm, elongated, thin and stripped of connective tissue and of the serous
membrane and the fat surrounding it.
Code

Description

0201
0201 10 00
11
19
90
0201 20
11
10
90
19
10
90
90
10
90
0201 30
11
10
90
19
10
90
90
10
90
0202
0202 10 00
10
90
0202 20
10
10
90
90
10
90
0202 30
11 00
19
10
90
90 00

Meat of bovine animals, fresh or chilled:


- Carcasses and half-carcasses:
- - - Of domestic species:
- - - - Veal
- - - - Of adult bovine animals
- - - Other
- Other cuts with bone in:
- - - Of domestic species:
- - - - Of veal:
- - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - - Other
- - - - Of adult bovine animals:
- - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - - Other
- - - Other:
- - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - Other
- Boneless:
- - - Of domestic species:
- - - - Of veal:
- - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - - Other
- - - - Of adult bovine animals:
- - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - - Other
- - - Other:
- - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - Other
Meat of bovine animals, frozen:
- Carcasses and half-carcasses:
- - - Of domestic species
- - - Other
- Other cuts with bone in:
- - - Of domestic species:
- - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - Other
- - - Other:
- - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - Other
- Boneless:
- - - Of domestic species:
- - - - Minced meat, in the form of flat cakes weighing between 45 g and 150 g in polythene bags,
(a)
containing between 17.5% and 21% of fat
- - - - Other:
- - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - - Other
- - - Other

Rate of
duty (%)

254
254
254

254
254
254
254
254
254

254
254
254
254
254
254

254
254
254
254
254
254
17.5
254
254
254

MOROCCO - No. 132 (15th Edition)

14

Code

Description

0203
0203 11 00
10
90
0203 12 00
11
19
91
99
0203 19 00
10
90
0203 21 00
10
90
0203 22 00
11
19
91
99
0203 29 00
10
90
0204
0204 10 00

Meat of swine, fresh, chilled or frozen:


- Fresh or chilled:
- - Carcasses and half-carcasses:
- - - Of domestic species
- - - Other
- - Hams, shoulders and cuts thereof, with bone in:
- - - Of domestic species:
- - - - Hams
- - - - Other
- - - Other:
- - - - Hams
- - - - Other
- - Other:
- - - Of domestic species
- - - Other
- Frozen:
- - Carcasses and half-carcasses:
- - - Of domestic species
- - - Other
- - Hams, shoulders and cuts thereof, with bone in:
- - - Of domestic species:
- - - - Hams
- - - - Other
- - - Other:
- - - - Hams
- - - - Other
- - Other:
- - - Of domestic species
- - - Other

10
90
0204 50 00 00

Meat of sheep or goats, fresh, chilled or frozen:


- Carcasses and half-carcasses of lamb, fresh or chilled:
- - - Of domestic species
- - - Other
- Other meat of sheep, fresh or chilled:
- - Carcasses and half-carcasses:
- - - Of domestic species
- - - Other
- - Other cuts with bone in:
- - - Of domestic species
- - - Other
- - Boneless:
- - - Of domestic species
- - - Other
- Carcasses and half-carcasses of lamb, frozen:
- - - Of domestic species
- - - Other
- Other meat of sheep, frozen:
- - Carcasses and half-carcasses:
- - - Of domestic species
- - - Other
- - Other cuts with bone in:
- - - Of domestic species
- - - Other
- - Boneless:
- - - Of domestic species
- - - Other
- Meat of goats

0205 00 00 00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh,
chilled or frozen:
- Of bovine animals, fresh or chilled:
- - - For the manufacture of pharmaceutical products
- - - Other:
- - - - Of domestic bovine animals:
- - - - - Thin skirts specified in Additional Note 3 to this Chapter
- - - - - Other
- - - - Other
- Of bovine animals, frozen:
- - Tongues:
- - - For the manufacture of pharmaceutical products
- - - Other:
- - - - Of domestic bovine animals
- - - - Other
- - Livers:
- - - For the manufacture of pharmaceutical products

10
90
0204 21 00
10
90
0204 22 00
10
90
0204 23 00
10
90
0204 30 00
10
90
0204 41 00
10
90
0204 42 00
10
90
0204 43 00

0206 10
10 00
91
10
90
99 00
0206 21 00
10
91
99
0206 22 00
10

Rate of
duty (%)

49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49

304
304
304
304
304
304
304
304
304
304
304
304
304
304
304
304
304
254

49
254
254
49
49
49
49
254

MOROCCO - No. 132 (15th Edition)

Code

Description

91
99
0206 29
10 00
91
10
90
99 00
0206 30 00
10
91
99
0206 41 00
10
91
99
0206 49 00
10
91
99
0206 80 00
10
91
99
0206 90
10
10
91
99
90
10
91
99
0207
0207 11 00 00
0207 12 00 00
0207 13 00
10
21
29
90
0207 14
10 00
91 00
92 00
11
12
19
91
99
99 00
0207 24 00 00
0207 25 00 00
0207 26 00
10
21
29
90
0207 27
10 00

- - - Other:
- - - - Of domestic bovine animals
- - - - Other
- - Other:
- - - For the manufacture of pharmaceutical products
- - - Other:
- - - - Of domestic bovine animals:
- - - - - Thin skirts specified in Additional Note 3 to this Chapter
- - - - - Other
- - - - Other
- Of swine, fresh or chilled:
- - - For the manufacture of pharmaceutical products
- - - Other:
- - - - Of domestic swine
- - - - Other
- Of swine, frozen:
- - Livers:
- - - For the manufacture of pharmaceutical products
- - - Other:
- - - - Of domestic swine
- - - - Other
- - Other:
- - - For the manufacture of pharmaceutical products
- - - Other:
- - - - Of domestic swine
- - - - Other
- Other, fresh or chilled:
- - - For the manufacture of pharmaceutical products
- - - Other:
- - - - Of horses, asses, mules and hinnies
- - - - Other
- Other, frozen:
- - - Frozen livers:
- - - - For the manufacture of pharmaceutical products
- - - - Other:
- - - - - Of horses, asses, mules and hinnies
- - - - - Other
- - - Other:
- - - - For the manufacture of pharmaceutical products
- - - - Other:
- - - - - Of horses, asses, mules and hinnies
- - - - - Other
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen:
- Of fowls of the species Gallus domesticus:
- - Not cut in pieces, fresh or chilled
- - Not cut in pieces, frozen
- - Cuts and offal, fresh or chilled:
- - - Livers
- - - Cuts:
- - - - Boneless
- - - - With bone in
- - - Other offal
- - Cuts and offal, frozen:
- - - Ground boned meats
- - - Other:
- - - - Livers
- - - - Cuts:
- - - - - Boneless:
- - - - - - Of sternum and escalope (breast) without skin, not comminuted
- - - - - - Of whole legs without skin, not comminuted
- - - - - - Other
- - - - - With bone in:
- - - - - - Legs and wings
- - - - - - Other
- - - - Other offal
- Of turkeys:
- - Not cut in pieces, fresh or chilled
- - Not cut in pieces, frozen
- - Cuts and offal, fresh or chilled:
- - - Livers
- - - Cuts:
- - - - Boneless
- - - - With bone in
- - - Other offal
- - Cuts and offal, frozen:
- - - Ground boned meats

15
Rate of
duty (%)

254
254
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
254
254
254
49
49
49

116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
60

MOROCCO - No. 132 (15th Edition)

16

Code

Description

90
10
21
29
90
0207 32 00 00
0207 33 00
10
20
90
0207 34
10 00
90 00
0207 35 00
10
21
29
90
0207 36
10 00
90
11
19
90
0208
0208 10 00

- - - Other:
- - - - Livers
- - - - Cuts:
- - - - - Boneless
- - - - - With bone in
- - - - Other offal
- Of ducks, geese or guinea fowls:
- - Not cut in pieces, fresh or chilled
- - Not cut in pieces, frozen:
- - - Ducks
- - - Geese
- - - Guinea fowls
- - Fatty livers, fresh or chilled:
- - - Fatty livers of geese or ducks
- - - Other
- - Other, fresh or chilled:
- - - Livers
- - - Cuts:
- - - - Boneless
- - - - With bone in
- - - Other offal
- - Other, frozen:
- - - Fatty livers of geese or ducks
- - - Other:
- - - - Cuts:
- - - - - Boneless
- - - - - With bone in
- - - - Other offal

91
93
99

Other meat and edible meat offal, fresh, chilled or frozen:


- Of rabbits or hares:
- - - For the manufacture of pharmaceutical products
- - - Other:
- - - - Of domestic rabbits
- - - - Other
- Frogs legs
- Of primates:
- - - Offal, for the manufacture of pharmaceutical products
- - - Other
- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs
(mammals of the order Sirenia):
- - - Offal, for the manufacture of pharmaceutical products
- - - Whale meat
- - - Other
- Of reptiles (including snakes and turtles):
- - - Offal, for the manufacture of pharmaceutical products
- - - Other
- Other:
- - - Of domestic pigeons
- - - Of game animals
- - - Other:
- - - - Offal, for the manufacture of pharmaceutical products
- - - - Seal meat
- - - - Other

11
19
30
90

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked:
- - - Back fat:
- - - - Fresh, chilled, frozen, salted or in brine
- - - - Dried or smoked
- - - Other pig fat
- - - Poultry fat

10
91
99
0208 20 00 00
0208 30 00
10
90
0208 40 00
10
20
90
0208 50 00
10
90
0208 90 00
10
20

0209 00 00

0210
0210 11 00
10
90
0210 12 00
10
90
0210 19 00
10
90
0210 20
11 00

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of
meat or meat offal:
- Meat of swine:
- - Hams, shoulders and cuts thereof, with bone in:
- - - Salted or in brine
- - - Dried or smoked
- - Bellies (streaky) and cuts thereof:
- - - Salted or in brine
- - - Dried or smoked
- - Other:
- - - Salted or in brine
- - - Dried or smoked
- Meat of bovine animals:
- - - Of domestic bovine animals:
- - - - With bone in

Rate of
duty (%)

116
116
116
116
116
116
116
116
49
116
116
116
116
116
49
116
116
116

49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49

49
49
49
49

49
49
49
49
49
49
254

MOROCCO - No. 132 (15th Edition)

Code

Description

15 00
17 00
90 00
0210 91 00
10
90
0210 92 00
10
90
0210 93 00
10
90
0210 99
10 00
90
11
19
20
31
32
33
34
35
36
39
40
50
90
(a)

- - - - Boneless:
- - - - - Dried
- - - - - Other
- - - Other
- Other, including edible flours and meals of meat or meat offal:
- - Of primates:
- - - Offal
- - - Other
- - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia):
- - - Offal
- - - Other
- - Of reptiles (including snakes and turtles):
- - - Offal
- - - Other
- - Other:
- - - Meat of sheep or goats
- - - Other:
- - - - Poultry livers, salted or in brine:
- - - - - Fatty livers of geese or ducks
- - - - - Other
- - - - Horse meat, salted or in brine or dried
- - - - Offal:
- - - - - Of domestic swine:
- - - - - - Heads and cuts thereof; throats
- - - - - - Feet; tails
- - - - - - Kidneys
- - - - - - Livers
- - - - - - Hearts; tongues; lungs
- - - - - - Livers, hearts, tongues and lungs, attached to the trachea and oesophagus
- - - - - - Other
- - - - - Of domestic bovine animals
- - - - - Other
- - - - Other

Usual commercial tolerance of 10% on the weight of the flat cakes.

17
Rate of
duty (%)

60
254
49
49
49
49
49
49
49
254
49
49
49
49
49
49
49
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

18

CHAPTER 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
NOTES
1. This Chapter does not cover:
a) mammals of heading 0106;
b) meat of mammals of heading 0106 (heading 0208 or 0210);
c) fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish
or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or
d) caviar or caviar substitutes prepared from fish eggs (heading 1604).
2. In this Chapter the term pellets means products which have been agglomerated either directly by compression or by the
addition of a small quantity of binder.

ADDITIONAL NOTE
1. The conditions governing the duty-free import of the produce of Moroccan fisheries shall be determined by the competent authorities.
Code

Description

0301
0301 10 00
10
90
0301 91
10 00
90 00
0301 92
10 00
90
10
90
0301 93
10 00
90 00
0301 99
11 00
19
10
20
90
90
01
11
15
21
25
31
35
41
45
51
55
90
0302
0302 11 00 00
0302 12 00 00
0302 19 00
10
90

Live fish:
- Ornamental fish:
- - - Freshwater
- - - Saltwater
- Other live fish:
- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
- - - For restocking rivers
- - - Other
- - Eels (Anguilla spp.):
- - - For restocking rivers
- - - Other:
- - - - Elvers
- - - - Other
- - Carp:
- - - For restocking rivers
- - - Other
- - Other:
- - - Freshwater:
- - - - For restocking rivers
- - - - Other:
- - - - - Salmon and lake whitefish
- - - - - Other Salmonidae
- - - - - Other
- - - Saltwater:
- - - - Herrings
- - - - Brisling (or sprats) and mackerel
- - - - Tuna
- - - - Sardines
- - - - Dogfish and other sharks
- - - - Redfish (Sebastes marinus)
- - - - Halibut (Hippoglossus vulgaris, Reinhardtius hippoglossoides)
- - - - Cod
- - - - Sole
- - - - Anchovies
- - - - Whiting
- - - - Other
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304:
- Salmonidae, excluding livers and roes:
- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
- - Other:
- - - Lake whitefish
- - - Other

Rate of
duty (%)

10
10

10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

10
10

10
10

MOROCCO - No. 132 (15th Edition)

Code

Description

0302 21 00 00
0302 22 00 00
0302 23 00 00
0302 29 00 00
0302 31 00 00
0302 32 00 00
0302 33 00 00
0302 34 00 00
0302 35 00 00
0302 36 00 00
0302 39 00 00
0302 40 00 00
0302 50 00 00
0302 61 00
11
13
19
90
0302 62 00 00
0302 63 00 00
0302 64 00 00
0302 65 00 00
0302 66 00
10
90
0302 69 00
10
91
93
94
99
0302 70 00
10
90
0303

0303 11 00 00
0303 19 00 00
0303 21 00 00
0303 22 00 00
0303 29 00
10
90
0303 31 00 00
0303 32 00 00
0303 33 00 00
0303 39 00 00
0303 41 00 00
0303 42 00 00
0303 43 00 00
0303 44 00 00
0303 45 00 00
0303 46 00 00
0303 49 00 00
0303 50 00 00
0303 60 00 00

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae),


excluding livers and roes:
- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
- - Plaice (Pleuronectes platessa)
- - Sole (Solea spp.)
- - Other
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
- - Albacore or longfinned tunas (Thunnus alalunga)
- - Yellowfin tunas (Thunnus albacares)
- - Skipjack or stripe-bellied bonito
- - Bigeye tunas (Thunnus obesus)
- - Bluefin tunas (Thunnus thynnus)
- - Southern bluefin tunas (Thunnus maccoyii)
- - Other
- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
- Other fish, excluding livers and roes:
- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus):
- - - Sardines:
- - - - Whole
- - - - With heads off
- - - - In pieces
- - - Other
- - Haddock (Melanogrammus aeglefinus)
- - Coalfish (Pollachius virens)
- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
- - Dogfish and other sharks
- - Eels (Anguilla spp.):
- - - Elvers
- - - Other
- - Other:
- - - Freshwater
- - - Saltwater:
- - - - Redfish (Sebastes marinus)
- - - - Anchovies
- - - - Whiting
- - - - Other
- Livers and roes:
- - - Of freshwater fish
- - - Of saltwater fish
Fish, frozen, excluding fish fillets and other fish meat of heading 0304:
- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), excluding livers and roes:
- - Sockeye salmon (red salmon) (Oncorhynchus nerka)
- - Other
- Other fish, excluding livers and roes:
- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
- - Other:
- - - Lake whitefish
- - - Other
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
- - Plaice (Pleuronectes platessa)
- - Sole (Solea spp.)
- - Other
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis),
excluding livers and roes:
- - Albacore or longfinned tunas (Thunnus alalunga)
- - Yellowfin tunas (Thunnus albacares)
- - Skipjack or stripe-bellied bonito
- - Bigeye tunas (Thunnus obesus)
- - Bluefin tunas (Thunnus thynnus)
- - Southern bluefin tunas (Thunnus maccoyii)
- - Other
- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

19
Rate of
duty (%)

10
10
10
10
10
10
10
10
10
10
10
10
10

10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

MOROCCO - No. 132 (15th Edition)

20

Code

Description

0303 71 00
11
13
19
90
0303 72 00 00
0303 73 00 00
0303 74 00 00
0303 75 00 00
0303 76 00
10
90
0303 77 00 00
0303 78 00 00
0303 79 00
10
91
93
94
99
0303 80 00
10
90
0304
0304 10 00
01
02
03
04
09
11
12
13
14
15
16
19
21
22
23
24
29
31
32
33
34
35
36
37
38
39
41
42
43
44
90
0304 20 00
11
12
13
14
19
91

- Other fish, excluding livers and roes:


- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus):
- - - Sardines:
- - - - Whole
- - - - With heads off
- - - - In pieces
- - - Other
- - Haddock (Melanogrammus aeglefinus)
- - Coalfish (Pollachius virens)
- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
- - Dogfish and other sharks
- - Eels (Anguilla spp.):
- - - Elvers
- - - Other
- - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)
- - Hake (Merluccius spp., Urophycis spp.)
- - Other:
- - - Freshwater
- - - Saltwater:
- - - - Redfish (Sebastes marinus)
- - - - Anchovies
- - - - Whiting
- - - - Other
- Livers and roes:
- - - Of freshwater fish
- - - Of saltwater fish
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:
- Fresh or chilled:
- - - Fillets:
- - - - Of freshwater fish:
- - - - - Trout
- - - - - Salmon and lake whitefish
- - - - - Other Salmonidae
- - - - - Eels (including elvers)
- - - - - Other
- - - - Of saltwater fish:
- - - - - Herrings
- - - - - Mackerel
- - - - - Tuna
- - - - - Sardines
- - - - - Anchovies
- - - - - Whiting
- - - - - Other
- - - Other:
- - - - Of freshwater fish:
- - - - - Trout
- - - - - Salmon and lake whitefish
- - - - - Other Salmonidae
- - - - - Eels (including elvers)
- - - - - Other
- - - - Of saltwater fish:
- - - - - Herrings
- - - - - Brisling (or sprats) and mackerel
- - - - - Tuna
- - - - - Sardines:
- - - - - - Whole
- - - - - - With heads off
- - - - - - In pieces
- - - - - Dogfish and other sharks
- - - - - Redfish (Sebastes marinus)
- - - - - Halibut (Hippoglossus vulgaris, Reinhardtius hippoglossoides)
- - - - - Cod
- - - - - Sole
- - - - - Anchovies
- - - - - Whiting
- - - - - Other
- Frozen fillets:
- - - Freshwater:
- - - - Trout
- - - - Salmon and lake whitefish
- - - - Other salmonidae
- - - - Eels (including elvers)
- - - - Other
- - - Saltwater:
- - - - Herrings

Rate of
duty (%)

10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25

MOROCCO - No. 132 (15th Edition)

Code

Description

92
93
94
95
96
99
0304 90 00
11
12
13
14
19
21
22
23
24
25
26
27
28
29
31
32
33
34
90
0305
0305 10 00 00
0305 20 00 00
0305 30 00
10
20
30
40
90
0305 41 00 00
0305 42 00 00
0305 49 00
10
20
30
90
0305 51 00
10
90
0305 59 00
10
21
23
29
30
40
50
90
0305 61 00 00
0305 62 00 00
0305 63 00 00
0305 69 00
11
12
19
91
92
99

- - - - Mackerel
- - - - Tuna
- - - - Sardines
- - - - Anchovies
- - - - Whiting
- - - - Other
- Other:
- - - Of freshwater fish:
- - - - Trout
- - - - Salmon and lake whitefish
- - - - Other salmonidae
- - - - Eels (including elvers)
- - - - Other
- - - Of saltwater fish:
- - - - Herrings
- - - - Brisling (or sprats) and mackerel
- - - - Tuna
- - - - Sardines:
- - - - - Whole
- - - - - With heads off
- - - - - In pieces
- - - - Dogfish and other sharks
- - - - Redfish (Sebastes marinus)
- - - - Halibut (Hippoglossus vulgaris, Reinhardtius hippoglossoides)
- - - - Cod
- - - - Sole
- - - - Anchovies
- - - - Whiting
- - - - Other
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the
smoking process; flours, meals and pellets of fish, fit for human consumption:
- Flours, meals and pellets of fish, fit for human consumption
- Livers and roes of fish, dried, smoked, salted or in brine
- Fish fillets, dried, salted or in brine, but not smoked:
- - - Of cod
- - - Of salmon, salted
- - - Of sardines
- - - Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted
- - - Other
- Smoked fish, including fillets:
- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
- - Herrings (Clupea harengus, Clupea pallasii)
- - Other:
- - - Sardines
- - - Lesser or Greenland halibut (Reinhardtius hippoglossoides)
- - - Atlantic halibut (Hippoglossus vulgaris)
- - - Other
- Dried fish, whether or not salted but not smoked:
- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
- - - Dried cod
- - - Other
- - Other:
- - - Anchovies (Engraulis spp.)
- - - Sardines:
- - - - Pressed
- - - - Anchovied
- - - - Other
- - - Atlantic halibut (Hippoglossus vulgaris)
- - - Salted salmon
- - - Herrings
- - - Other
- Fish, salted but not dried or smoked and fish in brine:
- - Herrings (Clupea harengus, Clupea pallasii)
- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
- - Anchovies (Engraulis spp.)
- - Other:
- - - Sardines:
- - - - Pressed
- - - - Anchovied
- - - - Other
- - - Atlantic halibut (Hippoglossus vulgaris)
- - - Salted salmon
- - - Other

21
Rate of
duty (%)

25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25

10
10
10
10
10
10
10
25
25
25
25
25
25
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

MOROCCO - No. 132 (15th Edition)

22

Code

Description

0306

0306 11 00
10
90
0306 12 00
10
90
0306 13 00
11
12
19
90
0306 14 00 00
0306 19 00
10
91
99
0306 21 00
10
90
0306 22 00
10
91
99
0306 23 00
11
12
19
90
0306 24 00 00
0306 29 00
10
91
99
0307

0307 10
10 00
20 00
30 00
40 00
90 00
0307 21 00 00
0307 29 00 00
0307 31 00 00
0307 39 00 00
0307 41 00
10
90
0307 49 00
10
90
0307 51 00 00
0307 59 00 00
0307 60 00 00

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;
crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled,
frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human
consumption:
- Frozen:
- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
- - - Crawfish tails
- - - Whole crawfish
- - Lobsters (Homarus spp.):
- - - Whole
- - - Other
- - Shrimps and prawns:
- - - Shrimps (Pandalidae spp.):
- - - - Brown
- - - - Pink
- - - - Other
- - - Other
- - Crabs
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:
- - - Crayfish
- - - Other:
- - - - Norway lobster and the like
- - - - Other
- Not frozen:
- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
- - - Crawfish tails
- - - Other
- - Lobsters (Homarus spp.):
- - - Live
- - - Other:
- - - - Whole
- - - - Other
- - Shrimps and prawns:
- - - Shrimps (Pandalidae spp.):
- - - - Brown
- - - - Pink
- - - - Other
- - - Other
- - Crabs
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:
- - - Norway lobster and the like
- - - Other:
- - - - Crayfish
- - - - Other
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried,
salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:
- Oysters:
- - - Flat oysters weighing not more than 40 g each
- - - Flat oysters weighing more than 40 g each
- - - Portuguese oysters weighing not more than 35 g each (spat)
- - - Portuguese oysters weighing more than 35 g each
- - - Other
- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
- - Live, fresh or chilled
- - Other
- Mussels (Mytilus spp., Perna spp.):
- - Live, fresh or chilled
- - Other
- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp.,
Loligo spp., Nototodarus spp., Sepioteuthis spp.):
- - Live, fresh or chilled:
- - - Ommastrephes sagittatus and Loligo spp.
- - - Other
- - Other:
- - - Ommastrephes sagittatus and Loligo spp.
- - - Other
- Octopus (Octopus spp.):
- - Live, fresh or chilled
- - Other
- Snails, other than sea snails

Rate of
duty (%)

10
10
10
10
25
25
25
25
10
10
10
10
10
10
10
10
10
25
25
25
25
10
10
10
10

10
10
10
10
10
10
10
10
10

10
10
10
10
10
10
10

MOROCCO - No. 132 (15th Edition)

Code

Description

0307 91
11 00
19 00
90
10
90
0307 99 00
11
19
21
29
90

- Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for
human consumption:
- - Live, fresh or chilled:
- - - Live:
- - - - Aquatic invertebrates
- - - - Molluscs
- - - Other:
- - - - Aquatic invertebrates
- - - - Molluscs
- - Other:
- - - Frozen:
- - - - Aquatic invertebrates
- - - - Molluscs
- - - Dried, salted or in brine:
- - - - Aquatic invertebrates
- - - - Molluscs
- - - Other

23
Rate of
duty (%)

10
10
10
10
10
10
10
10
10

MOROCCO - No. 132 (15th Edition)

24

CHAPTER 4
DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY;
EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
NOTES
1. The expression milk means full cream milk or partially or completely skimmed milk.
2. For the purposes of heading 0405:
a) The term butter means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter)
derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk
solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added
emulsifiers, but may contain sodium chloride, food colours, neutralizing salts and cultures of harmless lactic-acidproducing bacteria.
b) The expression dairy spreads means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in
the product, with a milkfat content of 39% or more but less than 80% by weight.
3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in
heading 0406 provided that they have the three following characteristics:
a) a milkfat content, by weight of the dry matter, of 5% or more;
b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
c) they are moulded or capable of being moulded.
4. This Chapter does not cover:
a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated
on the dry matter (heading 1702); or
b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

SUBHEADING NOTES
1. For the purposes of subheading 0404 10, the expression modified whey means products consisting of whey constituents,
that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading 0405 10 the term butter does not include dehydrated butter or ghee (subheading 0405 90).

ADDITIONAL NOTES
1) The expression preserved shall be taken to mean goods in airtight metal containers holding not more than 5 (five) kg.
However, goods which are not further prepared than sterilized, pasteurized or peptonized but not put up in airtight metal containers will not be considered to be preserved.
2) For the purposes of subheadings 0402 10 30 10/20/90, 0402 29 10 10/20/90, 0403 10 50 00, 0403 90 70 00, 0404 10 30 00 and
0404 90 50 00, the expression specially prepared for infants" shall be taken to apply only to products free of pathogenic and
toxicogenic germs, containing per gramme fewer than 10 000 revivifiable aerobic bacteria and fewer than 2 coliform bacteria.
3) Subdivisions 0406 10 10 10 and 0406 10 90 10 cover only unripened or uncured cheese presented frozen.
Code

Description

0401
0401 10 00
11
19
20
91
99
0401 20 00
11
19
20
91
99

Milk and cream, not concentrated nor containing added sugar or other sweetening matter:
- Of a fat content, by weight, not exceeding 1%:
- - - Fresh:
- - - - Skimmed milk
- - - - Other
- - - Preserved:
- - - - In airtight metal containers holding not more than 454 g
- - - - Other:
- - - - - Otherwise put up for retail sale
- - - - - Not put up for retail sale
- Of a fat content, by weight, exceeding 1% but not exceeding 6%:
- - - Fresh:
- - - - Full cream milk
- - - - Other
- - - Preserved:
- - - - In airtight metal containers holding not more than 454 g
- - - - Other:
- - - - - Otherwise put up for retail sale
- - - - - Not put up for retail sale

Rate of
duty (%)

102
102
102
102
102
102
102
102
102
102

MOROCCO - No. 132 (15th Edition)

Code

Description

0401 30 00
11
19
20
30
40
91
99
0402
0402 10
11
10
90
12 00
18 00
20
10
91
99
30
10
20
90
41
10
20
30
91
92
99
49
10
20
90
91
10
20
90
99
10
20
30
91
92
99
0402 21
11 00
19 00
90
10
91
99

- Of a fat content, by weight, exceeding 6%:


- - - Fresh:
- - - - Of a fat content, by weight, exceeding 6% but not exceeding 20%:
- - - - - Cream
- - - - - Other
- - - - Of a fat content, by weight, exceeding 20% but not exceeding 45%
- - - - Of a fat content, by weight, exceeding 45%
- - - Preserved:
- - - - In airtight metal containers holding not more than 454 g
- - - - Other:
- - - - - Otherwise put up for retail sale
- - - - - Not put up for retail sale
Milk and cream, concentrated or containing added sugar or other sweetening matter:
- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:
- - - Not containing added sugar:
- - - - In powder or granules:
- - - - - In immediate packings holding not more than 5 kg:
- - - - - - Skimmed, powder
- - - - - - Other
- - - - - Other:
- - - - - - Skimmed, powder
- - - - - - Other
- - - - In other solid forms:
- - - - - In airtight metal containers holding not more than 454 g
- - - - - Other:
- - - - - - Otherwise put up for retail sale
- - - - - - Not put up for retail sale
- - - Containing added sugar:
- - - - In powder or granules:
- - - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g:
- - - - - - Containing less than 42% of sugar
- - - - - - Containing 42% or more but less than 50% of sugar
- - - - - - Containing 50% or more of sugar
- - - - - Other:
- - - - - - In immediate packings holding not more than 5 kg:
- - - - - - - Skimmed, powder, with a sugar content of:
- - - - - - - - Less than 42%
- - - - - - - - 42% or more but less than 50%
- - - - - - - - 50% or more
- - - - - - - Other, with a sugar content of:
- - - - - - - - Less than 42%
- - - - - - - - 42% or more but less than 50%
- - - - - - - - 50% or more
- - - - - - Other:
- - - - - - - Containing less than 42% of sugar
- - - - - - - Containing 42% or more but less than 50% of sugar
- - - - - - - Containing 50% or more of sugar
- - - - In other solid forms:
- - - - - In airtight metal containers holding not more than 454 g:
- - - - - - Containing less than 42% of sugar
- - - - - - Containing 42% or more but less than 50% of sugar
- - - - - - Containing 50% or more of sugar
- - - - - Other:
- - - - - - Otherwise put up for retail sale:
- - - - - - - Containing less than 42% of sugar
- - - - - - - Containing 42% or more but less than 50% of sugar
- - - - - - - Containing 50% or more of sugar
- - - - - - Other:
- - - - - - - Containing less than 42% of sugar
- - - - - - - Containing 42% or more but less than 50% of sugar
- - - - - - - Containing 50% or more of sugar
- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
- - Not containing added sugar or other sweetening matter:
- - - In powder or granules:
- - - - In immediate packings holding not more than 5 kg
- - - - Other
- - - In other solid forms:
- - - - In airtight metal containers holding not more than 454 g
- - - - Other:
- - - - - Otherwise put up for retail sale
- - - - - Not put up for retail sale

25
Rate of
duty (%)

102
102
102
102
102
102
102

102
102
60
102
102
102
102

32.5
32.5
32.5

102
102
102
102
102
102
109
109
109
102
102
102
102
102
102
102
102
102

102
102
102
102
102

MOROCCO - No. 132 (15th Edition)

26

Code

Description

0402 29
10
10
20
90
21
10
20
30
91
92
99
29
10
20
90
91
10
20
90
99
11
12
19
91
92
99
0402 91 00
10
91
99
0402 99 00
11
12
19
21
22
29
91
92
99
0403
0403 10
10 00
20 00

31
10
90
39 00
40 00
50 00
61 00
69 00

- - Other:
- - - In powder or granules:
- - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g:
- - - - - Containing less than 42% of sugar
- - - - - Containing 42% or more but less than 50% of sugar
- - - - - Containing 50% or more of sugar
- - - - Other:
- - - - - In immediate packings holding not more than 5 kg:
- - - - - - Skimmed, powder, with a sugar content of:
- - - - - - - Less than 42%
- - - - - - - 42% or more but less than 50%
- - - - - - - 50% or more
- - - - - - Other, with a sugar content of:
- - - - - - - Less than 42%
- - - - - - - 42% or more but less than 50%
- - - - - - - 50% or more
- - - - - Other:
- - - - - - Containing less than 42% of sugar
- - - - - - Containing 42% or more but less than 50% of sugar
- - - - - - Containing 50% or more of sugar
- - - In other solid forms:
- - - - In airtight metal containers holding not more than 454 g:
- - - - - Containing less than 42% of sugar
- - - - - Containing 42% or more but less than 50% of sugar
- - - - - Containing 50% or more of sugar
- - - - Other:
- - - - - Otherwise put up for retail sale:
- - - - - - Containing less than 42% of sugar
- - - - - - Containing 42% or more but less than 50% of sugar
- - - - - - Containing 50% or more of sugar
- - - - - Other:
- - - - - - Containing less than 42% of sugar
- - - - - - Containing 42% or more but less than 50% of sugar
- - - - - - Containing 50% or more of sugar
- Other:
- - Not containing added sugar or other sweetening matter:
- - - In airtight metal containers holding not more than 454 g
- - - Other:
- - - - Otherwise put up for retail sale
- - - - Not put up for retail sale
- - Other:
- - - In airtight metal containers holding not more than 454 g:
- - - - Containing less than 42% of sugar
- - - - Containing 42% or more but less than 50% of sugar
- - - - Containing 50% or more of sugar
- - - Other:
- - - - Otherwise put up for retail sale:
- - - - - Containing less than 42% of sugar
- - - - - Containing 42% or more but less than 50% of sugar
- - - - - Containing 50% or more of sugar
- - - - Other:
- - - - - Containing less than 42% of sugar
- - - - - Containing 42% or more but less than 50% of sugar
- - - - - Containing 50% or more of sugar
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk
and cream, whether or not concentrated or containing added sugar or other sweetening
matter or flavoured or containing added fruit, nuts or cocoa:
- Yogurt:
- - - Put up as beverages; flavoured or containing added fruit, nuts or cocoa
- - - Other:
- - - - Fresh, not concentrated, not containing added sugar
- - - - Preserved, concentrated or containing added sugar:
- - - - - Not containing added sugar:
- - - - - - In powder or granules:
- - - - - - - In immediate packings holding not more than 5 kg:
(1)
- - - - - - - - Low calorie, low sugar, high protein powders
- - - - - - - - Other
- - - - - - - Other
- - - - - - In other solid forms
- - - - - Containing added sugar:
- - - - - - In powder or granules:
- - - - - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g
- - - - - - - Other:
- - - - - - - - In immediate packings holding not more than 5 kg
- - - - - - - - Other

Rate of
duty (%)

32.5
32.5
32.5

102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
50
50
50
50
50
50
50
50
50

102
102

25
102
102
102
102
102
102

MOROCCO - No. 132 (15th Edition)

Code

Description

91 00
99 00
0403 90
01
10
20
91
99

11 00
19 00
21 00
29 00
30 00
40 00

51 00
59 00
60 00
70 00
81 00
89 00
91 00
99 00
0404
0404 10
10 00
21 00
29
10
20
90
30 00
41 00
49 00
91 00
99 00
0404 90
10 00

21 00
29 00
31 00
39 00
40 00
50 00
61 00
69 00

- - - - - - In other solid forms:


- - - - - - - In airtight metal containers holding not more than 454 g
- - - - - - - Other
- Other:
- - - Put up as beverages; flavoured, containing added fruit, nuts or cocoa, or otherwise prepared:
- - - - Put up as beverages; flavoured, containing added fruit, nuts or cocoa:
- - - - - Put up as beverages
- - - - - Flavoured or containing added fruit or nuts
- - - - - Containing added cocoa:
- - - - - - In immediate packings holding not more than 500 g
- - - - - - Other
- - - - Otherwise prepared:
- - - - - In powder form, for use as infant food or for dietetic or culinary purposes:
- - - - - - For use as infant food:
(a)
- - - - - - - In immediate packings holding not more than 2 kg
- - - - - - - Other
- - - - - - For dietetic purposes
- - - - - - For culinary purposes
- - - - - Other
- - - Other:
- - - - Fresh, not concentrated, not containing added sugar
- - - - Preserved, concentrated or containing added sugar:
- - - - - Not containing added sugar:
- - - - - - In powder or granules:
- - - - - - - In immediate packings holding not more than 5 kg
- - - - - - - Other
- - - - - - In other solid forms
- - - - - Containing added sugar:
- - - - - - In powder or granules:
- - - - - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g
- - - - - - - Other:
- - - - - - - - In immediate packings holding not more than 5 kg
- - - - - - - - Other
- - - - - - In other solid forms:
- - - - - - - In airtight metal containers holding not more than 454 g
- - - - - - - Other
Whey, whether or not concentrated or containing added sugar or other sweetening matter;
products consisting of natural milk constituents, whether or not containing added sugar or
other sweetening matter, not elsewhere specified or included:
- Whey and modified whey, whether or not concentrated or containing added sugar or other
sweetening matter:
- - - Fresh, not concentrated, not containing added sugar
- - - Preserved, concentrated or containing added sugar:
- - - - Not containing added sugar:
- - - - - In solid forms, put up in small containers for retail sale, for immediate consumption
- - - - - Other:
- - - - - - Not in solid forms, put up for retail sale
- - - - - - Not in solid forms, not put up for retail sale
- - - - - - In solid forms, not put up for retail sale
- - - - Containing added sugar:
- - - - - In powder or granules:
- - - - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g
- - - - - - Other:
- - - - - - - In immediate packings holding not more than 5 kg
- - - - - - - Other
- - - - - In other solid forms:
- - - - - - In airtight metal containers holding not more than 454 g
- - - - - - Other
- Other:
- - - Fresh, not concentrated, not containing added sugar
- - - Preserved, concentrated or containing added sugar:
- - - - Not containing added sugar:
- - - - - Based on whey:
- - - - - - In solid forms, put up in small containers for retail sale, for immediate consumption
- - - - - - Other
- - - - - Other:
- - - - - - In powder or granules:
- - - - - - - In immediate packings holding not more than 5 kg
- - - - - - - Other
- - - - - - In other solid forms
- - - - Containing added sugar:
- - - - - In powder or granules:
- - - - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g
- - - - - - Other:
- - - - - - - In immediate packings holding not more than 5 kg
- - - - - - - Other

27
Rate of
duty (%)

102
102

102
102
102
102

102
102
102
102
102
102

102
102
102
102
102
102
102
102

17.5
17.5
17.5
10
10
17.5
17.5
17.5
17.5
17.5
10

10
10
10
10
10
10
10
10

MOROCCO - No. 132 (15th Edition)

28

Code

Description

91 00
99 00
0405
0405 10 00
10
90
0405 20 00 00
0405 90 00 00
0406
0406 10
10
10
90
90
10
90
0406 20 00
10
21
29
30
40
50
90
0406 30 00 00
0406 40 00 00
0406 90
12 00
19
11
19
91
93
99
90
10
91
99
0407 00
10 00
21 00
29 00
91 00
92 00
99 00
0408

0408 11 00
10
90
0408 19 00
11
12
19
90

- - - - - In other solid forms:


- - - - - - In airtight metal containers holding not more than 454 g
- - - - - - Other
Butter and other fats and oils derived from milk; dairy spreads:
- Butter:
- - - Of a fat content, by weight, not exceeding 84%
- - - Other
- Dairy spreads
- Other
Cheese and curd:
- Fresh (unripened or uncured) cheese, including whey cheese, and curd:
- - - Mozzarella cheese made from milk, containing added salt and calcium chloride, of a fat content, by weight in the dry matter, between 35% and 47% and a fat content, by weight, between 20% and 25%:
- - - - Cheese used to make frozen pizzas
- - - - Other
- - - Other:
- - - - Cheese used to make frozen pizzas
- - - - Other
- Grated or powdered cheese, of all kinds:
- - - Boiled cheese:
- - - - For cheese making, imported directly by the factories concerned
- - - - Other:
- - - - - Of a minimum fat content, by weight in the dry matter, of 45%, matured for at least 3
months
- - - - - Other
- - - Cheese made from skimmed milk, containing finely ground herbs
- - - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti
- - - Processed cheese
- - - Other
- Processed cheese, not grated or powdered
- Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti
- Other cheese:
- - - Boiled cheese:
- - - - Imported directly by the factories concerned and used to make the cheese of subdivision
0406 30 00 00
- - - - Other:
- - - - - Of a minimum fat content, by weight in the dry matter, of 45%, matured for at least 3
months:
- - - - - - Edam cheese presented in balls, not yet coated in wax or packaged
- - - - - - Other
- - - - - Other:
- - - - - - Edam cheese presented in balls, not yet coated in wax or packaged
- - - - - - Other, weighing more than 10 kg net each
- - - - - - Other
- - - Other:
- - - - Cheese made from skimmed milk, containing finely ground herbs
- - - - Other:
- - - - - Soft cheese
- - - - - Other
Birds eggs, in shell, fresh, preserved or cooked:
- - - Poultry eggs:
(b)
- - - - Eggs for hatching
- - - - Other:
- - - - - Of the species Gallus domesticus
- - - - - Other
- - - Other eggs:
(b)
- - - - Ostrich eggs, for hatching
(b)
- - - - Other eggs for hatching
- - - - Other
Birds eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in
water, moulded, frozen or otherwise preserved, whether or not containing added sugar or
other sweetening matter:
- Egg yolks:
- - Dried:
- - - Fit for consumption
- - - Other
- - Other:
- - - Fit for consumption:
- - - - Liquid
- - - - Frozen
- - - - Other
- - - Other

Rate of
duty (%)

10
10

32.5
32.5
49
10

57.5
57.5
75
75
25
25
25
25
25
50
25
50
25
10

17.5
25
17.5
17.5
25
25
25
25

49
49
49
17.5
49
49

25
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

Code

Description

10
90
10
90

Natural honey:
- - - Table honey
- - - Other

49
49

Edible products of animal origin, not elsewhere specified or included

25

10
90
0408 99 00

0409 00 00

0410 00 00 00

a)
b)

Rate of
duty (%)

- Other:
- - Dried:
- - - Fit for consumption
- - - Other
- - Other:
- - - Fit for consumption
- - - Other

0408 91 00

1)

29

49
49
49
49

Subject to conditions stipulated in current legislation (see joint circular No. 005/97 of 11 July 1997 from the Minister of Agriculture and the
Minister of Health).
Subject to conditions stipulated by the Ministry of Health. Annexed to Ministry of Finance decree No. 567-83 of 16.5.83.
Subject to conditions stipulated in current legislation (see Ministerial Decree of 16.8.1957).

MOROCCO - No. 132 (15th Edition)

30

CHAPTER 5
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
NOTES
1. This Chapter does not cover:
a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or
dried);
b) hides or skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins
of heading 0511 (Chapter 41 or 43);
c) animal textile materials, other than horsehair and horsehair waste (Section XI); or
d) prepared knots or tufts for broom or brush making (heading 9603).
2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth
of all animals are regarded as ivory.
4. Throughout the Nomenclature, the expression horsehair means hair of the manes or tails of equine or bovine animals.
Code

Description

0501 00 00 00

Human hair, unworked, whether or not washed or scoured; waste of human hair

0502

Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of
such bristles or hair:
- Pigs, hogs or boars bristles and hair and waste thereof
- - - Unworked; waste:
- - - Other
- Other

0502 10 00
10
90
0502 90 00 00
0503 00 00
10
90
0504 00
10 00
21
11
19
20
90
29 00
91 00
99 00
0505
0505 10 00
10
90
0505 90 00
10
91
99
0506

Horsehair and horsehair waste, whether or not put up as a layer with or without supporting
material:
- - - Not curled, without supporting material
- - - Other
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh,
chilled, frozen, salted, in brine, dried or smoked:
- - - Unfit for human consumption:
- - - - Calf rennet bags, whether or not cut
- - - - Other:
- - - - - Guts:
- - - - - - Fresh:
- - - - - - - Unworked
- - - - - - - Prepared
- - - - - - Dried
- - - - - - Salted, dry cured, or in brine
- - - - - Other, including bladders
- - - Fit for human consumption:
- - - - Bladders and stomachs of animals
- - - - Other
Skins and other parts of birds, with their feathers or down, feathers and parts of feathers
(whether or not with trimmed edges) and down, not further worked than cleaned, disinfected
or treated for preservation; powder and waste of feathers or parts of feathers:
- Feathers of a kind used for stuffing; down:
- - - Raw
- - - Other
- Other:
- - - Skins and other parts of birds, with their feathers or down
- - - Other:
- - - - Ornamental feathers
- - - - Other

Rate of
duty (%)

10

10
10
10

10
10

49

32.5
32.5
32.5
32.5
49
49
32.5

10
10
10
10
10

91 00
99 00

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated
with acid or degelatinized; powder and waste of these products:
- Ossein and bones treated with acid
- Other:
- - - Bones and horn-cores, powdered
- - - Other:
- - - - Bones and horn-cores, unworked or prepared
- - - - Other

10
10

0507 10 00 00

Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws
and beaks, unworked or simply prepared but not cut to shape; powder and waste of these
products:
- Ivory; ivory powder and waste

10

0506 10 00 00
0506 90
10 00

0507

10
10

MOROCCO - No. 132 (15th Edition)

Code

Description

0507 90
11 00
19 00
90
10
21
29
30
40
50
60
91
99
0508 00
10
10
90
91 00
99 00
0509 00 00
10
90
0510 00
10 00
91 00
99 00
0511
0511 10 00
10
90
0511 91
11 00
19 00
20 00
31 00
39 00
90
10
90
0511 99
10
10
90
20
10
90
30 00
90
10
20
30
90

- Other:
- - - Tortoise-shell (shells and scales), unworked or simply prepared but not cut to shape; nails,
claws, parings and waste:
- - - - Tortoise-shell, unworked, not cut to shape
- - - - Other
- - - Other:
- - - - Horns and antlers:
- - - - - Unworked horns of livestock:
- - - - - - With horn-cores
- - - - - - Without horn-cores:
- - - - - - - For working
- - - - - - - Other
- - - - - Horns of livestock prepared or cut into sheets
- - - - - Other horns and antlers
- - - - Hooves, nails, claws and beaks
- - - - Whalebone
- - - - Waste and powder:
- - - - - Of horns
- - - - - Other

31
Rate of
duty (%)

10
10

10
10
10
10
10
10
10
10
10

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells
of molluscs, crustaceans, or echinoderms and cuttle-bone, unworked or simply prepared
but not cut to shape, powder and waste thereof:
- - - Coral and the like:
- - - - Coral
- - - - Other
- - - Other:
- - - - mollusc shells
- - - - Other

2.5
2.5

Natural sponges of animal origin:


- - - Unworked
- - - Other

10
2.5

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and
other animal products used in the preparation of pharmaceutical products, fresh, chilled,
frozen or otherwise provisionally preserved:
- - - Ambergris, castoreum, civet and musk
- - - Other:
- - - - Bile, whether or not dried
- - - - Other

10

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit
for human consumption:
- Bovine semen:
- - - Frozen
- - - Other
- Other:
- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of
Chapter 3:
- - - Fish waste:
- - - - Scales of whitebait and the like, not in solution
- - - - Other
- - - Other:
- - - - Fish, of a length of not more than 6 cm, shrimps and prawns, dried
- - - - Other:
- - - - - Fish eggs and roes, unfit for human consumption:
- - - - - - Fertilized eggs for hatching
- - - - - - Salted cod or mackerel roes and the like, used as fishing bait
- - - - - Other:
- - - - - - Animal glands and animal organs, fresh, frozen or preserved, but not dried
- - - - - - Other
- - Other:
- - - Other animal semen:
- - - - Frozen
- - - - Other
- - - Sinews and tendons, parings and similar waste of raw hides and skins:
- - - - Waste of rabbit and hare skin with hair on
- - - - Other
- - - Animal blood, liquid or dried, whether or not fit for human consumption
- - - Other:
- - - - Silkworm eggs in cellular combs or otherwise presented
- - - - Cochineal and similar insects
- - - - Animal glands and animal organs, fresh, frozen or preserved, but not dried
- - - - Other

2.5
10

10
10

2.5
17.5

49
25
25
17.5
17.5
25
25
2.5
17.5
49
49
32.5
25
25
25
25

MOROCCO - No. 132 (15th Edition)

32

SECTION II
VEGETABLE PRODUCTS
NOTE
1. In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

CHAPTER 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE;
CUT FLOWERS AND ORNAMENTAL FOLIAGE
NOTES
1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of
a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include
potatoes, onions, shallots, garlic or other products of Chapter 7.
2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral
baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of
other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.
Code

Description

0601
0601 10 00 00
0601 20
10 00
91 00
99 00
0602
0602 10
10 00
21 00
29 00
90
10
20
30
90
0602 20
10 00
31 00
39 00
91
11
19
21
29
91
99
99
10
20
90
0602 30
10
10
90
90 00
0602 40
10 00
90 00
0602 90
10 00
20 00

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212:
- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants
and roots:
- - - Chicory roots
- - - Other:
- - - - Orchid, hyacinth, narcissus and tulip
- - - - Other
Other live plants (including their roots), cuttings and slips; mushroom spawn:
- Unrooted cuttings and slips:
- - - Of vines
- - - Of fruit- or nut-bearing plants:
- - - - Rosaceae
- - - - Other
- - - Other:
- - - - Of forest plants
- - - - Of ornamental plants
- - - - Of medicinal plants
- - - - Of other plants
- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts:
- - - Vine slips, grafted or rooted
- - - Seedlings of kinds which bear edible fruit or nuts:
- - - - Rosaceae
- - - - Other
- - - Other:
- - - - In flower or in bud:
- - - - - Walnut trees for planting:
- - - - - - Ungrafted
- - - - - - Grafted
- - - - - Olive trees for planting:
- - - - - - Ungrafted
- - - - - - Grafted
- - - - - Other:
- - - - - - Ungrafted
- - - - - - Grafted
- - - - Other:
- - - - - Walnut trees for planting
- - - - - Olive trees for planting
- - - - - Other
- Rhododendrons and azaleas, grafted or not:
- - - In flower or in bud:
- - - - Azaleas
- - - - Other
- - - Other
- Roses, grafted or not:
- - - In flower or in bud
- - - Other
- Other:
- - - Mushroom spawn
- - - Pineapple plants

Rate of
duty (%)

17.5
32.5
49
49

2.5
2.5
17.5
17.5
17.5
17.5
17.5
2.5
2.5
17.5

2.5
2.5
2.5
2.5
49
49
2.5
2.5
17.5
49
49
17.5
49
17.5
17.5
17.5

MOROCCO - No. 132 (15th Edition)

Code

Description

91
11
19
90
99 00
0603
0603 10 00
10
20
90
0603 90 00 00
0604
0604 10 00
10
91
93
99
0604 91 00 00
0604 99 00
10
90

- - - Other:
- - - - In flower or in bud:
- - - - - Trees, shrubs and bushes:
- - - - - - Forest
- - - - - - Other
- - - - - Other
- - - - Other
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes,
fresh, dried, dyed, bleached, impregnated or otherwise prepared:
- Fresh:
- - - Orchids
- - - Roses and lilacs
- - - Other
- Other
Foliage, branches and other parts of plants, without flowers or flower buds, and grasses,
mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:
- Mosses and lichens:
- - - Reindeer moss
- - - Other:
- - - - Fresh
- - - - Not further prepared than dried
- - - - Other
- Other:
- - Fresh
- - Other:
- - - Not further prepared than dried
- - - Other

33
Rate of
duty (%)

49
49
49
17.5

49
49
49
49

49
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

34

CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
NOTES
1. This Chapter does not cover forage products of heading 1214.
2. In headings 0709, 0710, 0711 and 0712 the word vegetables includes edible mushrooms, truffles, olives, capers, marrows,
pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:
a) dried leguminous vegetables, shelled (heading 0713);
b) sweet corn in the forms specified in headings 1102 to 1104;
c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);
d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter
(heading 0904).

ADDITIONAL NOTE
1. For the purposes of subdivision 0709 59 00 10, the expression cultivated mushrooms shall be taken to apply only to the following cultivated mushrooms of the Psalliota group: Psalliota hortensis, Psalliota alba or dispora and Psalliota subedulis.
Other species, whether or not cultivated artificially (for example, Rhodopaxillus nudus and Polypurus turebaster), fall within
subdivisions 0709 51 00 00 and 0709 59 00 90.
Code

Description

0701
0701 10 00 00
0701 90 00

Rate of
duty (%)

49
49

91
99

Potatoes, fresh or chilled:


(a)
- For sowing
- Other:
- - - New potatoes:
- - - - From 1 January to 15 May
- - - - From 16 May to 30 June
- - - Other:
- - - - For making starch
- - - - Other

10
90

Tomatoes, fresh or chilled:


- - - From 1 November to 14 May
- - - From 15 May to 31 October

49
49

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled:
- Onions and shallots:
- - - Onions:
- - - - Fresh
- - - - Other
- - - Shallots
- Garlic
- Leeks and other alliaceous vegetables

49
49
49
49
49

11
19

0702 00 00

0703
0703 10 00
11
19
90
0703 20 00 00
0703 90 00 00
0704
0704 10 00
10
90
0704 20 00 00
0704 90 00
10
20
90
0705
0705 11 00
10
90
0705 19 00 00
0705 21 00 00
0705 29 00 00

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled:
- Cauliflowers and headed broccoli:
- - - From 15 April to 30 November
- - - From 1 December to 14 April
- Brussels sprouts
- Other:
- - - White cabbage
- - - Red cabbage
- - - Other
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled:
- Lettuce:
- - Cabbage lettuce (head lettuce):
- - - From 1 April to 30 November
- - - From 1 December to 31 March
- - Other
- Chicory:
- - Witloof chicory (Cichorium intybus var. foliosum)
- - Other

40

49
49

49
49
49
49
49
49

49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

Code

Description

0706

91
92
99

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh
or chilled:
- Carrots and turnips:
- - - Carrots
- - - Turnips
- Other:
- - - Celeriac:
- - - - From 1 May to 30 September
- - - - From 1 October to 30 April
- - - Other:
- - - - Radishes
- - - - Salad beetroot
- - - - Other

10
90

Cucumbers and gherkins, fresh or chilled:


- - - Cucumbers from 16 May to 31 October
- - - Other

0706 10 00
10
90
0706 90 00
11
19

0707 00 00

0708
0708 10 00
11
19
91
99
0708 20
11 00
13 00
19 00
91 00
93 00
99 00
0708 90 00
10
90
0709
0709 10 00 00
0709 20 00 00
0709 30 00 00
0709 40 00 00
0709 51 00 00
0709 52 00
10
90
0709 59 00
10
20
90
0709 60 00
10
91
92
99
0709 70 00 00
0709 90
10 00
20 00
30
10
90
40 00
50 00
90
10
20
30
90

Leguminous vegetables, shelled or unshelled, fresh or chilled:


- Peas (Pisum sativum):
- - - From 1 September to 31 May:
- - - - Green peas
- - - - Sugar peas
- - - From 1 June to 31 August:
- - - - Green peas
- - - - Sugar peas
- Beans (Vigna spp., Phaseolus spp.):
- - - From 1 October to 30 June:
- - - - In runners
- - - - Unshelled
- - - - Shelled
- - - From 1 July to 30 September:
- - - - In runners
- - - - Unshelled
- - - - Shelled
- Other leguminous vegetables:
- - - Broad beans
- - - Other
Other vegetables, fresh or chilled:
- Globe artichokes
- Asparagus
- Aubergines (egg-plants)
- Celery other than celeriac
- Mushrooms and truffles:
- - Mushrooms of the genus Agaricus
- - Truffles:
- - - Terfez (North African truffles)
- - - Other
- - Other:
- - - Cultivated mushrooms
- - - Chanterelle and flap mushrooms
- - - Other
- Fruits of the genus Capsicum or of the genus Pimenta:
- - - Sweet peppers (Capsicum grossum)
- - - Other:
- - - - Of the genus Capsicum, for the manufacture of capsicin or Capsicum oleoresin dyes
- - - - For the industrial manufacture of essential oils or resinoids
- - - - Other
- Spinach, New Zealand spinach and orache spinach (garden spinach)
- Other:
- - - Sweet corn
- - - Chard and cardoons
- - - Olives:
- - - - For uses other than the production of oil
- - - - Other
- - - Capers
- - - Fennel
- - - Other:
- - - - Sorrel
- - - - Courgettes
- - - - Herbs (parsley, chervil, tarragon, etc.)
- - - - Other

35
Rate of
duty (%)

49
49
49
49
49
49
49
49
49

49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
17.5
49
49
49
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

36

Code

Description

0710
0710 10 00 00
0710 21 00 00
0710 22 00 00
0710 29 00
10
90
0710 30 00 00
0710 40 00 00
0710 80
10 00
20 00
30 00
40 00
50 00
60 00
70 00
90 00
0710 90
10 00
90 00
0711
0711 20
10 00
90
10
90
0711 30
10 00
90 00
0711 40 00
10
90
0711 51 00
10
90
0711 59 00
11
19
90
0711 90
12 00
13 00
19 00
93 00
94 00
95 00
96 00
99
10
20
30
40
50
90
0712
0712 20 00 00
0712 31 00 00
0712 32 00 00
0712 33 00 00
0712 39 00
10
90
0712 90
10
10
90

Vegetables (uncooked or cooked by steaming or boiling in water), frozen:


- Potatoes
- Leguminous vegetables, shelled or unshelled:
- - Peas (Pisum sativum)
- - Beans (Vigna spp., Phaseolus spp.)
- - Other:
- - - Chickpeas (garbanzos)
- - - Other
- Spinach, New Zealand spinach and orache spinach (garden spinach)
- Sweet corn
- Other vegetables:
- - - Olives
- - - Mushrooms and truffles
- - - Capers
- - - Asparagus
- - - Witloof chicory
- - - Cucumbers and gherkins
- - - Brussels sprouts
- - - Other
- Mixtures of vegetables:
- - - Containing mainly pimento
- - - Other
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate
consumption:
- Olives:
- - - Preserved by sulphur dioxide gas
- - - Other:
- - - - For uses other than the production of oil
- - - - Other
- Capers:
- - - Preserved by sulphur dioxide gas
- - - Other
- Cucumbers and gherkins:
- - - Preserved by sulphur dioxide gas
- - - Other
- Mushrooms and truffles:
- - Mushrooms of the genus Agaricus:
- - - Preserved by sulphur dioxide gas
- - - Other
- - Other:
- - - Preserved by sulphur dioxide gas:
- - - - Truffles and terfez (North African truffles)
- - - - Other
- - - Other
- Other vegetables; mixtures of vegetables:
- - - Preserved by sulphur dioxide gas:
- - - - Onions
- - - - Sauerkraut
- - - - Other
- - - Other:
- - - - Mixtures of vegetables
- - - - Sweet corn
- - - - Fruits of the genus Capsicum or of the genus Pimenta
- - - - Onions
- - - - Other:
- - - - - Tomatoes
- - - - - Potatoes
- - - - - Asparagus
- - - - - Witloof chicory
- - - - - Brussels sprouts
- - - - - Other
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared:
- Onions
- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:
- - Mushrooms of the genus Agaricus
- - Wood ears (Auricularia spp.)
- - Jelly fungi (Tremella spp.)
- - Other:
- - - Truffles, including the skin
- - - Other
- Other vegetables; mixtures of vegetables:
- - - Sweet corn:
- - - - Hybrid, for sowing
- - - - Other

Rate of
duty (%)

25
40
49
40
40
40
49
49
49
49
49
49
49
49
40
49
40

49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
2.5
17.5

MOROCCO - No. 132 (15th Edition)

Code

Description

91 00
93 00
99 00
0713
0713 10
11 00
19 00
91 00
99
10
20
30
90
0713 20
11 00
19 00
90
10
90
0713 31
10 00
90
10
90
0713 32
10 00
90
10
90
0713 33
10 00
90
10
90
0713 39
10 00
90
10
90
0713 40
11
10
90
19
10
90
90
10
90
0713 50
11 00
19 00
90
10
90
0713 90
10 00
90
10
90

- - - Other:
- - - - Leeks
- - - - Potatoes, cut or sliced, but not further prepared
- - - - Other, including mixtures of vegetables
Dried leguminous vegetables, shelled, whether or not skinned or split:
- Peas (Pisum sativum):
(a)
- - - For sowing :
- - - - Pre-selected and selected
- - - - Other
- - - Other:
- - - - Forage peas
- - - - Other:
- - - - - Splittable
- - - - - For human consumption
- - - - - For animal feeding (downgraded peas, rejects and riddlings)
- - - - - Other
- Chickpeas (garbanzos):
(a)
- - - For sowing :
- - - - Pre-selected and selected
- - - - Other
- - - Other:
- - - - Shelled
- - - - Other
- Beans (Vigna spp., Phaseolus spp.):
- - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek:
(a)
- - - For sowing
- - - Other:
- - - - Shelled
- - - - Other
- - Small red (Adzuki) beans (Phaseolus or Vigna angularis):
(a)
- - - For sowing
- - - Other:
- - - - Shelled
- - - - Other
- - Kidney beans, including white pea beans (Phaseolus vulgaris):
(a)
- - - For sowing
- - - Other:
- - - - Shelled
- - - - Other
- - Other:
(a)
- - - For sowing
- - - Other:
- - - - Shelled
- - - - Other
- Lentils:
(a)
- - - For sowing :
- - - - Pre-selected and selected:
- - - - - Green
- - - - - Other
(a)
- - - - Other :
- - - - - Green
- - - - - Other
- - - Other:
- - - - Shelled
- - - - Other
- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor):
(a)
- - - For sowing :
- - - - Pre-selected and selected
- - - - Other
- - - Other:
- - - - Shelled
- - - - Other
- Other:
(a)
- - - For sowing
- - - Other:
- - - - Shelled
- - - - Other

37
Rate of
duty (%)

49
49
49

17.5
25
49
49
49
49
49
17.5
25
49
49
2.5
49
49
2.5
49
49
2.5
49
49
17.5
49
49

17.5
17.5
25
25
49
49
17.5
25
49
49
17.5
49
49

MOROCCO - No. 132 (15th Edition)

38

Code

0714
0714 10 00 00
0714 20 00 00
0714 90
10 00
21 00
29 00
80 00
92 00
98 00
(a)

Description

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced
or in the form of pellets; sago pith:
- Manioc (cassava)
- Sweet potatoes
- Other:
- - - Jerusalem artichokes
- - - Arrowroot, salep and other similar roots and tubers with high starch content:
- - - - Frozen
- - - - Other
- - - Other roots
- - - Other:
- - - - Frozen
- - - - Other

Subject to conditions stipulated in current legislation.

Rate of
duty (%)

2.5
49
49
49
32.5
49
49
49

MOROCCO - No. 132 (15th Edition)

39

CHAPTER 8
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
NOTES
1. This Chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
a) for additional preservation or stabilization (for example, by moderate heat treatment, sulphuring, the addition of sorbic
acid or potassium sorbate),
b) to improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose
syrup),
provided that they retain the character of dried fruit or dried nuts.
Code

Description

0801
0801 11 00
10
90
0801 19 00
10
90
0801 21 00 00
0801 22 00 00
0801 31 00 00
0801 32 00 00
0802
0802 11 00
11
19
91
99
0802 12 00
11
19
91
99
0802 21 00
10
90
0802 22 00
10
90
0802 31 00
10
90
0802 32 00
10
90
0802 40 00 00
0802 50 00 00
0802 90 00
10
90
0803 00 00
10
90
0804
0804 10 00 00
0804 20
10 00

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled:
- Coconuts:
- - Desiccated:
- - - Dehydrated pulp
- - - Other
- - Other:
- - - Dehydrated pulp
- - - Other
- Brazil nuts:
- - In shell
- - Shelled
- Cashew nuts:
- - In shell
- - Shelled
Other nuts, fresh or dried, whether or not shelled or peeled:
- Almonds:
- - In shell:
- - - Bitter:
- - - - Fresh
- - - - Dried
- - - Sweet:
- - - - Fresh
- - - - Dried
- - Shelled:
- - - Bitter:
- - - - Fresh
- - - - Dried
- - - Sweet:
- - - - Fresh
- - - - Dried
- Hazelnuts or filberts (Corylus spp.):
- - In shell:
- - - Fresh
- - - Dried
- - Shelled:
- - - Fresh
- - - Dried
- Walnuts:
- - In shell:
- - - Fresh
- - - Dried
- - Shelled:
- - - Fresh
- - - Dried
- Chestnuts (Castanea spp.)
- Pistachios
- Other:
- - - Pecans
- - - Other
Bananas, including plantains, fresh or dried:
- - - Fresh
- - - Dried
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried:
- Dates
- Figs:
- - - Fresh

Rate of
duty (%)

49
49
49
49
25
25
25
25

49
49
49
49
49
49
49
49
25
25
25
25
49
49
49
49
49
25
25
25
49
49
49
49

MOROCCO - No. 132 (15th Edition)

40

Code

Description

91 00
99 00
0804 30 00 00
0804 40 00 00
0804 50 00 00
0805
0805 10 00
11
19
91
99
0805 20 00
10
20
30
90
0805 40 00 00
0805 50 00 00
0805 90 00 00
0806
0806 10 00
11
19
91
99
0806 20 00
10
90
0807
0807 11 00 00
0807 19 00 00
0807 20 00 00
0808
0808 10
10 00
90
10
20
90
0808 20
11 00
19
10
90
90 00

- - - Dried:
- - - - For human consumption
- - - - Denatured, for industrial use
- Pineapples
- Avocados
- Guavas, mangoes and mangosteens
Citrus fruit, fresh or dried:
- Oranges:
- - - Sweet, fresh:
- - - - From 1 April to 15 October
- - - - From 16 October to 31 March
- - - Other:
- - - - From 1 April to 15 October
- - - - From 16 October to 31 March
- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
- - - Clementines
- - - Monreals
- - - Wilkings
- - - Other
- Grapefruit, including pomelos
- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus Latifolia)
- Other
Grapes, fresh or dried:
- Fresh:
- - - Table grapes:
- - - - From 1 November to 14 July
- - - - From 15 July to 31 October
- - - Other:
- - - - From 1 November to 14 July
- - - - From 15 July to 31 October
- Dried:
- - - In immediate packings holding not more than 15 kg
- - - Other
Melons (including watermelons) and papaws (papayas), fresh:
- Melons (including watermelons):
- - Watermelons
- - Other
- Papaws (papayas)
Apples, pears and quinces, fresh:
- Apples:
- - - Cider apples, in bulk, from 16 September to 15 December
- - - Other:
- - - - From 1 August to 31 December
- - - - From 1 January to 31 March
- - - - From 1 April to 31 July
- Pears and quinces:
- - - Pears:
- - - - Perry pears, in bulk, from 1 August to 31 December
- - - - Other:
- - - - - From 1 January to 31 July
- - - - - From 1 August to 31 December
- - - Quinces

0809
0809 10 00 00
0809 20 00
10
90
0809 30 00 00
0809 40 00
10
90

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh:


- Apricots
- Cherries:
- - - From 1 May to 15 July
- - - From 16 July to 30 April
- Peaches, including nectarines
- Plums and sloes:
- - - From 1 July to 30 September
- - - From 1 October to 30 June

0810
0810 10 00

Other fruit, fresh:


- Strawberries:
- - - From 1 May to 31 July
- - - From 1 August to 30 April
- Raspberries, blackberries, mulberries and loganberries:
- - - Raspberries
- - - Other
- Black, white or red currants and gooseberries:
- - - Black and red currants:
- - - - Black currants
- - - - Red currants
- - - Other

10
90
0810 20 00
10
90
0810 30 00
11
19
90

Rate of
duty (%)

49
49
49
49
49

49
49
49
49
49
49
49
49
49
49
49

49
49
49
49
32.5
32.5

49
49
49

49
49
49
49
49
49
49
49
49
49
49
49
49
49

49
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

Code

Description

0810 40 00
10
90
0810 50 00 00
0810 60 00 00
0810 90 00
10
20
80
0811
0811 10 00
11
19
90
0811 20 00
11
19
91
99
0811 90 00
11
19
91
99
0812

- Cranberries, bilberries and other fruits of the genus Vaccinium:


- - - Cranberries and bilberries
- - - Other
- Kiwifruit
- Durians
- Other:
- - - Stone fruit
- - - Fresh berries
- - - Other (pomegranates, prickly pears, persimmons, jujubes, etc.)
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not
containing added sugar or other sweetening matter:
- Strawberries:
- - - Containing added sugar:
- - - - With a sugar content exceeding 13% by weight
- - - - Other
- - - Not containing added sugar
- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries:
- - - Containing added sugar:
- - - - With a sugar content exceeding 13% by weight
- - - - Other
- - - Not containing added sugar:
- - - - Raspberries, black and red currants
- - - - Other
- Other:
- - - Containing added sugar:
- - - - With a sugar content exceeding 13% by weight
- - - - Other
- - - Not containing added sugar:
- - - - Apricot halves
- - - - Other

91
92
93
99

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solutions), but unsuitable in that state for immediate
consumption:
- Cherries
- Other:
- - - Papaws (papayas):
- - - - In brine
- - - - Other
- - - Other:
- - - - Apricots
- - - - Oranges
- - - - Strawberries
- - - - Other

0813 10 00 00
0813 20 00 00
0813 30 00 00
0813 40 00
10
20
30
90
0813 50
10 00
20 00
90
10
20
30
40
90

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of
this Chapter:
- Apricots
- Prunes
- Apples
- Other fruit:
- - - Peaches, including nectarines
- - - Pears
- - - Papaws (papayas)
- - - Other
- Mixtures of nuts or dried fruits of this Chapter:
- - - Containing mainly citrus fruit
- - - Containing mainly dates
- - - Other:
- - - - Containing mainly nuts, whether or not shelled
- - - - Containing mainly grapes
- - - - Containing mainly bananas, pineapple, avocado, guava, mangoes or mangosteens
- - - - Other, not containing prunes
- - - - Other

0812 10 00 00
0812 90 00
11
19

0813

0814 00 00 00

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally
preserved in brine, in sulphur water or in other preservative solutions

41
Rate of
duty (%)

49
49
49
49
49
49
49

49
49
49
49
49
49
49
49
49
49
49

25
49
49
49
49
49
49

32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
49

MOROCCO - No. 132 (15th Edition)

42

CHAPTER 9
COFFEE, TEA, MATE AND SPICES
NOTES
1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
a) mixtures of two or more of the products of the same heading are to be classified in that heading;
b) mixtures of two or more of the products of different headings are to be classified in heading 0910.
The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in paragraph a) or
b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of
those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed
seasonings are classified in heading 2103.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.
Code

Description

0901
0901 11 00 00
0901 12 00 00
0901 21 00 00
0901 22 00 00
0901 90
11 00
19 00
90 00
0902
0902 10 00 00
0902 20 00 00
0902 30 00 00

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion:
- Coffee, not roasted:
- - Not decaffeinated
- - Decaffeinated
- Coffee, roasted:
- - Not decaffeinated
- - Decaffeinated
- Other:
- - - Coffee husks and skins:
- - - - Not roasted
- - - - Roasted
- - - Coffee substitutes containing coffee

Rate of
duty (%)

10
10
25
25
25
25
25

0902 40 00 00

Tea, whether or not flavoured:


- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
- Other green tea (not fermented)
- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding
3 kg
- Other black tea (fermented) and other partly fermented tea

0903 00 00 00

Mat

0904

91
99

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or the
genus Pimenta:
- Pepper:
- - Neither crushed nor ground:
- - - For the industrial manufacture of essential oils or resinoids
- - - Other
- - Crushed or ground
- Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground:
- - - Sweet fruits of the genus Capsicum or of the genus Pimenta, dried (niora)
- - - Other:
- - - - Neither crushed nor ground:
- - - - - Of the genus Capsicum, for the manufacture of capsicin or Capsicum oleoresin dyes
- - - - - For the industrial manufacture of essential oils or resinoids
- - - - - Other
- - - - Crushed or ground:
- - - - - Fruits of the genus Capsicum
- - - - - Other

10
90

Vanilla:
- - - In pods
- - - Other

25
25

0906
0906 10 00 00
0906 20 00 00

Cinnamon and cinnamon-tree flowers:


- Neither crushed nor ground
- Crushed or ground

25
25

0907 00 00
10
90

Cloves (whole fruit, cloves and stems):


- - - Neither crushed nor ground
- - - Crushed or ground

25
25

11
19
90

Nutmeg, mace and cardamoms:


- Nutmeg:
- - - Neither crushed nor ground:
- - - - For the industrial manufacture of essential oils or resinoids
- - - - Other
- - - Crushed or ground

25
25
25

0904 11 00
10
90
0904 12 00 00
0904 20
10 00
90
11
12
19

0905 00 00

0908
0908 10 00

40
25
40
32.5
10

25
25
25
40
40
40
40
40
40

MOROCCO - No. 132 (15th Edition)

Code

Description

0908 20 00
11
19
90
0908 30 00
11
19
90
0909
0909 10 00
11
19
91
99
0909 20 00
11
19
90
0909 30 00
11
19
90
0909 40 00
11
19
90
0909 50
10 00
90
11
19
90
0910
0910 10 00
11
19
90
0910 20 00
10
90
0910 30 00
10
19
0910 40 00
11
19
90
0910 50 00
10
90
0910 91 00
10
90
0910 99
11 00
19
10
90
90
10
90
(a)

- Mace:
- - - Neither crushed nor ground:
- - - - For the industrial manufacture of essential oils or resinoids
- - - - Other
- - - Crushed or ground
- Cardamoms:
- - - Neither crushed nor ground:
- - - - For the industrial manufacture of essential oils or resinoids
- - - - Other
- - - Crushed or ground
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries:
- Seeds of anise or badian:
- - - Neither crushed nor ground:
- - - - Of anise
- - - - Of badian
- - - Crushed or ground:
- - - - Of badian
- - - - Of anise
- Seeds of coriander:
- - - Neither crushed nor ground:
- - - - For the industrial manufacture of essential oils or resinoids
- - - - Other
- - - Crushed or ground
- Seeds of cumin:
- - - Neither crushed nor ground:
- - - - For the industrial manufacture of essential oils or resinoids
- - - - Other
- - - Crushed or ground
- Seeds of caraway:
- - - Neither crushed nor ground:
- - - - For the industrial manufacture of essential oils or resinoids
- - - - Other
- - - Crushed or ground
- Seeds of fennel; juniper berries:
(a)
- - - Seeds of fennel for sowing
- - - Other:
- - - - Neither crushed nor ground:
- - - - - For the industrial manufacture of essential oils or resinoids
- - - - - Other
- - - - Crushed or ground
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices:
- Ginger:
- - - Whole roots, cut or sliced:
- - - - For the industrial manufacture of essential oils or resinoids
- - - - Other
- - - Otherwise presented
- Saffron:
- - - Neither crushed nor ground
- - - Crushed or ground
- Turmeric (curcuma):
- - - Neither crushed nor ground
- - - Crushed or ground
- Thyme; bay leaves:
- - - Thyme:
- - - - Neither crushed nor ground
- - - - Crushed or ground
- - - Bay leaves
- Curry:
- - - Neither crushed nor ground
- - - Crushed or ground
- Other spices:
- - Mixtures referred to in Note 1 b) to this Chapter:
- - - Neither crushed nor ground
- - - Crushed or ground
- - Other:
- - - Fenugreek:
- - - - Seed for sowing
- - - - Other:
- - - - - Neither crushed nor ground
- - - - - Crushed or ground
- - - Other:
- - - - Neither crushed nor ground
- - - - Crushed or ground

Subject to conditions stipulated in the current legislation.

43
Rate of
duty (%)

25
25
25
25
25
25

25
25
25
25
25
25
25
49
49
49
25
25
25
2.5
25
25
25

25
25
25
25
25
25
25
25
25
25
25
25
25
25
17.5
25
25
25
25

MOROCCO - No. 132 (15th Edition)

44

CHAPTER 10
CEREALS
NOTES
1. a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present,
whether or not in the ear or on the stalk.
b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished,
glazed, parboiled or broken remains classified in heading 1006.
2. Heading 1005 does not cover sweet corn (Chapter 7).

SUBHEADING NOTE
1. The term durum wheat means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing
of Triticum durum which have the same number (28) of chromosomes as that species.

ADDITIONAL NOTES
The following terms shall have the meanings hereby assigned to them:
1) Rice in the husk (subheading 1006 10): rice grain still tightly enveloped by the husk;
2) "Husked rice" (subheading 1006 20): rice from which the husk has been removed by mechanical hullers but is still enclosed
in the pericarp;
3) Whole grain rice (Ex. subheading 1006 30): rice from which (irrespective of the different stages of processing) only part of
the tooth has been removed;
4) Semi-milled rice (Ex. subheading 1006 30): whole grain rice from which only part of the pericarp has been removed;
5) "Wholly milled rice" (ex subheading 1006 30): whole grain rice from which the whole of the pericarp has been removed, but
in which longitudinal white striations may remain;
6) Broken rice (Subheading 1006 40): grain fragments of which part of the volume above the tooth has been removed.
Code

Description

1001
1001 10
11 00
19 00
90
10
90
1001 90
11
10
90
19
10
90
90
10
90
1002 00

Wheat and meslin:


- Durum wheat:
(a)
- - - For sowing :
- - - - Pre-selected and selected
- - - - Other
- - - Other:
- - - - From 1 June to 31 July
- - - - From 1 August to 31 May
- Other:
(a)
- - - For sowing :
- - - - Pre-selected and selected:
- - - - - Soft wheat
- - - - - Other
- - - - Other:
- - - - - Soft wheat
- - - - - Other
- - - Other:
- - - - Soft wheat
- - - - Other

Rate of
duty (%)

2.5
49
(b)

170
(b)
55

2.5
2.5
49
49
(b)

50
(b)
50

10 00
90 00

Rye:
- - - For sowing
- - - Other

11 00
19 00
90
10
90

Barley:
(a)
- - - For sowing :
- - - - Pre-selected and selected
- - - - Other
- - - Other:
- - - - Brewing barley
- - - - Other

35
(c)
35

11 00
19 00
90 00

Oats:
(a)
- - - For sowing :
- - - - Pre-selected and selected
- - - - Other
- - - Other

2.5
25
2.5

1003 00

1004 00

17.5
30

2.5
34
(c)

MOROCCO - No. 132 (15th Edition)

Code

Description

1005
1005 10
10 00
90 00
1005 90 00 00
1006
1006 10
10 00
90
10
90
1006 20
10 00
90
10
90
1006 30
10 00
90 00
1006 40 00 00
1007 00
10 00
90 00
1008
1008 10
10 00
90 00
1008 20
10 00
90 00
1008 30
10 00
90 00
1008 90
11 00
19 00
20 00
81 00
89 00
91 00
99 00
(a)
(b)
(c)
(d)
(e)
(f)

Maize (corn):
(a)
- For sowing :
- - - Hybrid
- - - Other
- Other
Rice:
- Rice in the husk (paddy or rough):
(a)
- - - For sowing
- - - Other:
- - - - Round grain rice of which at least 90% of the grains are shorter than 5.2 mm, with a
length/width ratio of less than 2:1
- - - - Other
- Husked (brown) rice:
(a)
- - - For sowing
- - - Other:
- - - - Round grain rice of which at least 90% of the grains are shorter than 5.2 mm, with a
length/width ratio of less than 2:1
- - - - Other
- Semi-milled or wholly milled rice, whether or not polished or glazed:
- - - Round grain rice of which at least 90% of the grains are shorter than 5.2 mm, with a
length/width ratio of less than 2:1
- - - Other
- Broken rice
Grain sorghum:
(a)
- - - For sowing
- - - Other
Buckwheat, millet and canary seed; other cereals:
- Buckwheat:
- - - For sowing
- - - Other
- Millet:
- - - For sowing
- - - Other
- Canary seed:
- - - For sowing
- - - Other
- Other cereals:
- - - Triticale:
(a)
- - - - For sowing :
- - - - - Pre-selected and selected
- - - - - Other
- - - - Other
- - - Other cereals:
- - - - Brown durra:
(a)
- - - - - For sowing
- - - - - Other
- - - - Other:
(a)
- - - - - For sowing
- - - - - Other

45
Rate of
duty (%)

2.5
2.5
(c)
17.5

2.5
140

(e)

140

(e)

17.5
140

(e)

140

(e)

140

(e)

(f)

172
(e)
90
2.5
(d)
25

17.5
30
17.5
30
17.5
30

2.5
49
30
17.5
30
17.5
30

Subject to conditions stipulated in current legislation.


This rate shall be applied to that part of the value that does not exceed 1 000 DH/tonne; any part exceeding 1 000 DH/tonne is subject to import duty at a rate of 2.5%.
This rate shall be applied to that part of the value that does not exceed 800 DH/tonne; any part exceeding 800 DH/tonne is subject to import
duty at a rate of 2.5%.
This rate shall be applied to that part of the value that does not exceed 800 DH/tonne; any part exceeding 800 DH/tonne is subject to import
duty at a rate of 16%.
This rate shall be applied to that part of the value that does not exceed 3 000 DH/tonne; any part exceeding 3 000 DH/tonne is subject to import duty at a rate of 16%.
This rate shall be applied to that part of the value that does not exceed 4 020 DH/tonne; any part exceeding 4 020 DH/tonne is subject to import duty at a rate of 16%.

MOROCCO - No. 132 (15th Edition)

46

CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES;
INULIN; WHEAT GLUTEN
NOTES
1. This Chapter does not cover:
a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
b) prepared flours, groats, meals or starches of heading 1901;
c) corn flakes or other products of heading 1904;
d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
e) pharmaceutical products (Chapter 30); or
f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2. A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry
product:
a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in
heading 1104.
B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage
passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight,
than that shown against the cereal concerned.
Otherwise, they fall within heading 1103 or 1104

Ash content
(3)

Rate of passage through a sieve


with an aperture of
500 micrometres
315 micrometres
(microns)
(microns)
(5)
(4)

Cereal
(1)

Starch content
(2)

Wheat and rye ............


Barley .........................
Oats ............................
Maize (corn) and grain
sorghum ......................
Rice ............................
Buckwheat ..................

45%
45%
45%

2.5%
3 %
5 %

80%
80%
80%

45%
45%
45%

2 %
1.6%
4 %

80%
80%

90%

3. For the purposes of heading 1103, the terms groats and meal mean products obtained by the fragmentation of cereal
grains, of which:
a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
Code

Description

1101 00
10 00
90 00
1102
1102 10 00 00
1102 20 00
11
19
91
99
1102 30 00
10
90
1102 90
11 00
19 00
20 00
40 00
51 00
59 00
60 00

Wheat or meslin flour:


- - - Of durum wheat
- - - Other
Cereal flours other than of wheat or meslin:
- Rye flour
- Maize (corn) flour:
- - - In packings weighing not more than 5 kg:
- - - - Of a fat content not exceeding 1.5% by weight
- - - - Other
- - - Other:
- - - - Of a fat content not exceeding 1.5% by weight
- - - - Other
- Rice flour:
- - - In packings weighing not more than 5 kg
- - - Other
- Other:
- - - Of barley:
- - - - In packings weighing not more than 5 kg
- - - - Other
- - - Of oats
- - - Of buckwheat
- - - Of millet:
- - - - In packings weighing not more than 5 kg
- - - - Other
- - - Of canary seed

Rate of
duty (%)

73
66
49
40
40
40
40
105
105
50
50
49
49
50
50
49

MOROCCO - No. 132 (15th Edition)

Code

Description

71 00
79 00
90 00
1103
1103 11 00
01
09
20
30
41
49
50
80
1103 13 00
01
09
20
31
39
80
1103 19
10
10
90
20 00
30 00
40
10
90
50
10
90
60 00
70 00
90
11
19
90
1103 20
10
10
20
90
90
10
20
30
40
50
90
1104
1104 12 00
10
90
1104 19
11 00
12 00
13 00
14 00
15 00
16 00

- - - Of grain sorghum or durra:


- - - - In packings weighing not more than 5 kg
- - - - Other
- - - Other
Cereal groats, meal and pellets:
- Groats and meal:
- - Of wheat:
- - - In packings weighing not more than 5 kg:
- - - - Of durum wheat:
- - - - - Diet meal containing gluten
- - - - - Other
- - - - Of soft wheat
- - - - Other
- - - Other:
- - - - Of durum wheat:
- - - - - Diet meal containing gluten
- - - - - Other
- - - - Of soft wheat
- - - - Other
- - Of maize (corn):
- - - In packings weighing not more than 5 kg:
- - - - Of a fat content not exceeding 1.5% by weight:
- - - - - Not for the brewing industry
- - - - - For the brewing industry
- - - - Other
- - - Other:
- - - - Of a fat content not exceeding 1.5% by weight:
- - - - - Not for the brewing industry
- - - - - For the brewing industry
- - - - Other
- - Of other cereals:
- - - Of barley:
- - - - In packings weighing not more than 5 kg
- - - - Other
- - - Of rye
- - - Of buckwheat
- - - Of millet:
- - - - In packings weighing not more than 5 kg
- - - - Other
- - - Of grain sorghum or durra:
- - - - In packings weighing not more than 5 kg
- - - - Other
- - - Of canary seed
- - - Of oats
- - - Other:
- - - - Of rice:
- - - - - In packings weighing not more than 5 kg
- - - - - Other
- - - - Other
- Pellets:
- - - Of wheat:
- - - - Durum
- - - - Soft
- - - - Other
- - - Of other cereals:
- - - - Of rye
- - - - Of buckwheat
- - - - Of canary seed
- - - - Of rice
- - - - Of maize (corn), grain sorghum or durra
- - - - Other
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground:
- Rolled or flaked grains:
- - Of oats:
- - - Flaked
- - - Other
- - Of other cereals:
- - - Flaked:
- - - - Of wheat
- - - - Of rye
- - - - Of maize (corn)
- - - - Of buckwheat
- - - - Of millet
- - - - Of grain sorghum or durra

47
Rate of
duty (%)

40
40
49

73
73
73
73
73
73
73
73

40
40
40
10
40
10
50
50
49
49
50
50
50
50
49
49
105
105
49
73
73
73
49
49
49
105
40
50

49
49
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

48

Code

Description

17 00
18 00
19
10
90
20
10
20
90
91 00
92 00
93 00
94 00
95 00
96 00
97 00
98 00
1104 22 00
11
19
20
90
1104 23 00
10
20
90
1104 29
10
10
20
90
21 00
22 00
23 00
24 00
25 00
26 00
29 00
30
10
20
90
41 00
42 00
43 00
44 00
45 00
46 00
49 00
50
10
20
30
90
91 00
92 00
93 00
94 00
95 00
96 00
98 00
1104 30 00
10
90
1105
1105 10 00
10
90

- - - - Of rice
- - - - Of canary seed
- - - - Other:
- - - - - Of barley
- - - - - Other
- - - Other, of wheat:
- - - - Durum
- - - - Soft
- - - - Other
- - - Other:
- - - - Of barley
- - - - Of rye
- - - - Of maize (corn)
- - - - Of buckwheat
- - - - Of millet
- - - - Of grain sorghum or durra
- - - - Of canary seed
- - - - Other
- Other worked grains (for example, hulled, pearled, sliced or kibbled):
- - Of oats:
- - - Hulled (skinned or peeled):
- - - - Clipped oats
- - - - Other
- - - Pearled
- - - Other
- - Of maize (corn):
- - - Hulled (skinned or peeled)
- - - Pearled
- - - Other
- - Of other cereals:
- - - Hulled (skinned or peeled) wheat:
- - - - Durum
- - - - Soft
- - - - Other
- - - Other, hulled (skinned or peeled):
- - - - Of rye
- - - - Of buckwheat
- - - - Of millet
- - - - Of grain sorghum or durra
- - - - Of canary seed
- - - - Of barley
- - - - Other
- - - Pearled wheat:
- - - - Durum
- - - - Soft
- - - - Other
- - - Other, pearled:
- - - - Of rye
- - - - Of buckwheat
- - - - Of millet
- - - - Of grain sorghum or durra
- - - - Of canary seed
- - - - Of barley
- - - - Other
- - - Other, of wheat:
- - - - Durum, kibbled
- - - - Soft, kibbled
- - - - Other, kibbled
- - - - Other
- - - Other:
- - - - Of rye
- - - - Of buckwheat
- - - - Of millet
- - - - Of grain sorghum or durra
- - - - Of canary seed
- - - - Of barley
- - - - Other
- Germ of cereals, whole, rolled, flaked or ground:
- - - Of wheat
- - - Other
Flour, meal, powder, flakes, granules and pellets of potatoes:
- Flour, meal and powder:
- - - For use as animal feed (containing the peelings)
- - - Other

Rate of
duty (%)

49
49
49
49
73
73
73
50
49
40
49
50
40
49
49

49
49
49
49
40
40
40
73
73
73
49
49
50
40
49
50
49
73
73
73
49
49
50
40
49
50
49
73
73
73
73
49
49
50
40
49
50
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

Code

Description

1105 20 00
10
90
1106
1106 10 00
10
90
1106 20 00
10
91
99
1106 30 00
10
20
90
1107
1107 10 00
11
19
91
99
1107 20 00 00
1108
1108 11 00 00
1108 12 00 00
1108 13 00 00
1108 14 00 00
1108 19 00
10
90
1108 20 00 00
1109 00 00
10
90

- Flakes, granules and pellets:


- - - For use as animal feed (containing the peelings)
- - - Other
Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of
roots or tubers of heading 0714 or of the products of Chapter 8:
- Of the dried leguminous vegetables of heading 0713:
- - - Of peas, beans or lentils
- - - Other
- Of sago or of roots or tubers of heading 0714:
- - - Denatured
- - - Other:
- - - - For making starch
- - - - Other
- Of the products of Chapter 8:
- - - Of bananas
- - - Of coconut
- - - Other
Malt, whether or not roasted:
- Not roasted:
- - - Of wheat:
- - - - In the form of flour
- - - - Other
- - - Other:
- - - - In the form of flour
- - - - Other
- Roasted
Starches; inulin:
- Starches:
- - Wheat starch
- - Maize (corn) starch
- - Potato starch
- - Manioc (cassava) starch
- - Other starches:
- - - Of rice
- - - Other
- Inulin
Wheat gluten, whether or not dried:
- - - Not roasted
- - - Roasted

49
Rate of
duty (%)

49
49

49
49
49
49
49
49
49
49

40
40
40
40
40

32.5
32.5
32.5
32.5
32.5
32.5
32.5
49
49

MOROCCO - No. 132 (15th Edition)

50

CHAPTER 12
OIL SEEDS(a) AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
NOTES
1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds,
safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives
(Chapter 7 or Chapter 20).
2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted
or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to
2306.
3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable
seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines
are to be regarded as seeds of a kind used for sowing.
Heading 1209 does not, however, apply to the following even if for sowing:
a) leguminous vegetables or sweet corn (Chapter 7);
b) spices or other products of Chapter 9;
c) cereals (Chapter 10); or
d) products of headings 1201 to 1207 or 1211.
4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species
of mint, rosemary, rue, sage and wormwood.
Heading 1211 does not, however, apply to:
a) medicaments of Chapter 30;
b) perfumery, cosmetic or toilet preparations of Chapter 33; or
c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
5. For the purposes of heading 1212, the term seaweeds and other algae does not include:
a) dead single-cell micro-organisms of heading 2102;
b) cultures of micro-organisms of heading 3002; or
c) fertilizers of heading 3101 or 3105.

SUBHEADING NOTE
1. For the purposes of subheading 1205 10, the expression low erucic acid rape or colza seeds means rape or colza seeds
yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains
less than 30 micromoles of glucosinolates per gramme.
Code

Description

1201 00
10 00
81 00
89 00
1202
1202 10
10 00
90
10
90
1202 20
10 00
90
10
90

Soya beans, whether or not broken:


(a)
- - - For sowing
- - - Other:
- - - - Imported by pulpers
- - - - Other
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken:
- In shell:
(a)
- - - For sowing
- - - Other:
- - - - For human consumption
- - - - Other (for industrial use)
- Shelled, whether or not broken:
(a)
- - - For sowing
- - - Other:
- - - - For human consumption
- - - - Other (for industrial use)

Rate of
duty (%)

2.5
2.5
44

17.5
72.5
72.5
2.5
72.5
72.5

1203 00 00 00

Copra

25

1204 00
10 00
90 00

Linseed, whether or not broken:


(a)
- - - For sowing
- - - Other

2.5
40

10

Rape or colza seeds, whether or not broken:


- Low erucic acid rape or colza seeds:
(a)
- - - For sowing :
- - - - Rape seed
- - - - Colza seed

17.5
2.5

1205
1205 10
10
90

(a)

Oil seeds for sowing will be exempt from the payment of duty under the conditions stipulated by the Minister of Agriculture in agreement with
the Minister of the National Economy.

MOROCCO - No. 132 (15th Edition)

Code

Description

90
11
19
91
99
1205 90
10
10
90
90
11
19
91
99
1206 00
10 00
81 00
89 00
1207
1207 10
10 00
90
10
90
1207 20
10 00
90 00
1207 30
10 00
90 00
1207 40
10 00
90 00
1207 50
10 00
90 00
1207 60
10 00
90
10
90
1207 91
10 00
90 00
1207 99
11 00
12 00
13 00
19 00
90
01
02
10
20
30
40
50
60
70
80
90
1208
1208 10 00 00
1208 90
10 00
90
10
20

- - - Other:
- - - - Rape seed:
- - - - - Imported by pulpers
- - - - - Other
- - - - Colza seed:
- - - - - Imported by pulpers
- - - - - Other
- Other:
(a)
- - - For sowing :
- - - - Rape seed
- - - - Colza seed
- - - Other:
- - - - Rape seed:
- - - - - Imported by pulpers
- - - - - Other
- - - - Colza seed:
- - - - - Imported by pulpers
- - - - - Other
Sunflower seeds, whether or not broken:
(a)
- - - For sowing
- - - Other:
- - - - Imported by pulpers
- - - - Other
Other oil seeds and oleaginous fruits, whether or not broken:
- Palm nuts and kernels:
(a)
- - - For sowing
- - - Other:
- - - - Nuts
- - - - Kernels
- Cotton seeds:
(a)
- - - For sowing
- - - Other
- Castor oil seeds:
(a)
- - - For sowing
- - - Other
- Sesamum seeds:
(a)
- - - For sowing
- - - Other
- Mustard seeds:
(a)
- - - For sowing
- - - Other
- Safflower seeds:
(a)
- - - For sowing
- - - Other:
- - - - Not hulled
- - - - Other
- Other:
- - Poppy seeds:
(a)
- - - For sowing
- - - Other
- - Other:
(a)
- - - For sowing :
- - - - Hemp seeds
- - - - Water melon and melon seeds
- - - - Shea (karite) seeds
- - - - Other
- - - Other:
- - - - Hemp seeds
- - - - Shea (karite) seeds
- - - - Illipe seeds
- - - - Mowra seeds
- - - - Niger seeds
- - - - Curcas seeds
- - - - Ravison, dodder and other cruciferae seed
- - - - Marfouraire seeds
- - - - Melon seeds (pips)
- - - - Watermelon seeds (pips)
- - - - Other
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard:
- Of soya beans
- Other:
- - - Of ground nuts
- - - Other:
- - - - Of sunflower seeds
- - - - Of colza seeds

51
Rate of
duty (%)

2.5
66
2.5
66
17.5
2.5
2.5
66
2.5
66
2.5
2.5
73

17.5
25
25
2.5
142
17.5
40
2.5
49
17.5
10
2.5
138
138
17.5
25
17.5
2.5
17.5
17.5
25
25
25
25
25
25
25
25
25
25
25
75.5
80
127.5
127.5

MOROCCO - No. 132 (15th Edition)

52

Code

Description

30
40
90
1209
1209 10 00 00
1209 21 00 00
1209 22 00 00
1209 23 00 00
1209 24 00 00
1209 25 00 00
1209 26 00 00
1209 29
10 00
90 00
1209 30 00 00
1209 91 00
01
05
11
15
21
25
31
35
41
45
51
55
60
90
1209 99 00
10
90

- - - - Of cotton
- - - - Of safflower seeds
- - - - Other
Seeds, fruit and spores, of a kind used for sowing:
- Sugar beet seed
- Seeds of forage plants:
- - Lucerne (alfalfa) seed
- - Clover (Trifolium spp.) seed
- - Fescue seed
- - Kentucky blue grass (Poa pratensis L.) seed
- - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed
- - Timothy grass seed
- - Other:
- - - Of beet other than sugar beet
- - - Other
- Seeds of herbaceous plants cultivated principally for their flowers
- Other:
- - Vegetable seeds:
- - - Kohlrabi seeds (Brassica oleracea L., var. caulorapa and gongylodes L.)
- - - Cabbage seeds
- - - Spinach seeds
- - - Carrot seeds
- - - Turnip seeds
- - - Radish seeds
- - - Salad beetroot seeds
- - - Leek seeds
- - - Onion seeds
- - - Tomato seeds
- - - Seeds of courgette and seeds of other cucurbitatia (other than watermelon seeds)
- - - Aubergine seeds
- - - Pimento seeds
- - - Other
- - Other:
- - - Forest-tree seeds
- - - Other

1210
1210 10 00 00
1210 20 00
10
90

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin:
- Hop cones, neither ground nor powdered nor in the form of pellets
- Hop cones, ground, powdered or in the form of pellets; lupulin:
- - - Cones and waste
- - - Lupulin

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether
or not cut, crushed or powdered:
- Liquorice roots
- Ginseng roots
- Coca leaf
- Poppy straw
- Other:
- - - Pyrethrum (flowers, leaves, stems, bark and roots)
- - - Cinchona bark
- - - Quassia amara (wood and bark)
- - - Tonka beans
- - - Calabar beans
- - - Cubeb pepper
- - - Other wood, roots and bark; mosses and lichens
- - - Other

1211 10 00 00
1211 20 00 00
1211 30 00 00
1211 40 00 00
1211 90
10 00
20 00
30 00
40 00
50 00
60 00
80 00
90 00
1212

1212 10 00
11
19
91
92
99
1212 20
11 00
19 00

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen
or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used
primarily for human consumption, not elsewhere specified or included:
- Locust beans, including locust bean seeds:
- - - Locust beans:
- - - - Flakes, flour and meals
- - - - Other
- - - Locust bean seeds:
- - - - Not decorticated, crushed or ground
- - - - Flakes, groats and locust bean seeds
- - - - Other
- Seaweeds and other algae:
- - - Of a kind principally used in perfumery or pharmacy, for insecticides, parasiticides and the
like, whether or not cut, crushed or ground:
- - - - Frozen
- - - - Other

Rate of
duty (%)

127.5
127.5
127.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
17.5
2.5
17.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
17.5
17.5
32.5
32.5
32.5

25
25
25
25
40
25
25
25
25
49
25
25

32.5
32.5
32.5
32.5
32.5

10
10

MOROCCO - No. 132 (15th Edition)

Code

Description

90
10
91
99
1212 30 00 00
1212 91 00
10
90
1212 99 00
11
19
20
30
90
1213 00

- - - Other:
- - - - On a backing
- - - - Other:
- - - - - Raw
- - - - - Other
- Apricot, peach (including nectarine) or plum stones and kernels
- Other:
- - Sugar beet:
- - - Fresh
- - - Dried or powdered
- - Other:
- - - Chicory roots, fresh or dried, whether or not cut, unroasted:
- - - - Fresh
- - - - Other
- - - Wild onions
- - - Sugar cane
- - - Other

91
99
90 00

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the
form of pellets:
- - - Straw and husks, unprepared, whether or not chopped:
- - - - Straw:
- - - - - Of rice
- - - - - Other
- - - - Husks:
- - - - - Of rice
- - - - - Other
- - - Other

1214 10 00 00
1214 90 00 00

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets:
- Lucerne (alfalfa) meal and pellets
- Other

10
11
19

1214

a)

Subject to conditions stipulated in current legislation.

53
Rate of
duty (%)

10
10
10
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5

2.5
2.5
40
40
2.5

2.5
2.5

MOROCCO - No. 132 (15th Edition)

54

CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
NOTE
1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
a) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704);
b) malt extract (heading 1901);
c) extracts of coffee, tea or mat (heading 2101);
d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
e) camphor, glycyrrhizin or other products of heading 2914 or 2938;
f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);
g) medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006);
h) tanning or dyeing extracts (heading 3201 or 3203);
ij) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential
oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
k) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).
Code

Description

1301
1301 10 00
10
90
1301 20 00 00
1301 90 00
10
90
1302

1302 11 00
10
90
1302 12 00 00
1302 13 00 00
1302 14 00 00
1302 19
10 00
90
10
20
30
91
99
1302 20 00
10
90
1302 31
10 00
90 00
1302 32
10 00
90 00
1302 39
10 00
90 00

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams):
- Lac:
- - - Unbleached
- - - Bleached
- Gum Arabic
- Other:
- - - Conifer resins
- - - Other
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and
other mucilages and thickeners, whether or not modified, derived from vegetable products:
- Vegetable saps and extracts:
- - Opium:
- - - Concentrates of poppy straw containing less than 50% by weight of alkaloids
- - - Other
- - Of liquorice
- - Of hops
- - Of pyrethrum or of the roots of plants containing rotenone
- - Other:
- - - Vanilla oleoresin or extract
- - - Other:
- - - - Aloes, manna
- - - - Of Quassia amara
- - - - Mixed vegetable extracts used in the preparation of drinks or foodstuffs
- - - - Other:
- - - - - Medicated
- - - - - Other
- Pectic substances, pectinates and pectates:
- - - Dried
- - - Other
- Mucilages and thickeners, whether or not modified, derived from vegetable products:
- - Agar-agar:
- - - Modified
- - - Other
- - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean
seeds or guar seeds:
- - - Modified
- - - Other
- - Other:
- - - Modified
- - - Other

Rate of
duty (%)

10
10
2.5
10
10

17.5
17.5
10
10
10
10
10
10
10
10
2.5
10
10
32.5
32.5
32.5
40
32.5
40

MOROCCO - No. 132 (15th Edition)

55

CHAPTER 14
VEGETABLE PLAITING MATERIALS;
VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
NOTES
1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of
vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials
which have undergone treatment so as to render them suitable for use only as textile materials.
2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends,
bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split
rattans. The heading does not apply to chipwood (heading 4404).
3. Heading 1404 does not apply to wood wool (heading 4405) or prepared knots or tufts for broom or brush making (heading 9603).
Code

Description

1401
1401 10 00
10
90
1401 20 00
10
90
1401 90
10 00
90
10
21
29
31
39
41
49
51
59
91
99
1402 00
10
10
91
99
90
11
19
81
89
1403 00
10
10
90
90
11
19
21
29

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans,
reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):
- Bamboos:
- - - Unworked or not further worked than split
- - - Other
- Rattans:
- - - Unworked or not further worked than split
- - - Other
- Other:
- - - Lime bark and the like, whether or not in hanks, raw, bleached, dyed or otherwise prepared
- - - Other:
- - - - Raffia
- - - - Osier:
- - - - - Not peeled, split or otherwise prepared
- - - - - Other
- - - - Reeds and the like:
- - - - - Unworked or not further worked than split
- - - - - Other
- - - - Rushes and the like:
- - - - - Unworked or not further worked than split
- - - - - Other
- - - - Cereal straw, cleaned, bleached or dyed:
- - - - - Rice straw
- - - - - Other
- - - - Other:
- - - - - Unworked
- - - - - Other
Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok,
vegetable hair and eel-grass), whether or not put up as a layer with or without supporting
material:
- - - Kapok:
- - - - On a backing
- - - - Other:
- - - - - Unworked
- - - - - Other
- - - Other:
- - - - Vegetable hair:
- - - - - On a backing
- - - - - Other
- - - - Other:
- - - - - On a backing
- - - - - Other
Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles:
- - - Broomcorn (Sorghum vulgare var. technicum):
- - - - Panicles (natural, bleached or dyed), with their seeds removed
- - - - Broom straw, natural, bleached or dyed
- - - Other:
- - - - Piassava, couch-grass, istle and the like:
- - - - - Raw, in bundles or hanks
- - - - - Combed, cut, bleached or dyed
- - - - Other:
- - - - - Panicles (natural, bleached or dyed), with their seeds removed:
- - - - - - Of rice
- - - - - - Of millet

Rate of
duty (%)

2.5
2.5
2.5
2.5
2.5
2.5
10
10
10
10
10
10
2.5
2.5
10
10

10
10
10
10
10
10
10

10
10
10
10
10
10

MOROCCO - No. 132 (15th Edition)

56

Code

Description

31
39
90
1404
1404 10 00
11
12
13
14
15
16
19
21
22
23
29
30
41
42
49
51
59
60
91
92
93
99
1404 20 00
10
91
99
1404 90 00
10
20
91
99

- - - - - Broom straw, natural, bleached or dyed:


- - - - - - Of rice
- - - - - - Of canary seed, dodder, millet and the like
- - - - - Other
Vegetable products not elsewhere specified or included:
- Raw vegetable materials of a kind used primarily in dyeing or tanning:
- - - For dyeing:
- - - - Henna (leaves)
- - - - Roucou seeds
- - - - Fustic
- - - - Orchil
- - - - Oak lungwort
- - - - Gypsophila, soapwort or soap root
- - - - Other (logwood, quercetin, Persian berries, madder, dyers lichen, etc.)
- - - For tanning:
- - - - Bark:
- - - - - Of wattle (mimosa)
- - - - - Of cork-oak
- - - - - Tizerah
- - - - - Other
- - - - Fruit (myrobalans, vallonia, etc.)
- - - - Leaves:
- - - - - Of sumach
- - - - - Of lentiscus (mastic)
- - - - - Other
- - - - Gall nuts and other galls:
- - - - - Gall nuts
- - - - - Other galls
- - - - Roots (of tanin, heather, etc.)
- - - - Wood:
- - - - - Quebracho
- - - - - Tizerah
- - - - - Chestnut
- - - - - Other
- Cotton linters:
- - - Unworked
- - - Washed, degreased, bleached and the like:
- - - - In bulk
- - - - Other (in sheets, etc.)
- Other:
- - - Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving
(for example, corozo and dom)
- - - Other:
- - - - On a backing
- - - - Other:
- - - - - Alfalfa, esparto and diss stems or leaves, raw, bleached or dyed (whether or not in hanks)
- - - - - Other

Rate of
duty (%)

10
10
10

10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

MOROCCO - No. 132 (15th Edition)

57

SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED
EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
NOTES
1. This Chapter does not cover:
a) pig fat or poultry fat of heading 0209;
b) cocoa butter, fat or oil (heading 1804);
c) edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21);
d) greaves (heading 2301) or residues of headings 2304 to 2306;
e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
f) factice derived from oils (heading 4002).
2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.

SUBHEADING NOTE
1. For the purposes of subheadings 1514 11 and 1514 19, the expression low erucic acid rape or colza oil means the fixed oil
which has an erucic acid content of less than 2% by weight.

ADDITIONAL NOTES
1. For the purposes of headings 1507 to 1515 (other than subdivisions 1515 90 11 00 and 1515 90 19 00):
A. a) fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as crude if they have undergone no other
processing than:
- decantation within the normal time limits,
- centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical
force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process
or any other physical or chemical process);
b) Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as crude when they cannot
be distinguished, by their colour, odour or taste, nor by recognized special analytical properties, from vegetable oils
and fats obtained by pressure;
c) The expression crude oils shall be taken to extend to de-gummed soya bean oil and cotton seed oil from which the
gossypol has been removed.
B. For the purposes of subdivisions 1509 90 10 10 to 1509 90 10 99, the expression having undergone a refining process,
shall apply to olive oil of a free fatty acid content, expressed as oleic acid, not exceeding 5% and a K268 extinction coefficient (optical density under a thickness of 1 cm of a solution of 1 g of olive oil in 100 ml of iso-octane (2,2,4(a)
trimethylpentane) at a wavelength of 268 millimicrons) of 0.25 or more , and the variation and specific extinction of
(b)
which, in the region of 268 millimicrons, is higher than 0.01
C. For the purposes of subdivisions 1509 10 00 10 and 1509 10 00 90, the term virgin olive oil shall be taken to apply to
natural olive oil obtained exclusively by mechanical processes, including pressure, but does not include any mixtures thereof with other oils or with olive oil otherwise obtained.
2. This Chapter does not cover artificial honeycombs of wax (heading 9602 00)
3. Fats and oils of fish and marine mammals, crude (ex heading 1504), and spermaceti (ex heading 1521), considered as being
products of Moroccan fisheries, shall be admitted duty-free, subject to conditions determined by the competent authorities.

Code

Description

1501 00
10 00
90 00
1502 00 00
10
21
29
(a)
(b)

Pig fat (including lard) and poultry fat, other than that of heading No. 0209 or 1503:
- - - Poultry fat
- - - Other
Fats of bovine animals, sheep or goats, other than those of heading 1503:
- - - Bone fat; fat obtained from waste and the like
- - - Tallow, including premier jus:
- - - - For industrial use other than the manufacture of foodstuffs:
- - - - - Raw
- - - - - Other

Rate of
duty (%)

2.5
17.5
10
10
10

This coefficient must be corrected in relation to the free fatty acid content according to the formula: K'268 = K268 - (0.023 x % of free fatty acids).
This variation is defined by: K = K 268 - 0.5 (K262 + K274).

MOROCCO - No. 132 (15th Edition)

58
Code

Description

31
39
91
99
1503 00 00
11
19
20
91
92
99
1504

- - - - Other:
- - - - - Tallow of bovine animals, including premier jus:
- - - - - - Raw
- - - - - - Other
- - - - - Other:
- - - - - - Raw
- - - - - - Other
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared:
- - - Lard stearin and oleostearin:
- - - - For industrial use
- - - - Other
- - - Tallow oil, for industrial use other than the manufacture of foodstuffs
- - - Other:
- - - - Lard oil
- - - - Oleo-oil
- - - - Other

91 00
99
10
90

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but
not chemically modified:
- Fish-liver oils and their fractions:
- - - Not hardened or solidified:
- - - - With a vitamin A content not exceeding 2 500 IU/g
- - - - Other
- - - Other:
- - - - In immediate packings holding not more than 20 kg
- - - - Other:
- - - - - For the manufacture of foodstuffs in packings holding more than 20 kg
- - - - - For industrial use
- Fats and oils and their fractions, of fish, other than liver oils:
- - - Not hardened or solidified
- - - Other:
- - - - In immediate packings holding not more than 20 kg
- - - - Other:
- - - - - For the manufacture of foodstuffs in packings holding more than 20 kg
- - - - - For industrial use
- Fats and oils and their fractions, of marine mammals:
- - - Not hardened or solidified:
- - - - Whale oil
- - - - Other
- - - Other:
- - - - In immediate packings holding not more than 20 kg
- - - - Other:
- - - - - For the manufacture of foodstuffs in packings holding more than 20 kg
- - - - - For industrial use

10 00
90
10
20
90

Wool grease and fatty substances derived therefrom (including lanolin):


- - - Wool grease, crude
- - - Other:
- - - - Oleina and wool grease stearin
- - - - Lanolin
- - - - Other

1504 10
10
10
90
91 00
99
10
90
1504 20
10 00
91 00
99
10
90
1504 30
10
10
90

1505 00

1506 00
10
10
20
90
91 00
99
10
90

Other animal fats and oils and their fractions, whether or not refined, but not chemically
modified:
- - - Not hardened or solidified:
- - - - Neats foot oil and the like, raw or refined
- - - - Bone fat; fat obtained from waste and the like
- - - - Other
- - - Other:
- - - - In immediate packings holding not more than 20 kg
- - - - Other:
- - - - - For the manufacture of foodstuffs in packings holding more than 20 kg
- - - - - For industrial use

Rate of
duty (%)

10
17.5
10
17.5

32.5
32.5
32.5
32.5
32.5
32.5

32.5
32.5
50
25
25
32.5
50
25
25
32.5
32.5
50
25
25
10
10
2.5
10

32.5
32.5
32.5
49
25
25

1507
1507 10 00 00
1507 90 00 00

Soya-bean oil and its fractions, whether or not refined, but not chemically modified:
- Crude oil, whether or not degummed
- Other

2.5
25

1508
1508 10 00 00
1508 90 00 00

Ground-nut oil and its fractions, whether or not refined, but not chemically modified:
- Crude oil
- Other

2.5
25

1509
1509 10 00

Olive oil and its fractions, whether or not refined, but not chemically modified:
- Virgin:
- - - For the manufacture of pharmaceutical products, imported directly by the factories concerned
- - - Other

49
49

10
90

MOROCCO - No. 132 (15th Edition)


Code

Description

1509 90
10
10
21
29
91
99
21 00
29
10
90
91 00
99
10
90
1510 00

- Other:
- - - Not hardened or solidified:
- - - - Refined:
- - - - - For the manufacture of pharmaceutical products, imported directly by the factories concerned
- - - - - Obtained by refining virgin olive oil, whether or not blended with virgin olive oil:
- - - - - - In immediate packings holding not more than 20 kg
- - - - - - Other
- - - - - Other:
- - - - - - In immediate packings holding not more than 20 kg
- - - - - - Other
- - - - Other:
- - - - - For the manufacture of pharmaceutical products, imported directly by the factories concerned
- - - - - Other:
- - - - - - In immediate packings holding not more than 20 kg
- - - - - - Other
- - - Other:
- - - - In immediate packings holding not more than 20 kg
- - - - Other:
- - - - - For the manufacture of foodstuffs in packings holding more than 20 kg
- - - - - For industrial use

59
Rate of
duty (%)

49
49
49
49
49
49
49
49
49
49
49

Other oils and their fractions, obtained solely from olives, whether or not refined, but not
chemically modified, including blends of these oils or fractions with oils or fractions of
heading 1509:
- - - Not hardened or solidified:
- - - - For technical or industrial use other than the manufacture of foodstuffs:
- - - - - Crude
- - - - - Other
- - - - Other:
- - - - - Crude
- - - - - Other
- - - Other:
- - - - In immediate packings holding not more than 20 kg
- - - - Other:
- - - - - For the manufacture of foodstuffs in packings holding more than 20 kg
- - - - - For industrial use

49
49

1511
1511 10 00 00
1511 90 00 00

Palm oil and its fractions, whether or not refined, but not chemically modified:
- Crude oil
- Other

2.5
25

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined,
but not chemically modified:
- Sunflower-seed or safflower oil and fractions thereof:
- - Crude oil
- - Other
- Cotton-seed oil and its fractions:
- - Crude oil, whether or not gossypol has been removed
- - Other

2.5
25

11 00
19 00
21 00
29 00
91 00
99
10
90

1512 11 00 00
1512 19 00 00
1512 21 00 00
1512 29 00 00
1513
1513 11 00 00
1513 19 00 00
1513 21 00 00
1513 29 00 00
1514
1514 11 00 00
1514 19 00 00
1514 91 00 00
1514 99 00 00
1515
1515 11 00 00
1515 19 00 00
1515 21 00 00
1515 29 00 00
1515 30 00 00

49
49
49
49
49

2.5
25

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined,
but not chemically modified:
- Coconut (copra) oil and its fractions:
- - Crude oil
- - Other
- Palm kernel or babassu oil and fractions thereof:
- - Crude oil
- - Other

2.5
25

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically
modified:
- Low erucic acid rape or colza oil and its fractions:
- - Crude oil
- - Other
- Other:
- - Crude oil
- - Other

2.5
25

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not
refined, but not chemically modified:
- Linseed oil and its fractions:
- - Crude oil
- - Other
- Maize (corn) oil and its fractions:
- - Crude oil
- - Other
- Castor oil and its fractions

2.5
25

2.5
25

2.5
25
2.5
25
2.5

MOROCCO - No. 132 (15th Edition)

60
Code

Description

1515 40
10 00
90 00
1515 50
10 00
90 00
1515 90
11 00
19 00
91 00
99 00
1516
1516 10
10
10
90
21 00
29 00
90
10
20
30
90
1516 20
10
10
90
20 00
31
10
20
90
39 00
91 00
92 00
93 00
94 00
99 00
1517
1517 10 00
10
90
1517 90
10 00
91 00
92 00
99
11
19
21
29
31
39
90

- Tung oil and its fractions:


- - - Crude oil
- - - Other
- Sesame oil and its fractions:
- - - Crude oil
- - - Other
- Other:
- - - Jojoba oil and its fractions:
- - - - Crude oil
- - - - Other
- - - Other:
- - - - Crude oil
- - - - Other
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinized, whether or not refined, but not further prepared:
- Animal fats and oils and their fractions:
- - - Fats and oils, partly or wholly hydrogenated, inter-esterified or elaidinized, whether or not refined, but not further prepared:
- - - - In immediate packings holding not more than 20 kg:
- - - - - Of whale
- - - - - Other
- - - - Other:
- - - - - For the manufacture of foodstuffs in packings holding more than 20 kg
- - - - - For industrial use
- - - Other:
- - - - Fish liver oils
- - - - Other, of fish, other than fish liver oils
- - - - Of marine mammals
- - - - Other
- Vegetable fats and oils and their fractions:
- - - Fats and oils, partly or wholly hydrogenated, inter-esterified or elaidinized, whether or not refined, but not further prepared:
- - - - Having a waxy character:
- - - - - In the form of beads, pastilles, granules or powder, containing 90% or more of monodiglycerides, obtained from colza, palm or sunflower oil, in bags holding 25 kg or more
- - - - - Other
- - - - Other:
- - - - - In immediate packings holding not more than 20 kg
- - - - - Other:
- - - - - - For the manufacture of foodstuffs in packings holding more than 20 kg:
- - - - - - - Palm oil
- - - - - - - Palm kernel oil
- - - - - - - Other
- - - - - - For industrial use (soap-making, etc.)
- - - Other:
- - - - Castor oil
- - - - Palm oil
- - - - Palm kernel oil
- - - - Coconut (copra) oil
- - - - Other
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions
of heading 1516:
- Margarine, excluding liquid margarine:
- - - In packings holding not more than 20 kg
- - - In packings holding more than 20 kg
- Other:
- - - Fixed vegetable oils, not further prepared than mixed
- - - Other:
- - - - Mould release preparations
- - - - Liquid margarine
- - - - Imitation lard and other prepared edible fats:
- - - - - Edible fats made from a mixture of non-emulsified fats or oils:
- - - - - - Solely of animal origin, in packings holding:
- - - - - - - Not more than 20 kg
- - - - - - - More than 20 kg
- - - - - - Solely of vegetable origin, in packings holding:
- - - - - - - Not more than 20 kg
- - - - - - - More than 20 kg
- - - - - - Mixed animal and vegetable oils, in packings holding:
- - - - - - - Not more than 20 kg
- - - - - - - More than 20 kg
- - - - - Other

Rate of
duty (%)

2.5
25
2.5
25
2.5
2.5
2.5
25

50
50
25
23
32.5
32.5
32.5
32.5

17.5
23
50
17.5
17.5
25
23
23
25
25
17.5
50

50
50
25
50
50

50
50
50
50
50
50
50

MOROCCO - No. 132 (15th Edition)


Code

Description

1518 00

10 00
20 00
90 00

Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere
specified or included:
- - - Linoxyn
- - - Animal or vegetable oils, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by
heat in vacuum or in inert gas or otherwise chemically modified
- - - Other

1520 00 00 00

Glycerol, crude; glycerol waters and glycerol lyes

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti,
whether or not refined or coloured:
- Vegetable waxes:
- - - Crude
- - - Other
- Other:
- - - Spermaceti, crude, pressed or refined, whether or not artificially coloured
- - - Beeswax and other insect waxes, whether or not artificially coloured:
- - - - Crude:
- - - - - Beeswax
- - - - - Other
- - - - Other:
- - - - - Beeswax
- - - - - Other

1521 10 00
10
90
1521 90
10 00
90
11
19
91
99
1522 00
10 00
90
11
12
19
91
99

Degras; residues resulting from the treatment of fatty substances or animal or vegetable
waxes:
- - - Degras
- - - Residues resulting from the treatment of fatty substances or animal or vegetable waxes:
- - - - Containing oil with the character of olive oil:
- - - - - Stearin pitch
- - - - - Soap-stocks
- - - - - Other
- - - - Other:
- - - - - Oil foots and dregs, soap-stocks
- - - - - Other

61
Rate of
duty (%)

32.5
32.5
49
2.5

10
10
10
10
10
10
10

10
10
10
10
10
10

MOROCCO - No. 132 (15th Edition)

62

SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTE
1. In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

CHAPTER 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS
OR OTHER AQUATIC INVERTEBRATES
NOTES
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal,
blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the
component or components which predominate by weight. These provisions do not apply to the stuffed products of heading
1902 or to the preparations of heading 2103 or 2104.

SUBHEADING NOTES
1. For the purposes of subheading 1602 10, the expression homogenized preparations means preparations of meat, meat offal or blood, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight
content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations
may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 1602.
2. The fish and crustaceans specified in the subheadings of heading 1604 or 1605 under their common names only, are of the
same species as those mentioned in Chapter 3 under the same name.
Code

Description

1601 00
10 00
91
10
90
99
10
90
1602
1602 10 00 00
1602 20 00
10
21
23
29
91
99
1602 31 00
10
91
99
1602 32 00
10
90
1602 39 00
10
96
98

Sausages and similar products, of meat, meat offal or blood; food preparations based on
these products:
- - - Of liver
- - - Other:
- - - - Dry sausage, not cooked:
- - - - - Of chicken
- - - - - Other
- - - - Other:
- - - - - Of chicken
- - - - - Other
Other prepared or preserved meat, meat offal or blood:
- Homogenized preparations
- Of liver of any animal:
- - - Homogenized preparations
- - - Other:
- - - - Of goose or duck liver:
- - - - - Not further prepared than cooked
- - - - - Truffled
- - - - - Other
- - - - Other:
- - - - - Truffled
- - - - - Other
- Of poultry of heading 0105:
- - Of turkeys:
- - - Homogenized preparations
- - - Other:
- - - - Truffled
- - - - Other
- - Of fowls of the species Gallus domesticus:
- - - Prepared chicken meat in the form of flat cakes or portions, breaded, pre-cooked and frozen,
weighing not more than 100 g, in plastic wrappings
- - - Other
- - Other:
- - - Homogenized preparations
- - - Other:
- - - - Truffled
- - - - Other

Rate of
duty (%)

49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
17.5
49
49
49
49

MOROCCO - No. 132 (15th Edition)

Code

Description

1602 41 00
10
90
1602 42 00
10
90
1602 49 00
11
12
19
90
1602 50 00
10
90
1602 90 00
10
20
91
92
99
1603 00 00
10
21
29
30
90
1604
1604 11 00
10
90
1604 12 00
10
90
1604 13 00
11
19
90
1604 14 00
11
19
90
1604 15 00
10
90
1604 16 00
10
90
1604 19 00
11
15
19
90
1604 20 00
10
20
30
40
50
61
63
69

- Of swine:
- - Hams and cuts thereof:
- - - Of domestic species
- - - Other
- - Shoulders and cuts thereof:
- - - Of domestic species
- - - Other
- - Other, including mixtures:
- - - Of domestic species:
- - - - Homogenized preparations
- - - - Fillets, loins and cuts thereof
- - - - Other
- - - Other
- Of bovine animals:
- - - Homogenized preparations
- - - Other
- Other, including preparations of blood of any animal:
- - - Preparations of blood of any animal
- - - Homogenized preparations
- - - Other:
- - - - Of sheep
- - - - Of game animals or rabbits
- - - - Other
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates:
- - - Juices of fish, extracts and juices of crustaceans, molluscs or other aquatic invertebrates
- - - Extracts and juices of meat, extracts of fish:
- - - - In immediate packings holding 20 kg or more:
- - - - - Of bovine animals
- - - - - Other
- - - - In immediate packings holding more than 1 kg but less than 20 kg
- - - - Other
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:
- Fish, whole or in pieces, but not minced:
- - Salmon:
- - - In jars, glasses or airtight containers
- - - Otherwise presented
- - Herrings:
- - - In jars, glasses or airtight containers
- - - Otherwise presented
- - Sardines, sardinella and brisling or sprats:
- - - In jars, glasses or airtight containers:
- - - - Sardines
- - - - Other
- - - Otherwise presented
- - Tunas, skipjack and bonito (Sarda spp.):
- - - In jars, glasses or airtight containers:
- - - - Tuna
- - - - Other
- - - Otherwise presented
- - Mackerel:
- - - In jars, glasses or airtight containers
- - - Otherwise presented
- - Anchovies:
- - - In jars, glasses or airtight containers
- - - Otherwise presented
- - Other:
- - - In jars, glasses or airtight containers:
- - - - Other Salmonidae
- - - - Pilchards
- - - - Other
- - - Otherwise presented
- Other prepared or preserved fish:
- - - Homogenized preparations
- - - Other:
- - - - In jars, glasses or airtight containers:
- - - - - Salmonidae
- - - - - Herrings
- - - - - Sardines
- - - - - Tuna
- - - - - Bonito, mackerel and anchovies:
- - - - - - Bonito
- - - - - - Mackerel
- - - - - - Anchovies

63
Rate of
duty (%)

49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49

50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50

MOROCCO - No. 132 (15th Edition)

64

Code

Description

71
79
90
1604 30 00
10
90
1605
1605 10 00
10
90
1605 20 00
10
91
99
1605 30 00
10
91
99
1605 40 00
10
91
99
1605 90 00
10
91
93
99

- - - - - Other:
- - - - - - Pilchards
- - - - - - Other
- - - - Otherwise presented
- Caviar and caviar substitutes:
- - - Caviar (sturgeon roe)
- - - Other
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:
- Crabs:
- - - Homogenized preparations
- - - Other
- Shrimps and prawns:
- - - Homogenized preparations
- - - Other:
- - - - Not further prepared than boiled in water and shelled
- - - - Other
- Lobster:
- - - Homogenized preparations
- - - Other:
- - - - Not further prepared than boiled in water and shelled
- - - - Other
- Other crustaceans:
- - - Homogenized preparations
- - - Other:
- - - - Not further prepared than boiled in water and shelled
- - - - Other
- Other:
- - - Homogenized preparations
- - - Other:
- - - - Molluscs (including shellfish):
- - - - - Snails
- - - - - Other
- - - - Other

Rate of
duty (%)

50
50
50
50
50

50
50
50
50
50
50
50
50
50
50
50
50
50
50
50

MOROCCO - No. 132 (15th Edition)

65

CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
NOTE
1. This Chapter does not cover:
a) sugar confectionery containing cocoa (heading 1806);
b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or
c) medicaments or other products of Chapter 30.

SUBHEADING NOTE
1. For the purposes of subheadings 1701 11 and 1701 12, raw sugar means sugar whose content of sucrose by weight, in the
dry state, corresponds to a polarimeter reading of less than 99.5.

ADDITIONAL NOTES
1. For the purposes of this customs tariff the expression goods containing more than 65% by dry weight of sugar described in
this additional note shall be taken to mean goods containing more than 65% by dry weight of sugar derived from sugar cane
or sugar beet, whether or not mixed with other ingredients, capable of being further processed or mixed with similar or other
ingredients, and not prepared for marketing to the end-user in the form and package in which imported.
2. For the purposes of this customs tariff the expression goods containing more than 10% by dry weight of sugar described in
this additional note shall be taken to mean goods containing more than 10% by dry weight of sugar derived from sugar cane
or sugar beet, whether or not mixed with other ingredients, except:
a. goods not having a crystalline structure and not in dry amorphous form, prepared for marketing to the end-user in the
form and packaging in which imported;
b. blended syrups containing sugar derived from sugar cane or sugar beet, capable of being further processed or mixed with
similar or other ingredients, not prepared for marketing to the end-user in the form and package in which imported;
c) goods containing more than 65% by dry weight of sugar derived from sugar cane or sugar beet, whether or not mixed
with other ingredients, capable of being further processed or mixed with similar or other ingredients, not prepared for
marketing to the end-user in the form and package in which imported; or
d) cake decorations and similar products used as imported without further processing other than direct application to individual pastries or confections, finely ground or masticated coconut meat or juice thereof mixed with those sugars, and sauces and preparations therefor.
3. For the purposes of this customs tariff the expression blended syrups shall be taken to mean the blended syrups described
in this additional note containing sugar derived from sugar cane or sugar beet, capable of being further processed or mixed
with similar or other ingredients, not prepared for marketing to the ultimate consumer in the identical form and package in
which imported.
Code

Description

1701
1701 11 00
10
90
1701 12 00
10
90
1701 91
10
11
12
19
91
92
99
20
11
12
19
91
92
99
90
11
12
19

Cane or beet sugar and chemically pure sucrose, in solid form:


- Raw sugar not containing added flavouring or colouring matter:
- - Cane sugar:
- - - For refining
- - - Other
- - Beet sugar:
- - - For refining
- - - Other
- Other:
- - Containing added flavouring or colouring matter:
- - - In granules:
- - - - In packings holding less than 50 kg:
- - - - - Made from raw sugar
- - - - - Made from refined sugar
- - - - - Made from chemically pure sucrose
- - - - Other:
- - - - - Made from raw sugar
- - - - - Made from refined sugar
- - - - - Made from chemically pure sucrose
- - - In lumps, loaves and slabs:
- - - - In packings holding less than 50 kg:
- - - - - Made from raw sugar
- - - - - Made from refined sugar
- - - - - Made from chemically pure sucrose
- - - - Other:
- - - - - Made from raw sugar
- - - - - Made from refined sugar
- - - - - Made from chemically pure sucrose
- - - Other:
- - - - In packings holding less than 50 kg:
- - - - - Made from raw sugar
- - - - - Made from refined sugar
- - - - - Made from chemically pure sucrose

Rate of
duty (%)

(a)

35
(a)
35
(a)

35
(a)
35

(b)

42
(b)
42
(b)
42
(b)

42
(b)
42
(b)
42
(c)

47
(c)
47
(c)
47
(c)

47
(c)
47
(c)
47
60
60
60

MOROCCO - No. 132 (15th Edition)

66

Code

Description

91
92
99
1701 99
10
11
19
20 00
91
10
91
99
92
10
91
99
99 00
1702

1702 11
11 00
19 00
90 00
1702 19
11 00
19 00
90 00
1702 20
11 00
19 00
90
10
90
1702 30
11 00
19
11
19
91
99
91 00
99
10
90
1702 40
11
10
90
19
10
90
90
10
90
1702 50 00 00
1702 60
11 00
19 00

- - - - Other:
- - - - - Made from raw sugar
- - - - - Made from refined sugar
- - - - - Made from chemically pure sucrose
- - Other:
- - - Chemically pure sucrose:
- - - - In packings holding less than 50 kg
- - - - Other
- - - Soft brown sugar and the like
- - - Other:
- - - - In granules:
- - - - - Sugar candy
- - - - - Other:
- - - - - - In packings holding less than 50 kg
- - - - - - Other
- - - - In lumps, loaves and slabs:
- - - - - Sugar candy
- - - - - Other:
- - - - - - In packings holding less than 50 kg
- - - - - - Other
- - - - Other
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid
form; sugar syrups not containing added flavouring or colouring matter; artificial honey,
whether or not mixed with natural honey; caramel:
- Lactose and lactose syrup:
- - Containing by weight 99% or more of lactose, expressed as anhydrous lactose, calculated on
the dry matter:
- - - Solid:
- - - - Containing added flavouring or colouring matter
- - - - Other
- - - Other
- - Other:
- - - Solid:
- - - - Containing added flavouring or colouring matter
- - - - Other
- - - Other
- Maple sugar and maple syrup:
- - - Solid:
- - - - Containing added flavouring or colouring matter
- - - - Other
- - - Other:
- - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - Other
- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20%
by weight of fructose:
- - - Solid:
- - - - Containing added flavouring or colouring matter
- - - - Other:
- - - - - Containing in the dry state 99% or more by weight of pure product:
- - - - - - Glucose in white crystalline powder, whether or not agglomerated
- - - - - - Other
- - - - - Other:
- - - - - - Glucose in white crystalline powder, whether or not agglomerated
- - - - - - Other
- - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - Other:
- - - - - Containing in the dry state 99% or more by weight of pure product
- - - - - Other
- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight
of fructose, excluding invert sugar:
- - - Solid:
- - - - Containing added flavouring or colouring matter:
- - - - - Glucose in white crystalline powder, whether or not agglomerated
- - - - - Other
- - - - Other:
- - - - - Glucose in white crystalline powder, whether or not agglomerated
- - - - - Other
- - - Other:
- - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - Other
- Chemically pure fructose
- Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar:
- - - Solid:
- - - - Containing added flavouring or colouring matter
- - - - Other

Rate of
duty (%)

60
60
60
25
25
25
42

(b)

(b)

42
(b)
42
47

(c)

(c)

47
(c)
47
25

10
10
10
10
10
10
60
32.5
32.5
32.5

60
32.5
32.5
32.5
32.5
32.5
32.5
32.5

60
60
32.5
32.5
32.5
32.5
10

60
32.5

MOROCCO - No. 132 (15th Edition)

Code

Description

90
10
90
1702 90
10
10
91
99
21 00
22
10
91
99
27 00
28
11
19
20
30
90
91 00
92 00
98

03
05
07
13
15
17
21
22
29
31
39
41
42
49
50
91
92
99
1703
1703 10 00
10
20
91
92
99

- - - Other:
- - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - Other
- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state
50% by weight of fructose:
- - - Solid:
- - - - Containing added flavouring or colouring matter:
- - - - - Cane or beet sugar (including invert sugar), containing 6% or less of non-sugar solids by
weight of the total soluble solids
- - - - - Other:
- - - - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to this
Chapter
- - - - - - Other
- - - - Other:
- - - - - Chemically pure maltose
- - - - - Cane sugar and beet sugar:
- - - - - - Including invert sugar, containing 6% or less of non-sugar solids by weight of the total
soluble solids
- - - - - - Other:
- - - - - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to this
Chapter
- - - - - - - Other
- - - - - Maltodextrins
- - - - - Other:
- - - - - - Caramel:
- - - - - - - For the manufacture of beverages or pharmaceutical products, imported directly by the
factories concerned
- - - - - - - Other
- - - - - - Invert sugar
- - - - - - Maltose other than chemically pure
- - - - - - Other
- - - Other:
- - - - Chemically pure maltose
- - - - Maltodextrin
- - - - Other:
- - - - - Caramel:
- - - - - - For the manufacture of beverages or pharmaceutical products, imported directly by the
factories concerned:
- - - - - - - Cane or beet sugar (including invert sugar), containing 6% or less of non-sugar solids
by weight of the total soluble solids
- - - - - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - - - - Other
- - - - - - Other:
- - - - - - - Cane or beet sugar (including invert sugar), containing 6% or less of non-sugar solids
by weight of the total soluble solids
- - - - - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - - - - Other
- - - - - Artificial honey, whether or not mixed with natural honey:
- - - - - - Based on sugar:
- - - - - - - Cane or beet sugar (including invert sugar), containing 6% or less of non-sugar solids
by weight of the total soluble solids
- - - - - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - - - - Other
- - - - - - Based on sugar products other than sucrose, in a proportion:
- - - - - - - Exceeding 10%
- - - - - - - Not exceeding 10%
- - - - - Invert sugar:
- - - - - - Containing 6% or less of non-sugar solids by weight of the total soluble solids
- - - - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - - - Other
- - - - - Maltose other than chemically pure
- - - - - Other:
- - - - - - Cane or beet sugar, containing 6% or less of non-sugar solids by weight of the total soluble
solids
- - - - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - - - Other
Molasses resulting from the extraction or refining of sugar:
- Cane molasses:
- - - Containing added flavouring or colouring matter
- - - Other, whether or not decolorized:
- - - - Decolorized
- - - - Other:
- - - - - For distillation
- - - - - For the preparation of sweetened forage
- - - - - Other

67
Rate of
duty (%)

32.5
32.5

60
60
60
10
25
25
25
10
32.5
32.5
32.5
32.5
32.5
40
10

32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5

17.5
17.5
17.5
17.5
17.5

MOROCCO - No. 132 (15th Edition)

68

Code

Description

1703 90 00
10
20
91
92
99
1704
1704 10 00 00
1704 90
10
10
20
90
20
10
20
90
91 00
92 00
99
11
12
13
14
19
91
99
a)
b)
c)

- Other:
- - - Containing added flavouring or colouring matter
- - - Other, whether or not decolorized:
- - - - Decolorized
- - - - Other:
- - - - - For distillation
- - - - - For the preparation of sweetened forage
- - - - - Other
Sugar confectionery (including white chocolate), not containing cocoa:
- Chewing gum, whether or not sugar-coated
- Other:
- - - Liquorice extracts containing more than 10% by weight of sugar, not containing other added
substances:
- - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to this Chapter
- - - - Other, containing more than 10% by dry weight of sugar specified in additional note 2 to this
Chapter
- - - - Other
- - - White chocolate:
- - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to this Chapter
- - - - Other, containing more than 10% by dry weight of sugar specified in additional note 2 to this
Chapter
- - - - Other
- - - Other:
- - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to this Chapter
- - - - Other, containing more than 10% by dry weight of sugar specified in additional note 2 to this
Chapter
- - - - Other:
- - - - - Pastes for fondants, marzipan, nougat, for fillings of confectionery
- - - - - Sugared almonds and sugar-coated products
- - - - - Gums, liquorice confectionery
- - - - - Nougat, marzipan and the like
- - - - - Boiled sweets, caramels, toffees, pastilles and the like
- - - - - Other:
- - - - - - Containing alcoholic liqueurs
- - - - - - Other

Rate of
duty (%)

17.5
17.5
17.5
17.5
17.5
49

49
49
49
49
49
49
49
49
49
49
49
49
49
49
49

This rate is applicable to the customs value. Should the value declared prove less than 3 500 DH/tonne, an additional import duty of 123%
shall be levied on the difference between the set threshold (3 500 DH/tonne) and the declared value.
This rate is applicable to the customs value. Should the value declared prove less than 4 050 DH/tonne, an additional import duty of 124%
shall be levied on the difference between the set threshold (4 050 DH/tonne) and the declared value.
This rate is applicable to the customs value. Should the value declared prove less than 4 450 DH/tonne, an additional import duty of 129%
shall be levied on the difference between the set threshold (4 450 DH/tonne) and the declared value.

MOROCCO - No. 132 (15th Edition)

69

CHAPTER 18
COCOA AND COCOA PREPARATIONS
NOTES
1. This Chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
2. Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations
containing cocoa.
Code

Description

Rate of
duty (%)

1801 00 00 00

Cocoa beans, whole or broken, raw or roasted

10

1802 00 00 00

Cocoa shells, husks, skins and other cocoa waste

49

1803
1803 10 00 00
1803 20 00 00

Cocoa paste, whether or not defatted:


- Not defatted
- Wholly or partly defatted

10
10

1804 00 00 00

Cocoa butter, fat and oil

10

1805 00 00 00

Cocoa powder, not containing added sugar or other sweetening matter

10

1806
1806 10

Chocolate and other food preparations containing cocoa:


- Cocoa powder, containing added sugar or other sweetening matter:
- - - Containing less than 65% by dry weight of sugar:
- - - - Containing added sucrose only
- - - - Other
- - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter 17:
- - - - Containing added sucrose only
- - - - Other
- - - Containing more than 65% but less than 90% by dry weight of sugar:
- - - - Containing added sucrose only
- - - - Other
- - - Containing 90% or more by dry weight of sugar:
- - - - Specified in additional note 1 to Chapter 17:
- - - - - Containing added sucrose only
- - - - - Other
- - - - Other:
- - - - - Containing added sucrose only
- - - - - Other
- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder,
granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
- - - Chocolate and other preparations with a basis of cocoa, weighing more than 2 kg but less
than 4.5 kg, containing more than 65% by dry weight of sugar, specified in additional note 1
to Chapter 17
- - - Chocolate and other preparations with a basis of cocoa, weighing more than 2 kg but less
than 4.5 kg, containing more than 10% by dry weight of sugar, specified in additional note 2
to Chapter 17
- - - Blended syrups with chocolate or cocoa, weighing more than 2 kg but less than 4.5 kg, containing not more than 65% of sugar, specified in additional note 3 to Chapter 17
- - - Chocolate or other preparations containing cocoa, weighing more than 2 kg but less than
4.5 kg, containing more than 10% by dry weight of sugar, specified in additional note 2 to
Chapter 17
- - - Other:
- - - - Couverture:
- - - - - Milk chocolate
- - - - - Plain chocolate
- - - - Other:
- - - - - Containing alcoholic liqueurs
- - - - - Other
- Other, in blocks, slabs or bars:
- - Filled:
- - - Blocks, slabs and bars:
- - - - Containing alcoholic liqueurs
- - - - Other
- - - Other:
- - - - Containing alcoholic liqueurs
- - - - Other
- - Not filled:
- - - Couverture:
- - - - Milk chocolate
- - - - Plain chocolate
- - - Blocks, slabs and bars
- - - Other

10
10
90
20
10
90
30
10
90
40
11
19
91
99
1806 20
10 00
20 00
30 00
40 00
90
11
19
91
99
1806 31 00
11
19
91
99
1806 32 00
11
19
20
90

32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5

32.5
32.5
32.5
32.5

32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5

MOROCCO - No. 132 (15th Edition)

70

Code

Description

1806 90 00
10
20
30
50
61
69
71
79
91
99

- Other:
- - - Blended syrups with chocolate or cocoa, not elsewhere specified or included, specified in additional note 3 to Chapter 17
- - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter 17
- - - Containing more than 10% by dry weight of sugar specified in additional note 2 to Chapter 17
- - - Other:
- - - - Food preparations of flour, meal, starch or malt extracts containing less than 50% of cocoa
- - - - Other:
- - - - - Pralines and other chocolate confectionery, filled:
- - - - - - Containing alcoholic liqueurs
- - - - - - Other
- - - - - Other:
- - - - - - In immediate packings holding not more than 500 g:
- - - - - - - Containing alcoholic liqueurs
- - - - - - - Other
- - - - - - Other:
- - - - - - - Containing alcoholic liqueurs
- - - - - - - Other

Rate of
duty (%)

49
49
49
49
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

71

CHAPTER 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS
NOTES
1. This Chapter does not cover:
a) except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
c) medicaments or other products of Chapter 30.
2. For the purposes of heading 1901:
a) the term groats means cereal groats of Chapter 11;
b) the terms flour and meal mean:
1) cereal flour and meal of Chapter 11, and
2) flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).
3. Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis
or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).
4. For the purposes of heading 1904, the expression otherwise prepared means prepared or processed to an extent beyond
that provided for in the headings of or Notes to Chapter 10 or 11.
Code

Description

1901

1901 10
10 00
21
10
20
90
28 00
90
11
19
90
1901 20
10 00
20 00
91 00
99
11
19
21
29
90
1901 90
10
10
90

21
11

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to
0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a
totally defatted basis, not elsewhere specified or included:
- Preparations for infant use, put up for retail sale:
(a)
- - - Milk substitutes in powder form
- - - Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis:
- - - - Not containing cocoa:
- - - - - Not containing added sugar or containing less than 42% of added sugar
- - - - - Containing 42% or more but less than 50% of added sugar
- - - - - Containing 50% or more of added sugar
- - - - Containing cocoa
- - - Other:
- - - - Containing milk and cocoa:
- - - - - In immediate packings holding not more than 500 g
- - - - - Other
- - - - Not containing cocoa
- Mixes and doughs for the preparation of bakers' wares of heading 1905:
- - - Mixes and doughs for the preparation of bakers wares of heading 1905, containing more than
65% by dry weight of sugar, not put up for retail sale, specified in additional note 1 to Chapter 17
- - - Mixes and doughs for the preparation of bakers wares, containing more than 65% of sugar
by dry weight, not put up for retail sale, specified in additional note 1 to Chapter 17
- - - Other:
- - - - Based on flour, groats, meal, starch or malt extract, not containing cocoa or containing less
than 40% by weight of cocoa calculated on a totally defatted basis
- - - - Other:
- - - - - Containing cocoa:
- - - - - - In immediate packings holding not more than 500 g:
- - - - - - - Containing alcoholic liqueurs
- - - - - - - Other
- - - - - - Other:
- - - - - - - Containing alcoholic liqueurs
- - - - - - - Other
- - - - - Other
- Other:
- - - Malt extract:
- - - - With a dry extract content of 90% or more by weight
- - - - Other
- - - Preparations for dietetic or culinary use, based on flour, groats, meal, starch or malt extract,
not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally
defatted basis:
- - - - Flours obtained by evaporating a mixture of milk with sugar and flour and preparations for
dietetic purposes:
- - - - - Not containing cocoa:
- - - - - - Not containing added sugar or containing less than 42% of added sugar:
(1)
- - - - - - - Low calorie, low sugar, high protein powders

Rate of
duty (%)

32.5

32.5
32.5
32.5
49
49
49
49
49
49
49

49
49
49
49
49
10
10

25

MOROCCO - No. 132 (15th Edition)

72

Code

Description

12
19
21
29
91
92
99
28
10
20
90
31 00
32 00
39
11
19
90
91 00
92 00
99
11
19
21
29
91
93
95
99
1902

1902 11 00
10
20
30
90
1902 19 00
11
19
91
99
1902 20 00
10
20
30

- - - - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing more than 10% by dry weight of sugar, specified in additional note 2 to
Chapter 17
- - - - - - - Other
- - - - - - Containing 42% or more but less than 50% of added sugar
- - - - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing sugar, specified in additional note 2 to Chapter 17
- - - - - - - Other
- - - - - - Containing 50% or more of added sugar:
- - - - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing more than 65% by dry weight of sugar, specified in additional note 1 to
Chapter 17
- - - - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing sugar, specified in additional note 2 to Chapter 17
- - - - - - - Other
- - - - - Containing cocoa:
- - - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing more than 65% by dry weight of sugar, specified in additional note 1 to Chapter
17
- - - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing more than 10% by dry weight of sugar, specified in additional note 2 to Chapter
17
- - - - - - Other
- - - - Preparations for culinary use:
- - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing more than 65% by dry weight of sugar, specified in additional note 1 to Chapter
17
- - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing more than 10% by dry weight of sugar, specified in additional note 2 to Chapter
17
- - - - - Other:
- - - - - - Powders for table creams, jellies, ice creams or similar preparations:
- - - - - - - Containing added sugar
- - - - - - - Not containing added sugar
- - - - - - Other
- - - Other:
- - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing more than 65% by dry weight of sugar, specified in additional note 1 to Chapter
17
- - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing more than 10% by dry weight of sugar, specified in additional note 2 to Chapter
17
- - - - Other:
- - - - - Food preparations with a basis of cocoa:
- - - - - - In immediate packings holding not more than 500 g:
- - - - - - - Containing alcoholic liqueurs
- - - - - - - Other
- - - - - - Other:
- - - - - - - Containing alcoholic liqueurs
- - - - - - - Other
- - - - - Other:
- - - - - - Milk substitutes in powder form:
- - - - - - - For infant use
- - - - - - - For dietetic purposes
- - - - - - - For culinary purposes
- - - - - - Other
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
- Uncooked pasta, not stuffed or otherwise prepared:
- - Containing eggs:
- - - Ordinary pasta
- - - Rice vermicelli
- - - Gluten-based diet pasta
- - - Other
- - Other:
- - - Not containing common wheat flour or meal:
- - - - Gluten-based diet pasta
- - - - Other
- - - Other:
- - - - Gluten-based diet pasta
- - - - Other
- Stuffed pasta, whether or not cooked or otherwise prepared:
- - - Stuffed with meat or meat offal
- - - Stuffed with fish, including caviar and caviar substitutes
- - - Stuffed with crustaceans and molluscs, including shellfish

Rate of
duty (%)

32.5
32.5
32.5
32.5
32.5
32.5
32.5
49
49
49
49
49

49
49
49
49
49

49
49
49
49
49
49
49
49

49
49
49
49
49
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

Code

Description

91
99
1902 30 00 00
1902 40
11
10
91
99
19 00
91
10
91
99
99 00
1903 00 00
10
90
1904

1904 10
12
10
90
90
10
20
90
1904 20 00
10
90
1904 30
10
10
90
90 00
1904 90 00
12
18
91
99
1905
1905 10 00 00
1905 20 00
10
20
31
39
90
1905 31 00
21
22
29

- - - Other:
- - - - Cooked
- - - - Other
- Other pasta
- Couscous:
- - - In packings weighing not more than 5 kg:
- - - - Not prepared:
- - - - - Containing eggs
- - - - - Other:
- - - - - - Not containing common wheat flour or meal
- - - - - - Other
- - - - Prepared
- - - Other:
- - - - Not prepared:
- - - - - Containing eggs
- - - - - Other:
- - - - - - Not containing common wheat flour or meal
- - - - - - Other
- - - - Prepared
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,
pearls, siftings or in similar forms:
- - - Tapioca prepared from potato starch
- - - Other
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes
or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared,
not elsewhere specified or included:
- Prepared foods obtained by the swelling or roasting of cereals or cereal products:
- - - Containing cocoa:
- - - - In immediate packings holding not more than 500 g
- - - - Other
- - - Other:
- - - - Based on maize (corn)
- - - - Based on rice
- - - - Other
- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal
flakes and roasted cereal flakes or swelled cereals:
- - - Mixtures based on unroasted cereal flakes
- - - Other
- Bulgur wheat:
- - - Containing cocoa:
- - - - In immediate packings holding not more than 500 g
- - - - Other
- - - Other
- Other:
- - - Containing cocoa:
- - - - In immediate packings holding not more than 500 g
- - - - Other
- - - Other:
- - - - Rice
- - - - Other
Bread, pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa;
communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
- Crispbread
- Gingerbread and the like:
- - - Coated with cocoa or chocolate
- - - Other:
- - - - Iced or otherwise covered with sugar
- - - - Crystallized fruit of a sugar content:
- - - - - Not exceeding 25%
- - - - - Exceeding 25%
- - - - Other
- Sweet biscuits; waffles and wafers:
- - Sweet biscuits:
- - - Not containing cocoa:
- - - - Of an added sugar content:
- - - - - Not exceeding 25%
- - - - - Exceeding 25% but not exceeding 50%
- - - - - Exceeding 50%

73
Rate of
duty (%)

49
49
49

73
73
73
49
73
73
73
49

10
10

10
10
10
10
10
10
10
10
10
10
10
10
10
10

49
49
49
49
49
49

49
49
49

MOROCCO - No. 132 (15th Edition)

74

Code

Description

91
92
93
99
1905 32 00 00
1905 40
10 00
90
10
90
1905 90
10 00

21 00
22 00
29
10
90
91 00
99
10
20
30
91
99
(a)
(1)

- - - Of a cocoa content:
- - - - Not exceeding 20%:
- - - - - Of an added sugar content:
- - - - - - Not exceeding 25%
- - - - - - Exceeding 25% but not exceeding 50%
- - - - - - Exceeding 50%
- - - - Other
- Waffles and wafers
- Rusks, toasted bread and similar toasted products:
- - - Rusks
- - - Other:
- - - - With a starch content of less than 50% by weight
- - - - Other
- Other:
- - - Communion wafers, cachets of a kind suitable for pharmaceutical use, sealing wafers, rice
paper and similar products
- - - Bread, ships biscuits and other ordinary bakers' wares, not containing added sugar, honey,
eggs, fat, cheese, fruit or nuts:
- - - - Unleavened bread
- - - - Gluten bread for diabetics
- - - - Other:
- - - - - With a starch content of less than 50% by weight
- - - - - Other
- - - Other:
- - - - Frozen pizzas and quiches
- - - - Other:
- - - - - Fine bakers wares (bread, brioches, croissants, etc.)
- - - - - Pastries and cakes (fresh pastry and industrial pastry)
- - - - - Biscuits:
- - - - - - Not containing cocoa
- - - - - - Of a cocoa content:
- - - - - - - Not exceeding 20%
- - - - - - - Other

Rate of
duty (%)

49
49
49
49
49
49
49
49
49

49
49
49
49
49
49
49
49
49
49

Subject to conditions stipulated by the Ministry of Health. Annexed to Ministry of Finance decree No. 567-83 of 16.05.83.
Subject to conditions stipulated in current legislation (see joint circular No. 005/97 of 11 July 1997 from the Minister of Agriculture and the
Minister of Health).

MOROCCO - No. 132 (15th Edition)

75

CHAPTER 20
PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
NOTES
1. This Chapter does not cover:
a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapters 7, 8 or 11;
b) food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs
or other aquatic invertebrates, or any combination thereof (Chapter 16);
c) Bakers wares and other products of heading 1905; or
d) homogenized composite food preparations of heading 2104.
2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106
(other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other
than those referred to in Note 1 a).
4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading 2002.
5. For the purposes of heading 2007, the expression obtained by cooking means obtained by heat treatment at atmospheric
pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6. For the purposes of heading 2009, the expression juices, unfermented and not containing added spirit means juices of an
alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

SUBHEADING NOTES
1. For the purposes of subheading 2005 10, the expression homogenized vegetables means preparations of vegetables,
finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which
may have been added to the preparations for seasoning, preservation or other purposes. These preparations may contain a
small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading
2005.
2. For the purposes of subheading 2007 10, the expression homogenized preparations means preparations of fruit, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding
250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have
been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.
3. For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression Brix value
means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20C or corrected for 20C if the reading is made
at a different temperature.

ADDITIONAL NOTES
1. The content of various sugars, expressed as sucrose (sugar content) of the products classified within this Chapter corresponds to the figure indicated by a refractometer used in accordance with the I.S.O. method, at a temperature of 20C and
multiplied by the factor:
0.93 in respect of products of heading 2008
0.95 in respect of products of other headings.
2. The products classified under heading 2008 shall be considered as containing added sugar when the sugar content thereof exceeds by weight the percentages given hereunder, according to the kind of fruit concerned:
pineapples, grapes ............................................................................................................................................................13%
Other, including mixtures of fruit .........................................................................................................................................9%
3. The added sugar content of products classified under heading 2009 corresponds to the sugar content less the figures given
hereunder, according to the kind of juice concerned:
Lemon and tomato juice......................................................................................................................................................3%
Apple juice.........................................................................................................................................................................11%
Grape juice ........................................................................................................................................................................15%
Other fruit or vegetable juices, including mixtures of juices ..............................................................................................13%

MOROCCO - No. 132 (15th Edition)

76

Code

Description

2001
2001 10 00
11
19
21
29
90
2001 90
10 00
20 00
30 00
50 00
90
11
12
13
19
21
22
23
29
91
99
2002
2002 10
10 00
90
10
90
2002 90
10 00
90
11
19
91
99
2003
2003 10
10 00
90
10
90
2003 20
10 00
90
11
19
91
99
2003 90
10 00
90
10
90
2004
2004 10
10 00
20 00
91 00

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar
or acetic acid:
- Cucumbers and gherkins:
- - - Not containing added sugar, put up:
- - - - In tins, glasses, jars or airtight containers:
- - - - - Gherkins
- - - - - Other
- - - - Otherwise put up (vats, drums, etc.):
- - - - - Gherkins
- - - - - Other
- - - Containing added sugar
- Other:
- - - Preparations with a basis of flour, meal or flakes
- - - Mango chutney
- - - Sweet corn, in grains, on-the-cob, pre-cooked or otherwise prepared
- - - Edible parts of plants
- - - Other:
- - - - Not containing added sugar, put up:
- - - - - In tins, glasses, jars or airtight containers:
- - - - - - Capers
- - - - - - Onions
- - - - - - Appetizers
- - - - - - Other
- - - - - Otherwise put up (vats, drums, etc.):
- - - - - - Capers
- - - - - - Onions
- - - - - - Appetizers
- - - - - - Other
- - - - Containing added sugar:
- - - - - Onions
- - - - - Other
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:
- Tomatoes, whole or in pieces:
- - - Not further prepared than cooked and frozen
- - - Other:
- - - - In tins, glasses, jars or airtight containers
- - - - Otherwise presented
- Other:
- - - Not further prepared than cooked and frozen
- - - Other:
- - - - Purees whether or not concentrated:
- - - - - In tins, glasses, jars or airtight containers
- - - - - Otherwise presented
- - - - Other preserves:
- - - - - In tins, glasses, jars or airtight containers
- - - - - Otherwise presented
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid:
- Mushrooms of the genus Agaricus:
- - - Not further prepared than cooked and frozen
- - - Other:
- - - - In tins, glasses, jars or airtight containers
- - - - Otherwise presented
- Truffles:
- - - Not further prepared than cooked and frozen
- - - Other:
- - - - In tins, glasses, jars or airtight containers:
- - - - - Truffles
- - - - - Terfez (North African truffles)
- - - - Otherwise put up:
- - - - - Truffles
- - - - - Terfez (North African truffles)
- Other:
- - - Not further prepared than cooked and frozen
- - - Other:
- - - - In tins, glasses, jars or airtight containers
- - - - Otherwise presented
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen,
other than products of heading No. 2006:
- Potatoes:
- - - Homogenized preparations
- - - Other:
- - - - Not further prepared than cooked
- - - - Other:
- - - - - Preparations with a basis of flour, meal or flakes

Rate of
duty (%)

49
49
49
49
49
49
49
49
49

49
49
49
49
49
49
49
49
49
49

40
49
49
40
49
49
49
49

49
49
49
49
49
49
49
49
49
49
49

49
25
10

MOROCCO - No. 132 (15th Edition)

Code

Description

99
10
90
2004 90
10 00
20 00
31 00
32 00
33 00
34 00
35 00
36 00
37 00
39
10
30
90
40 00
51
10
90
52
10
90
53
11
19
91
92
93
94
95
96
97
98
55
11
19
91
99
61 00
62 00
69 00
71 00
72 00
79 00
90 00
2005
2005 10 00 00
2005 20
10 00
20 00
90
10
90
2005 40
10 00
20 00
90
11
19

- - - - - Other:
- - - - - - In tins, glasses, jars or airtight containers
- - - - - - Otherwise presented
- Other vegetables and mixtures of vegetables:
- - - Homogenized preparations
- - - Sweet corn, in grains, on-the-cob or otherwise prepared
- - - Other:
- - - - Not further prepared than cooked:
- - - - - Olives
- - - - - Capers
- - - - - Asparagus
- - - - - Witloof chicory
- - - - - Cucumbers and gherkins
- - - - - Brussels sprouts
- - - - - Beans
- - - - - Other:
- - - - - - Peas, including chickpeas (garbanzos)
- - - - - - Spinach
- - - - - - Other
- - - - Other:
- - - - - Preparations with a basis of flour, meal or flakes
- - - - - Other, excluding edible roots and tubers of heading 0714:
- - - - - - Asparagus:
- - - - - - - In tins, glasses, jars or airtight containers
- - - - - - - Otherwise presented
- - - - - - Sauerkraut:
- - - - - - - In tins, glasses, jars or airtight containers
- - - - - - - Otherwise presented
- - - - - - Capers and olives:
- - - - - - - Capers:
- - - - - - - - In tins, glasses, jars or airtight containers
- - - - - - - - Otherwise presented
- - - - - - - Olives:
- - - - - - - - In tins, glasses, jars or airtight containers:
- - - - - - - - - Green olives
- - - - - - - - - Olives turning colour
- - - - - - - - - Black olives
- - - - - - - - - Stuffed olives
- - - - - - - - In vats or otherwise put up:
- - - - - - - - - Green olives
- - - - - - - - - Olives turning colour
- - - - - - - - - Black olives
- - - - - - - - - Stuffed olives
- - - - - - Peas and French beans:
- - - - - - - In tins, glasses, jars or airtight containers:
- - - - - - - - Peas
- - - - - - - - French beans
- - - - - - - Otherwise presented:
- - - - - - - - Peas
- - - - - - - - French beans
- - - - - - Other, including mixtures:
- - - - - - - In tins, glasses, jars or airtight containers:
- - - - - - - - Globe artichokes
- - - - - - - - Mixtures
- - - - - - - - Other
- - - - - - - Otherwise presented:
- - - - - - - - Globe artichokes
- - - - - - - - Mixtures
- - - - - - - - Other
- - - - - Other
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:
- Homogenized vegetables
- Potatoes:
- - - Homogenized preparations
- - - Preparations with a basis of flour, meal or flakes
- - - Other:
- - - - In tins, glasses, jars or airtight containers
- - - - Otherwise presented
- Peas (Pisum sativum):
- - - Homogenized preparations
- - - Preparations with a basis of flour, meal or flakes
- - - Other:
- - - - Peas:
- - - - - In tins, glasses, jars or airtight containers
- - - - - Otherwise presented

77
Rate of
duty (%)

49
49
49
49
49
49
49
49
49
49
49
40
40
40
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49

49
49
10
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

78

Code

Description

91
99
2005 51 00
10
90
2005 59
10 00
20 00
90
10
90
2005 60 00
10
90
2005 70 00
11
12
13
19
91
92
93
99
2005 80 00 00
2005 90
10 00
20 00
31 00
33 00
35 00
37
10
90
41 00
43 00
49 00
51 00
53 00
59 00
90 00
2006 00 00
10
91
99
2007
2007 10 00
11
19
90
2007 91 00

11
13
19
21
23
29

- - - - Other:
- - - - - In tins, glasses, jars or airtight containers
- - - - - Otherwise presented
- Beans (Vigna spp., Phaseolus spp.):
- - Beans, shelled:
- - - In tins, glasses, jars or airtight containers
- - - Otherwise presented
- - Other:
- - - Homogenized preparations
- - - Preparations with a basis of flour, meal or flakes
- - - Other:
- - - - In tins, glasses, jars or airtight containers
- - - - Otherwise presented
- Asparagus:
- - - In tins, glasses, jars or airtight containers
- - - Otherwise presented
- Olives:
- - - In tins, glasses, jars or airtight containers:
- - - - Green olives
- - - - Olives turning colour
- - - - Black olives
- - - - Stuffed olives
- - - In vats or otherwise put up:
- - - - Green olives
- - - - Olives turning colour
- - - - Black olives
- - - - Stuffed olives
- Sweet corn (Zea mays var. saccharata)
- Other vegetables and mixtures of vegetables:
- - - Homogenized preparations
- - - Preparations with a basis of flour, meal or flakes
- - - Other, excluding edible roots and tubers of heading 0714:
- - - - Mushrooms
- - - - Truffles and terfez (North African truffles)
- - - - Tomatoes
- - - - Capers:
- - - - - In tins, glasses, jars or airtight containers
- - - - - Otherwise presented
- - - - Other, including mixtures:
- - - - - In tins, glasses, jars or airtight containers:
- - - - - - Globe artichokes
- - - - - - Mixtures
- - - - - - Other
- - - - - Otherwise presented:
- - - - - - Globe artichokes
- - - - - - Mixtures
- - - - - - Other
- - - Other
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained,
glac or crystallized):
- - - Ginger
- - - Other:
- - - - Of a sugar content exceeding 13% by weight
- - - - Other
Jams, fruit jellies, marmalades, fruit or nut pure and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter:
- Homogenized preparations:
- - - Containing added sugar, with a moisture content:
- - - - Not exceeding 40%
- - - - Exceeding 40%
- - - Not containing added sugar
- Other:
- - Citrus fruit:
- - - Jams and marmalades:
- - - - Of oranges:
- - - - - Containing added sugar, with a moisture content:
- - - - - - Not exceeding 40%
- - - - - - Exceeding 40%
- - - - - Not containing added sugar
- - - - Of other citrus fruit:
- - - - - Containing added sugar, with a moisture content:
- - - - - - Not exceeding 40%
- - - - - - Exceeding 40%
- - - - - Not containing added sugar

Rate of
duty (%)

49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49

49
49
49

49
49
49

49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

Code

Description

91
93
99
2007 99
10
11
19
90
20 00
90
11
13
19
91
93
98
2008

2008 11
11 00
19 00
90 00
2008 19
10
10
90
21
10
90
29
10
90
90
10
90
2008 20 00
10
21
29
91
99
2008 30 00
10
21
29
31
32
33
34
39
90
2008 40 00
10
21
29

- - - Other:
- - - - Containing added sugar, with a moisture content:
- - - - - Not exceeding 40%
- - - - - Exceeding 40%
- - - - Not containing added sugar
- - Other:
- - - Chestnut pure and paste:
- - - - Containing added sugar, with a moisture content:
- - - - - Not exceeding 40%
- - - - - Exceeding 40%
- - - - Not containing added sugar
- - - Hazelnut pure and paste not containing added sugar
- - - Other:
- - - - Apricots:
- - - - - Containing added sugar, with a moisture content:
- - - - - - Not exceeding 40%
- - - - - - Exceeding 40%
- - - - - Not containing added sugar
- - - - Other:
- - - - - Containing added sugar, with a moisture content:
- - - - - - Not exceeding 40%
- - - - - - Exceeding 40%
- - - - - Not containing added sugar
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or
not containing added sugar or other sweetening matter or spirit, not elsewhere specified
or included:
- Nuts, ground-nuts and other seeds, whether or not mixed together:
- - Ground-nuts:
- - - Roasted, in immediate packings, holding:
- - - - More than 1 kg
- - - - Not more than 1 kg
- - - Other
- - Other, including mixtures:
- - - Not further prepared than cooked, frozen, not containing sugar:
- - - - Kernels
- - - - Other
- - - Other:
- - - - Roasted, in immediate packings, holding:
- - - - - More than 1 kg:
- - - - - - Kernels
- - - - - - Other
- - - - - Not more than 1 kg:
- - - - - - Kernels
- - - - - - Other
- - - - Other:
- - - - - Kernels
- - - - - Other
- Pineapples:
- - - Not further prepared than cooked, frozen, not containing added sugar
- - - Other:
- - - - Containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- - - - Not containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- Citrus fruit:
- - - Not further prepared than cooked, frozen, not containing added sugar
- - - Other:
- - - - Containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- - - - Not containing added spirit:
- - - - - Containing added sugar:
- - - - - - Oranges
- - - - - - Grapefruit, including pomelos
- - - - - - Mandarins
- - - - - - Clementines
- - - - - - Other
- - - - - Not containing added sugar
- Pears:
- - - Not further prepared than cooked, frozen, not containing sugar
- - - Other:
- - - - Containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar

79
Rate of
duty (%)

49
49
49

49
49
49
25

49
49
49
49
49
49

49
49
49
49
25

49
25
49
25
49
25
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

80

Code

Description

91
99
2008 50 00
11
19
21
29
91
92
99
2008 60 00
10
21
29
91
99
2008 70 00
10
21
29
30
91
99
2008 80 00
10
21
29
91
99
2008 91 00 00
2008 92 00
10
20
31
39
91
99
2008 99 00
10
21
29

31
32
39
41
42
49
51
52
59

- - - - Not containing added spirit:


- - - - - Containing added sugar
- - - - - Not containing added sugar
- Apricots:
- - - Not further prepared than cooked, frozen, not containing sugar:
- - - - Apricot halves
- - - - Other
- - - Other:
- - - - Containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- - - - Not containing added spirit:
- - - - - Containing added sugar
- - - - - In halves, not containing added sugar
- - - - - Other, not containing added sugar
- Cherries:
- - - Not further prepared than cooked, frozen, not containing sugar
- - - Other:
- - - - Containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- - - - Not containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- Peaches, including nectarines:
- - - Not further prepared than cooked, frozen, not containing added sugar
- - - Other:
- - - - Containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- - - - Not containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar:
- - - - - - In halves
- - - - - - Other
- Strawberries:
- - - Not further prepared than cooked, frozen, not containing sugar
- - - Other:
- - - - Containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- - - - Not containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- Other, including mixtures other than those of subheading 2008 19:
- - Palm hearts
- - Mixtures:
- - - Edible parts of plants
- - - Other, not further prepared than cooked, frozen, not containing added sugar
- - - Other:
- - - - Containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- - - - Not containing added spirit:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- - Other:
- - - Edible parts of plants
- - - Other, not further prepared than cooked, frozen, not containing added sugar:
- - - - Raspberries, black and red currants
- - - - Other
- - - Other:
- - - - Containing added spirit:
- - - - - Containing added sugar:
- - - - - - Ginger
- - - - - - Grapes
- - - - - - Other fruit
- - - - - Not containing added sugar:
- - - - - - Ginger
- - - - - - Grapes
- - - - - - Other fruit
- - - - Not containing added spirit:
- - - - - Containing added sugar:
- - - - - - Ginger
- - - - - - Grapes
- - - - - - Other fruit

Rate of
duty (%)

49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49

49
49
49
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

Code

Description

61
69
91
99
2009
2009 11
10 00
90 00
2009 12
10 00
90 00
2009 19
10 00
90 00
2009 21
10 00
90 00
2009 29
10 00
90 00
2009 31
10
10
90
90
10
90
2009 39
10
10
90
90
10
90
2009 41 00
20
91
99
2009 49 00
20
91
99
2009 50 00
10
90
2009 61 00
10
90
2009 69 00
10
90
2009 71 00
10
91
99
2009 79 00
10
91
99

- - - - - Not containing added sugar:


- - - - - - Plums:
- - - - - - - In halves
- - - - - - - Other
- - - - - - Concentrated flavouring emulsions
- - - - - - Other fruit
Fruit juices (including grape must) and vegetable juices, unfermented and not containing
added spirit, whether or not containing added sugar or other sweetening matter:
- Orange juice:
- - Frozen:
- - - Containing added sugar
- - - Not containing added sugar
- - Not frozen, of a Brix value not exceeding 20:
- - - Containing added sugar
- - - Not containing added sugar
- - Other:
- - - Containing added sugar
- - - Not containing added sugar
- Grapefruit or pomelo juice:
- - Of a Brix value not exceeding 20:
- - - Containing added sugar
- - - Not containing added sugar
- - Other:
- - - Containing added sugar
- - - Not containing added sugar
- Juice of any other single citrus fruit:
- - Of a Brix value not exceeding 20:
- - - Of lemons:
- - - - Containing added sugar
- - - - Not containing added sugar
- - - Of other citrus fruit:
- - - - Containing added sugar
- - - - Not containing added sugar
- - Other:
- - - Of lemons:
- - - - Containing added sugar
- - - - Not containing added sugar
- - - Of other citrus fruit:
- - - - Containing added sugar
- - - - Not containing added sugar
- Pineapple juice:
- - Of a Brix value not exceeding 20:
- - - Pineapple juice concentrate for the manufacture of beverages or pharmaceutical products,
imported directly by the factories concerned
- - - Other:
- - - - Containing added sugar
- - - - Not containing added sugar
- - Other:
- - - Pineapple juice concentrate for the manufacture of beverages or pharmaceutical products,
imported directly by the factories concerned
- - - Other:
- - - - Containing added sugar
- - - - Not containing added sugar
- Tomato juice:
- - - Containing added sugar
- - - Not containing added sugar
- Grape juice (including grape must):
- - Of a Brix value not exceeding 20:
- - - Containing added sugar
- - - Not containing added sugar
- - Other:
- - - Containing added sugar
- - - Not containing added sugar
- Apple juice:
- - Of a Brix value not exceeding 20:
- - - Apple juice concentrate for the manufacture of beverages or pharmaceutical products, imported directly by the factories concerned
- - - Other:
- - - - Containing added sugar
- - - - Not containing added sugar
- - Other:
- - - Apple juice concentrate for the manufacture of beverages or pharmaceutical products, imported directly by the factories concerned
- - - Other:
- - - - Containing added sugar
- - - - Not containing added sugar

81
Rate of
duty (%)

49
49
49
49

49
49
49
49
49
49
49
49
49
49

49
49
49
49
49
49
49
49
10
25
25
10
25
25
49
49
49
49
49
49
10
25
25
10
25
25

MOROCCO - No. 132 (15th Edition)

82

Code

Description

2009 80 00
11
19
22
26
28
92
96
98
2009 90 00
11
19
21
29
91
99

- Juice of any other fruit or vegetable:


- - - Apricot:
- - - - Containing added sugar
- - - - Not containing added sugar
- - - Pear:
- - - - Pear juice concentrate for the manufacture of beverages or pharmaceutical products, imported directly by the factories concerned
- - - - Other:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- - - Other:
- - - - Fruit or vegetable juice concentrates for the manufacture of beverages or pharmaceutical
products, imported directly by the factories concerned
- - - - Other:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- Mixtures of juices:
- - - Of citrus fruit and pineapples:
- - - - Containing added sugar
- - - - Not containing added sugar
- - - Of apples and pears:
- - - - Containing added sugar
- - - - Not containing added sugar
- - - Other:
- - - - Containing added sugar
- - - - Not containing added sugar

Rate of
duty (%)

49
49
10
25
25
10
25
25
49
49
49
49
49
49

MOROCCO - No. 132 (15th Edition)

83

CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
NOTES
1. This Chapter does not cover:
a) mixed vegetables of heading 0712;
b) roasted coffee substitutes containing coffee in any proportion (heading 0901);
c) flavoured tea (heading 0902);
d) spices or other products of headings 0904 to 0910;
e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20% by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
f) yeast put up as a medicament or other products of heading 3003 or 3004; or
g) prepared enzymes of heading 3507.
2. Extracts of the substitutes referred to in Note 1 b) above are to be classified in heading 2101.
3. For the purposes of heading 2104, the expression homogenized composite food preparations means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail
sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of
this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

ADDITIONAL NOTES
1. For the purposes of subdivision 2106 90 50 00, the term cheese fondues shall be taken to mean preparations containing more
than 15% but less than 18% by weight of milkfats and made from melted cheese (Emmentaler and Gruyre exclusively) with the
addition of white wine, kirsch, starch and spices and put up in immediate packings holding not more than 1 kg.
2. For the purposes of this chapter, the expression mixed condiments and mixed seasonings described in additional note 2
shall be taken to mean articles containing more than 10% calculated on the dry weight of sugar derived from sugar cane or
sugar beet, whether or not mixed with other ingredients, except:
a. goods, not having a crystalline structure and not in dry amorphous form, prepared for marketing to the end-user in the
form and packing in which imported;
b. cake decorations and similar products used as imported without further processing other than direct application to individual
pastries or confections, finely ground or masticated coconut meat or juice thereof mixed with those sugars, and sauces and
preparations therefor.
Code

Description

2101

2101 11 00
11
19
90
2101 12
10 00
20 00
30 00
90
10
90
2101 20
10 00
20 00
30 00
90
11
19
90
2101 30
10
10
90

Extracts, essences and concentrates, of coffee, tea or mat and preparations with a basis
of these products or with a basis of coffee, tea or mat; roasted chicory and other roasted
coffee substitutes, and extracts, essences and concentrates thereof:
- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts,
essences or concentrates or with a basis of coffee:
- - Extracts, essences and concentrates:
- - - Extracts and essences:
- - - - Liquid
- - - - Other
- - - Concentrates
- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
- - - Blended syrups specified in additional note 3 to Chapter 17
- - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter 17
- - - Containing more than 10% by dry weight of sugar specified in additional note 2 to Chapter 17
- - - Other:
- - - - Liquid
- - - - Other
- Extracts, essences and concentrates, of tea or mat, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mat:
- - - Blended syrups specified in Additional Note 3 to Chapter 17
- - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter 17
- - - Containing more than 10% by dry weight of sugar specified in additional note 2 to Chapter 17
- - - Other:
- - - - Extracts and essences of tea or mat; preparations with a basis of these extracts or essences:
- - - - - Liquid
- - - - - Other
- - - - Other
- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates
thereof:
- - - Roasted chicory and other roasted coffee substitutes:
- - - - Roasted chicory
- - - - Other

Rate of
duty (%)

25
25
25
25
25
25
25
25
10
10
10

10
10
10

25
25

MOROCCO - No. 132 (15th Edition)

84

Code

Description

90
10
90
2102
2102 10 00
10
21
29
30
90
2102 20 00
11
19
30
40
91
99
2102 30 00 00
2103
2103 10 00 00
2103 20 00 00
2103 30 00
11
19
91
99
2103 90
10 00
91 00
99
10
91
99
2104
2104 10

- - - Other:
- - - - Roasted chicory extracts
- - - - Other
Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:
- Active yeasts:
- - - Culture yeast
- - - Bakers yeast:
- - - - Dried
- - - - Other
- - - Distillery or brewery yeast
- - - Other
- Inactive yeasts; other single-cell micro-organisms, dead:
- - - Inactive yeasts:
- - - - In tablets, cubes or similar forms, or in immediate packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Of vegetable origin, of the kind used for animal feeding
- - - - Other:
- - - - - On a backing
- - - - - Other:
- - - - - - Raw
- - - - - - Other
- Prepared baking powders
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard
flour and meal and prepared mustard:
- Soya sauce
- Tomato ketchup and other tomato sauces
- Mustard flour and meal and prepared mustard:
- - - Mustard flour and meal:
- - - - In immediate packings holding not more than 1 kg
- - - - In immediate packings holding more than 1 kg
- - - Prepared mustard:
- - - - Put up in cans, jars or similar containers
- - - - Otherwise presented
- Other:
- - - Preparations for sauces with a basis of flour, meal, starch or malt extracts, whether or not
containing added cocoa
- - - Other sauces, mixed condiments and mixed seasonings:
- - - - Mixed condiments and mixed seasonings, specified in additional note 2 to Chapter 21
- - - - Other:
- - - - - Liquid mango chutney
- - - - - Other:
- - - - - - Sauces
- - - - - - Mixed condiments and mixed seasonings

90

Soups and broths and preparations therefor; homogenized composite food preparations:
- Soups and broths and preparations therefor:
- - - With a basis of flour, meal, starch or malt extracts, whether or not containing added cocoa
- - - Other:
- - - - Containing meat, meat extracts or meat juices or with a basis of fish, crustaceans, molluscs
or shellfish
- - - - Other:
- - - - - Low calorie, low sugar, high protein powders (1)
- - - - - Other
- Homogenized composite food preparations :
- - - Containing meat, meat extracts or meat juices or with a basis of fish, crustaceans, molluscs
or shellfish
- - - Other

10
90

Ice cream and other edible ice, whether or not containing cocoa:
- - - Containing cocoa
- - - Other

10 00
90
10
91
99
2104 20 00
10

2105 00 00

2106
2106 10 00 00
2106 90
10 00
21 00
29 00
31 00
39 00

Food preparations not elsewhere specified or included:


- Protein concentrates and textured protein substances
- Other:
- - - Tablets and measured doses of saccharin
- - - Powdered milk substitutes, for infants:
(a)
- - - - In immediate packings holding not more than 2 kg
- - - - Other
- - - Other powdered milk substitutes:
- - - - For dietetic purposes
- - - - For culinary purposes

Rate of
duty (%)

25
25

40
40
40
40
40
40
40
2.5
40
40
40
40

10
49
49
49
49
49
49
49
49
49
49

49
49
25
49
49
49
49
49
10
10
32.5
49
49
49

MOROCCO - No. 132 (15th Edition)

Code

Description

40
10
20
91
92
93
99
50 00
60 00
71

11
12
19
72 00
79
11
12
19
90
80 00
90
10
20
91
92
93
99
(a)
(1)

- - - Flavoured or coloured syrups, excluding fruit juices containing added sugar in any proportion:
- - - - Lactose syrup
- - - - Glucose syrup
- - - - Other flavoured or coloured sugar syrups:
- - - - - Cane sugar and beet sugar syrups containing added colouring matter but not containing
added flavouring
- - - - - Blended syrups, not elsewhere specified or included, containing more than 10% of dry
dairy content, specified in additional note 3 to Chapter 17
- - - - - Blended syrups specified in additional note 3 to Chapter 17
- - - - - Other
- - - Cheese fondues
- - - Edible tablets, with a basis of natural or artificial perfumes (e.g., vanilla)
- - - Powders for table creams, jellies, ice-creams, desserts, etc., whether or not sweet, not containing added cocoa, excluding powders based on flour, starch or malt extract:
- - - - Ice-cream powder not containing eggs or egg-based products but made from dehydrated
hydrogenated coconut oil, sucrose, dehydrated skimmed milk, corn syrup solids, stabilizers
and additives (e.g., sodium caseinates, artificial vanilla flavouring, cellulose gum, mono- and
diglycerides, dipotassium phosphate, guar gum, lecithin):
- - - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter 17
- - - - - Containing more than 10% by dry weight of sugar specified in additional note 2 to Chapter 17
- - - - - Other
(1)
- - - - Powders for low calorie, low sugar, high protein food preparations
- - - - Other:
- - - - - Containing added sugar:
- - - - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter
17
- - - - - - Containing more than 10% by dry weight of sugar specified in additional note 2 to Chapter
17
- - - - - - Other
- - - - - Not containing added sugar
- - - Concentrated flavouring emulsions containing added essential oils
- - - Other:
- - - - Antioxidant food preparations with a basis of monoglycerides of fatty acids (E 171), propylene glycol and vegetable oil, propylgalate (E 310) and citric acid (E 330)
- - - - Prepared mixtures of vitamins B1, B2, B9, PP and of iron, whether or not on a backing, for incorporation into cereal flours for the enrichement thereof
- - - - Other:
(1)
- - - - - Low calorie, low sugar, high protein powders
- - - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter
17
- - - - - Containing more than 10% by dry weight of sugar specified in additional note 2 to Chapter
17
- - - - - Other

85
Rate of
duty (%)

49
49
49
49
49
49
49
49

32.5
32.5
32.5
25
49
49
49
49
49
10
10
25
49
49
49

Subject to conditions stipulated by the Ministry of Health. Annexed to Ministry of Finance decree No. 567-83 of 16.05.83.
Subject to conditions stipulated in current legislation (see joint circular No. 005/97 of 11 July 1997 from the Minister of Agriculture and the
Minister of Health).

MOROCCO - No. 132 (15th Edition)

86

CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
NOTES
1. This Chapter does not cover:
a) products of this Chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
b) sea water (heading 2501);
c) distilled or conductivity water or water of similar purity (heading 2853);
d) acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 2915);
e) medicaments of heading 3003 or 3004; or
f) perfumery or toilet preparations (Chapter 33).
2. For the purposes of this Chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a
temperature of 20C.
3. For the purposes of heading 2202, the term non-alcoholic beverages means beverages of an alcoholic strength by volume
not exceeding 0.5% vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

SUBHEADING NOTE
1. For the purposes of subheading 2204 10, the expression sparkling wine means wine which, when kept at a temperature of
20C in closed containers, has an excess pressure of not less than 3 bars.

ADDITIONAL NOTES
1. For the purposes of subheadings 2204 10, 2204 21, 2204 29, 2204 30, 2205 10, 2205 90 and 2206 00 the following expressions shall have the meanings hereby assigned to them:
a) Actual alcoholic strength by volume: the number of volumes of pure alcohol contained in 100 volumes of the product;
b) Potential alcoholic strength by volume : the number of volumes of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 volumes of the product;
c) Total alcoholic strength by volume: the sum of actual and potential alcoholic strengths;
d) The alcoholic strength is the actual alcoholic strength by volume. The alcoholic strength shall be calculated at a temperature of 20C.
2. For the purposes of subheading 2204 30, "grape must in fermentation" means grape must having an actual alcoholic
strength of less than 3/5 of the total alcoholic strength.
3. For the purposes of subheadings 2204 21 and 2204 29
A. The expression "total dry extract" shall be taken to mean the content in grams per litre of all the substances in the product
which, under given physical conditions, do not volatilize. The total dry extract must be determined with the densimeter at
15C.
B. The presence in the products falling within subdivisions 2204 21 00 20 to 70 and 2204 29 00 20 to 70 of the quantities of
total dry extract per litre, indicated in I, II, III and IV below does not affect their classification.
I. Products of an actual alcoholic strength by volume not exceeding 12: 90 g or less of total dry extract per litre;
II. Products of an actual alcoholic strength by volume exceeding 12 but not exceeding 15: 130 g or less of total dry extract per litre;
III. Products of an actual alcoholic strength by volume exceeding 15 but not exceeding 18: 130 g or less of total dry extract per litre;
IV. Products of an actual alcoholic strength by volume exceeding 18 but not exceeding 22: 330 g or less of total dry extract per litre;
Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in
the next following category, except that if the total dry extract exceeds 330 g/litre, the products are to be classified in subdivisions 2204 21 00 70 and 2204 29 00 70;
4. Subdivisions 2204 21 00 20 to 70 and 2204 29 00 20 to 70 shall be taken to include:
a) wine fortified for distillation, i.e. a product:
having an actual alcoholic strength by volume of not less than 18 but not more than 24;
obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86, and
having a maximum volatile acidity of 2.40 g/litre, expressed as acetic acid;
b) liqueur wine, i.e., a product:
having a total alcoholic strength by volume of not less than 17.5 and an actual alcoholic strength by volume of not
less than 15 but not more than 22 and
obtained from grape must, new wine still in fermentation, or wine obtained:
by freezing, or
by addition, during or after fermentation, of a product derived from the distillation of wine.

MOROCCO - No. 132 (15th Edition)

Code

Description

2201
2201 10 00
11
19
90
2201 90
10 00
90 00
2202
2202 10 00
11
19
90
2202 90 00
11
19
90
2203 00
10 00
90
10
90
2204
2204 10 00 00
2204 21 00
10

20
31
39
41
49
51
59
70
91
99
2204 29 00
10

20
31
39

Waters, including natural or artificial mineral waters and aerated waters, not containing
added sugar or other sweetening matter nor flavoured; ice and snow:
- Mineral waters and aerated waters:
- - - Natural or artificial mineral waters:
- - - - Natural
- - - - Artificial
- - - Other
- Other:
- - - Natural waters, not distilled
- - - Ice (natural or artificial) and snow
Waters, including mineral waters and aerated waters, containing added sugar or other
sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or
vegetable juices of heading 2009:
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
- - - Not containing milk or milkfats:
- - - - Containing added sugar
- - - - Other
- - - Other
- Other:
- - - Not containing milk or milkfats (lemonades, orangeades, still lemonade and the like):
- - - - Containing added sugar
- - - - Other
- - - Other
Beer made from malt:
- - - Partially-manufactured beer (neither filtered nor pasteurized), in containers holding 30 hl or
more, imported by brewers and transported directly to their breweries
- - - Otherwise put up:
- - - - In bottles, jars, jugs, flasks and similar containers holding not more than 5
- - - - Other
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009:
- Sparkling wine
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
- - In containers holding 2 or less:
- - - Wine of fresh grapes, grape must with fermentation arrested by the addition of alcohol (including mistelles):
- - - - Wine in bottles with mushroom stoppers, held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar
but less than 3 bar, measured at a temperature of 20C
- - - - Other:
- - - - - Of an actual alcoholic strength by volume not exceeding 12
- - - - - Of an actual alcoholic strength by volume exceeding 12 but not exceeding 15:
- - - - - - Wine (other than liqueur wines and the like) obtained exclusively by the fermentation of
fresh grapes or from fresh grape juice
- - - - - - Liqueur wines, mistelles or grape must with fermentation arrested by the addition of alcohol obtained exclusively from fresh grapes or from fresh grape juice
- - - - - Of an actual alcoholic strength by volume exceeding 15 but not exceeding 18:
- - - - - - Wine (other than liqueur wines and the like or sparkling wines) obtained exclusively by
the fermentation of fresh grapes or fresh grape juice
- - - - - - Liqueur wines, mistelles or grape must with fermentation arrested by the addition of alcohol obtained exclusively from fresh grapes or from fresh grape juice
- - - - - Of an actual alcoholic strength by volume exceeding 18 but not exceeding 22:
- - - - - - Wine (other than liqueur wines and the like or sparkling wines) obtained exclusively by
the fermentation of fresh grapes or fresh grape juice
- - - - - - Liqueur wines, mistelles or grape must with fermentation arrested by the addition of alcohol obtained exclusively from fresh grapes or from fresh grape juice
- - - - - Of an actual alcoholic strength by volume exceeding 22
- - - Other:
- - - - Containing added sugar
- - - - Not containing added sugar
- - Other:
- - - Wine of fresh grapes, grape must with fermentation arrested by the addition of alcohol (including mistelles):
- - - - Wine in bottles with mushroom stoppers, held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar
but less than 3 bar, measured at a temperature of 20C
- - - - Other:
- - - - - Of an actual alcoholic strength by volume not exceeding 12
- - - - - Of an actual alcoholic strength by volume exceeding 12 but not exceeding 15:
- - - - - - Wine (other than liqueur wines and the like) obtained exclusively by the fermentation of
fresh grapes or from fresh grape juice
- - - - - - Liqueur wines, mistelles or grape must with fermentation arrested by the addition of alcohol obtained exclusively from fresh grapes or from fresh grape juice

87
Rate of
duty (%)

49
49
49
49
40

49
49
49
49
49
49
49
49
49
49

49

49
49
49
49
49
49
49
49
49
49

49

49
49
49

MOROCCO - No. 132 (15th Edition)

88

Code

Description

41
49
51
59
70
91
99
2204 30 00 00
2205
2205 10 00
10
20
90
2205 90 00
10
20
90
2206 00 00

- - - - - Of an actual alcoholic strength by volume exceeding 15 but not exceeding 18:


- - - - - - Wine (other than liqueur wines and the like or sparkling wines) obtained exclusively by
the fermentation of fresh grapes or fresh grape juice
- - - - - - Liqueur wines, mistelles or grape must with fermentation arrested by the addition of alcohol obtained exclusively from fresh grapes or from fresh grape juice
- - - - - Of an actual alcoholic strength by volume exceeding 18 but not exceeding 22:
- - - - - - Wine (other than liqueur wines and the like or sparkling wines) obtained exclusively by
the fermentation of fresh grapes or fresh grape juice
- - - - - - Liqueur wines, mistelles or grape must with fermentation arrested by the addition of alcohol obtained exclusively from fresh grapes or from fresh grape juice
- - - - - Of an actual alcoholic strength by volume exceeding 22
- - - Other:
- - - - Containing added sugar
- - - - Not containing added sugar
- Other grape must
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
- In containers holding 2 or less:
- - - Of an actual alcoholic strength by volume not exceeding 18
- - - Of an actual alcoholic strength by volume exceeding 18 but not exceeding 22
- - - Of an actual alcoholic strength by volume exceeding 22
- Other:
- - - Of an actual alcoholic strength by volume not exceeding 18
- - - Of an actual alcoholic strength by volume exceeding 18 but not exceeding 22
- - - Of an actual alcoholic strength by volume exceeding 22

91
99

Other fermented beverages (for example, cider perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere
specified or included:
- - - Cider, perry and mead:
- - - - Sparkling
- - - - Not sparkling, in containers holding:
- - - - - 2 or less
- - - - - More than 2
- - - Other fermented beverages:
- - - - Sparkling
- - - - Not sparkling, in containers holding:
- - - - - 2 or less
- - - - - More than 2

2207 10 00 00
2207 20 00 00

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl
alcohol and other spirits, denatured, of any strength:
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher
- Ethyl alcohol and other spirits, denatured, of any strength

10
21
29
30

2207

2208
2208 20 00
10
90
2208 30 00
10
90
2208 40 00
10
90
2208 50 00
11
19
21
29
91
99
2208 60 00
21
29
91
99
2208 70 00
21
29

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits,
liqueurs and other spirituous beverages:
- Spirits obtained by distilling grape wine or grape marc:
- - - In containers holding 2 or less
- - - In containers holding more than 2
- Whiskies:
- - - In containers holding 2 or less
- - - In containers holding more than 2
- Rum and tafia:
- - - In containers holding 2 or less
- - - In containers holding more than 2
- Gin and Geneva:
- - - Gin in containers holding:
- - - - 2 or less
- - - - More than 2
- - - Other, in containers holding:
- - - - 2 or less:
- - - - - Containing added sugar
- - - - - Not containing added sugar
- - - - More than 2 :
- - - - - Containing added sugar
- - - - - Not containing added sugar
- Vodka:
- - - Of an ethyl alcohol content not exceeding 45.2 in containers holding:
- - - - 2 or less
- - - - More than 2
- - - Other, in containers holding:
- - - - 2 or less
- - - - More than 2
- Liqueurs:
- - - In containers holding 2 or less:
- - - - Containing added sugar
- - - - Not containing added sugar

Rate of
duty (%)

49
49
49
49
49
49
49
49

49
49
49
49
49
49

49
49
49
49
49
49

49
49

10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

MOROCCO - No. 132 (15th Edition)

Code

Description

91
98

- - - In containers holding more than 2 :


- - - - Containing added sugar
- - - - Not containing added sugar
- Other:
- - - Undenatured ethyl alcohol of a strength of less than 80:
- - - - In containers holding 2 or less
- - - - In containers holding more than 2
- - - Spirituous beverages:
- - - - Arrack, in containers holding:
- - - - - 2 or less
- - - - - More than 2
- - - - Spirits obtained from plums, pears or cherries, in containers holding:
- - - - - 2 or less
- - - - - More than 2
- - - - Other, in containers holding:
- - - - - 2 or less:
- - - - - - Other spirits obtained from fruit:
- - - - - - - Containing added sugar
- - - - - - - Not containing added sugar
- - - - - - Other spirituous beverages:
- - - - - - - Containing added sugar
- - - - - - - Not containing added sugar
- - - - - More than 2 :
- - - - - - Other spirits obtained from fruit:
- - - - - - - Containing added sugar
- - - - - - - Not containing added sugar
- - - - - - Other spirituous beverages:
- - - - - - - Containing added sugar
- - - - - - - Not containing added sugar

10
90

Vinegar and substitutes for vinegar obtained from acetic acid:


- - - In containers holding 2 or less
- - - In containers holding more than 2

91
99
2208 90 00
12
18
22
28
32
38

41
49
61
68
71
79

2209 00 00

89
Rate of
duty (%)

10
10
10
10
10
10
10
10

10
10
10
10
10
10
10
10
49
49

MOROCCO - No. 132 (15th Edition)

90

CHAPTER 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
NOTE
1. Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material,
other than vegetable waste, vegetable residues and by-products of such processing.

SUBHEADING NOTE
1. For the purposes of subheading 2306 41, the expression low erucic acid rape or colza seeds means seeds as defined in
Subheading Note 1 to Chapter 12.

ADDITIONAL NOTES
1. For the purposes of subdivisions 2307 00 00 10 (wine lees) and 2308 00 20 00 (fruit marcs), the following expressions shall
have the meanings hereby assigned to them:
total alcohol content: the sum of the actual and potential alcohol contents;
actual alcohol content: the number of litres of alcohol contained in 100 kg of the product;
potential alcohol content: the number of litres of alcohol capable of being produced by the total fermentation of the sugars contained in 100 kg of the product.
2. For the purposes of subdivision 2309 90 10 00, the expression "dairy products" shall be taken to mean products falling within
headings 0401 to 0406, subheadings 1702 11, 1702 19 and subdivision 2106 90 40 10.
3. Goods of this Chapter for use as fertilizers will, for Customs purposes be treated as fertilizers (goods of Chapter 31) subject
to the application of control measures stipulated by the competent authorities.
4. For the purposes of subdivision 2309 90 90 81, the expression premixes shall be taken to apply, inter alia, to mixtures of
one or more feed additives with carriers.
For the purposes of this definition the expression animal feed additives shall be taken to mean, any ingredient, not normally
used as feed, whether or not of nutritional value, intentionally added to animal feeds, which affect the characteristics of the
animal feed or of the animal products,
Such additives are used in animal feeds to:
-

improve the characteristics of the raw materials for animal feeds, compound animal feeds or animal products; or

satisfy the nutritional needs of the animals or improve animal production, in particular, by influencing gastro-intestinal flora
or improving the digestibility of animal feeds;

provide, in the feed, certain elements with a view to attaining certain nutritional objectives or to respond to specific temporary nutritional needs;

improve taste and the organoleptic, nutritional, hygienic and sanitary qualities of products prepared from animal substances; or

prevent or reduce problems caused by animal excretions or improve the environment for the animals

preparations falling within this subdivision should not, however, be mistaken for certain veterinary preparations. Such preparations are distinguishable, in general, by the medicinal character and greater concentration of the active ingredient and by
the packing which is often different.
Code

Description

2301 10 00 00
2301 20 00 00

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or
other aquatic invertebrates, unfit for human consumption; greaves:
- Flours, meals and pellets, of meat or meat offal; greaves
- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates:

2301

2302
2302 10 00
10
91
99
2302 20 00
10
91
99
2302 30 00
10

90

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants:
- Of maize (corn):
- - - With a starch content not exceeding 35% by weight
- - - Other:
- - - - With a starch content exceeding 35% but not exceeding 45% by weight, denatured
- - - - Other
- Of rice:
- - - With a starch content not exceeding 35% by weight
- - - Other:
- - - - With a starch content exceeding 35% but not exceeding 45% by weight, denatured
- - - - Other
- Of wheat:
- - - Of which the starch content does not exceed 28% by weight, and of which the proportion that
passes through a sieve with an aperture of 0.2 mm does not exceed 10% by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the
dry product, equal to or more than 1.5% by weight
- - - Other

Rate of
duty (%)

25
25

2.5
2.5
2.5
2.5
2.5
2.5
2.5

2.5

MOROCCO - No. 132 (15th Edition)

Code

Description

2302 40 00

10
90

- Of other cereals:
- - - Of which the starch content does not exceed 28% by weight, and of which the proportion that
passes through a sieve with an aperture of 0.2 mm does not exceed 10% by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the
dry product, equal to or more than 1.5% by weight
- - - Other
- Of leguminous plants:
- - - With a starch content exceeding 7% by weight
- - - Other

2303 10 00 00
2303 20 00
10
90
2303 30 00 00

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste
of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of
pellets:
- Residues of starch manufacture and similar residues
- Beet-pulp, bagasse and other waste of sugar manufacture:
- - - Dried beet-pulp
- - - Other
- Brewing or distilling dregs and waste

10

90
2302 50 00

2303

2304 00 00

91
Rate of
duty (%)

2.5

2.5
2.5
2.5

32.5
2.5
32.5
2.5

10
90

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting
from the extraction of soya-bean oil:
- - - Flours
- - - Other

25
25

10
90

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting
from the extraction of ground-nut oil:
- - - Flours
- - - Other

25
25

2305 00 00

2306
2306 10 00
10
90
2306 20 00 00
2306 30 00
10
90
2306 41 00
11
19
91
92
99
2306 49 00
11
19
91
92
99
2306 50 00 00
2306 60 00 00
2306 70 00 00
2306 90
10 00
20 00
31 00
38 00
80 00
2307 00 00
10
90
2308 00
10 00
20 00
90 00

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting
from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305:
- Of cotton:
- - - Flours
- - - Other
- Of flax
- Of sunflower seeds:
- - - Flours
- - - Other
- Of rape or colza seeds:
- - Of low erucic acid rape or colza seeds:
- - - Of rape seed:
- - - - Oil-cake
- - - - Other
- - - Of colza seed:
- - - - Oil-cake
- - - - Flours
- - - - Other
- - Other:
- - - Of rape seed:
- - - - Oil-cake
- - - - Other
- - - Of colza seed:
- - - - Oil-cake
- - - - Flours
- - - - Other
- Of coconut or copra
- Of palm nuts or kernels
- Of maize (corn) germ
- Other:
- - - Oil-cake and other residues from the extraction of olive oil
- - - Other:
- - - - Of sesame
- - - - Of safflower:
- - - - - Oil-cake
- - - - - Other
- - - - Other

25
25
25
25
25

25
25
25
25
25
25
25
25
25
25
25
25
60
49
25
25
25
25

Wine lees; argol:


- - - Wine lees
- - - Argol

49
49

Vegetable materials and vegetable waste, vegetable residues and by-products, whether or
not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included:
- - - Acorns and horse-chestnuts
- - - Fruit marcs
- - - Other

49
49
2.5

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92

Code

Description

2309
2309 10 00 00
2309 90
10 00
90
10
20
30
40
50
60
70
81
89

Preparations of a kind used in animal feeding:


- Dog or cat food, put up for retail sale
- Other:
- - - Preparations containing dairy products
- - - Other:
- - - - Sweetened forage in the form of pellets
- - - - Preparations used for feeding calves
- - - - Of vegetable origin, of the kind used for feeding animals
- - - - Anticoccidials with vegetable or mineral carriers
- - - - Antibiotics with vegetable or mineral carriers
- - - - Antioxidants with vegetable or mineral carriers
- - - - Choline chloride with vegetable or mineral carriers
- - - - Other:
- - - - - Premixes
- - - - - Other

Rate of
duty (%)

32.5
17.5
2.5
2.5
2.5
10
10
10
10
25
49

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93

CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTE
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
Code

Description

2401
2401 10 00 00
2401 20 00 00
2401 30 00 00

Unmanufactured tobacco; tobacco refuse:


- Tobacco, not stemmed/stripped
- Tobacco, partly or wholly stemmed/stripped
- Tobacco refuse

2402
2402 10 00 00
2402 20 00 00
2402 90 00
10
90

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:


- Cigars, cheroots and cigarillos, containing tobacco
- Cigarettes containing tobacco
- Other:
- - - Cigarettes
- - - Cigars, cheroots and cigarillos

2403

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or


"reconstituted" tobacco; tobacco extracts and essences:
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion
- Other:
- - Homogenized or reconstituted tobacco
- - Other:
- - - Tobacco extracts and essences (praiss), including tobacco lyes
- - - Other:
- - - - Chewing tobacco and snuff
- - - - Tobacco powders
- - - - Pressed tobacco or flavoured tobacco, for the manufacture of snuff
- - - - Other

2403 10 00 00
2403 91 00 00
2403 99
10 00
90
10
20
30
90

Rate of
duty (%)

17.5
17.5
17.5
25
25
25
25

25
25
25
25
25
25
25

MOROCCO - No. 132 (15th Edition)

94

SECTION V
MINERAL PRODUCTS
CHAPTER 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
NOTES
1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products
which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without
changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation,
magnetic separation or other mechanical or physical processes (except crystallization), but not products which have been
roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
2. This Chapter does not cover:
a) sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802);
b) earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 2821);
c) medicaments or other products of Chapter 30;
d) perfumery, cosmetic or toilet preparations (Chapter 33);
e) setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course
slates (heading 6803);
f) precious or semi-precious stones (heading 7102 or 7103);
g) cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);
h) billiard chalks (heading 9504); or
ij) writing or drawing chalks or tailors chalks (heading 9609).
3. Any products classifiable in heading 2517 and any other heading of the Chapter are to be classified in heading 2517.
4. Heading 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or
mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated
meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite
(whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
Description

Rate of
duty (%)

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in
aqueous solution or containing added anti-caking or free-flowing agents; sea water:
- - - Rock salt, evaporated salt, sea salt, table salt and pure sodium chloride, whether or not in
aqueous solution:
- - - - For chemical transformation (separation of Na from Cl) for the manufacture of other products
- - - - Denatured or for other industrial use (including refining), other than the preservation or preparation of foodstuffs fit for human consumption
- - - - Salt fit for human consumption
- - - - Other
- - - Salt liquor, sea water

35
35

2502 00 00 00

Unroasted iron pyrites

7.5

2503 00

21
22
29
92

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur:
- - - Crude or unrefined sulphur:
- - - - Crude
- - - - Unrefined sulphur, in lumps or dust:
- - - - - Obtained by melting crude mineral sulphur
- - - - - Obtained by roasting pyrites or other sulphur minerals
- - - - - Recovered as a by-product of the purification of certain gases
- - - Other:
- - - - Refined sulphur:
- - - - - Moulded into sticks or cakes
- - - - - Crushed after solidification
- - - - Triturated sulphur (impure or refined) in the form of a finely divided powder:
- - - - - Sifted
- - - - - Winnowed
- - - - - Micronized
- - - - Other

10
20
90

Natural graphite:
- In powder or in flakes:
- - - Crystallized
- - - Amorphous
- - - Other

Code

2501 00 00

11
13
15
19
90

10
10
21
22
29
90
11
19

2504
2504 10 00

35
35
35

0
0
0
0
0
0
0
0
0
0

7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

2504 90 00
10
20
90
2505
2505 10 00
10
90
2505 90 00
10
90
2506
2506 10 00
10
90
2506 21 00 00
2506 29 00 00
2507 00 00
10
90
2508

- Other:
- - - Crystallized
- - - Amorphous
- - - Other

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut,
by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
- Quartz:
- - - Crude or roughly trimmed
- - - Other
- Quartzite:
- - Crude or roughly trimmed
- - Other

7.5
7.5

Kaolin and other kaolinic clays, whether or not calcined:


- - - In blocks or lumps
- - - Powdered or atomized

2.5
2.5

2509 00 00 00

Chalk

2510
2510 10 00 00
2510 20 00
10
90

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk:
- Unground
- Ground:
- - - Hyperphosphates
- - - Other

2511

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not
calcined, other than barium oxide of heading 2816:
- Natural barium sulphate (barytes):
- - - In blocks or lumps
- - - Crushed or ground
- Natural barium carbonate (witherite)

2512 00 00 00

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less

2513

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated:
- Pumice stone:
- - Crude or in irregular pieces, including crushed pumice (bimskies):
- - - In immediate packings holding not more than 1 kg
- - - Other
- - Other:
- - - In immediate packings holding not more than 1 kg
- - - Other
- Emery, natural corundum, natural garnet and other natural abrasives:
- - - Crude or in irregular pieces:
- - - - Natural corundum and emery
- - - - Other

2513 11 00
10
90
2513 19 00
10
90
2513 20 00
10
20

7.5
7.5
7.5

7.5
7.5

2508 10 00 00
2508 20 00
10
90
2508 30 00
10
90
2508 40 00
10
90
2508 50 00
10
90
2508 60 00
10
90
2508 70 00
10
90

10
90
2511 20 00 00

Rate of
duty (%)

Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of
Chapter 26:
- Silica sands and quartz sands:
- - - Natural sands for industrial use (foundries, glass works, the ceramics industry and the like)
- - - Other
- Other:
- - - Natural sands for industrial use (foundries, glass works, the ceramics industry and the like)
- - - Other

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths:
- Bentonite
- Decolourizing earths and fuller's earth:
- - - Ghassoul
- - - Other
- Fire-clay:
- - - Crude
- - - Calcined or powdered
- Other clays:
- - - Fullers earth
- - - Other
- Andalusite, kyanite and sillimanite:
- - - Crude
- - - Calcined or powdered
- Mullite:
- - - Crude
- - - Calcined or powdered
- Chamotte or dinas earths:
- - - Crude
- - - Calcined or powdered

2511 10 00

95

7.5
7.5

7.5
7.5

2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

96

Code

Description

30
40
90

- - - Other:
- - - - Corundum
- - - - Emery
- - - - Other

2514 00 00 00

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including square) shape

2515

Marble, travertine, ecaussine and other calcareous monumental or building stone of an


apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or
merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including
square) shape:
- Marble and travertine:
- - Crude or roughly trimmed
- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
- - - Of a thickness exceeding 25 cm
- - - Of a thickness not exceeding 25 cm
- Ecaussine and other calcareous monumental or building stone; alabaster:
- - - Crude, roughly-trimmed, merely cut, by sawing or splitting and of a thickness exceeding 25 cm:
- - - - In blocks, rough or squared:
- - - - - Ecaussine
- - - - - Alabaster
- - - - Other
- - - Merely cut, by sawing or splitting and of a thickness not exceeding 25 cm:
- - - - In blocks, rough or squared:
- - - - - Ecaussine
- - - - - Alabaster
- - - - Other

2515 11 00 00
2515 12 00
10
90
2515 20 00
11
19
20
31
39
90
2516

2516 11 00 00
2516 12 00
10
90
2516 21 00 00
2516 22 00
10
90
2516 90 00
10
20
91
99
2517

2517 10 00
10
90
2517 20 00
10
20
90
2517 30 00 00
2517 41 00
10
90
2517 49 00
10
90

Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or
not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
- Granite:
- - Crude or roughly trimmed
- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
- - - Of a thickness exceeding 25 cm
- - - Of a thickness not exceeding 25 cm
- Sandstone:
- - Crude or roughly trimmed
- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
- - - Of a thickness exceeding 25 cm
- - - Of a thickness not exceeding 25 cm
- Other monumental or building stone:
- - - Crude, roughly-trimmed, merely cut, by sawing or splitting and of a thickness exceeding
25 cm
- - - Merely cut, by sawing or splitting and of a thickness not exceeding 25 cm:
- - - - Porphyry, syenite, lava, basalt, gneiss, trachyte and other similar hard rocks
- - - - Other:
- - - - - Calcareous stone of an apparent density of less than 2.5
- - - - - Other
Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not
heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated:
- Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for
road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated:
- - - Pebbles and gravel of a kind of a kind commonly used for road metalling and for railways,
ballasts and concrete aggregates
- - - Other
- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials
cited in subheading 2517 10:
- - - Broken or crushed stone
- - - Granules and calibrated chippings for decorative purposes or for the manufacture of paving
stones, tiles or similar coverings
- - - Other
- Tarred macadam
- Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated:
- - Of marble:
- - - Powders
- - - Other
- - Other:
- - - Powders
- - - Other

Rate of
duty (%)

7.5
7.5
7.5
7.5

35
35
35

35
35
35
35
35
35

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

2518 10 00 00
2518 20 00 00
2518 30 00 00

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square)
shape; dolomite ramming mix:
- Dolomite, not calcined or sintered
- Calcined or sintered dolomite
- Dolomite ramming mix

2518

2519
2519 10 00 00
2519 90
10 00
90 00
2520
2520 10 00 00
2520 20
11 00
19 00
90
10
90

Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering;
other magnesium oxide, whether or not pure:
- Natural magnesium carbonate (magnesite)
- Other:
- - - Magnesium oxides other than calcined magnesite
- - - Other
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether
or not coloured, with or without small quantities of accelerators or retarders:
- Gypsum; anhydrite
- Plasters:
- - - Specially prepared for use in dentistry:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Other plasters for moulding
- - - - Other

2521 00 00 00

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture
of lime or cement

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825:
- Quicklime
- Slaked lime
- Hydraulic lime

2522 10 00 00
2522 20 00 00
2522 30 00 00
2523

97
Rate of
duty (%)

7.5
7.5
7.5

7.5
7.5
7.5

27.5
35
27.5
27.5
27.5
7.5

27.5
27.5
27.5

2523 21 00 00
2523 29 00 00
2523 30 00 00
2523 90 00
10
90

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers:
- Cement clinkers:
- - - White
- - - Other
- Portland cement:
- - White cement, whether or not artificially coloured
- - Other
- Aluminous cement
- Other hydraulic cements:
- - - Containing blast furnace slag and/or pozzolana, other than supersulphate cement
- - - Other (e.g., supersulfate cement)

2524 00 00 00

Asbestos

7.5

2525
2525 10 00 00
2525 20 00 00
2525 30 00 00

Mica, including splittings; mica waste:


- Crude mica and mica rifted into sheets or splittings
- Mica powder
- Mica waste

7.5
7.5
7.5

2526

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc:
- Neither crushed nor ground
- Crushed or ground:
- - - Talc, in immediate packings holding not more than 1 kg
- - - Other talc, in powder form
- - - Other

7.5
7.5
7.5

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of
H3BO3 calculated on the dry weight:
- Natural sodium borates and concentrates thereof (whether or not calcined)
- Other

7.5
7.5

2523 10
10 00
90 00

2526 10 00 00
2526 20
10 00
20 00
80 00
2528
2528 10 00 00
2528 90 00 00
2529
2529 10 00 00

7.5
27.5
20
27.5
7.5
7.5
7.5

7.5

2529 21 00 00
2529 22 00 00
2529 30 00 00

Felspar; leucite; nepheline and nepheline syenite; fluorspar:


- Feldspar
- Fluorspar:
- - Containing by weight 97% or less of calcium fluoride
- - Containing by weight more than 97% of calcium fluoride
- Leucite; nepheline and nepheline syenite

7.5
7.5
7.5

2530
2530 10 00 00
2530 20 00 00

Mineral substances not elsewhere specified or included:


- Vermiculite, perlite and chlorites, unexpanded
- Kieserite, epsomite (natural magnesium sulphates)

7.5
20

7.5

MOROCCO - No. 132 (15th Edition)

98

Code

Description

2530 90
10 00
20
11
19
90
90
10
20
30
40
50
60
70
80
91
92
99

- Other:
- - - Pyrolusite for use as a depolariser for dry cells and dry batteries
- - - Earth colours:
- - - - Not calcined or mixed together:
- - - - - Crude
- - - - - Washed or powdered
- - - - Other
- - - Other:
- - - - Natural meerschaum (whether or not in polished pieces) and natural amber; agglomerated
meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked
after moulding
- - - - Jet
- - - - Natural arsenic sulphides
- - - - Minerals containing lithium
- - - - Ores of the radioactive metals of heading 2844 and rare earth metals other than pitchblende
and monazites
- - - - Pozzolana earth and the like
- - - - Natural cryolite; natural chiolite
- - - - Natural micaceous iron oxides
- - - - Other:
- - - - - Wollastonite (calcium silicate)
- - - - - Calcium carbonate, metamorphic, micro-crystalline or in powder form
- - - - - Other

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5

MOROCCO - No. 132 (15th Edition)

99

CHAPTER 26
ORES, SLAG AND ASH
NOTES
1. This Chapter does not cover:
a) slag or similar industrial waste prepared as macadam (heading 2517);
b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);
d) basic slag of Chapter 31;
e) slag wool, rock wool or similar mineral wools (heading 6806);
f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or
precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or
g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purposes of headings 2601 to 2617, the term ores means minerals of mineralogical species actually used in the
metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even
if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have
been submitted to processes not normal to the metallurgical industry.
3. Heading 2620 applies only to:
a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of
chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and
b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

SUBHEADING NOTES
1. For the purposes of subheading 2620 21, leaded gasoline sludges and leaded anti-knock compound sludges mean sludges
obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or
those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60.
Code

2601
2601 11 00 00
2601 12 00 00
2601 20 00 00

Description

Iron ores and concentrates, including roasted iron pyrites:


- Iron ores and concentrates, other than roasted iron pyrites:
- - Non-agglomerated
- - Agglomerated
- Roasted iron pyrites

Rate of
duty (%)

7.5
7.5
7.5

2602 00 00 00

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight

7.5

2603 00 00 00

Copper ores and concentrates

7.5

2604 00 00 00

Nickel ores and concentrates

7.5

2605 00 00 00

Cobalt ores and concentrates

7.5

2606 00 00 00

Aluminium ores and concentrates

7.5

2607 00 00 00

Lead ores and concentrates

7.5

2608 00 00 00

Zinc ores and concentrates

7.5

2609 00 00 00

Tin ores and concentrates

7.5

2610 00 00 00

Chromium ores and concentrates

7.5

2611 00 00 00

Tungsten ores and concentrates

7.5

2612
2612 10 00 00
2612 20 00 00

Uranium or thorium ores and concentrates:


- Uranium ores and concentrates
- Thorium ores and concentrates

7.5
7.5

2613
2613 10 00 00
2613 90 00 00

Molybdenum ores and concentrates:


- Roasted
- Other

7.5
7.5

2614 00 00 00

Titanium ores and concentrates

7.5

2615
2615 10 00 00
2615 90 00 00

Niobium, tantalum, vanadium or zirconium ores and concentrates:


- Zirconium ores and concentrates
- Other

7.5
7.5

2616
2616 10 00 00
2616 90 00 00

Precious metal ores and concentrates:


- Silver ores and concentrates
- Other

7.5
7.5

MOROCCO - No. 132 (15th Edition)

100

Code

Description

Rate of
duty (%)

2617
2617 10 00 00
2617 90 00
10
20
90

Other ores and concentrates:


- Antimony ores and concentrates
- Other:
- - - Beryllium and lithium ores
- - - Monazites and pitchblende
- - - Other

7.5
7.5
7.5

2618 00 00 00

Granulated slag (slag sand) from the manufacture of iron or steel

7.5

2619 00 00

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of
iron or steel:
- - - Blast furnace dust
- - - Waste suitable for the recovery of iron or manganese
- - - Other

7.5
7.5
7.5

10
20
90
2620
2620 11 00 00
2620 19 00
10
90
2620 21 00 00
2620 29 00 00
2620 30 00
10
90
2620 40 00 00
2620 60 00 00
2620 91 00 00
2620 99 00
10
20
90
2621
2621 10 00 00
2621 90
10 00
20 00
30 00
90 00

Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds:
- Containing mainly zinc:
- - Hard zinc spelter
- - Other:
- - - Containing less than 80% of zinc
- - - Containing 80% or more of zinc
- Containing mainly lead:
- - Leaded gasoline sludges and leaded anti-knock compound sludges
- - Other
- Containing mainly copper:
- - - Slag and dross containing copper, sludge from electrolytic baths and other copper residues
- - - Other
- Containing mainly aluminium
- Containing arsenic, mercury, thallium or mixtures thereof, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds
- Other:
- - Containing antimony, beryllium, cadmium, chromium or their mixtures
- - Other:
- - - Containing mainly vanadium
- - - Residual carnallite lyes
- - - Other
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration
of municipal waste:
- Ash and residues from the incineration of municipal waste
- Other:
- - - Seaweed ash (kelp)
- - - Salines from beet residue put up in tablets, pastilles or similar forms, or in packings of a gross
weight not exceeding 10 kg
- - - Other salines from beet residue
- - - Other

7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
2.5
2.5
7.5

MOROCCO - No. 132 (15th Edition)

101

CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
BITUMINOUS SUBSTANCES; MINERAL WAXES
NOTES
1. This Chapter does not cover:
a) separate chemically defined organic compounds, other than pure methane and propane which are to be classified in
heading 2711;
b) medicaments of heading 3003 or 3004; or
c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.
2. References in heading 2710 to petroleum oils and oils obtained from bituminous minerals include not only petroleum oils
and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic
constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300C, after
conversion to 1 013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3. For the purposes of heading 2710, waste oils means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:
a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for
example, chemicals) used in the manufacture of primary products; and
c) such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank
washings, or from the use of cutting oils for machining operations.

SUBHEADING NOTES
1. For the purposes of subheading 2701 11, anthracite means coal having a volatile matter limit (on a dry, mineral-matter-free
basis) not exceeding 14%.
2. For the purposes of subheading 2701 12, bituminous coal means coal having a volatile matter limit (on a dry, mineralmatter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than
5 833 kcal/kg.
3. For the purposes of subheadings 2707 10, 2707 20, 2707 30 and 2707 40, the terms benzol (benzene), toluol (toluene),
xylol (xylenes) and naphthalene apply to products which contain more than 50% by weight of benzene, toluene, xylenes
or naphthalene, respectively.
4. For the purposes of subheading 2710 11, light oils and preparations are those of which 90% or more by volume (including
losses) distil at 210C (ASTM D 86 method).

ADDITIONAL NOTES (a)


1. The following expressions shall have the meanings hereby assigned to them:
A. "light oils" (subdivisions 2710 11 11 00, 2710 11 19 00, 2710 11 21 00, 2710 11 29 00, 2710 11 91 00, 2710 11 92 00,
2710 11 99 10 and 2710 11 99 90): oils and preparations of which 90% or more by volume (including losses) distils at
210C (ASTM D 86 method);
B. "special spirits" (subdivisions 2710 11 21 00 and 2710 11 29 00): light oils as defined in paragraph A above, and with a
difference of not more than 60C between the temperatures at which 5% and 90% by volume (including losses) distil;
C. "white spirit" (subdivision 27 10 11 21 00): special spirits as defined in paragraph B above with a flashpoint higher than
(b)
21C by the Abel-Pensky method ;
D. "medium oils" (subheadings 2710 19 11 00, 2710 19 12 00 and 2710 19 19 00): oils and preparations of which less than
90% by volume (including losses) distils at 210C and 65% or more by volume (including losses) distils at 250C (ASTM
D 86 method);
E. "kerosene" (subdivision 2710 19 11 00): medium oils, as defined in paragraph D above, with a flashpoint higher than
(b)
21C by the Abel-Pensky method ;
F. "heavy oils" (subdivisions 2710 19 21 00, 2710 19 29 10, 2710 19 29 91, 2710 19 29 92, 2710 19 29 99, 2710 19 31 00,
2710 19 32 00, 2710 19 39 00, 2710 19 90 10, 2710 19 90 21, 2710 19 90 29, 2710 19 90 81 and 2710 19 90 89): oils
and preparations of which less than 65% by volume (including losses) distils at 250C by the ASTM D 86 method or of
which the distillation percentage at 250C cannot be determined by that method;
G. "gas oils" (subdivision 2710 19 21 00): heavy oils as defined in paragraph F above of which 85% or more by volume (including losses) distils at 350C by the ASTM D 86 method;
H. "fuel oils" (subdivision 2710 19 29 10, 2710 19 29 91, 2710 19 29 92 and 2710 19 29 99): heavy oils as defined in paragraph F above (other than gas oils as defined in paragraph G above) which, for a corresponding diluted colour C, have a
viscosity V:
not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1% by the
ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939 method;
exceeding or equal to that shown in line II when the pour point is not less than 10C by the ASTM D 97 method;
exceeding that shown in line I but not exceeding that shown in line II when 25% or more by volume distils at 300C by
the ASTM D 86 method or, if less than 25% by volume distils at 300C, when the pour point is higher than -10C by
the ASTM D 97 method.

(a)
(b)

Unless otherwise stated, the term ASTM method means the methods laid down by the American Society for Testing and Materials in December 1962 in the 39th edition of standard definitions and specifications for petroleum and lubricating products.
The term Abel-Pensky method means method DIN 51 755 (Deutsch Industrienormen) published in October 1963 by the Deutsche Normenausschuss (DNA), Berlin 15.

MOROCCO - No. 132 (15th Edition)

102

DILUTED COLOUR C/VISCOSITY V CONCORDANCE TABLE


Colour (C)
Viscosity
(V)

0,5

1,5

2,5

3,5

4,5

5,5

6,5

7,5 et +

5,4

15,1

25,3

42,4

71,1

119

200

335

562

943

1580

2650

II 7

15,1

25,3

42,4

71,1

119

200

335

562

943

1580

2650

The term "viscosity V" means the kinematic viscosity at 50C expressed in centistokes by the ASTM D 445 method.
The term "diluted colour C" means the colour of a product, as determined by the ASTM D 1500 method, after one part of
such product has been mixed with no more than 99 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.
These subdivisions cover only fuel oils of natural colour.
These subdivisions do not cover heavy oils defined in paragraph F above for which it is not possible to determine:
- the distillation percentage at 250C by the ASTM D 86 method (zero shall be deemed to be a percentage);
- the kinematic viscosity at 50C by the ASTM D 445 method;
- or the diluted colour C by the ASTM D 1500 method.
Such products fall within subdivisions 2710 00 21 00 and 2710 00 90 80.
2. For the purposes of subdivisions 2711 12 00 10 and 2711 13 00 10 , the expressions "commercial propane" and "commercial
butanes" shall be taken to apply to products in the liquid state with a relative vapour pressure at 37.8C of not more than
25 kg/cm (24.5 bar) (ASTM D 1267 method).
3. For the purposes of subdivision 2712 10 00 10, the expression "crude petroleum jelly" shall be taken to apply to petroleum
jelly of a natural colour higher than 4.5 by the ASTM D 1500 method.
4. For the purposes of subdivisions 2712 20 00 10, 2712 90 00 11 and 2712 90 00 20, the term "crude" shall be taken to apply to
products:
a) with an oil content of 3.5 or higher by the ASTM D 721 method, if their viscosity at 100C is lower than 9 centistokes by
the ASTM D 445 method; or
b) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100C is 9 centistokes or higher by the
ASTM D 445 method.
Code

Description

2701
2701 11 00 00
2701 12 00 00
2701 19 00 00
2701 20 00
11
19
20
90

Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
- Coal, whether or not pulverized, but not agglomerated:
- - Anthracite
- - Bituminous coal
- - Other coal
- Briquettes, ovoids and similar solid fuels manufactured from coal:
- - - Agglomerated coal:
- - - - Briquettes
- - - - Ovoids
- - - Agglomerated anthracite
- - - Other

2702
2702 10 00 00
2702 20 00 00

Lignite, whether or not agglomerated, excluding jet:


- Lignite, whether or not pulverized, but not agglomerated
- Agglomerated lignite

2703 00

Peat (including peat litter), whether or not agglomerated:


- - - Agglomerated peat
- - - Other:
- - - - Agricultural peat
- - - - Other

10 00
91 00
99 00
2704 00 00
10
21
29
30
90

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon:
- - - Retort carbon
- - - Other:
- - - - Of coal:
- - - - - Used in the manufacture of electrodes
- - - - - Other
- - - - Of lignite
- - - - Other

2705 00 00 00

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and
other gaseous hydrocarbons

2706 00 00

Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars:
- - - Tar distilled from coal:
- - - - Crude
- - - - Other
- - - Other

11
19
90

Rate of
duty (%)

7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

2707
2707 10 00
10
90
2707 20 00
10
90
2707 30 00
10
90
2707 40 00
10
90
2707 50 00
11
19
91
99
2707 60 00
10
90
2707 91 00
11
19
90
2707 99 00
11
19
21
29
31
32
39
41
49
91
99

Oils and other products of the distillation of high temperature coal tar; similar products in
which the weight of the aromatic constituents exceeds that of the non-aromatic constituents:
- Benzol (benzene):
- - - For use a as power or heating fuel
- - - For other uses
- Toluol (toluene):
- - - For use a as power or heating fuel
- - - For other uses
- Xylol (xylenes):
- - - For use a as power or heating fuel
- - - For other uses
- Naphthalene:
- - - Crude
- - - Pressed
- Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils
at 250C by the ASTM D 86 method:
- - - For use as power or heating fuel:
- - - - Solvent naphtha
- - - - Other
- - - For other uses:
- - - - Solvent naphtha
- - - - Other
- Phenols:
- - - Cresols and xylenols
- - - Other
- Other:
- - Creosote oils:
- - - Crude oil:
- - - - Light crude oils of which 90% or more by volume distils at up to 200C
- - - - Other
- - - Other
- - Other:
- - - Crude oil:
- - - - Light crude oils of which 90% or more by volume distils at up to 200C
- - - - Other
- - - Sulphuretted toppings of light crude oils:
- - - - For use as power or heating fuels
- - - - For other uses
- - - Basic products:
- - - - Raw pyridic bases and their salts
- - - - Rectified pyridine
- - - - Other
- - - Anthracene:
- - - - Anthracene sludge, paste and anthracene of a purity of less than 30%
- - - - Other
- - - Other:
- - - - Aromatic products for the manufacture of carbon blacks
- - - - Other

2708
2708 10 00 00
2708 20 00 00

Pitch and pitch coke, obtained from coal tar or from other mineral tars:
- Pitch
- Pitch coke

2709 00

Petroleum oils and oils obtained from bituminous minerals, crude:


- - - For refining:
- - - - Petroleum oils
- - - - Other
- - - Other:
- - - - Petroleum oils
- - - - Other

10
10
90
90
10
90
2710

2710 11
11 00
19 00
21 00
29 00

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations
not elsewhere specified or included, containing by weight 70% or more of petroleum oils
or of oils obtained from bituminous minerals, these oils being the basic constituents of the
preparations; waste oils:
- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations
not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of
oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:
- - Light oils and preparations:
- - - Mixed alkylenes:
- - - - In packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Special spirits:
- - - - - White spirit
- - - - - Other

103
Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
2.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5

35
27.5
10
35

MOROCCO - No. 132 (15th Edition)

104

Code

Description

91 00
92 00
99
10
90
2710 19
11 00
12 00
19 00
21
10
90
29
10
91
92
99
31 00
32 00
39 00
90
10
21
29
81
89
2710 91 00 00
2710 99 00 00
2711
2711 11 00 00
2711 12 00
10
90
2711 13 00
10
90
2711 14 00 00
2711 19 00 00
2711 21 00 00
2711 29 00 00
2712
2712 10 00
10
90
2712 20 00
10
90
2712 90 00
11
19
20
91
99

- - - - Other:
- - - - - Premium-grade petrol, whether or not leaded
- - - - - Regular grade petrol
- - - - - Other:
- - - - - - Aviation spirit
- - - - - - Other
- - Other:
- - - Medium oils:
- - - - Kerosene
- - - - Jet fuel
- - - - Other
- - - Heavy oils:
- - - - Gas oils:
- - - - - Containing not more than 0.035% by weight of sulphur (350 ppm)
- - - - - Other
- - - - Fuel oils:
- - - - - Heavy fuel oils for the manufacture of paraffin, bitumen, lubricating oils, bituminous extracts and the like
- - - - - Other:
- - - - - - Light medium
- - - - - - Heavy
- - - - - - Other
- - - - Lubricating oils and other oils:
- - - - - White oils
- - - - - Dielectric oils
- - - - - Base oils
- - - - - Other:
- - - - - - Spindle
- - - - - - Other:
- - - - - - - Lubricating preparations not elsewhere specified or included, containing 70% or more of
petroleum oils or oils obtained from bituminous minerals, these oils being the basic
constituents
- - - - - - - High-viscosity fuel, also known as Vacuum Residuum
- - - - - - - Other:
- - - - - - - - Preparations containing more than 60% of paraffin oils, more than 25% of naphthalene
oils and not more than 5% of aromatic oils
- - - - - - - - Other
- Waste oils:
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
- - Other
Petroleum gases and other gaseous hydrocarbons:
- Liquefied:
- - Natural gas
- - Propane:
- - - Commercial
- - - Other
- - Butanes:
- - - Commercial
- - - Other
- - Ethylene, propylene, butylene and butadiene
- - Other
- In gaseous state:
- - Natural gas
- - Other
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite
wax, peat wax and other mineral waxes, and similar products obtained by synthesis or by
other processes, whether or not coloured:
- Petroleum jelly:
- - - Crude
- - - Other
- Paraffin wax containing by weight less than 0.75% of oil:
- - - Crude
- - - Other
- Other:
- - - Ozokerite, lignite wax or peat wax:
- - - - Crude
- - - - Other
- - - Other:
- - - - Crude
- - - - Other:
- - - - - Microcrystalline wax
- - - - - Other

Rate of
duty (%)

2.5
2.5
20
20
2.5
2.5
20
2.5
2.5
2.5
2.5
2.5
2.5
2.5
10
2.5
35
35
35
10
35
35
35

2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
7.5

10
2.5
20
2.5
20
20
20
2.5
20

MOROCCO - No. 132 (15th Edition)

105

Code

Description

Rate of
duty (%)

2713 11 00 00
2713 12 00 00
2713 20 00 00
2713 90 00
10
90

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals:
- Petroleum coke:
- - Not calcined
- - Calcined
- Petroleum bitumen
- Other residues of petroleum oils or of oils obtained from bituminous minerals:
- - - Extracts derived from the treatment of lubricating oils with selective solvents
- - - Other

2.5
2.5
2.5

2713

2714
2714 10 00
10
90
2714 90 00
10
90
2715 00
10
10
90
91 00
92 00
99
10
90
2716 00 00 00

Bitumen and asphalt, natural; bituminous or oil shale and tar sands, asphaltites and asphaltic rocks:
- Bituminous or oil shale and tar sands:
- - - Containing by weight more than 60% of inert matter
- - - Containing by weight not more than 60% of inert matter
- Other:
- - - Containing by weight more than 60% of inert matter
- - - Containing by weight not more than 60% of inert matter
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen,
on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs):
- - - Bituminous mastics:
- - - - Made exclusively from asphalt rock or natural bitumen containing by weight not more than
18% of bitumen and not more than 82% of limestone
- - - - Other
- - - Other:
- - - - Cut-backs
- - - - Emulsions of petroleum bitumen and the like
- - - - Other:
- - - - - Coal-tar emulsion
- - - - - Other
Electrical energy (optional heading)

7.5
7.5

20
20
20
20

20
20
2.5
20
20
20
2.5/1000
kW/h

MOROCCO - No. 132 (15th Edition)

106

SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
NOTES
1. a) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those
headings and in no other heading of the Nomenclature.
b) Subject to paragraph A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in
those headings and in no other heading of this Section.
2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707
or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other
heading of the Nomenclature.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII are to be classified in the heading appropriate to that
product, provided that the constituents are:
a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without
first being repacked;
b) presented together; and
c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one
to another.

ADDITIONAL NOTE
1. Goods declared on import as being for use as fertilizers and thus benefiting from privileged tariff treatment may be subject to
control measures laid down by the competent authorities.

CHAPTER 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS,
OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
NOTES
1. Except where the context otherwise requires, the headings of this Chapter apply only to:
a) separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
b) the products mentioned in a) above dissolved in water;
c) the products mentioned in a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does
not render the product particularly suitable for specific use rather than for general use;
d) the products mentioned in a), b) or c) above with an added stabilizer (including an anti-caking agent) necessary for their
preservation or transport;
e) the products mentioned in a), b), c) or d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for
specific use rather than for general use.
2. In addition to dithionites and sulphoxylates, stabilized with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837),
fulminates, cyanates and thiocyanates of inorganic bases (heading 2842), organic products included in headings 2843 to 2846
and 2852 and carbides (heading 2849), only the following compounds of carbon are to be classified in this Chapter:
a) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids
(heading 2811);
b) halide oxides of carbon (heading 2812);
c) carbon disulphide (heading 2813);
d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842);
e) hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen
halides and cyanamide and its metal derivatives (heading 2853) other than calcium cyanamide, whether or not pure
(Chapter 31).
3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:
a) sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
b) organo-inorganic compounds other than those mentioned in Note 2 above;
c) products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
d) inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder,
granules or flakes, of heading 3207;
e) artificial graphite (heading 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals of heading 3824;
f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to
7105), or precious metals or precious metal alloys of Chapter 71;
g) the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a
metal), of Section XV; or
h) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001).

MOROCCO - No. 132 (15th Edition)

107

4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to
be classified in heading 2811.
5. Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading 2842.
6. Heading 2844 applies only to:
a) technetium (atomic 43), promethium (atomic 61), polonium (atomic 84) and all elements with an atomic number greater
than 84;
b) natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and
XV), whether or not mixed together;
c) compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed
together;
d) alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic
or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 Ci/g);
e) spent (irradiated) fuel elements (cartridges) of nuclear reactors;
f) radioactive residues whether or not usable.
The term isotopes, for the purposes of this Note and of the wording of headings 2844 and 2845, refers to:
individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of
which the natural isotopic composition has been artificially modified.
7. Heading 2848 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or
similar forms, they fall in heading 3818.

ADDITIONAL NOTE
1. Unless otherwise stated, any reference in this Chapter to salts shall include acid salts and basic salts.
Code

Description

Rate of
duty (%)

I. CHEMICAL ELEMENTS
2801
2801 10 00 00
2801 20 00
10
90
2801 30 00
10
90

Fluorine, chlorine, bromine and iodine:


- Chlorine
- Iodine:
- - - Crude
- - - Other
- Fluorine; bromine:
- - - Fluorine
- - - Bromine

7.5
7.5

2802 00 00
10
20
90

Sulphur, sublimed or precipitated; colloidal sulphur:


- - - Sublimed sulphur, whether or not washed
- - - Precipitated sulphur
- - - Colloidal sulphur

20
20
20

10
20
30
90

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included):
- - - Carbon black
- - - Acetylene black
- - - Anthracene black
- - - Other

2.5
7.5
7.5
7.5

2803 00 00

2804
2804 10 00 00
2804 21 00 00
2804 29 00 00
2804 30 00 00
2804 40 00 00
2804 50 00
10
90
2804 61 00 00
2804 69 00 00
2804 70 00 00
2804 80 00 00
2804 90 00 00
2805
2805 11 00 00
2805 12 00 00
2805 19 00
10

Hydrogen, rare gases and other non-metals:


- Hydrogen
- Rare gases:
- - Argon
- - Other
- Nitrogen
- Oxygen
- Boron; tellurium:
- - - Boron
- - - Tellurium
- Silicon:
- - Containing by weight not less than 99.99% of silicon
- - Other
- Phosphorus
- Arsenic
- Selenium
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury:
- Alkali or alkaline-earth metals:
- - Sodium
- - Calcium
- - Other:
- - - Potassium

35

7.5
7.5

35
7.5
7.5
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

108

Code

Description

20
30
90
2805 30 00 00
2805 40 00
10

- - - Lithium
- - - Caesium and rubidium
- - - Strontium and barium
- Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed
- Mercury:
- - - In flasks holding 34.5 kg (standard weight), of a FOB value, per flask, not exceeding 224 U.C.
(Universal Currency)
- - - Other

90

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5

II. INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NONMETALS


2806
2806 10 00

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid :


- Hydrogen chloride (hydrochloric acid):
- - - Gaseous
- - - Commercial
- - - Pure or chemically pure
- Chlorosulphuric acid

35
35
35
35

10
20
90

Sulphuric acid; oleum:


- - - Commercial sulphuric acid
- - - Pure or chemically pure sulphuric acid
- - - Oleum

35
10
35

10
20
90

Nitric acid; sulphonitric acids:


- - - Commercial nitric acid
- - - Pure or chemically pure nitric acid
- - - Sulphonitric acids

2.5
2.5
2.5

10
20
90
2806 20 00 00
2807 00 00

2808 00 00

2809
2809 10 00 00
2809 20 00
10
90
2810 00 00
10
90
2811
2811 11 00 00
2811 19 00
10
20
90
2811 21 00 00
2811 22 00 00
2811 23 00 00
2811 29 00
10
20
30
90

Diphosphorus pentoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined:
- Diphosphorus pentoxide
- Phosphoric acid and polyphosphoric acids:
- - - Phosphoric acid
- - - Other

35
35

Oxides of boron; boric acids:


- - - Boric acid and boric anhydride
- - - Other

7.5
7.5

Other inorganic acids and other inorganic oxygen compounds of non-metals:


- Other inorganic acids:
- - Hydrogen fluoride (hydrofluoric acid)
- - Other:
- - - Arsenic acid
- - - Hydrogen cyanide
- - - Other
- Other inorganic oxygen compounds of non-metals:
- - Carbon dioxide
- - Silicon dioxide
- - Sulphur dioxide
- - Other:
- - - Diarsenic trioxide
- - - Diarsenic pentoxide
- - - Oxides of nitrogen
- - - Other

35

7.5
7.5
7.5
7.5
20
2.5
7.5
7.5
7.5
7.5
7.5

III. HALOGEN OR SUPHUR COMPOUNDS OF NON-METALS


2812
2812 10 00
10
21
22
29
30
41
42
43
49
51
52
59
90
2812 90 00 00

Halides and halide oxides of non-metals:


- Chlorides and chloride oxides:
- - - Iodine chlorides
- - - Sulphur chlorides:
- - - - Disulphur dichloride
- - - - Sulphur dichloride
- - - - Other
- - - Selenium chloride oxide
- - - Phosphorus chlorides and chloride oxides:
- - - - Phosphorus trichloride oxide
- - - - Phosphorus trichloride
- - - - Phosphorus pentachloride
- - - - Other
- - - Thionyl chloride, carbonyl chloride (phosgene) and arsenic trichloride:
- - - - Thionyl chloride
- - - - Carbonyl chloride (phosgene)
- - - - Arsenic trichloride
- - - Other
- Other

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

2813
2813 10 00 00
2813 90
10 00
90
10
90

Description

Sulphides of non-metals; commercial phosphorus trisulphide:


- Carbon disulphide
- Other:
- - - Phosphorus sulphides, commercial phosphorus trisulphide
- - - Other:
- - - - Arsenic sulphides
- - - - Other

109
Rate of
duty (%)

7.5
7.5
7.5
7.5

IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF


METALS
2814
2814 10 00 00
2814 20 00 00

Ammonia, anhydrous or in aqueous solution:


- Anhydrous ammonia
- Ammonia in aqueous solution

2815

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium:
- Sodium hydroxide (caustic soda):
- - Solid
- - In aqueous solution (soda lye or liquid soda)
- Potassium hydroxide (caustic potash):
- - - Solid
- - - In aqueous solution (potash lye)
- Peroxides of sodium or potassium

7.5
7.5
7.5

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or


barium:
- Hydroxide and peroxide of magnesium:
- - - Hydroxide
- - - Peroxide
- Oxides, hydroxides and peroxides, of strontium or barium

7.5
7.5
7.5

Zinc oxide; zinc peroxide:


- - - Zinc oxide
- - - Zinc peroxide

2.5
7.5

2818 10 00 00
2818 20 00 00
2818 30 00 00

Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide:
- Artificial corundum, whether or not chemically defined
- Aluminium oxide, other than artificial corundum
- Aluminium hydroxide

7.5
7.5
7.5

2819
2819 10 00 00
2819 90 00
10
90

Chromium oxides and hydroxides:


- Chromium trioxide
- Other:
- - - Chromic oxide
- - - Other

2820
2820 10 00 00
2820 90 00 00

Manganese oxides:
- Manganese dioxide
- Other

7.5
7.5

2821

Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined
iron evaluated as Fe2O3:
- Iron oxides and hydroxides:
- - - Iron hydroxides
- - - Other
- Earth colours

7.5
7.5
7.5

Cobalt oxides and hydroxides; commercial cobalt oxides:


- - - Commercial cobalt oxides:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - - Other

7.5
7.5
7.5

2823 00 00 00

Titanium oxides

2.5

2824
2824 10 00 00
2824 20 00 00
2824 90 00 00

Lead oxides; red lead and orange lead:


- Lead monoxide (litharge, massicot)
- Red lead and orange lead
- Other

7.5
7.5
7.5

2825

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal
oxides, hydroxides and peroxides:
- Hydrazine and hydroxylamine and their inorganic salts
- Lithium oxide and hydroxide
- Vanadium oxides and hydroxides:
- - - Divanadium pentoxide
- - - Other

2815 11 00 00
2815 12 00 00
2815 20 00
10
90
2815 30 00 00
2816
2816 10 00
10
90
2816 40 00 00
2817 00
10 00
90 00
2818

2821 10 00
10
90
2821 20 00 00
2822 00
11 00
19 00
90 00

2825 10 00 00
2825 20 00 00
2825 30 00
10
90

7.5
7.5

20
20

7.5
7.5
7.5

7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

110

Code

Description

2825 40 00
10
90
2825 50 00
10
90
2825 60 00 00
2825 70 00 00
2825 80 00 00
2825 90 00
10
20
30
40
50
60
70
80
90

- Nickel oxides and hydroxides:


- - - Oxides
- - - Hydroxides
- Copper oxides and hydroxides:
- - - Oxides
- - - Hydroxides
- Germanium oxides and zirconium dioxide
- Molybdenum oxides and hydroxides
- Antimony oxides
- Other:
- - - Calcium oxides and hydroxides
- - - Calcium peroxides
- - - Beryllium oxides
- - - Beryllium hydroxides
- - - Tungsten oxides and hydroxides
- - - Zirconium oxides
- - - Mercury oxides
- - - Tin oxides: Stannous oxide (brown oxide) and stannic oxide (stannic anhydride)
- - - Other

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5

V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS


2826
2826 11 00 00
2826 12 00 00
2826 19
10 00
90
10
90
2826 20 00 00
2826 30 00 00
2826 90 00
10
90
2827

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts:


- Fluorides:
- - Of ammonium or of sodium
- - Of aluminium
- - Other:
- - - Sodium aluminium fluoride
- - - Other:
- - - - Of beryllium
- - - - Other
- Fluorosilicates of sodium or of potassium
- Sodium hexafluoroaluminate (synthetic cryolite)
- Other:
- - - Potassium fluozirconate
- - - Other

10
90
2827 59 00 00
2827 60 00
10
20
30
90

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides:
- Ammonium chloride
- Calcium chloride
- Other chlorides:
- - Of magnesium
- - Of aluminium
- - Of iron
- - Of cobalt
- - Of nickel
- - Of zinc
- - Other:
- - - Of tin
- - - Of barium
- - - Other
- Chloride oxides and chloride hydroxides:
- - Of copper
- - Other:
- - - Of lead
- - - Other
- Bromides and bromide oxides:
- - Bromides of sodium or of potassium:
- - - Sodium bromide
- - - Potassium bromide
- - Other
- Iodides and iodide oxides:
- - - Sodium iodide
- - - Potassium iodide
- - - Other iodides
- - - Other

2828
2828 10 00 00
2828 90 00
10
20
30
40
90

Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites:


- Commercial calcium hypochlorite and other calcium hypochlorites
- Other:
- - - Chlorites
- - - Hypobromites
- - - Sodium hypochlorites
- - - Potassium hypochlorites
- - - Other hypochlorites

2827 10 00 00
2827 20 00 00
2827 31 00 00
2827 32 00 00
2827 33 00 00
2827 34 00 00
2827 35 00 00
2827 36 00 00
2827 39 00
10
20
90
2827 41 00 00
2827 49 00
10
90
2827 51 00

2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5

7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
35
35
35

MOROCCO - No. 132 (15th Edition)

Code

Description

2829
2829 11 00 00
2829 19
10 00
20 00
30 00
90 00
2829 90 00
10
20
30
40
50
60
90
2830
2830 10 00
10
90
2830 20 00 00
2830 30 00 00
2830 90 00
11
19
20
30
40
50
60
70
80
90

Chlorates and perchlorates; bromates and perbromates; iodates and periodates:


- Chlorates:
- - Of sodium
- - Other:
- - - Of ammonium
- - - Of potassium
- - - Of barium
- - - Other
- Other:
- - - Ammonium perchlorate
- - - Sodium perchlorate
- - - Potassium perchlorate
- - - Other perchlorates
- - - Bromates, perbromates
- - - Iodates
- - - Other
Sulphides; polysulphides, whether or not chemically defined:
- Sodium sulphides:
- - - Sodium sulphide
- - - Other
- Zinc sulphide
- Cadmium sulphide
- Other:
- - - Polysulphides:
- - - - Of potassium, calcium, barium, iron, tin
- - - - Other
- - - Sulphides:
- - - - Of potassium
- - - - Of barium
- - - - Of tin
- - - - Of mercury
- - - - Of calcium
- - - - Of antimony
- - - - Of iron
- - - - Other

2831
2831 10 00 00
2831 90 00 00

Dithionites and sulphoxylates:


- Of sodium
- Other

2832
2832 10 00

Sulphites; thiosulphates:
- Sodium sulphites:
- - - Sodium hydrogen sulphite
- - - Sodium sulphite
- Other sulphites:
- - - Calcium sulphite
- - - Other
- Thiosulphates

10
90
2832 20 00
10
90
2832 30 00 00
2833
2833 11 00 00
2833 19 00 00
2833 21 00 00
2833 22 00 00
2833 23 00 00
2833 24 00 00
2833 25 00 00
2833 26 00 00
2833 27 00 00
2833 29 00
10
20
30
40
90
2833 30 00
10
20
30
90
2833 40 00
10
20
90

Sulphates; alums; peroxosulphates (persulphates):


- Sodium sulphates:
- - Disodium sulphate
- - Other
- Other sulphates:
- - Of magnesium
- - Of aluminium
- - Of chromium
- - Of nickel
- - Of copper
- - Of zinc
- - Of barium
- - Other:
- - - Of cadmium
- - - Of cobalt, of titanium
- - - Of iron
- - - Of mercury, of lead
- - - Other
- Alums:
- - - Of ammonium
- - - Of potassium
- - - Of chromium
- - - Other
- Peroxosulphates (persulphates):
- - - Of potassium
- - - Of ammonium
- - - Other

111
Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

2.5
7.5
7.5
7.5
7.5

7.5
7.5
27.5
35
2.5
7.5
35
10
7.5
2.5
2.5
2.5
2.5
2.5
35
35
35
35
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

112

Code

Description

2834
2834 10 00 00
2834 21
10 00
90 00
2834 29
10
10
90
90
10
20
30
40
50
60
80
2835
2835 10 00 00
2835 22 00 00
2835 23 00 00
2835 24
10 00
90 00
2835 25 00 00
2835 26 00 00
2835 29
10 00
90
10
20
90
2835 31 00 00
2835 39
10 00
90 00
2836
2836 10 00 00
2836 20
10 00
90 00
2836 30 00 00
2836 40 00 00
2836 50 00 00
2836 60 00 00
2836 70 00
10
90
2836 91 00 00
2836 92 00 00
2836 99 00
10
91
92
93
94
99
2837
2837 11 00 00
2837 19 00
10
20
30
90
2837 20 00
10

Nitrites; nitrates:
- Nitrites
- Nitrates:
- - Of potassium:
- - - For use as fertilizer
- - - Other
- - Other:
- - - Calcium nitrate with a nitrogen content not exceeding 16%:
- - - - Put up in tablets, in similar forms, or in packings of a gross weight not exceeding 10 kg
- - - - Other
- - - Other:
- - - - Of barium
- - - - Of beryllium, of cadmium, of cobalt, of nickel
- - - - Of copper, of mercury
- - - - Of lead
- - - - Of calcium, with a nitrogen content exceeding 16%
- - - - Of bismuth
- - - - Other
Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined:
- Phosphinates (hypophosphites) and phosphonates (phosphites)
- Phosphates:
- - Of mono- or disodium
- - Of trisodium
- - Of potassium:
- - - For use as fertilizer
- - - Other
- - Calcium hydrogenorthophosphate (dicalcium phosphate)
- - Other phosphates of calcium
- - Other:
- - - Triammonium orthophosphate
- - - Other:
- - - - Ammonium phosphates
- - - - Sodium phosphates
- - - - Other phosphates
- Polyphosphates:
- - Sodium triphosphate (sodium tripolyphosphate)
- - Other:
- - - Of potassium, for use as fertilizer
- - - Other
Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate:
- Commercial ammonium carbonate and other ammonium carbonates
- Disodium carbonate:
- - - Dense, granulated
- - - Other
- Sodium hydrogencarbonate (sodium bicarbonate)
- Potassium carbonates
- Calcium carbonate
- Barium carbonate
- Lead carbonates:
- - - Basic (white lead)
- - - Other
- Other:
- - Lithium carbonates
- - Strontium carbonate
- - Other:
- - - Bismuth carbonate
- - - Other:
- - - - Magnesium carbonates
- - - - Copper carbonates
- - - - Carbonates of beryllium or of cobalt
- - - - Other carbonates
- - - - Peroxocarbonates
Cyanides, cyanide oxides and complex cyanides:
- Cyanides and cyanide oxides:
- - Of sodium
- - Other:
- - - Of potassium
- - - Of calcium
- - - Of cadmium
- - - Other
- Complex cyanides:
- - - Ammonium ferricyanide

Rate of
duty (%)

7.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5

7.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5

7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

20
30
40
50
90
2838 00
10 00
20 00
90 00
2839
2839 11 00 00
2839 19 00 00
2839 20 00 00
2839 90
11 00
19 00
90
10
90
2840
2840 11 00
10
90
2840 19 00 00
2840 20 00 00
2840 30 00
10
90
2841
2841 10 00 00
2841 20 00
10
90
2841 30 00 00
2841 50
10
10
90
90 00
2841 61 00 00
2841 69 00 00
2841 70 00 00
2841 80 00 00
2841 90 00
10
20
30
90
2842
2842 10
11 00
19 00
90 00
2842 90 00
11
12
13
14
15
16
19
21
22
23
24

113
Rate of
duty (%)

- - - Sodium ferricyanide
- - - Potassium ferricyanide
- - - Other ferricyanides
- - - Sulphocyanides
- - - Other complex cyanides

7.5
7.5
7.5
7.5
7.5

Fulminates, cyanates and thiocyanates:


- - - Fulminates
- - - Cyanates
- - - Thiocyanates

7.5
7.5
7.5

Silicates; commercial alkali metal silicates:


- Of sodium:
- - Sodium metasilicates
- - Other
- Of potassium
- Other:
- - - Commercial silicates of other alkali metals:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Of zirconium
- - - - Other
Borates; peroxoborates (perborates):
- Disodium tetraborate (refined borax):
- - Anhydrous:
- - - For the manufacture of sodium peroxoborate
- - - Other
- - Other
- Other borates
- Peroxoborates (perborates):
- - - Of sodium
- - - Other
Salts of oxometallic or peroxometallic acids:
- Aluminates
- Chromates of zinc or of lead:
- - - Of zinc
- - - Of lead
- Sodium dichromate
- Other chromates and dichromates; peroxochromates:
- - - Dichromates and peroxochromates:
- - - - Potassium dichromate
- - - - Other
- - - Other
- Manganites, manganates and permanganates:
- - Potassium permanganate
- - Other
- Molybdates
- Tungstates (wolframates)
- Other:
- - - Antimonates
- - - Zincates
- - - Vanadates
- - - Other
Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not
chemically defined), other than azides:
- Double or complex silicates, including aluminosilicates whether or not chemically defined:
- - - Aluminosilicates, not chemically defined:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - - Other
- Other:
- - - Arsenites:
- - - - Of mercury
- - - - Of sodium
- - - - Of zinc
- - - - Of copper
- - - - Of lead
- - - - Of calcium
- - - - Other
- - - Arsenates:
- - - - Of mercury
- - - - Of sodium
- - - - Of potassium
- - - - Of calcium

27.5
27.5
35
35
27.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35

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114

Code

Description

25
26
29
31
35
41
45
51
55
61
65
71
75
79
90

- - - - Of copper
- - - - Of lead
- - - - Other
- - - Other:
- - - - Simple, double or complex salts of selenium or tellurium acids
- - - - Ammonium chlorostannate
- - - - Double or complex iodides
- - - - Ammonium nickel sulphate
- - - - Double or complex sulphates
- - - - Double or complex phosphates
- - - - Double or complex carbonates
- - - - Double or complex zincates or vanadates
- - - - Double or complex chromates
- - - - Double or complex dichromates or perchromates
- - - - Ammonium zinc chloride
- - - - Other

Rate of
duty (%)

35
35
35
7.5
35
35
35
35
35
35
35
35
35
35
35

VI. MISCELLANEOUS
2843
2843 10 00
10
90
2843 21 00 00
2843 29 00 00
2843 30 00 00
2843 90 00
10
90
2844
2844 10
10 00
90
10
91
99
2844 20 00 00
2844 30

10 00

21 00
29 00
30 00
90
10
90
2844 40 00
10
21
29
91
92
99
2844 50 00 00

Colloidal precious metals; inorganic or organic compounds of precious metals, whether or


not chemically defined; amalgams of precious metals:
- Colloidal precious metals:
- - - Silver
- - - Other
- Silver compounds:
- - Silver nitrate
- - Other
- Gold compounds
- Other compounds; amalgams:
- - - Amalgams
- - - Other
Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these
products:
- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products
and mixtures containing natural uranium or natural uranium compounds:
- - - Ferro-uranium
- - - Other:
- - - - Unwrought; waste and scrap
- - - - Other:
- - - - - Bars, rods, profiles, wire, plates, sheets and strip
- - - - - Other
- Uranium enriched in U235 and its compounds; plutonium and its compounds; alloys, dispersions
(including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products
- Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions
(including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products:
- - - Uranium depleted in U235; thorium; alloys (including cermets):
- - - - Unwrought; waste and scrap
- - - - Worked:
- - - - - Bolts and nuts (whether or not threaded), screws, screw hooks and screw rings, rivets, cotter-pins, cotters and the like, washers (including split washers and spring washers):
- - - - - - For fixing orthopaedic appliances or for medical and/or surgical uses, imported by or on
behalf of the practitioners concerned (proof of use and inventory figures may be requested at a later date)
- - - - - - Other
- - - - - Other
- - - Other:
- - - - Inorganic compounds of thorium or of uranium depleted in U235, whether or not intermixed
- - - - Other
- Radioactive elements and isotopes and compounds other than those of subheading 2844 10,
2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues:
- - - Inorganic products of the kind used as luminophores
- - - Radioactive residues:
- - - - Of thorium or of uranium depleted in U235, whether or not intermixed
- - - - Other
- - - Other:
- - - - Artificial radioactive isotopes and their compounds
- - - - Fissile chemical elements and isotopes; their compounds, alloys, dispersions and cermets
- - - - Other radioactive chemical elements and radioactive isotopes, their compounds, inorganic
or organic; alloys, dispersions and cermets, containing these elements or isotopes or their
inorganic or organic compounds
- Spent (irradiated) fuel elements (cartridges) of nuclear reactors

7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5

7.5

2.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

115
Rate of
duty (%)

Code

Description

2845 10 00 00
2845 90 00
10
90

Isotopes other those of heading 2844; compounds, inorganic or organic, of such isotopes,
whether or not chemically defined:
- Heavy water (deuterium oxide)
- Other:
- - - Deuterium and compounds thereof; mixtures and solutions containing deuterium, in which the
ratio of deuterium atoms to hydrogen atoms exceeds 1:5 000
- - - Other

2846 10 00 00
2846 90 00 00

Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of


mixtures of these metals:
- Cerium compounds
- Other

7.5
7.5

Hydrogen peroxide, whether or not solidified with urea:


- - - Solid
- - - Other

7.5
7.5

2845

2846

2847 00 00
10
90
2848 00
10 00
21 00
29 00
30
10
20
90
91 00
99 00
2849
2849 10
10 00
91 00
99 00
2849 20
10 00
91 00
99 00
2849 90
10
10
20
90
91 00
99 00
2850 00
10
11
19
21
29
30
91
99
91 00
99 00
2851 00 00
10
20
30
40
90

Phosphides, whether or not chemically defined, excluding ferrophosphorus:


- - - Of copper (phosphor copper) containing more than 15% by weight of phosphorus:
- - - - Chemically defined
- - - - Other:
- - - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - - Other
- - - Of other metals or non-metals:
- - - - Chemically defined:
- - - - - Of calcium
- - - - - Of zinc
- - - - - Other
- - - - Other:
- - - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - - Other
Carbides, whether or not chemically defined:
- Of calcium:
- - - Chemically defined
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- Of silicon:
- - - Chemically defined
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- Other:
- - - Chemically defined:
- - - - Of boron
- - - - Of aluminium, chromium, molybdenum, tungsten, vanadium, tantalum or titanium
- - - - Other
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other

7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other
than compounds which are also carbides of heading 2849:
- - - Chemically defined:
- - - - Hydrides
- - - - Nitrides
- - - - Azides:
- - - - - Of lead
- - - - - Other
- - - - Silicides
- - - - Borides:
- - - - - Of calcium
- - - - - Other
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other

7.5
7.5

Other inorganic compounds (including distilled or conductivity water and water of similar
purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals:
- - - Liquid air (whether or not rare gases have been removed); compressed air
- - - Distilled and conductivity water and water of similar purity
- - - Amalgams, other than amalgams of precious metals
- - - Cyanogen chloride
- - - Other

35
35
35
35
35

7.5
7.5
7.5
7.5
7.5
7.5
7.5

116

MOROCCO - No. 132 (15th Edition)

CHAPTER 29
ORGANIC CHEMICALS
NOTES
1. Except where the context otherwise requires, the headings of this Chapter apply only to:
a) separate chemically defined organic compounds, whether or not containing impurities;
b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of
acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
c) the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading
2940, or the products of heading 2941, whether or not chemically defined;
d) the products mentioned in a), b) or c) above dissolved in water;
e) the products mentioned in a), b) or c) above dissolved in other solvents provided that the solution constitutes a normal
and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
f) the products mentioned in a), b), c), d) or e) above with an added stabilizer (including an anti-caking agent) necessary for
their preservation or transport;
g) the products mentioned in a), b), c), d), e) or f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product
particularly suitable for specific use rather than for general use;
h) the following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for
these salts and diazotizable amines and their salts.
2. This Chapter does not cover:
a) goods of heading 1504 or crude glycerol of heading 1520;
b) ethyl alcohol (heading 2207 or 2208);
c) methane or propane (heading 2711);
d) the compounds of carbon mentioned in Note 2 to Chapter 28;
e) urea (heading 3102 or 3105);
f) colouring matter of vegetable or animal origin (heading 3203); synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212);
g) enzymes (heading 3507);
h) metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar
forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar
lighters and of a capacity not exceeding 300 cm (heading 3606);
ij) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers
put up in packings for retail sale, of heading 3824; or
k) optical elements, for example, of ethylenediamine tartrate (heading 9001).
3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.
4. In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated
derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or
nitrosulphohalogenated derivatives.
Nitro and nitroso groups are not to be taken as nitrogen-functions for the purposes of heading 2929.
For the purposes of headings 2911, 2912, 2914, 2918 and 2922, oxygen-function is to be restricted to the functions (the
characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920.
5. a) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters
are to be classified with that compound which is classified in the heading which occurs last in numerical order in these
sub-Chapters.
b) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same
heading as the corresponding acid-function compounds.
c) Subject to Note 1 to Section VI and Note 2 to Chapter 28:
1) inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of subChapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound;
2) salts formed between organic compounds of sub-Chapters I to X or heading 2942 are to be classified in the heading
appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed,
whichever occurs last in numerical order in the Chapter; and
3) co-ordination compounds, other than products classifiable in sub-chapter XI or heading 2941, are to be classified in
the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by
cleaving of all metal bonds, other than metal-carbon bonds.
d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol
(heading 2905).
e) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6. The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of
hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.
Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only
have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

MOROCCO - No. 132 (15th Edition)

117

7. Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of
aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with
polybasic acids or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclizing function or
functions here listed.
8. For the purposes of heading 2937:
a) the term hormones includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);
b) the expression used primarily as hormones applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in
the synthesis of products of this heading.

SUBHEADING NOTES
1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by
any other subheading and that there is no residual subheading named Other in the series of subheadings concerned.
2. Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.
Code

Description

Rate of
duty (%)

I. HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED


OR NITROSATED DERIVATIVES
2901
2901 10 00
10
90
2901 21 00 00
2901 22 00 00
2901 23 00
10
90
2901 24 00 00
2901 29 00
10
90
2902
2902 11 00
10
90
2902 19 00
10
21
29
91
99
2902 20 00
10
90
2902 30 00
10
90
2902 41 00
10
90
2902 42 00
10
90
2902 43 00
10
90
2902 44 00
10
90
2902 50 00 00
2902 60 00 00
2902 70 00 00

Acyclic hydrocarbons:
- Saturated:
- - - For use as power or heating fuel
- - - Other
- Unsaturated:
- - Ethylene
- - Propene (propylene)
- - Butene (butylene) and isomers thereof:
- - - For use as power or heating fuel
- - - Other
- - Buta-1,3-diene and isoprene
- - Other:
- - - For use as power or heating fuel
- - - Other
Cyclic hydrocarbons:
- Cyclanes, cyclenes and cycloterpenes:
- - Cyclohexane:
- - - For use as power or heating fuel
- - - Other
- - Other:
- - - Cyclanic or cyclenic:
- - - - Azulenes
- - - - Other:
- - - - - For use as power or heating fuel
- - - - - Other
- - - Cycloterpenic:
- - - - Pinene, camphene, dipentene
- - - - Other
- Benzene:
- - - For use as power or heating fuel
- - - Other
- Toluene:
- - - For use as power or heating fuel
- - - Other
- Xylenes:
- - o-Xylene:
- - - For use as power or heating fuel
- - - Other
- - m-Xylene:
- - - For use as power or heating fuel
- - - Other
- - p-Xylene:
- - - For use as power or heating fuel
- - - Other
- - Mixed xylene isomers:
- - - For use as power or heating fuel
- - - Other
- Styrene
- Ethylbenzene
- Cumene

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

118

Code

Description

2902 90 00
10
20
30
40
90
2903
2903 11 00
10
90
2903 12 00 00
2903 13 00 00
2903 14 00 00
2903 15 00 00
2903 19 00
10
20
90
2903 21 00 00
2903 22 00 00
2903 23 00 00
2903 29 00 00
2903 30 00
11
19
21
29
90
2903 41 00 00
2903 42 00 00
2903 43 00 00
2903 44 00
10
90
2903 45 00
10
21
29
91
92
93
94
95
96
97
99
2903 46 00
10
20
90
2903 47 00 00
2903 49
10
01
02
03
04
05
06
07
08
09
11
12
13
14
15
16
17

- Other:
- - - Naphthalene
- - - Anthracene
- - - Diphenyl, triphenyls
- - - Cymenes
- - - Other
Halogenated derivatives of hydrocarbons:
- Saturated chlorinated derivatives of acyclic hydrocarbons:
- - Chloromethane (methyl chloride) and chloroethane (ethyl chloride):
- - - Chloromethane
- - - Chloroethane
- - Dichloromethane (methylene chloride)
- - Chloroform (trichloromethane)
- - Carbon tetrachloride
- - Ethylene dichloride (ISO) 1,2-dichloroethane
- - Other:
- - - 1,1,1-Trichloroethane (methyl chloroform)
- - - 1,2-Dichloropropane (propylene dichloride) and dichlorobutanes
- - - Other
- Unsaturated chlorinated derivatives of acyclic hydrocarbons:
- - Vinyl chloride (chloroethylene)
- - Trichloroethylene
- - Tetrachloroethylene (perchloroethylene)
- - Other
- Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons:
- - - Fluorinated derivatives:
- - - - 1,1,3,3,3-Pentafluoro-2-(trifluoromethyl)prop-1-ene
- - - - Other
- - - Brominated derivatives:
- - - - Methyl bromide
- - - - Other
- - - Iodinated derivatives
- Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:
- - Trichlorofluoromethane
- - Dichlorodifluoromethane
- - Trichlorotrifluoroethanes
- - Dichlorotetrafluoroethanes and chloropentafluoroethane:
- - - Dichlorotetrafluoroethanes
- - - Chloropentafluoroethane
- - Other derivatives perhalogenated only with fluorine and chlorine:
- - - Chlorotrifluoromethane
- - - Pentachlorofluoroethane and tetrachlorodifluoroethanes:
- - - - Pentachlorofluoroethanes
- - - - Tetrachlorodifluoroethanes
- - - Other:
- - - - Heptachlorofluoropropanes
- - - - Hexachlorodifluoropropanes
- - - - Pentachlorotrifluoropropanes
- - - - Tetrachlorotetrafluoropropanes
- - - - Trichloropentafluoropropanes
- - - - Dichlorohexafluoropropanes
- - - - Chloroheptafluoropropanes
- - - - Other
- - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes:
- - - Bromochlorodifluoromethane
- - - Bromotrifluoromethanes
- - - Dibromotetrafluoroethanes
- - Other perhalogenated derivatives
- - Other:
- - - Derivatives of methane, ethane or propane, halogenated only with fluorine and chlorine:
- - - - Chlorofluoromethane (CH2FCl: HCFC-31)
- - - - Chlorofluoroethanes (C2H4FCl: HCFC-151)
- - - - Chlorofluoropropanes (C3H6FCl: HCFC-271)
- - - - Dichlorofluoromethanes (CHFCl2: HCFC-21)
- - - - Chlorodifluoromethanes (CHF2Cl: HCFC-22)
- - - - Dichlorofluoroethanes (C2H3FCl2: HCFC-141)
- - - - 1,1-Dichloro-1-fluoroethane (CH3CFCl2: HCFC-141b)
- - - - Trichlorofluoroethanes (C2H2FCl3: HCFC-131)
- - - - Tetrachlorofluoroethanes (C2HFCl4: HCFC-121)
- - - - Chlorodifluoroethanes (C2H3F2Cl: HCFC-142)
- - - - 1-Chloro-1.1-difluoroethane (CH3CFCl2: HCFC-141b)
- - - - Dichlorodifluoroethanes (C2H2F2Cl2: HCFC-132)
- - - - Trichlorodifluoroethanes (C2HF2Cl3: HCFC-122)
- - - - Chlorotrifluoroethanes (C2H2F3Cl: HCFC-133)
- - - - Dichlorotrifluoroethanes (C2HF3Cl2: HCFC-123)
- - - - 1,1-Dichloro-2,2,2-trifluoroethane (CHCl2CF3: HCFC-123)

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
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7.5
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MOROCCO - No. 132 (15th Edition)

Code

Description

18
19
21
22
23
24
25
26
27
28
29
31
32
33
34
35
36
37
38
39
41
42
43
49
90
20
01
02
03
04
05
06
07
08
09
11
12
13
14
15
16
17
18
19
21
22
23
24
25
26
27
28
29
31
32
33
34
35
36
39
90
90 00
2903 51 00 00
2903 59 00 00
2903 61 00
10
20
90
2903 62
10 00
90 00
2903 69
10 00
90 00

- - - - Chlorotetrafluoroethanes (C2HF4Cl: HCFC-124)


- - - - 1-Chloro-1,2,2,2-tetrafluoroethanes (CHFCLCF3: HCFC-124)
- - - - Dichlorofluoropropanes (C3H5FCl2: HCFC-261)
- - - - Trichlorofluoropropanes (C3H4FCl3: HCFC-251)
- - - - Tetrachlorofluoropropanes (C3H3FCl4: HCFC-241)
- - - - Pentachlorofluoropropanes (C3H2FCl5: HCFC-231)
- - - - Hexachlorofluoropropanes (C3HFCl6: HCFC-221)
- - - - Chlorodifluoropropanes (C3H5F2Cl: HCFC-262)
- - - - Dichlorodifluoropropanes (C3H4F2Cl2: HCFC-252)
- - - - Trichlorodifluoropropanes (C3H3F2Cl3: HCFC-242)
- - - - Tetrachlorodifluoropropanes (C3H2F2Cl4: HCFC-232)
- - - - Pentachlorodifluoropropanes (C3HF2Cl5: HCFC-222)
- - - - Chlorotrifluoropropanes (C3H4F3Cl: HCFC-253)
- - - - Dichlorotrifluoropropanes (C3H3F3Cl2: HCFC-243)
- - - - Trichlorotrifluoropropanes (C3H2F3Cl3: HCFC-233)
- - - - Tetrachlorotrifluoropropanes (C3HF3Cl4: HCFC-223)
- - - - Chlorotetrafluoropropanes (C3H3F4Cl: HCFC-244)
- - - - Dichlorotetrafluoropropanes (C3H2F4Cl2: HCFC-234)
- - - - Trichlorotetrafluoropropanes (C3HF4Cl3: HCFC-224)
- - - - Chloropentafluoropropanes (C3H2F5Cl: HCFC-235)
- - - - Dichloropentafluoropropanes (C3HF5Cl2: HCFC-225)
- - - - 1,1-Dichloro-2,2,3,3,3- pentafluoropropane (CF3CF2CHCl2: HCFC-225ca)
- - - - 1,3-Dichloro-1.2,2,3,3- pentafluoropropane (CF2ClCF2CHClF: HCFC-225cb)
- - - - Chlorohexafluoropropane (C3HF6Cl: HCFC-226)
- - - - Other
- - - Derivatives of methane, ethane or propane, halogenated only with fluorine and bromine:
- - - - Bromofluoromethane
- - - - Dibromofluoromethane
- - - - Bromodifluoromethane
- - - - Bromofluoroethanes
- - - - Dibromofluoroethanes
- - - - Tribromofluoroethanes
- - - - Tetrabromofluoroethanes
- - - - Bromodifluoroethanes
- - - - Dibromodifluoroethanes
- - - - Tribromodifluoroethanes
- - - - Bromotrifluoroethanes
- - - - Dibromotrifluoroethanes
- - - - Bromotetrafluoroethanes
- - - - Bromofluoropropanes
- - - - Dibromofluoropropanes
- - - - Tribromofluoropropanes
- - - - Tetrabromofluoropropanes
- - - - Pentabromofluoropropanes
- - - - Hexabromofluoropropanes
- - - - Bromodifluoropropanes
- - - - Dibromodifluoropropanes
- - - - Tribromodifluoropropanes
- - - - Tetrabromodifluoropropanes
- - - - Pentabromodifluoropropanes
- - - - Bromotrifluoropropanes
- - - - Dibromotrifluoropropanes
- - - - Tribromotrifluoropropanes
- - - - Tetrabromotrifluoropropanes
- - - - Bromotetrafluoropropanes
- - - - Dibromotetrafluoropropanes
- - - - Tribromotetrafluoropropanes
- - - - Bromopentafluoropropanes
- - - - Dibromopentafluoropropanes
- - - - Bromohexafluoropropanes
- - - - Other
- - - Other
- Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:
- - 1,2,3,4,5,6-Hexachlorocyclohexane
- - Other
- Halogenated derivatives of aromatic hydrocarbons:
- - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene:
- - - Chlorobenzene
- - - p-dichlorobenzene
- - - Other
- - Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane):
- - - DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)
- - - Other
- - Other:
- - - Dichloronaphtalenes and octochloronaphtalenes
- - - Other

119
Rate of
duty (%)

7.5
7.5
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7.5
7.5
7.5
7.5
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7.5
7.5
7.5
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7.5
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7.5
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7.5
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MOROCCO - No. 132 (15th Edition)

120

Code

Description

2904
2904 10 00
10
90
2904 20
10
10
90
90
10
20
30
90
2904 90 00
11
19
20
31
39
80

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated:


- Derivatives, containing only sulpho groups, their salts and ethyl esters:
- - - Aromatic
- - - Other
- Derivatives containing only nitro or only nitroso groups:
- - - Mono-, di- and trinitrotoluenes:
- - - - Trinitrotoluenes
- - - - Mono- and dinitrotoluenes
- - - Other:
- - - - Dinitronaphtalenes
- - - - Trinitrobutylmetaxylene
- - - - Dinitrobutylparacymene
- - - - Other
- Other:
- - - Sulphonated derivatives:
- - - - Aromatic
- - - - Other
- - - Sulphohalogenated derivatives
- - - Nitrohalogenated derivatives:
- - - - Trichloronitromethane (chloropicrin)
- - - - Other
- - - Other compound derivatives

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR


NITROSATED DERIVATIVES
2905
2905 11 00 00
2905 12 00 00
2905 13 00 00
2905 14 00
10
90
2905 15 00 00
2905 16 00
10
90
2905 17 00 00
2905 19 00
10
91
99
2905 22 00
10
20
90
2905 29
10 00
90
10
20
90
2905 31 00 00
2905 32 00 00
2905 39
10 00
90
10
90
2905 41 00 00
2905 42 00 00
2905 43 00 00
2905 44 00
10
90
2905 45 00 00
2905 49
10 00
20 00
30 00

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:


- Saturated monohydric alcohols:
- - Methanol (methyl alcohol)
- - Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)
- - Butan-1-ol (n-butyl alcohol)
- - Other butanols:
- - - Tertiary-butyl alcohol
- - - Other butanols
- - Pentanol (amyl alcohol) and isomers thereof
- - Octanol (octyl alcohol) and isomers thereof:
- - - 2-Ethyl-1-hexanol (octanol isomer)
- - - Other
- - Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)
- - Other:
- - - Metal alcoholates
- - - Other:
- - - - 3,3-Dimethylbutan-2-ol (pinacolyl alcohol)
- - - - Other
- Unsaturated monohydric alcohols:
- - Acyclic terpene alcohols:
- - - Geraniol and citronellol
- - - Linalol, rhodinol, nerol and vetirol
- - - Other
- - Other:
- - - Metal alcoholates
- - - Other:
- - - - Oleyl alcohol
- - - - Allyl alcohol
- - - - Other
- Diols:
(1)
- - Ethylene glycol (ethanediol)
- - Propylene glycol (propane-1,2-diol)
- - Other:
- - - Metal alcoholates
- - - Other:
- - - - Hexyleneglycol
- - - - Other diols
- Other polyhydric alcohols:
- - 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)
- - Pentaerythritol
- - Mannitol
- - D-glucitol (sorbitol):
- - - In aqueous solution
- - - Other
- - Glycerol
- - Other:
- - - Chloral hydrate
- - - Metal alcoholates
- - - Esters of glycerol with acid-function compounds of heading 2904

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
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MOROCCO - No. 132 (15th Edition)

Code

Description

90
10
90
2905 51 00 00
2905 59
10 00
20 00
80
10
30
90
2906
2906 11 00 00
2906 12 00 00
2906 13 00
10
90
2906 14 00 00
2906 19 00
10
90
2906 21 00 00
2906 29
10 00
90
10
20
90

- - - Other:
- - - - Triols and other tetrols
- - - - Other polyhydric alcohols
- Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:
- - Ethchlorvynol (INN)
- - Other:
- - - Of chloral hydrate
- - - Of metal alcoholates
- - - Other:
- - - - Of saturated monohydric alcohols
- - - - Of unsaturated monohydric alcohols
- - - - Halogenated, sulphonated, nitrated or nitrosated derivatives of polyhydric alcohols
Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Cyclanic, cyclenic or cycloterpenic:
- - Menthol
- - Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols
- - Sterols and inositols:
- - - Sterols
- - - Inositols
- - Terpineols
- - Other:
- - - Metal alcoholates
- - - Other
- Aromatic:
- - Benzyl alcohol
- - Other:
- - - Metal alcoholates
- - - Other:
- - - - Cinnamyl alcohol
- - - - Phenethyl alcohol
- - - - Other

121
Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
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7.5
7.5
7.5
7.5

III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED,


SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2907
2907 11 00 00
2907 12 00 00
2907 13 00
10
90
2907 14 00 00
2907 15 00 00
2907 19 00 00
2907 21 00 00
2907 22 00
10
90
2907 23 00 00
2907 29 00
10
20
30
90
2908
2908 10 00 00
2908 20 00
10
90
2908 90 00
11
12
13
14
15
16
19
90

Phenols; phenol-alcohols:
- Monophenols:
- - Phenol (hydroxybenzene) and its salts
- - Cresols and their salts
- - Octylphenol, nonylphenol and their isomers; salts thereof:
- - - Octylphenol, nonylphenol and their salts
- - - Other
- - Xylenols and their salts
- - Naphthols and their salts
- - Other
- Polyphenols, phenol-alcohols:
- - Resorcinol and its salts
- - Hydroquinone (quinol) and its salts:
- - - Hydroquinone
- - - Other
- - 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts
- - Other:
- - - Dihydroxynaphtalenes and their salts
- - - 2,2-Di-(p-hydroxyphenyl)propane
- - - Phenol-alcohols
- - - Other
Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols:
- Derivatives containing only halogen substituents and their salts
- Derivatives containing only sulpho groups, their salts and esters:
- - - Naphthalenesulphonic acids and their salts
- - - Other
- Other:
- - - Nitrated and nitrosated derivatives:
- - - - Trinitrophenol (picric acid)
- - - - Salts of picric acid
- - - - Lead trinitroresorcinate
- - - - Trinitroxylenols and their salts
- - - - Dinitrocresols, trinitrometacresol
- - - - Nitrophenols and their salts
- - - - Other
- - - Compound derivatives

7.5
7.5
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2.5
7.5
2.5
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2.5

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MOROCCO - No. 132 (15th Edition)

122

Code

Description

Rate of
duty (%)

IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES,


EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS,
AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
2909

2909 11 00 00
2909 19 00
10
90
2909 20 00 00
2909 30 00
10
20
30
40
90
2909 41 00 00
2909 42 00 00
2909 43 00 00
2909 44 00 00
2909 49 00
10
90
2909 50 00
10
90
2909 60 00 00
2910
2910 10 00 00
2910 20 00 00
2910 30 00 00
2910 90 00 00
2911 00 00
10
90

Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - Diethyl ether
- - Other:
- - - Ethyl ether; di(chloroethyl) ether
- - - Other
- Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
- Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - Musk ambrette (2-methoxy-3,5-dinitro-4-methyl-t-butylbenzene)
- - - Diphenyl ether
- - - Mono- and dinitrophenetols
- - - Anethole
- - - Other
- Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - 2,2'-Oxydiethanol (diethylene glycol, digol)
- - Monomethyl ethers of ethylene glycol or of diethylene glycol
- - Monobutyl ethers of ethylene glycol or of diethylene glycol
- - Other monoalkylethers of ethylene glycol or of diethylene glycol
- - Other:
- - - Acyclic
- - - Cyclic
- Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated
derivatives:
- - - Guaiacol, potassium guaiacolsulphonate
- - - Other
- Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
2.5
2.5

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring,


and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Oxirane (ethylene oxide)
- Methyloxirane (propylene oxide)
- 1-Chloro-2,3-epoxypropane (epichlorohydrin)
- Other

7.5
7.5
7.5
7.5

Acetals and hemiacetals whether or not with other oxygen function, and their halogenated,
sulphonated, nitrated or nitrosated derivatives:
- - - Piperonyl butoxide
- - - Other

7.5
7.5

V. ALDEHYDE-FUNCTION COMPOUNDS
2912
2912 11 00 00
2912 12 00 00
2912 13 00 00
2912 19 00
10
20
90
2912 21 00 00
2912 29 00
10
20
90
2912 30 00
10
90
2912 41 00 00
2912 42 00 00
2912 49 00 00

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde:
- Acyclic aldehydes without other oxygen-function:
- - Methanal (formaldehyde)
- - Ethanal (acetaldehyde)
- - Butanal (butyraldehyde, normal isomer)
- - Other:
- - - Citral and citronellal
- - - Heptaldehyde (oenanthal)
- - - Other
- Cyclic aldehydes without other oxygen-function:
- - Benzaldehyde
- - Other:
- - - Cyclanic, cyclenic or cycloterpenic aldehydes
- - - Cinnamaldehyde
- - - Other
- Aldehyde-alcohols:
- - - Hydroxycitronellal
- - - Other
- Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen-function:
- - Vanillin (4-hydroxy-3-methoxybenzaldehyde)
- - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)
- - Other

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MOROCCO - No. 132 (15th Edition)

Code

Description

2912 50 00
10
90
2912 60 00 00
2913 00 00
10
90

123
Rate of
duty (%)

- Cyclic polymers of aldehydes:


- - - Trioxymethylene
- - - Paraldehyde and metaldehyde
- Paraformaldehyde

7.5
7.5
7.5

Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912:


- - - Chloral
- - - Other

7.5
7.5

VI. KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS


2914
2914 11 00 00
2914 12 00 00
2914 13 00 00
2914 19 00
10
20
90
2914 21 00
10
90
2914 22 00 00
2914 23 00 00
2914 29 00 00
2914 31 00 00
2914 39 00
10
20
90
2914 40
10 00
90
10
90
2914 50 00 00
2914 61 00 00
2914 69 00
10
20
30
90
2914 70 00
10
20
90

Ketones and quinones, whether or not with other oxygen-function, and their halogenated,
sulphonated, nitrated or nitrosated derivatives:
- Acyclic ketones without other oxygen-function:
- - Acetone
- - Butanone (methyl ethyl ketone)
- - 4-Methylpentan-2-one (methyl isobutyl ketone)
- - Other:
- - - Monoketones
- - - Acetylacetone
- - - Other polyketones
- Cyclanic, cyclenic or cycloterpenic ketones without other oxygen-function:
- - Camphor:
- - - Crude natural
- - - Other (refined natural or synthetic)
- - Cyclohexanone and methylcyclohexanones
- - Ionones and methylionones
- - Other
- Aromatic ketones without other oxygen-function:
- - Phenylacetone (phenylpropan-2-one)
- - Other:
- - - Methyl naphthyl ketone
- - - Benzylideneacetone
- - - Other
- Ketone-alcohols and ketone-aldehydes:
- - - 4-Hydroxy-4-methyl-2-pentanone (diacetone alcohol)
- - - Other:
- - - - Acyclic, cyclanic, cyclenic or cycloterpenic
- - - - Aromatic
- Ketone-phenols and ketones with other oxygen-function
- Quinones:
- - Anthraquinone
- - Other:
- - - 1,4-Benzoquinone
- - - Naphthoquinone
- - - Benzanthrone
- - - Other
- Halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - Musk ketone
- - - Bromocamphor
- - - Other

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
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VII. CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND


PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
2915
2915 11 00 00
2915 12 00 00
2915 13 00 00
2915 21 00
10
90
2915 22 00 00
2915 23 00 00
2915 24 00 00
2915 29 00
10
90

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Formic acid, its salts and esters:
- - Formic acid
- - Salts of formic acid
- - Esters of formic acid
- Acetic acid and its salts; acetic anhydride:
- - Acetic acid:
- - - Pyroligneous acid
- - - Other
- - Sodium acetate
- - Cobalt acetates
- - Acetic anhydride
- - Other:
- - - Pyrolignites (e.g., of calcium)
- - - Other

2.5
2.5
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MOROCCO - No. 132 (15th Edition)

124

Code

2915 31 00 00
2915 32 00 00
2915 33 00 00
2915 34 00 00
2915 35 00 00
2915 39 00
10
20
30
40
50
90
2915 40 00 00
2915 50 00 00
2915 60 00
10
90
2915 70 00
10
20
30
40
90
2915 90 00
10
20
90
2916

2916 11
10 00
90 00
2916 12
10 00
90 00
2916 13 00 00
2916 14 00 00
2916 15 00
10
20
90
2916 19 00
10
20
30
90
2916 20 00 00

2916 31 00 00
2916 32 00
10
90
2916 34 00 00
2916 35 00 00
2916 39 00 00
2917
2917 11 00 00
2917 12 00 00
2917 13 00
10
90
2917 14 00 00
2917 19 00
10
90

Description

- Esters of acetic acid:


- - Ethyl acetate
- - Vinyl acetate
- - n-Butyl acetate
- - Isobutyl acetate
- - 2-Ethoxyethyl acetate
- - Other:
- - - Propyl acetate and isopropyl acetate
- - - Methyl acetate
- - - Amyl acetate, isoamyl acetate and glycerol acetate
- - - p-Cresyl acetate, phenylpropyl acetate, phenylmethyl acetate, rhodinyl acetate, santalyl acetete, phenylglycol acetate
- - - 16,17-Dehydropregnenolone acetate
- - - Other
- Mono-, di- or trichloroacetic acids, their salts and esters
- Propionic acid, its salts and esters
- Butanoic acids, pentanoic acids, their salts and esters:
- - - Butanoic acids, their salts and esters
- - - Pentanoic acids, their salts and esters
- Palmitic acid, stearic acid, their salts and esters:
- - - Palmitic acid
- - - Salts and esters of palmitic acid
- - - Stearic acid
- - - Zinc stearates, magnesium stearates
- - - Other salts and esters of stearic acid
- Other:
- - - Halides of acetic acid
- - - Bromoacetic acids, their salts and esters
- - - Other
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides,
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated
derivatives:
- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids
and their derivatives:
- - Acrylic acid and its salts:
- - - Acrylic acid
- - - Salts of acrylic acid
- - Esters of acrylic acid:
- - - Butyl acrylate, 2-ethylhexyl acrylate
- - - Other
- - Methacrylic acid and its salts
- - Esters of methacrylic acid
- - Oleic, linoleic or linolenic acids, their salts and esters:
- - - Oleic acid
- - - Salts and esters of oleic acid
- - - Other
- - Other:
- - - Undecylenic acid
- - - Salts and esters of undecylenic acid
- - - Sorbic acid
- - - Other
- Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides,
peroxyacids and their derivatives
- Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - Benzoic acid, its salts and esters
- - Benzoyl peroxide and benzoyl chloride:
- - - Benzoyl peroxide
- - - Benzoyl chloride
- - Phenylacetic acid and its salts
- - Esters of phenylacetic acid
- - Other
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - Oxalic acid, its salts and esters
- - Adipic acid, its salts and esters
- - Azelaic acid, sebacic acid, their salts and esters:
- - - Azelaic acid, sebacic acid
- - - Salts and esters of azelaic acid and sebacic acid
- - Maleic anhydride
- - Other:
- - - Malonic acid, its salts and esters
- - - Other

Rate of
duty (%)

7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
2.5
7.5
7.5
2.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

2.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

2917 20 00 00

- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides,


peroxyacids and their derivatives
- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - Dibutyl orthophthalates
- - Dioctyl orthophthalates
- - Dinonyl or didecyl orthophthalates
- - Other esters of orthophthalic acid:
- - - Diisooctyl, diisononyl and diisodecyl phthalates
- - - Other
- - Phthalic anhydride
- - Terephthalic acid and its salts
- - Dimethyl terephthalate
- - Other:
- - - Esters of terephthalic acid
- - - Other

2917 31 00 00
2917 32 00 00
2917 33 00 00
2917 34 00
10
90
2917 35 00 00
2917 36 00 00
2917 37 00 00
2917 39 00
10
90
2918

2918 11 00 00
2918 12 00 00
2918 13 00
10
90
2918 14 00 00
2918 15 00
10
90
2918 16 00
10
90
2918 19 00
10
20
30
40
50
91
99
2918 21 00
10
90
2918 22 00 00
2918 23 00
10
20
30
2918 29
10 00
90
10
20
30
40
50
60
90
2918 30 00
10
20
30
90
2918 90 00 00

Carboxylic acids with additional oxygen-function and their anhydrides, halides, peroxides
and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Carboxylic acids with alcohol-function but without other oxygen-function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - Lactic acid, its salts and esters
- - Tartaric acid
- - Salts and esters of tartaric acid:
- - - Crude calcium tartrate
- - - Other
- - Citric acid
- - Salts and esters of citric acid:
- - - Crude calcium citrate
- - - Other
- - Gluconic acid, its salts and esters:
- - - Calcium gluconate
- - - Other
- - Other:
- - - Malic acid, its salts and esters
- - - Cholic acid, deoxycholic acid and their salts
- - - Esters of cholic acid and deoxycholic acid
- - - Acyclic alcohol acids
- - - Phenylglycolic acid (mandelic acid), its salts and esters
- - - Cyclic alcohol acids:
- - - - 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid)
- - - - Other
- Carboxylic acids with phenol-function but without other oxygen-function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - Salicylic acid and its salts:
- - - Salicylic acid
- - - Salts of salicylic acid
- - O-Acetylsalicylic acid, its salts and esters
- - Other esters of salicylic acid and their salts:
- - - Methyl salicylate, phenyl salicylate (salol)
- - - Other esters of salicylic acid
- - - Other
- - Other:
- - - Di- and trichlorophenoxyacetic acids
- - - Other:
- - - - Sulphosalicylic acids, their salts and esters
- - - - p-hydroxybenzoic acid, its salts and esters
- - - - Gallic acid
- - - - Salts and esters of gallic acid
- - - - Hydroxynaphthoic acids, their salts and esters
- - - - Acetylsalicylic acid, its salts and esters
- - - - Other
- Carboxylic acids with aldehyde or ketone function but without other oxygen-function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - - Dehydrocholic acid and its salts
- - - Ethyl acetylacetate and its salts
- - - Acetylacetic acid and its salts
- - - Other
- Other

125
Rate of
duty (%)

7.5

7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

2.5
7.5
7.5
7.5
2.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5

VIII. ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND


THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
2919 00
10 00

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - Inositolhexaphosphoric acid, inositolhexaphosphates, lactophosphates

7.5

MOROCCO - No. 132 (15th Edition)

126

Code

Description

20 00
90
10
20
30
90
29 20
2920 10 00 00
2920 90
10
10
20
30
90
90
11
19
21
29
31
32
33
39
91
99

- - - o-, m- and p-Tricresylphosphates


- - - Other:
- - - - Tributyl phosphate, triphenyl phosphate, trixylenyl phosphates, trichloroethyl phosphate
- - - - Glycerophosphoric acids and glycerophosphates; guaiacol phosphate
- - - - Hectophosphates
- - - - Other
Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and
their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
- Other:
- - - Nitrous or nitric esters and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - - Dinitroglycol, hexanitromannitol
- - - - Nitroglycerine, tetranitropentaerythritol (penthrite)
- - - - Dinitrodiethylene glycol
- - - - Other
- - - Other:
- - - - Sulphuric esters, their salts and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - - - Fatty-alcohol sulphates (C6 or higher)
- - - - - Other
- - - - Carbonic esters, their salts and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - - - Guaiacol carbonate
- - - - - Other
- - - - Trimethyl phosphite; dimethyl phosphite; diethyl phosphite and triethyl phosphite:
- - - - - Trimethyl phosphite
- - - - - Triethyl phosphite
- - - - - Dimethyl phosphite
- - - - - Diethyl phosphite
- - - - Other esters of other inorganic acids of non-metals (excluding esters of hydrogen halides)
and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - - - Silicic esters
- - - - - Other

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5

7.5

7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

IX. NITROGEN-FUNCTION COMPOUNDS


2921
2921 11 00 00
2921 12 00 00
2921 19 00
10
20

31
32
33
39
90
2921 21 00 00
2921 22 00 00
2921 29 00 00
2921 30 00
10
90
2921 41 00 00
2921 42 00
10
90
2921 43 00 00
2921 44 00
10
90
2921 45 00
10
90

Amine-function compounds:
- Acyclic monoamines and their derivatives; salts thereof:
- - Methylamine, di- or trimethylamine and their salts
- - Diethylamine and its salts
- - Other:
- - - Triethylamine and its salts
- - - Isopropylamine and its salts
- - - Bis(2-chloroethyl)ethylamine; chlormethine (INN) (bis(2-chloroethyl)methylamine); trichlormethine (INN) (tris(2-chloroethyl)amine) and N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) 2chloroethylamines and their protonated salts:
- - - - Bis(2-chloroethyl)ethylamine
- - - - Chlormethine (INN) (bis(2-chloroethyl)methylamine)
- - - - Trichlormethine (INN) (tris(2-chloroethyl)amine)
- - - - N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) 2-chloroethylamines and their protonated
salts
- - - Other
- Acyclic polyamines and their derivatives; salts thereof:
- - Ethylenediamine and its salts
- - Hexamethylenediamine and its salts
- - Other
- Cyclanic, cyclenic or cycloterpenic mono- or polyamines and their derivatives; salts thereof:
- - - Cyclohexylamine, N-dimethylcyclohexylamine and their salts
- - - Other
- Aromatic monoamines and their derivatives; salts thereof:
- - Aniline and its salts
- - Aniline derivatives and their salts:
- - - Trinitroanilines, tetranitroanilines
- - - Other
- - Toluidines and their derivatives; salts thereof
- - Diphenylamine and its derivatives; salts thereof:
- - - Hexanitrodiphenylamine (hexyl)
- - - Other
- - 1-Naphthylamine (-naphthylamine), 2-naphthylamine (-naphthylamine) and their derivatives;
salts thereof:
- - - -naphthylamine and its salts
- - - Other

7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

2921 46 00
10
20
30
40
50
60
70
80
90
2921 49 00
10
20
90
2921 51 00
10
20
30
90
2921 59 00
10
20
30
90
2922
2922 11 00 00
2922 12 00 00
2922 13 00 00
2922 14 00 00
2922 19 00
11
12
19
20
30
90
2922 21 00 00
2922 22 00 00
2922 29 00
10
90
2922 31 00
10
20
90
2922 39 00 00
2922 41 00 00
2922 42 00 00
2922 43 00 00
2922 44 00 00
2922 49 00
10
20
30
90
2922 50 00
10
90

- - Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN);
salts thereof:
- - - Amfetamine (INN) and its salts
- - - Benzfetamine (INN) and its salts
- - - Dexamfetamine (INN) and its salts
- - - Etilamfetamine (INN) and its salts
- - - Fencamfamin (INN) and its salts
- - - Lefetamine (INN) and its salts
- - - Levamfetamine (INN) and its salts
- - - Mefenorex (INN) and its salts
- - - Phentermine (INN) and its salts
- - Other:
- - - Tetranitromethylaniline (tetryl)
- - - Xylidines, their halogenated, sulphonated, nitrated or nitrosated derivatives and their salts
- - - Other
- Aromatic polyamines and their derivatives; salts thereof:
- - o-, m-, p-Phenylenediamine, diaminotoluenes and their derivatives; salts thereof:
- - - o-, m-, p-Phenylenediamine and their derivatives; salts thereof:
- - - o-Phenylenediamine and its derivatives; salts thereof
- - - m-Phenylenediamine and its derivatives; salts thereof
- - - p-Phenylenediamine and its derivatives; salts thereof
- - - Diaminotoluenes and their derivatives; salts thereof
- - Other:
- - - Alkylphenylenediamines and their halogenated, sulphonated, nitrated or nitrosated derivatives; salts thereof
- - - Benzidine and its homologues, their halogenated, sulphonated, nitrated or nitrosated derivatives; salts thereof
- - - Diaminostilbene disulphonic acid and its salts
- - - Other
Oxygen-function amino-compounds:
- Amino-alcohols, other than those containing more than one kind of oxygen-function, their ethers
and esters; salts thereof:
- - Monoethanolamine and its salts
- - Diethanolamine and its salts
- - Triethanolamine and its salts
- - Dextropropoxyphene (INN) and its salts
- - Other:
- - - N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) 2-aminoethanols and their protonated salts:
- - - - N,N-Dimethyl-2-aminoethanol and its protonated salts
- - - - N,N-Diethyl-2-aminoethanol and its protonated salts
- - - - Other
- - - Ethyldiethanolamine
- - - Methyldiethanolamine
- - - Other
- Amino-naphthols and other amino-phenols, other than those containing more than one kind of
oxygen-function, their ethers and esters; salts thereof:
- - Aminohydroxynaphthalenesulphonic acids and their salts
- - Anisidines, dianisidines, phenetidines and their salts
- - Other:
- - - Monoaminophenols, their derivatives and their salts
- - - Other
- Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than
one kind of oxygen-function; salts thereof:
- - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof:
- - - Amfepramone (INN) and its salts
- - - Methadone (INN) and its salts
- - - Normethadone (INN) and its salts
- - Other
- Amino-acids other than those containing more than one kind of oxygen-function and their esters;
salts thereof:
- - Lysine and its esters; salts thereof
- - Glutamic acid and its salts
- - Anthranilic acid and its salts
- - Tilidine (INN) and its salts
- - Other:
- - - Sarcosine and its salts
- - - Aminoacetic acid
- - - p-Aminobenzoic acid, its salts and esters
- - - Other
- Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function:
- - - p-aminosalicylic acid, its salts and esters
- - - Other

127
Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5

7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

128

Code

Description

2923 10 00 00
2923 20 00 00
2923 90 00
10
90

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids,


whether or not chemically defined:
- Choline and its salts
- Lecithins and other phosphoaminolipids
- Other:
- - - Trimethylglycocolle anhydride (betaine)
- - - Other

2923

2924
2924 11 00 00
2924 19 00
10
20
30
90
2924 21 00
10
90
2924 23 00 00
2924 24 00 00
2924 29 00
10
20
80
2925
2925 11 00 00
2925 12 00 00
2925 19 00 00
2925 20 00
10
20
90
2926
2926 10 00 00
2926 20 00 00
2926 30 00

Carboxyamide-function compounds; amide-function compounds of carbonic acid:


- Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof:
- - Meprobamate (INN)
- - Other:
- - - Asparagine
- - - Asparagine salts
- - - Acyclic ureides
- - - Other acyclic amides
- Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:
- - Ureines and their derivatives; salts thereof:
- - - p-Ethoxyphenylurea (dulcin)
- - - Other
- - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts
- - Ethinamate (INN)
- - Other:
- - - Ureides
- - - Diethylaminoaceto-2,6-xylidide
- - - Other cyclical amides
Carboxyimide-function compounds (including saccharin and its salts) and imine-function
compounds:
- Imides and their derivatives; salts thereof:
- - Saccharin and its salts
- - Glutethimide (INN)
- - Other
- Imines and their derivatives; salts thereof:
- - - Aldimines
- - - Guanidine and its salts
- - - Other

Rate of
duty (%)

2.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

2.5
7.5
7.5
7.5
7.5
2.5

Nitrile-function compounds:
- Acrylonitrile
- 1-Cyanoguanidine (dicyandiamide)
- Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4diphenylbutane):
- - - Fenproporex (INN) and its salts
- - - Methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)
- Other:
- - - Acetone cyanohydrin
- - - Adiponitrile
- - - Other

7.5
7.5

Diazo-, azo- or azoxy-compounds:


- - - Diazo compounds
- - - Other

7.5
7.5

2928 00 00 00

Organic derivatives of hydrazine or of hydroxylamine

7.5

2929
2929 10 00 00
2929 90 00
10
20
30

Compounds with other nitrogen-function:


- Isocyanates
- Other:
- - - Tetrazine
- - - N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidodihalides
- - - N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) dialkyl (methyl, ethyl, n-propyl or isopropyl)
phosphoramidates
- - - Other

10
90
2926 90 00
10
20
90
2927 00
10 00
90 00

90

7.5
7.5

7.5
7.5
7.5

2.5
7.5
7.5
7.5
7.5

X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS,


NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
2930
2930 10 00 00
2930 20 00 00
2930 30 00 00
2930 40 00 00
2930 90 00
10
20
30
40

Organo-sulphur compounds:
- Dithiocarbonates (xanthates)
- Thiocarbamates and dithiocarbamates
- Thiuram mono-, di- or tetrasulphides
- Methionine
- Other:
- - - Thiodiglycol
- - - Thiuram sulphides
- - - Thiourea
- - - Thiocarbanilide

7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

50
60

71
72
73
74
75
76
77
78
79
81
82
83
84
89
91
99
2931 00 00
10
20
30
40
50

61
62
63
64
65
66
67
68
69
91
99
2932
2932 11 00 00
2932 12 00 00
2932 13 00 00
2932 19 00 00
2932 21 00
10
90

- - - Di-o-tolylthiourea
- - - Mercaptans
- - - [S-2-(Dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl] hydrogen alkyl (methyl, ethyl, npropyl or isopropyl) phosphonothioates; their O-alkyl (C10, including cycloalkyl) esters; alkylated
or protonated salts thereof; 2-chloroethylchloromethyl sulphide; bis(2-chloroethyl) sulphide;
bis(2-chloroethylthio)methane; 1,2-bis(2-chloroethylthio)ethane; 1,3-bis(2-chloroethylthio)-npropane; 1,4-bis(2-chloroethylthio)-n-butane; 1,5-bis(2-chloroethylthio)-n-pentane; bis(2chloroethylthiomethyl)
ether;
bis(2-chloroethylthioethyl)
ether;
O,O-diethyl
S-[2(diethylamino)ethyl] phosphorothioate and its alkylated or protonated salts; N,N-Dialkyl (methyl,
ethyl, n-propyl or isopropyl) aminoethane-2-thiols and their protonated salts; thiodiglycol (INN)
(bis(2-hydroxyethyl) sulphide) and O-ethyl S-phenylethyldithiophosphonate (fonofos):
- - - - [S-2-(Dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl] hydrogen alkyl (methyl, ethyl,
n-propyl or isopropyl) phosphonothioates; their O-alkyl (C10, including cycloalkyl) esters;
alkylated or protonated salts thereof
- - - - 2-Chloroethylchloromethyl sulphide
- - - - Bis(2-chloroethyl)sulphide
- - - - Bis(2-Chloroethylthio)methane
- - - - 1,2-Bis(2-chloroethylthio)ethane
- - - - 1,3-Bis(2-chloroethylthio)-n-propane
- - - - 1,4-Bis(2-chloroethylthio)-n-butane
- - - - 1,5-Bis(2-chloroethylthio)-n-pentane
- - - - Bis(2-chloroethylthiomethyl) ether
- - - - Other:
- - - - - Bis(2-chloroethylthioethyl) ether
- - - - - O,O-Diethyl S-[2-(diethylamino)ethyl] phosphorothioate and its alkylated or protonated salts
- - - - - N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) aminoethane-2-thiols and their protonated
salts
- - - - - Thiodiglycol (INN) (bis(2-hydroxyethyl) sulfide)
- - - - - O-Ethyl S-phenyl ethyldithiophosphonate (fonofos)
- - - Other:
- - - - Containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl
group, but not further carbon atoms
- - - - Other
Other organo-inorganic compounds:
- - - Phenylarsinic acids and their substitution derivatives; salts and esters thereof
- - - Other organo-arsenic compounds
- - - Organo-mercury compounds
- - - Tetraethyllead
- - - Organo-silicon compounds
- - - O-Alkyl (C10, including cycloalkyl) alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonofluoridates; O-alkyl (C10, including cycloalkyl) N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates; 2-chlorovinyldichloroarsine; bis(2-chlorovinyl)chloroarsine;
tris(2-chlorovinyl)arsine; alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides; [O2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl] hydrogen alkyl (methyl, ethyl, npropyl or isopropyl) phosphonites and their O-alkyl (C10, including cycloalkyl) esters; alkylated
or
protonated
salts
thereof;
O-isopropylmethylphosphonochloridate;
Opinacolylmethylphosphonochloridate:
- - - - O-Alkyl (C10, including cycloalkyl) alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonofluridates
- - - - O-Alkyl (C10, including cycloalkyl) N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates
- - - - 2-Chlorovinyldichloroarsine
- - - - Bis(2-chlorovinyl)chloroarsine
- - - - Tris(2-Chlorovinyl)arsine
- - - - Alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides
- - - - [[O-2-(Dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl] hydrogen alkyl (methyl,
ethyl, n-propyl or isopropyl) phosphonites and their O-alkyl (C10, including cycloalkyl) esters; alkylated or protonated salts thereof
- - - - O-Isopropylmethylphosphonochloridate
- - - - O-Pinacolylmethylphosphonochloridate
- - - Other:
- - - - Containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl
group, but not further carbon atoms
- - - - Other
Heterocyclic compounds with oxygen hetero-atom(s) only:
- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:
- - Tetrahydrofuran
- - 2-Furaldehyde (furfuraldehyde)
- - Furfuryl alcohol and tetrahydrofurfuryl alcohol
- - Other
- Lactones:
- - Coumarin, methylcoumarins and ethylcoumarins:
- - - Coumarin and methylcoumarins
- - - Ethylcoumarins

129
Rate of
duty (%)

7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

130

Code

Description

2932 29 00
10
20
90
2932 91 00 00
2932 92 00 00
2932 93 00 00
2932 94 00 00
2932 95 00 00
2932 99 00
10
90
2933
2933 11 00 00
2933 19 00 00
2933 21 00 00
2933 29 00 00
2933 31 00 00
2933 32 00 00
2933 33 00

11
12
13
14
15
16
17
18
19

21
22
23
24
25
26
27
28
29
80
2933 39 00
10
20
90
2933 41 00 00
2933 49 00 00
2933 52 00 00
2933 53 00
10
20
31
32
33
34
39

- - Other lactones:
- - - Santonin
- - - Phenolphthalein
- - - Other
- Other:
- - Isosafrole
- - 1-(1,3-Benzodioxol-5-yl)propan-2-one
- - Piperonal
- - Safrole
- - Tetrahydrocannabinols (all isomers)
- - Other:
- - - Benzofuran (coumarone)
- - - Other
Heterocyclic compounds with nitrogen hetero-atom(s) only:
- Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:
- - Phenazone (antipyrin) and its derivatives
- - Other
- Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:
- - Hydantoin and its derivatives
- - Other
- Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:
- - Pyridine and its salts
- - Piperidine and its salts
- - Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), cetobemidone (INN),
difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN),
methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A,
phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram
(INN) and trimeperidine (INN); salts thereof:
- - - Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), cetobemidone (INN),
difenoxin (INN), diphenoxylate (INN), dipipanone (INN) and fentanyl (INN); salts thereof:
- - - - Alfentanil (INN) and its salts
- - - - Anileridine (INN) and its salts
- - - - Bezitramide (INN) and its salts
- - - - Bromazepam (INN) and its salts
- - - - Cetobemidone (INN) and its salts
- - - - Difenoxin (INN) and its salts
- - - - Diphenoxylate (INN) and its salts
- - - - Dipipanone (INN) and its salts
- - - - Fentanyl (INN) and its salts
- - - Methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A,
phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN) and propiram (INN); salts thereof:
- - - - Methylphenidate (INN) and its salts
- - - - Pentazocine (INN) and its salts
- - - - Pethidine (INN) and its salts
- - - - Pethidine (INN) intermediate A and its salts
- - - - Phencyclidine (INN) (PCP) and its salts
- - - - Phenoperidine (INN) and its salts
- - - - Pipradrol (INN) and its salts
- - - - Piritramide (INN) and its salts
- - - - Propiram (INN) and its salts
- - - Trimeperidine (INN) and its salts
- - Other:
- - - 3-Quinuclidinyl benzilate
- - - Quinuclidin-3-ol
- - - Other
- Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not
hydrogenated), not further fused:
- - Levorphanol (INN) and its salts
- - Other
- Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the
structure:
- - Malonylurea (barbituric acid) and its salts
- - Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital
(INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital
(INN), secobarbital (INN) and vinylbital (INN); their salts:
- - - Phenobarbital (INN) (phenylethylmalonylurea) and its salts
- - - Barbital (INN) (diethylmalonylurea) and its salts
- - - Allobarbital (INN), amobarbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN); salts
thereof:
- - - - Allobarbital (INN) and its salts
- - - - Amobarbital (INN) and its salts
- - - - Butalbital (INN) and its salts
- - - - Butobarbital and its salts
- - - - Cyclobarbital (INN) and its salts

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

91
92
93
94
99
2933 54 00 00
2933 55 00
10
20
30
40
2933 59 00 00
2933 61 00 00
2933 69 00
10
90
2933 71 00 00
2933 72 00
10
90
2933 79 00 00
2933 91 00

11
12
13
14
15
16
17
18
19
21
22
23
24
25
26
27
28
29
81
82
83
84
85
86
87
88
89
90
2933 99 00
10
20
30
40
50
90

- - - Methylphenobarbital (INN), pentobarbital (INN), secbutabarbital (INN), secobarbital (INN), vinylbital (INN); salts thereof:
- - - - Methylphenobarbital (INN) and its salts
- - - - Pentobarbital (INN) and its salts
- - - - Secbutabarbital (INN) and its salts
- - - - Secobarbital (INN) and its salts
- - - - Vinylbital (INN) and its salts
- - Other derivatives of malonylurea (barbituric acid); salts thereof
- - Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof:
- - - Loprazolam (INN) and its salts
- - - Mecloqualone (INN) and its salts
- - - Methaqualone (INN) and its salts
- - - Zipeprol (INN) and its salts
- - Other
- Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:
- - Melamine
- - Other:
- - - Trimethylene trinitramine (hexogen)
- - - Other
- Lactams:
- - 6-Hexanelactam (-caprolactam)
- - Clobazam (INN) and methyprylon (INN):
- - - Clobazam (INN)
- - - Methyprylon (INN)
- - Other lactams
- Other:
- - Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate,
delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam
(INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof:
- - - Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), fludiazepam (INN); salts thereof:
- - - - Alprazolam (INN) and its salts
- - - - Camazepam (INN) and its salts
- - - - Chlordiazepoxide (INN) and its salts
- - - - Clonazepam (INN) and its salts
- - - - Clorazepate and its salts
- - - - Delorazepam (INN) and its salts
- - - - Diazepam (INN) and its salts
- - - - Estazolam (INN) and its salts
- - - - Fludiazepam (INN) and its salts
- - - Flunitrazepam (INN), flurazepam (INN), halazepam (INN), ethyl loflazepate (INN), lorazepam
(INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN);salts thereof:
- - - - Flunitrazepam (INN) and its salts
- - - - Flurazepam (INN) and its salts
- - - - Halazepam (INN) and its salts
- - - - Ethyl loflazepate (INN) and its salts
- - - - Lorazepam (INN) and its salts
- - - - Lormetazepam (INN) and its salts
- - - - Mazindol (INN) and its salts
- - - - Medazepam (INN) and its salts
- - - - Midazolam (INN) and its salts
- - - Nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN),
prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN); salts thereof:
- - - - Nimetazepam (INN) and its salts
- - - - Nitrazepam (INN) and its salts
- - - - Nordazepam (INN) and its salts
- - - - Oxazepam (INN) and its salts
- - - - Pinazepam (INN) and its salts
- - - - Prazepam (INN) and its salts
- - - - Pyrovalerone (INN) and its salts
- - - - Temazepam (INN) and its salts
- - - - Tetrazepam (INN) and its salts
- - - Triazolam (INN) and its salts
- - Other:
- - - Hexamethylenetetramine
- - - Carbazole and its salts
- - - Indole and 3-methyl-1H-indole (skatole) and their salts
- - - Aminoacridines and their derivatives
- - - Mercaptobenzimidazole
- - - Other

131
Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

132

Code

Description

2934
2934 10 00 00
2934 20
10 00
20 00
90 00
2934 30 00 00
2934 91 00

11
12
13
14
15
16
17
91
92
93
94
95
99
2934 99 00
10
20
30
40
90
2935 00 00
10
21
29
30
40
50
90

Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds:
- Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure
- Compounds containing a benzothiazole ring-system (whether or not hydrogenated), not further
fused:
- - - Benzothiazyl disulphide
- - - Mercaptobenzothiazole and its salts
- - - Other
- Compounds containing in the structure a phenolthiazine ring-system (whether or not hydrogenated), not further fused
- Other:
- - Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide
(INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN),
phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof:
- - - Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide
(INN), haloxazolam (INN) and ketazolam (INN); salts thereof:
- - - - Aminorex (INN) and its salts
- - - - Brotizolam (INN) and its salts
- - - - Clotiazepam (INN) and its salts
- - - - Cloxazolam (INN) and its salts
- - - - Dextromoramide (INN) and its salts
- - - - Haloxazolam (INN) and its salts
- - - - Ketazolam (INN) and its salts
- - - Mesocarb (INN), oxazolam (INN), pemolin (INN), phendimetrazine (INN), phenmetrazine
(INN), sufentanil (INN); salts thereof:
- - - - Mesocarb (INN) and its salts
- - - - Oxazolam (INN) and its salts
- - - - Pemolin (INN) and its salts
- - - - Phendimetrazine (INN) and its salts
- - - - Phenmetrazine (INN) and its salts
- - - - Sufentanil (INN) and its salts
- - Other:
- - - Thiophene
- - - Sultones
- - - Sultams
- - - Nucleic acids and their salts
- - - Other
Sulphonamides:
- - - p-Aminobenzenesulphonamide and its salts
- - - p-Aminobenzenesulphonamide combined with heterocyclic compounds containing nitrogen
hetero-atom(s) only:
- - - - Sulfaquinoxaline
- - - - Other
- - - Heterocyclic compounds of p-aminobenzenesulphonamide
- - - Toluenesulphonamides
- - - Chlorinated sulphonamides (chloroamines) and their salts
- - - Other

Rate of
duty (%)

7.5
2.5
7.5
2.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

XI. PROVITAMINS, VITAMINS AND HORMONES


2936
2936 10 00 00
2936 21 00 00
2936 22 00 00
2936 23 00 00
2936 24 00
10
90
2936 25 00 00
2936 26 00 00
2936 27 00 00
2936 28 00 00
2936 29 00
10
20
30
90
2936 90 00
11
19
90

Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing,
whether or not in any solvent:
- Provitamins, unmixed
- Vitamins and their derivatives, unmixed:
- - Vitamins A and their derivatives
- - Vitamin B1 and its derivatives
- - Vitamin B2 and its derivatives
- - D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives:
- - - Vitamin B3
- - - Other
- - Vitamin B6 and its derivatives
- - Vitamin B12 and its derivatives
- - Vitamin C and its derivatives
- - Vitamin E and its derivatives
- - Other vitamins and their derivatives:
- - - Vitamins H
- - - Vitamin B9
- - - Nicotinic acid (Pyridine--carboxylic acid)
- - - Other
- Other, including natural concentrates:
- - - Natural vitamin concentrates:
- - - - Natural vitamin A + D concentrates
- - - - Other
- - - Mixtures, whether or not in solution; non-aqueous solutions of provitamins or vitamins

7.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

2937

2937 11
10 00
91 00
99 00
2937 12 00
10
90
2937 19
10 00
90
10
91
99
2937 21 00 00
2937 22 00 00
2937 23 00 00
2937 29
10 00
90
10
90
2937 31 00 00
2937 39 00
10
90
2937 40 00 00
2937 50
10 00
90 00
2937 90
10 00
91 00
99 00

Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones:
- Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and
structural analogues:
- - Somatotropin, its derivatives and structural analogues:
- - - Products of subdivision 2934 99 00 90 as defined in Note 8 to this Chapter
- - - Other:
- - - - Of products of subdivision 2933 99 00 90 as defined in Note 8 to this Chapter
- - - - Other
- - Insulin and its salts:
- - - Insulin
- - - Insulin salts
- - Other:
- - - Products of subdivision 2934 99 00 90 as defined in Note 8 to this Chapter
- - - Other:
- - - - Gonadotropic hormones
- - - - Other:
- - - - - Of products of subdivision 2933 99 00 90 as defined in Note 8 to this Chapter
- - - - - Other
- Steroidal hormones, their derivatives and structural analogues:
- - Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)
- - Halogenated derivatives of corticosteroidal hormones
- - Oestrogens and progestogens
- - Other:
- - - Products of subdivision 2914 50 00 00 as defined in Note 8 to this Chapter
- - - Other:
- - - - Acetals
- - - - Other
- Catecholamine hormones, their derivatives and structural analogues:
- - Epinephrine
- - Other:
- - - Adrenalin
- - - Other
- Amino-acid derivatives
- Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues:
- - - Products of subdivision 2934 99 00 90 as defined in Note 8 to this Chapter
- - - Other
- Other:
- - - Products of subdivision 2934 99 00 90 as defined in Note 8 to this Chapter
- - - Other:
- - - - Of products of subdivision 2933 99 00 90 as defined in Note 8 to this Chapter
- - - - Other

133
Rate of
duty (%)

7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED


BY SYNTHESIS, AND THEIR SALTS, ETHERS ESTERS AND OTHER
DERIVATIVES
2938
2938 10 00 00
2938 90 00
10
20
90
2939
2939 11 00

10
20
30
40
51
52
53
54
59

Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other
derivatives:
- Rutoside (rutin) and its derivatives
- Other:
- - - Digitalis glycosides
- - - Glycyrrhizine and glycyrrhizates
- - - Other
Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and
other derivatives:
- Alkaloids of opium and their derivatives; salts thereof:
- - Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and
thebaine; salts thereof:
- - - Concentrates of poppy straw containing 50% or more by weight of alcoloids; salts thereof
- - - Thebaine and its salts
- - - Morphine, ethylmorphine and their salts
- - - Codeine and its salts
- - - Buprenorphine (INN), dihydrocodeine (INN), etorphine (INN), heroin and hydrocodone (INN);
salts thereof:
- - - - Buprenorphine (INN) and its salts
- - - - Dihydrocodeine (INN) and its salts
- - - - Etorphine (INN) and its salts
- - - - Heroin and its salts
- - - - Hydrocodone (INN) and its salts

7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

134

Code

Description

91
92
93
94
95
99
2939 19 00
10
20
90
2939 21 00
10
90
2939 29 00 00
2939 30 00 00
2939 41 00 00
2939 42 00 00
2939 43 00 00
2939 49 00 00
2939 51 00 00
2939 59 00 00
2939 61 00 00
2939 62 00 00
2939 63 00 00
2939 69 00 00
2939 91 00
11
19
50
60
70
80
90
2939 99 00
10
20
30
40
90

- - - Hydromorphone (INN), nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN) and thebacon (INN); their salts:
- - - - Hydromorphone (INN) and its salts
- - - - Nicomorphine (INN) and its salts
- - - - Oxycodone (INN) and its salts
- - - - Oxymorphone (INN) and its salts
- - - - Pholcodine (INN) and its salts
- - - - Thebacon (INN) and its salts
- - Other:
- - - Diacetylmorphine and its salts
- - - Papaverine and its salts
- - - Other
- Alkaloids of cinchona and their derivatives; salts thereof:
- - Quinine and its salts:
- - - Quinine and quinine sulphate
- - - Other
- - Other
- Caffeine and its salts
- Ephedrines and their salts:
- - Ephedrine and its salts
- - Pseudoephedrine (INN) and its salts
- - Cathine (INN) and its salts
- - Other
- Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts
thereof:
- - Fenetylline (INN) and its salts
- - Other
- Alkaloids of rye ergot and their derivatives; salts thereof:
- - Ergometrine (INN) and its salts
- - Ergotamine (INN) and its salts
- - Lysergic acid and its salts
- - Other
- Other:
- - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate;
salts, esters and other derivatives thereof:
- - - Cocaine and its salts:
- - - - Crude cocaine
- - - - Other
- - - Ecgonine
- - - Levometamfetamine
- - - Metamfetamine (INN)
- - - Metamfetamine racemate
- - - Other
- - Other:
- - - Emetine and its salts
- - - Theobromine
- - - Theobromine derivatives
- - - Nicotine and its salts
- - - Other

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

XIII. OTHER ORGANIC COMPOUNDS


2940 00 00
10
90

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters and their salts, other than products of heading
2937, 2938 or 2939:
- - - Rhamnose, raffinose, mannose
- - - Other

2941
2941 10 00 00
2941 20 00
10
20
90
2941 30 00 00
2941 40 00 00
2941 50 00 00
2941 90 00
10
20
90

Antibiotics:
- Penicillins and their derivatives with a penicillanic acid structure; salts thereof
- Streptomycins and their derivatives; salts thereof:
- - - Streptomycin
- - - Dihydrostreptomycin
- - - Other
- Tetracyclines and their derivatives; salts thereof
- Chloramphenicol and its derivatives; salts thereof
- Erythromycin and its derivatives; salts thereof
- Other:
- - - Aureomycin
- - - Viomycin
- - - Other

2942 00 00

Other organic compounds:


- - - Cupric acetoarsenite (Schweinfurt green)
- - - Other

10
90

2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

135

CHAPTER 30
PHARMACEUTICAL PRODUCTS
NOTES
1. This Chapter does not cover:
a) foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters),
other than nutritional preparations for intravenous administration (Section IV);
b) plasters specially calcined or finely ground for use in dentistry (heading 2520);
c) aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 3301);
d) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;
e) soap or other products of heading 3401 containing added medicaments;
f) preparations with a basis of plaster for use in dentistry (heading 3407); or
g) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).
2. For the purposes of heading 3002, the expression modified immunological products applies only to monoclonal antibodies
(MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
3. For the purposes of headings 3003 and 3004 and of Note 4 d) to this Chapter, the following are to be treated:
a) as unmixed products:
1) unmixed products dissolved in water;
2) all goods of Chapter 28 or 29; and
3) simple vegetable extracts of heading 1302, merely standardized or dissolved in any solvent;
b) as products which have been mixed:
1) colloidal solutions and suspensions (other than colloidal sulphur);
2) vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
3) salts and concentrates obtained by evaporating natural mineral waters.
4. Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:
a) sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;
b) sterile laminaria and sterile laminaria tents;
c) sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;
d) opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being
unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed
together for such uses;
e) blood-grouping reagents;
f) dental cements and other dental fillings; bone reconstruction cements;
g) first-aid boxes and kits;
h) chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;
ij) gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;
k) waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and
l) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates

ADDITIONAL NOTES
1. Subdivision 3002 30 91 00 covers only the following veterinary vaccines:
Viral vaccines:
- Vaccine against rabies
- Vaccine against equine plague
- Vaccine against dromedary smallpox
- Vaccines against avian pseudoplagues
Bacterial vaccines:
- Vaccines against animal enterotoxaemias
- Vaccines against bacterial anthrax
- Vaccines against symptomatic anthrax
- Vaccines against mixed anthraxes
2. Subdivisions 3004 20 94 00, 3004 20 95 00 and 3004 20 96 00 cover only goods containing the following antibiotics:
(a)
a) Netilmicin
(INN) :
Spiramycin
(INN)
Amikacin
(INN)
Rifampicin
(INN)
Rifamycin
(INN)
Thiamphenicol
(INN)
Chloramphenicol
(INN)
(a)

(INN): International Non-proprietary Name

136

MOROCCO - No. 132 (15th Edition)

Colistin
(INN)
Amphotericin B
(INN)
Erythromycin + Tretinoin
(INN)
Fusidic acid
(INN)
b) Aztreonam
(INN):
c) Bacitracin (INN) + Colistin (INN) + Hydrocortisone (INN) eye-drops
2 (2)

Subdivision 3004 90 60 00 covers only special enzymatic anti-inflammatories based on -amylase not combined with
any other active substances, used to treat congestion of the oropharynx (sore throats; congested mouths and throats).

3. Subdivisions 3004 90 94 00, 3004 90 95 00 and 3004 90 96 00 cover only the following:
a. homeopathic medicaments;
b. solutes for parenteral perfusions: solutes in containers holding 100 ml or more for intravenous administration, other than
glucose, sodium chlorate, sodium bicarbonate, mannitol or combinations thereof;
- Pharmaceutical specialties for use in:
c. Allergology:
House dust
House dust containing dust mites
Pollens of graminaceae
d. Cardiology, angiology and cardio-vascular illnesses:
1) Enalapril
(INN):
Hydrochlorothiazide
(INN)
Clonidine
(INN)
Deslanoside
(INN)
Amiodarone
(INN)
Dopamine
(INN)
Methyldopa
(INN)
Trinitrin
(INN)
Naftidrofuryl
(INN)
Isosorbide dinitrate
(INN)
Guanfacine
(INN)
Captopril
(INN)
Perindopril
(INN)
Nicardipine
(INN)
Lisinopril
(INN)
Ramipril
(INN)
Digitaline
(INN)
Dipyridamole
(INN)
Dihydralazine
(INN)
Oxprenolol
(INN)
Chlorthalidone
(INN)
Sotalol
(INN)
Timolol
(INN)
Nifedipine
(INN)
Pindolol
(INN)
Propranolol
(INN)
Metoprolol
(INN)
Anthocyanosidic extract
of Vaccinium myrtillus + (INN)
-Carotene
(INN)
Digoxin
(INN)
Acebutolol
(INN)
Molsidomine
(INN)
Bisoprolol
(INN)
Triamterene
(INN)
Protamine
(INN)
Dobutamine
(INN)
Digitoxin
(INN)
Digotoxin
(INN)
Benazepril
(INN)
Cilazapril and its salts
(INN)
Acetazolamide
(INN)
2) Felodipine
(INN):
Isradipine
(INN)
Nimodipine
(INN)
Lacidipine
(INN)
Trandolapril
(INN)
3) Abciximab
(INN):
Diltiazem
(INN)
e. Dermatology:
1) Calcipotriol
(INN):
2) Acitretin
(INN):
f. Endocrinology:
Carbimazole
(INN):

MOROCCO - No. 132 (15th Edition)

g. Gastroenterology:
1) Sodium alginate
(INN):
Omeprazole
(INN)
Lansoprazole
(INN)
Injectable famotidine
(INN)
Injectable ranitidine
(INN)
Products with a basis of activated charcoal (INN)
2) Mesalazine
(INN):
Glypressin
(INN)
3) Olsalazine
(INN):
h. Haematology and Haemostasis:
1) Human erythropoietin
(INN):
Indobufen
(INN)
Ticlopidine
(INN)
Heparin and its derivatives
(INN)
2) Aprotinin
(INN):
Desmopressin
(INN)
3) Enoxaparin
(INN):
ij. Immunology:
Azathioprine
(INN):
Ciclosporin
(INN)
k. Infectology:
1) Sulfamethoxazole +
Trimethoprim
(INN):
Metronidazole
(INN)
Zidovudine
(INN)
Aciclovir
(INN)
Flucytosine
(INN)
Ofloxacin and its derivatives
(INN)
Norfloxacin
(INN)
Ciprofloxacin
(INN)
2) Sparfloxacin
(INN)
3) Rifabutin
(INN):
Ribavirin
(INN)
l. Metabolism and nutrition:
Sodium fluoride
(INN):
Simvastatin
(INN)
Cholestyramine
(INN)
Phosphorus element
(INN)
Magnesium pidolate,
Injectable
(INN)
m. Neurology:
1) Chlorpromazine
(INN):
Levomepromazine
(INN)
Pipotiazine and its salts
(INN)
Thioridazine
(INN)
Viloxazine
(INN)
Moclobemide
(INN)
Fluphenazine and its salts
(INN)
Trimipramine
(INN)
Acetyl leucine
(INN)
Propericiazine
(INN)
Haloperidol
(INN)
Levodopa
(INN)
Carbamazepine
(INN)
Clonazepam
(INN)
Diazepam
(INN)
Acetazolamide
(INN)
Flumazenil
(INN)
Valproic acid
(INN)
Dihydroergotoxine
(INN)
Neostigmin
(INN)
Pyridostigmine bromide (INN)
Amitriptyline
(INN)
Lithium gluconate
(INN)
Clomipramine and its salts
(INN)
Dihydroergotamine
(INN)
Droperidol
(INN)
Phenobarbital
(INN)
2) Sumatriptan (or derivatives)
(INN)
3) Lithium
(INN):
Olanzapine
(INN)

137

MOROCCO - No. 132 (15th Edition)

138

n. Ophtalmology:
1) Befunolol
(INN):
Acetazolamide
(INN)
Benzododecinium and its salts
(INN)
Betaxolol
(INN)
Carteolol
(INN)
Idoxuridine
(INN)
Tropicamide
(INN)
Timolol
(INN)
Quinoleines, their salts and esters (INN)
2) Cyaninoside chloride
(INN)
Anthocyanosidic extract
of Vaccinium myrtillus +
-carotene
(INN)
3) Dorzolamide
(INN):
o. Parasitology:
1) Chloroquine
(INN):
Proguanil
(INN)
Quinimax
(INN)
Halofantrine
(INN)
Pyrimethamine
(INN)
Praziquantel
(INN)
2) Meglumine antimonate (INN)
p. Pneumology:
1) Bacterial ribosome +
Membraneous proteioglycanes
(INN):
Salbutamol
(INN)
Theophylline
(INN)
2) Terbutaline
(INN):
Budesonide
(INN)
Formoterol
(INN)
q. Rheumatology:
Lysine acetylsalicylate
Injectable
(INN):
aurothiopropanol sulphonate
Of sodium
(INN)
Injectable diclofenac
(INN)
Flurbiprofen
(INN)
Alfacalcidol
(INN)
Alpha-amylase
(INN)
r. Toxicology:
Pralidoxime (or derivatives)
(INN):
s. Urology and nephrology:
1) Acetazolamide
(INN):
Finasteride
(INN)
2) Alfuzosin
(INN)
Desmopressin
(INN)
Code

Description

3001

3001 10 00
10
91
99
3001 20 00 00
3001 90
10 00
90 00
3002

3002 10
10 00
20
10
91
99

Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin
and its salts; other human or animal substances prepared for therapeutic or prophylactic
uses, not elsewhere specified or included:
- Glands and other organs, dried, whether or not powdered:
- - - Powdered
- - - Not powdered:
- - - - Spinal cord and lungs
- - - - Other
- Extracts of glands or other organs or of their secretions
- Other:
- - - Heparin and its salts
- - - Other
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products:
- Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes:
- - - Haemoglobin, blood globulins and serum globulins
- - - Sera and the like:
- - - - Sera
- - - - Other:
- - - - - Prepared for therapeutic or prophylactic uses (viruses and toxins of all kinds)
- - - - - Other

Rate of
duty (%)

20
2.5
20
20
27.5
20

2.5
2.5
2.5
2.5

MOROCCO - No. 132 (15th Edition)


Code

Description

91 00
99
10
90
3002 20 00 00
3002 30
10 00
91 00
99 00
3002 90
10
10
90
90
11
19
91
99
3003
3003 10
10
10
20
90
90
10
20
90
3003 20
10 00
90 00
3003 31 00 00
3003 39
10 00
20 00
90 00
3003 40
10 00
90 00
3003 90
10
10
90
91
10
90
92 00
93 00
98
10
90
3004

3004 10
10 00
20 00
30 00

- - - Other:
- - - - Of animal origin
- - - - Other:
- - - - - Put up for retail sale
- - - - - Not put up for retail sale
- Vaccines for human medicine
- Vaccines for veterinary medicine:
- - - Vaccines against foot-and-mouth disease
- - - Other:
- - - - Vaccines referred to in Additional Note 1 to this Chapter
- - - - Other
- Other:
- - - Ferments:
- - - - Lactic ferments
- - - - Other
- - - Other:
- - - - Of animal origin:
- - - - - Saxitoxin
- - - - - Other
- - - - Other:
- - - - - Ricin
- - - - - Other
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more
constituents which have been mixed together for therapeutic or prophylactic uses, not put
up in measured doses or in forms or packings for retail sale:
- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins
or their derivatives:
- - - For veterinary medicine:
- - - - Containing a mixture of penicillins or their derivatives and streptomycins or their derivatives
- - - - Other (containing penicillin or their derivatives (other than mixtures with streptomycins or
their derivatives)
- - - - Other
- - - Other:
- - - - Containing a mixture of penicillins or their derivatives and streptomycins or their derivatives
- - - - Other (containing penicillin or their derivatives (other than mixtures with streptomycins or
their derivatives)
- - - - Other
- Containing other antibiotics:
- - - For veterinary medicine
- - - Other
- Containing hormones or other products of heading 2937 but not containing antibiotics:
- - Containing insulin
- - Other:
- - - For veterinary medicine
- - - Other, oestradiol + progesterone (INN)
- - - Other
- Containing alkaloids or derivatives thereof but not containing hormones or other products of
heading 2937 or antibiotics:
- - - For veterinary medicine
- - - Other
- Other:
- - - For veterinary medicine:
- - - - Containing iodine or iodine compounds
- - - - Other
- - - Other:
- - - - Medicaments put up in microgranules (0.2 mm to 2 mm):
- - - - - Containing iodine or iodine compounds
- - - - - Other
- - - - Powders with a basis of lysine acetylsalicylate
- - - - Transperitoneal dialysis concentrate
- - - - Other:
- - - - - Containing iodine or iodine compounds
- - - - - Other
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including
those in the form of transdermal administration systems) or in forms or packings for retail
sale:
- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins
or their derivatives:
- - - For veterinary medicine
- - - Other, antimitotic, including pre- or post-operatory chemotherapy or radiotherapy preparations
- - - Other, streptomycins, cefixime (INN), cefpodoxime (INN), cefotaxime (INN), ceftriaxone (INN)
and cefotetan (INN)

139
Rate of
duty (%)

2.5
2.5
2.5
2.5
20
35
10
7.5
20
20
20
20
20

20
20
20
35
35
35
20
35
35
20
7.5
35
20
35
20
20
7.5
7.5
10
2.5
35
35

20
2.5
7.5

MOROCCO - No. 132 (15th Edition)

140
Code

91 00
92 00
93 00
99 00
3004 20
10 00
20 00
30 00
91 00
92 00
93 00
94 00
95 00
96 00
99 00
3004 31
10 00
20 00
91 00
92 00
93 00
99 00
3004 32
10 00
20 00
30 00
40 00
50 00
60 00
91 00
92 00
93 00
94 00
99 00
3004 39
10 00
20 00
30 00
40 00
50 00
91 00
92 00
93 00
99 00
3004 40
10 00
20 00
30 00
40 00
50 00
60 00
91 00
92 00
93 00
99 00
3004 50
10 00
20 00
30 00
91 00

Description

- - - Other:
- - - - Lyophilized
- - - - In aerosols or soft capsules
- - - - In prefilled syringe ampoules
- - - - Other
- Containing other antibiotics:
- - - For veterinary medicine
- - - Other, antimitotic, including pre- or post-operatory chemotherapy or radiotherapy preparations
- - - Other, containing imipenem (INN) and cilastatin (INN)
- - - Other:
- - - - Lyophilized
- - - - In aerosols or soft capsules
- - - - In prefilled syringe ampoules
- - - - Other, specified in Additional Note 2. a. to this Chapter
- - - - Other, specified in Additional Note 2. b. to this Chapter
- - - - Other, specified in Additional Note 2. c. to this Chapter
- - - - Other
- Containing hormones or other products of heading 2937 but not containing antibiotics:
- - Containing insulin:
- - - Biosynthetic human insulin
- - - Pig insulin
- - - Other:
- - - - Lyophilized
- - - - In aerosols or soft capsules
- - - - In prefilled syringe ampoules
- - - - Other
- - Containing corticosteroid hormones, their derivatives and structural analogues:
- - - For veterinary medicine
- - - Other, antimitotic, including pre- or post-operatory chemotherapy or radiotherapy preparations
- - - Other, betamethazone (INN), its salts and esters, methyl prednisolone (INN), its salts and esters;
paramethazone (INN), its salts and esters; triamcinolone acetonide (INN), its salts and esters;
triamcinolone (INN), its salts and esters; hydrocortisone hemisuccinate sodium salt (INN)
- - - Testosterone (INN) enanthate
- - - Other, -estradiol (INN) + estriol (INN), -estradiol (INN) + estriol (INN) + norethisterone
(INN) (or derivatives thereof), estriol (INN); estrone (INN) + equilin (INN) + dihydroequilin
(INN) + equilenin (INN) + dihydroequilenin (INN)
- - - Progesterone in oil capsules
- - - Other:
- - - - Lyophilized
- - - - In aerosols or soft capsules
- - - - In prefilled syringe ampoules
- - - - In injectable suspensions
- - - - Other
- - Other:
- - - For veterinary medicine
- - - Other, antimitotic, including pre- or post-operatory chemotherapy or radiotherapy preparations
- - - Other, calcitonin (INN); prostaglandins; oxytocin (INN); growth hormone (STH) and levothyroxine sodium (INN)
- - - Other, tetracosactide (INN)
- - - Other, glucagon (INN), gonadorelin (INN)
- - - Other:
- - - - Lyophilized
- - - - In aerosols or soft capsules
- - - - In prefilled syringe ampoules
- - - - Other
- Containing alkaloids or derivatives thereof but not containing hormones or other products of
heading 2937 or antibiotics:
- - - For veterinary medicine
- - - Other, antimitotic, including pre- or post-operatory chemotherapy or radiotherapy preparations
- - - Methylergometrine maleate (INN)
- - - Other, pilocarpine (INN); atropine (INN) and its salts; phenylephrine (INN); oxybuprocaine (INN)
- - - Other, timolol (INN) + pilocarpine (INN)
- - - Other, morphinic analgesics
- - - Other:
- - - - Lyophilized
- - - - In aerosols or soft capsules
- - - - In prefilled syringe ampoules
- - - - Other
- Other medicaments containing vitamins or other products of heading 2936:
- - - For veterinary medicine
- - - Other, injectable vitamin K1; vitamins (A + B1 + B2+ B5 + B6 + PP + C + D2 + E) (INN); Pyridoxine + glutamic acid + aspartic acid; cytochrome C + nicotinamide + adenosine + sorbitol +
sodium succinate; etretinate (INN); isotretinoin (INN); tretinoin (INN)
- - - Other, calcium folinate (INN); anthocyanosidic extract of vaccinium myrtillus + tocopherol (INN)
- - - Other:
- - - - Lyophilized

Rate of
duty (%)

7.5
7.5
7.5
35
20
2.5
7.5
7.5
7.5
7.5
7.5
10
10
35
2.5
27.5
7.5
7.5
7.5
35
20
2.5
7.5
7.5
10
10
7.5
7.5
7.5
7.5
2.5
20
2.5
2.5
7.5
10
7.5
7.5
7.5
35
20
2.5
7.5
10
10
7.5
7.5
7.5
7.5
2.5
20
7.5
10
7.5

MOROCCO - No. 132 (15th Edition)


Code

92 00
93 00
99 00
3004 90
10 00
20 00
30 00
50 00
60 00
70 00
91 00
92 00
93 00
94 00
95 00
96 00
97 00
98 00
3005
3005 10
10
10
90
91 00
99
10
90
3005 90
10 00
91 00
99
10
20
90
3006
3006 10 00
10
90
3006 20 00 00
3006 30 00
11
19
90
3006 40
10 00
91 00
99 00
3006 50 00 00
3006 60
11 00
12 00
19 00
91 00
99 00
3006 70
10 00
90 00

141

Description

Rate of
duty (%)

- - - - In aerosols or soft capsules


- - - - In prefilled syringe ampoules
- - - - Other
- Other:
- - - For veterinary medicine
- - - Other, antimitotic, including pre- or post-operatory chemotherapy or radiotherapy preparations
- - - Other, artificial substitutes for human plasma
- - - Other, anesthesics other than those with a basis of lidocaine hydrochloride
- - - Other, specified in Additional Note 2 (2) to this Chapter
- - - Other medicaments for treating AIDS
- - - Other:
- - - - Lyophilized
- - - - In aerosols or soft capsules
- - - - In prefilled syringe ampoules
- - - - Other, specified in Additional Notes 3a, 3b, 3c, 3d1), 3e1), 3f, 3g1), 3h1), 3ij, 3k1), 3l, 3m1),
3n1), 3o1), 3p1), 3q and 3s1) to this Chapter
- - - - Other, specified in Additional Notes 3d2), 3e2), 3g2), 3h2), 3k2), 3m2), 3n2), 3o2), 3p2), 3r
and 3s2) to this Chapter
- - - - Other, specified in Additional Notes 3d3), 3g3), 3h3), 3k3), 3m3) and 3n3) to this Chapter
- - - - Transperitoneal dialysis concentrate
- - - - Other

7.5
7.5
35

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters,
poultices), impregnated or coated with pharmaceutical substances or put up in forms or
packings for retail sale for medical, surgical, dental or veterinary purposes:
- Adhesive dressings and other articles having an adhesive layer:
- - - Impregnated or coated with pharmaceutical substances (including patches):
- - - - Sticking plaster
- - - - Other
- - - Other:
- - - - Wadding
- - - - Other:
- - - - - Gauze
- - - - - Other
- Other:
- - - impregnated or coated with pharmaceutical substances
- - - Other:
- - - - Wadding
- - - - Other:
- - - - - Gauze
- - - - - Plaster bandages
- - - - - Other
Pharmaceutical goods specified in Note 4 to this Chapter:
- Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical
wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental
haemostatics:
- - - Sterile surgical catgut
- - - Other sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile
laminaria and sterile laminaria tents
- Blood-grouping reagents
- Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient:
- - - Diagnostic reagents:
- - - - Of microbial origin
- - - - Other
- - - Other
- Dental cements and other dental fillings; bone reconstruction cements:
- - - Dental cements and other dental fillings
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- First-aid boxes and kits
- Chemical contraceptive preparations based on hormones, on other products of heading No.
2937 or on spermicides:
- - - Chemical contraceptive preparations based on hormones:
- - - - Pills containing 0.15 mg of levonorgestrel (INN) and 0.03 mg of ethinyloestradiol (INN)
- - - - Implants
- - - - Other
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of
the body for surgical operations or physical examinations or as a coupling agent between the body
and medical instruments:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other

20
2.5
7.5
7.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5

7.5
7.5
35
35
35
35
35
35
35
35

35
35
7.5

7.5
7.5
7.5
35
35
27.5
35

7.5
7.5
10
10
10

7.5
7.5

MOROCCO - No. 132 (15th Edition)

142
Code

Description

3006 80
10
10
20
30
40
50
90
21
10
20
30
40
50
60
90
22 00
23
10
20
90
29
10
20
30
40
50
90
31
10
20
30
40
50
90
32
10
90
33 00
34
10
20
90
35
10
90
39
10
20
30
40
50
60
70
90
41
10
20
30
40
50
60
90

- Waste pharmaceuticals:
- - - Of products of heading 3001:
- - - - Of products of subdivision 3001 10 00 10
- - - - Of products of subdivision 3001 10 00 91
- - - - Of products of subdivision 3001 10 00 99
- - - - Of products of subheading 3001 20 00 00
- - - - Of products of subdivision 3001 90 10 00
- - - - Of products of subdivision 3001 90 90 00
- - - Of products of heading 3002:
- - - - Of products of subheading 3002 10:
- - - - - Of products of subdivision 3002 10 10 00
- - - - - Of products of subdivision 3002 10 20 10
- - - - - Of products of subdivision 3002 10 20 91
- - - - - Of products of subdivision 3002 10 20 99
- - - - - Of products of subdivision 3002 10 91 00
- - - - - Of products of subdivision 3002 10 99 10
- - - - - Of products of subdivision 3002 10 99 90
- - - - Of products of subheading 3002 20 00 00
- - - - Of products of subheading 3002 30:
- - - - - Of products of subdivision 3002 30 10 00
- - - - - Of products of subdivision 3002 30 91 00
- - - - - Of products of subdivision 3002 30 99 00
- - - - Of products of subheading 3002 90:
- - - - - Of products of subdivision 3002 90 10 10
- - - - - Of products of subdivision 3002 90 10 90
- - - - - Of products of subdivision 3002 90 90 11
- - - - - Of products of subdivision 3002 90 90 19
- - - - - Of products of subdivision 3002 90 90 91
- - - - - Of products of subdivision 3002 90 90 99
- - - Of products of heading 3003:
- - - - Of products of subheading 3003 10:
- - - - - Of products of subdivision 3003 10 10 10
- - - - - Of products of subdivision 3003 10 10 20
- - - - - Of products of subdivision 3003 10 10 90
- - - - - Of products of subdivision 3003 10 90 10
- - - - - Of products of subdivision 3003 10 90 20
- - - - - Of products of subdivision 3003 10 90 90
- - - - Of products of subheading 3003 20:
- - - - - Of products of subdivision 3003 20 10 00
- - - - - Of products of subdivision 3003 20 90 00
- - - Of products of subheading 3003 31 00 00
- - - - Of products of subheading 3003 39:
- - - - - Of products of subdivision 3003 39 10 00
- - - - - Of products of subdivision 3003 39 20 00
- - - - - Of products of subdivision 3003 39 90 00
- - - - Of products of subheading 3003 40:
- - - - - Of products of subdivision 3003 40 10 00
- - - - - Of products of subdivision 3003 40 90 00
- - - - Of products of subheading 3003 90:
- - - - - Of products of subdivision 3003 90 10 10
- - - - - Of products of subdivision 3003 90 10 90
- - - - - Of products of subdivision 3003 90 91 10
- - - - - Of products of subdivision 3003 90 91 90
- - - - - Of products of subdivision 3003 90 92 00
- - - - - Of products of subdivision 3003 90 93 00
- - - - - Of products of subdivision 3003 90 98 10
- - - - - Of products of subdivision 3003 90 98 90
- - - Of products of heading 3004:
- - - - Of products of subheading 3004 10:
- - - - - Of products of subdivision 3004 10 10 00
- - - - - Of products of subdivision 3004 10 20 00
- - - - - Of products of subdivision 3004 10 30 00
- - - - - Of products of subdivision 3004 10 91 00
- - - - - Of products of subdivision 3004 10 92 00
- - - - - Of products of subdivision 3004 10 93 00
- - - - - Of products of subdivision 3004 10 99 00

Rate of
duty (%)

20
20
20
20
27.5
20
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
20
35
10
20
20
20
20
20
20
20
20
20
35
35
35
20
35
35
20
7.5
35
20
35
20
20
7.5
7.5
10
2.5
35
35
20
2.5
7.5
7.5
7.5
7.5
35

MOROCCO - No. 132 (15th Edition)


Code

Description

42
10
20
30
91
92
93
94
95
96
99
43
10
20
30
40
50
90
44
10
20
30
40
50
60
70
80
91
92
99
45
10
20
30
40
50
60
70
80
90
46
10
20
30
40
50
55
60
70
80
90
47
10
20
30
40
50
60
90
49
10
20
30
50
60
70
91
92
93
94
95
96
97
98

- - - - Of products of subheading 3004 20:


- - - - - Of products of subdivision 3004 20 10 00
- - - - - Of products of subdivision 3004 20 20 00
- - - - - Of products of subdivision 3004 20 30 00
- - - - - Of products of subdivision 3004 20 91 00
- - - - - Of products of subdivision 3004 20 92 00
- - - - - Of products of subdivision 3004 20 93 00
- - - - - Of products of subdivision 3004 20 94 00
- - - - - Of products of subdivision 3004 20 95 00
- - - - - Of products of subdivision 3004 20 96 00
- - - - - Of products of subdivision 3004 20 99 00
- - - - Of products of subheading 3004 31:
- - - - - Of products of subdivision 3004 31 10 00
- - - - - Of products of subdivision 3004 31 20 00
- - - - - Of products of subdivision 3004 31 91 00
- - - - - Of products of subdivision 3004 31 92 00
- - - - - Of products of subdivision 3004 31 93 00
- - - - - Of products of subdivision 3004 31 99 00
- - - - Of products of subheading 3004 32:
- - - - - Of products of subdivision 3004 32 10 00
- - - - - Of products of subdivision 3004 32 20 00
- - - - - Of products of subdivision 3004 32 30 00
- - - - - Of products of subdivision 3004 32 40 00
- - - - - Of products of subdivision 3004 32 50 00
- - - - - Of products of subdivision 3004 32 60 00
- - - - - Of products of subdivision 3004 32 91 00
- - - - - Of products of subdivision 3004 32 92 00
- - - - - Of products of subdivision 3004 32 93 00
- - - - - Of products of subdivision 3004 32 94 00
- - - - - Of products of subdivision 3004 32 99 00
- - - - Of products of subheading 3004 39:
- - - - - Of products of subdivision 3004 39 10 00
- - - - - Of products of subdivision 3004 39 20 00
- - - - - Of products of subdivision 3004 39 30 00
- - - - - Of products of subdivision 3004 39 40 00
- - - - - Of products of subdivision 3004 39 50 00
- - - - - Of products of subdivision 3004 39 91 00
- - - - - Of products of subdivision 3004 39 92 00
- - - - - Of products of subdivision 3004 39 93 00
- - - - - Of products of subdivision 3004 39 99 00
- - - - Of products of subheading 3004 40:
- - - - - Of products of subdivision 3004 40 10 00
- - - - - Of products of subdivision 3004 40 20 00
- - - - - Of products of subdivision 3004 40 30 00
- - - - - Of products of subdivision 3004 40 40 00
- - - - - Of products of subdivision 3004 40 50 00
- - - - - Of products of subdivision 3004 40 60 00
- - - - - Of products of subdivision 3004 40 91 00
- - - - - Of products of subdivision 3004 40 92 00
- - - - - Of products of subdivision 3004 40 93 00
- - - - - Of products of subdivision 3004 40 99 00
- - - - Of products of subheading 3004 50:
- - - - - Of products of subdivision 3004 50 10 00
- - - - - Of products of subdivision 3004 50 20 00
- - - - - Of products of subdivision 3004 50 30 00
- - - - - Of products of subdivision 3004 50 91 00
- - - - - Of products of subdivision 3004 50 92 00
- - - - - Of products of subdivision 3004 50 93 00
- - - - - Of products of subdivision 3004 50 99 00
- - - - Of products of subheading 3004 90:
- - - - - Of products of subdivision 3004 90 10 00
- - - - - Of products of subdivision 3004 90 20 00
- - - - - Of products of subdivision 3004 90 30 00
- - - - - Of products of subdivision 3004 90 50 00
- - - - - Of products of subdivision 3004 90 60 00
- - - - - Of products of subdivision 3004 90 70 00
- - - - - Of products of subdivision 3004 90 91 00
- - - - - Of products of subdivision 3004 90 92 00
- - - - - Of products of subdivision 3004 90 93 00
- - - - - Of products of subdivision 3004 90 94 00
- - - - - Of products of subdivision 3004 90 95 00
- - - - - Of products of subdivision 3004 90 96 00
- - - - - Of products of subdivision 3004 90 97 00
- - - - - Of products of subdivision 3004 90 98 00

143
Rate of
duty (%)

20
2.5
7.5
7.5
7.5
7.5
7.5
10
10
35
7.5
27.5
7.5
7.5
7.5
35
20
2.5
7.5
7.5
10
10
7.5
7.5
7.5
7.5
35
20
2.5
7.5
7.5
10
7.5
7.5
7.5
35
20
2.5
7.5
10
10
7.5
7.5
7.5
7.5
35
20
7.5
10
7.5
7.5
7.5
35
20
2.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
10
10
2.5
35

MOROCCO - No. 132 (15th Edition)

144
Code

Description

51
10
20
30
40
90
59
10
20
30
40
90
91
10
90
92 00
93
10
20
90
94
10
20
90
95 00
96
10
20
30
40
90
99
10
90

- - - Of products of heading 3005:


- - - - Of products of subheading 3005 10:
- - - - - Of products of subdivision 3005 10 10 10
- - - - - Of products of subdivision 3005 10 10 90
- - - - - Of products of subdivision 3005 10 91 00
- - - - - Of products of subdivision 3005 10 99 10
- - - - - Of products of subdivision 3005 10 99 90
- - - - Of products of subheading 3005 90:
- - - - - Of products of subdivision 3005 90 10 00
- - - - - Of products of subdivision 3005 90 91 00
- - - - - Of products of subdivision 3005 90 99 10
- - - - - Of products of subdivision 3005 90 99 20
- - - - - Of products of subdivision 3005 90 99 90
- - - Of products of heading 3006:
- - - - Of products of subheading 3006 10:
- - - - - Of products of subdivision 3006 10 00 10
- - - - - Of products of subdivision 3006 10 00 90
- - - - Of products of subheading 3006 20 00 00
- - - - Of products of subheading 3006 30:
- - - - - Of products of subdivision 3006 30 00 11
- - - - - Of products of subdivision 3006 30 00 19
- - - - - Of products of subdivision 3006 30 00 90
- - - - Of products of subheading 3006 40:
- - - - - Of products of subdivision 3006 40 10 00
- - - - - Of products of subdivision 3006 40 91 00
- - - - - Of products of subdivision 3006 40 99 00
- - - - Of products of subheading 3006 50 00 00
- - - - Of products of subheading 3006 60:
- - - - - Of products of subdivision 3006 60 11 00
- - - - - Of products of subdivision 3006 60 12 00
- - - - - Of products of subdivision 3006 60 19 00
- - - - - Of products of subdivision 3006 60 91 00
- - - - - Of products of subdivision 3006 60 99 00
- - - - Of products of subheading 3006 70:
- - - - - Of products of subdivision 3006 70 10 00
- - - - - Of products of subdivision 3006 70 90 00

Rate of
duty (%)

7.5
7.5
35
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
35
35
27.5
35
7.5
7.5
35
35
35
7.5
7.5

MOROCCO - No. 132 (15th Edition)

145

CHAPTER 31
FERTILIZERS
NOTES
1. This Chapter does not cover:
a) animal blood of heading 0511;
b) separate chemically defined compounds (other than those answering to the descriptions in Note 2 a), 3 a), 4 a) or 5 below);
or
c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 3824; optical elements of potassium chloride (heading 9001).
2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in
heading 3105:
a) Goods which answer to one or other of the descriptions given below:
i) sodium nitrate, whether or not pure;
ii) ammonium nitrate, whether or not pure;
iii) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
iv) ammonium sulphate, whether or not pure;
v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
vii) calcium cyanamide, whether or not pure or treated with oil;
viii) urea, whether or not pure.
b) Fertilizers consisting of any of the goods described in a) above mixed together.
c) Fertilizers consisting of ammonium chloride or of any of the goods described in a) or b) above mixed with chalk, gypsum
or other inorganic non-fertilizing substances.
d) Liquid fertilizers consisting of the goods of subparagraph a) ii) or viii) above, or of mixtures of those goods, in an aqueous
or ammoniacal solution.
3. Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in
heading 3105:
a) Goods which answer to one or other of the descriptions given below:
i) basic slag;
ii) natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;
iii) superphosphates (single, double or triple);
iv) calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.
b) Fertilizers consisting of any of the goods described in a) above mixed together, but with no account being taken of the
fluorine content limit.
c) Fertilizers consisting of any of the goods described in a) or b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilizing substances.
4. Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in
heading 3105:
a) goods which answer to one or other of the descriptions given below:
i) crude natural potassium salts (for example, carnallite, kainite and sylvite);
ii) potassium chloride, whether or not pure, except as provided in Note 1 c) above;
iii) potassium sulphate, whether or not pure;
iv) magnesium potassium sulphate, whether or not pure.
b) Fertilizers consisting of any of the goods described in a) above mixed together.
5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105.
6. For the purposes of heading 3105, the term other fertilizers applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium.
Code

Description

3101 00 00
10
20
30
41
49
51
59
91
99

Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products:
- - - Guano
- - - Other natural animal or vegetable fertilizers, whether or not mixed together or chemically treated
- - - Other:
- - - - Containing the three fertilizing elements: nitrogen, phosphorus and potassium
- - - - Containing the two fertilizing elements: nitrogen and phosphorus:
- - - - - With a nitrogen content exceeding 10% by weight
- - - - - Other
- - - - Containing the two fertilizing elements: nitrogen and potassium:
- - - - - With a nitrogen content exceeding 10% by weight
- - - - - Other
- - - - Other:
- - - - - With a nitrogen content exceeding 10% by weight
- - - - - Other

Rate of
duty (%)

2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5

MOROCCO - No. 132 (15th Edition)

146

Code

Description

3102
3102 10
10 00
90 00
3102 21 00 00
3102 29 00
10
90
3102 30 00 00
3102 40 00
10
90
3102 50
10 00
90 00
3102 60 00 00
3102 70
10 00
90 00
3102 80 00 00
3102 90 00
10
90
3103
3103 10 00
11
19
90
3103 20 00 00
3103 90 00
10
20
90

Mineral or chemical fertilizers, nitrogenous:


- Urea, whether or not in aqueous solution:
- - - With a nitrogen content exceeding 45% by weight, in forms other than granules
- - - Other
- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
- - Ammonium sulphate
- - Other:
- - - Ammonium sulphate-ammonium nitrate
- - - Other
- Ammonium nitrate, whether or not in aqueous solution
- Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilizing substances:
- - - Mixtures of ammonium nitrate with calcium carbonate
- - - Other
- Sodium nitrate:
- - - Natural sodium nitrate
- - - Other
- Double salts and mixtures of calcium nitrate and ammonium nitrate
- Calcium cyanamide:
- - - Calcium cyanamide with a nitrogen content not exceeding 25% by weight of the dry product
- - - Other
- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
- Other, including mixtures not specified in the foregoing subheadings:
- - - Calcium nitrate-magnesium nitrate
- - - Other
Mineral or chemical fertilizers, phosphatic:
- Superphosphates:
- - - Single or double:
- - - - Bone
- - - - Other
- - - Triple
- Basic slag
- Other:
- - - Calcined calcium phosphates (thermo-phosphates and fused phosphates) and heat-treated
natural aluminium calcium phosphates
- - - Dicalcium phosphates containing 0.2% or more by weight of fluorine
- - - Other

3104
3104 10 00 00
3104 20 00
10
90
3104 30
10 00
90 00
3104 90
10 00
20 00
90 00

Mineral or chemical fertilizers, potassic:


- Carnallite, sylvite and other crude natural potassium salts
- Potassium chloride:
- - - For use as fertilizer
- - - Other
- Potassium sulphate:
- - - Potassium sulphate with a K2O content not exceeding 52%
- - - Other
- Other:
- - - Potassium magnesium sulphate with a K2O content not exceeding 30%
- - - Other double sulphates of magnesium and of potassium
- - - Other

3105

Other mineral or chemical fertilizers containing the two fertilizing elements phosphorus
and potassium: other fertilizers; goods of this Chapter in tablets or similar forms or in
packages of a gross weight not exceeding 10 kg:
- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding
10 kg:
- - - Potassium sulphate with a K2O content exceeding 52%; potassium magnesium sulphate with
a K2O content exceeding 30%; calcium cyanamide with a nitrogen content exceeding 25% by
weight of the dry product:
- - - - Potassium sulphate with a K2O content exceeding 52%
- - - - Potassium magnesium sulphate with a K2O content exceeding 30%
- - - - Calcium cyanamide with a nitrogen content exceeding 25% by weight of the dry product
- - - Urea, with a nitrogen content exceeding 45% by weight, in forms other than granules
- - - Sodium nitrates with a nitrogen content exceeding 16.3% by weight
- - - Other:
- - - - Urea
- - - - Other
- Mineral or chemical fertilizers containing the three fertilizing elements: nitrogen, phosphorus and
potassium
- Diammonium hydrogenorthophosphate (diammonium phosphate)
- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with
diammonium hydrogenorthophosphate (diammonium phosphate)
- Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus:
nitrogen and phosphorus:
- - Containing nitrates and phosphates

3105 10
10
10
20
90
20 00
30 00
90
10
90
3105 20 00 00
3105 30 00 00
3105 40 00 00

3105 51 00 00

Rate of
duty (%)

2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5

2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5

2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5

2.5

MOROCCO - No. 132 (15th Edition)

Code

Description

3105 59 00
10
90
3105 60 00 00
3105 90 00
10
20
30

41
49
91
99

- - Other:
- - - With a nitrogen content exceeding 10% by weight
- - - Other
- Other mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium:
phosphorus and potassium
- Other:
- - - With a basis of calcium nitrate
- - - With a basis of beetroot salts
- - - Other:
- - - - Containing the two fertilizing elements: nitrogen and potassium:
- - - - - Natural potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (of which there may be up to 44% of potassium nitrate) with a total nitrogen
content not exceeding 16.30% by weight
- - - - - Other:
- - - - - - With a nitrogen content exceeding 10% by weight
- - - - - - Other
- - - - Other:
- - - - - With a nitrogen content exceeding 10% by weight
- - - - - Other

147
Rate of
duty (%)

2.5
2.5
2.5
2.5
2.5
2.5

2.5
2.5
2.5
2.5

MOROCCO - No. 132 (15th Edition)

148

CHAPTER 32
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES;
DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES;
PUTTY AND OTHER MASTICS; INKS
NOTES
1. This Chapter does not cover:
a) separate chemically defined elements and compounds (except those of heading 3203 or 3204, inorganic products of a
kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided
for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading
3212);
b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or
c) mastics of asphalt or other bituminous mastics (heading 2715).
2. Heading 3204 includes mixtures of stabilized diazonium salts and couplers for the production of azo dyes.
3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading
3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any
material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215.
4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913
in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5. The expression colouring matter in this Chapter does not include products of a kind used as extenders in oil paints, whether
or not they are also suitable for colouring distempers.
6. The expression stamping foils in heading 3212 applies only to thin sheets of a kind used for printing, for example, book
covers or hat bands, and consisting of:
a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
b) metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
Code

Description

3201

Rate of
duty (%)

91
99

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives:
- Quebracho extract
- Wattle extract
- Other:
- - - Tanning extracts of vegetable origin:
- - - - Of sumach or vallonia
- - - - Oak or chestnut extract
- - - - Other
- - - Tannins (tannic acids), including water-extracted gall-nut tannins and their salts, ethers, esters and other derivatives:
- - - - Ether- and/or alcohol-extracted
- - - - Other

2.5
2.5

3202 10 00 00
3202 90 00 00

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for
pre-tanning:
- Synthetic organic tanning substances
- Other

2.5
7.5

3201 10 00 00
3201 20 00 00
3201 90 00
11
12
19

3202

2.5
2.5
2.5
2.5
2.5

21
29
90

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding
animal black), whether or not chemically defined; preparations as specified in Note 3 to
this Chapter based on colouring matter of vegetable or animal origin:
- - - Carotenes
- - - Other:
- - - - Other colouring matter of vegetable origin:
- - - - - Natural indigo
- - - - - Black cutch
- - - - - Logwood extract
- - - - - Persian berry extracts and madder extracts; pastel
- - - - - Litmus
- - - - - Chlorophyll
- - - - - Roucou
- - - - - Other
- - - - Colouring matter of animal origin:
- - - - - Cochineal extracts
- - - - - Other
- - - - Preparations as specified in Note 3 to this Chapter

2.5
2.5
2.5

3204 11 00 00

Synthetic organic colouring matter, whether or not chemically defined; preparations as


specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic
organic products of a kind used as fluorescent brightening agents or luminophores, whether or not chemically defined:
- Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this
Chapter:
- - Disperse dyes and preparations based thereon

7.5

3203 00
10 00
90
11
12
13
14
15
16
17
19

3204

2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5

MOROCCO - No. 132 (15th Edition)


Code

Description

3204 12
10 00
90 00
3204 13 00 00
3204 14 00 00
3204 15 00 00
3204 16 00 00
3204 17 00 00
3204 19
10 00
90 00
3204 20 00 00
3204 90 00 00
3205 00 00
11
19
91
99
3206

3206 11 00 00
3206 19 00 00
3206 20 00 00
3206 30 00 00
3206 41 00 00
3206 42 00 00
3206 43 00 00
3206 49 00
11
19
21
29
31
39
90
3206 50 00 00
3207

3207 10 00 00
3207 20 00
10
90
3207 30 00 00
3207 40 00 00
3208
3208 10 00
10
90
3208 20 00
10
90
3208 90
10 00
90
10
20
30
90

- - Acid dyes, whether or not premetallized, and preparations based thereon; mordant dyes and
preparations based thereon:
- - - Sulphonated monoazo food colours with carboxylic acid function, solidified with sodium (tartrazine E102 in the form of yellow powder)
- - - Other
- - Basic dyes and preparations based thereon
- - Direct dyes and preparations based thereon
- - Vat dyes (including those usable in that state as pigments) and preparations based thereon
- - Reactive dyes and preparations based thereon
- - Pigments and preparations based thereon
- - Other, including mixtures of colouring matter of two or more of the subheadings 3204 11 to
3204 19:
- - - Carotenes
- - - Other
- Synthetic organic products of a kind used as fluorescent brightening agents
- Other
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes:
- - - Based on colouring matter of animal or vegetable origin:
- - - - Not containing carmine
- - - - Containing carmine
- - - Based on synthetic organic colouring matter containing by weight of the dry product:
- - - - Less than 3% of soluble organic colouring matter or less than 8% of organic pigments
- - - - 3% or more of soluble organic colouring matter or 8% or more of organic pigments
Other colouring matter; preparations as specified in Note 3 to this Chapter, other than
those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores,
whether or not chemically defined:
- Pigments and preparations based on titanium dioxide:
- - Containing 80% or more by weight of titanium dioxide calculated on the dry matter
- - Other
- Pigments and preparations based on chromium compounds
- Pigments and preparations based on cadmium compounds
- Other colouring matter and other preparations:
- - Ultramarine and preparations based thereon
- - Lithopone and other pigments and preparations based on zinc sulphide
- - Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)
- - Other:
- - - Other colouring matter:
- - - - Mineral blacks not elsewhere specified or included
- - - - Cassel earth and similar products
- - - - Pigments based on lead, barium, zinc or strontium chromates:
- - - - - Molybdenum reds
- - - - - Other
- - - - Other:
- - - - - Magnetite
- - - - - Other
- - - Preparations as specified in Note 3 to this Chapter
- Inorganic products of a kind used as luminophores
Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic,
enamelling or glass industry; glass frit and other glass, in the form of powder, granules or
flakes:
- Prepared pigments, prepared opacifiers, prepared colours and similar preparations
- Vitrifiable enamels and glazes, engobes (slips) and similar preparations:
- - - Vitrifiable enamels and glazes
- - - Other
- Liquid lustres and similar preparations
- Glass frit and other glass, in the form of powder, granules or flakes
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium;
solutions as defined in Note 4 to this Chapter:
- Based on polyesters:
- - - Synthetic paints and varnishes
- - - Oil paints and varnishes
- Based on acrylic or vinyl polymers:
- - - Synthetic paints and varnishes
- - - Oil paints and varnishes
- Other:
- - - Cellulosic paints of a kind used for finishing leather
- - - Other:
- - - - Cellulosic varnishes
- - - - Synthetic paints and varnishes
- - - - Oil paints and varnishes
- - - - Other

149
Rate of
duty (%)

35
27.5
2.5
2.5
7.5
2.5
2.5
7.5
2.5
7.5
2.5

27.5
27.5
27.5
27.5

2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
2.5
7.5
7.5

2.5
2.5
2.5
2.5
2.5

35
35
35
35
2.5
35
35
35
35

MOROCCO - No. 132 (15th Edition)

150
Code

Description

Rate of
duty (%)

10 00
90
10
90

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed or dissolved in an aqueous medium:
- Based on acrylic or vinyl polymers:
- - - Water paints
- - - Other
- Other:
- - - Cellulosic paints of a kind used for finishing leather
- - - Other:
- - - - Water paints
- - - - Other

10 00
90 00

Other paints and varnishes (including enamels, lacquers and distempers); prepared water
pigments of a kind used for finishing leather:
- - - Prepared water pigments of a kind used for finishing leather
- - - Other

2.5
2.5

3211 00 00 00

Prepared driers

35

3212

91
99

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or in paste form, of a kind used in the manufacture of paints (including enamels);
stamping foils; dyes and other colouring matter put up in forms or packings for retail sale:
- Stamping foils
- Other:
- - - Dyes put up in forms or packings for retail sale:
- - - - Liquid:
- - - - - Not containing alcohol
- - - - - Containing alcohol
- - - - Other
- - - Pearl essence
- - - Other:
- - - - Based on aluminium powder
- - - - Other

3213 10 00 00
3213 90 00 00

Artists, students or signboard painters colours, modifying tints, amusement colours and
the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings:
- Colours in sets
- Other

3209
3209 10 00
10
90
3209 90

3210 00

3212 10 00 00
3212 90 00
11
19
20
30

3213

3214
3214 10
10 00
20 00
30 00
80
10
90
3214 90 00 00
3215
3215 11
10 00
90 00
3215 19
10
10
90
90
10
90
3215 90 00
11
19
91
99

Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics;
painters' fillings; non-refractory surfacing preparations for faades, indoor walls, floors,
ceilings or the like:
- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters'
fillings:
- - - Sealing waxes, in plates, sticks and similar forms
- - - Silicone mastics
- - - Polyurethane mastics
- - - Other:
- - - - Grafting mastics
- - - - Other
- Other
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid:
- Printing ink:
- - Black:
- - - Ink cartridges, without mechanical, electric or electronic devices, for machines
- - - Other
- - Other:
- - - Ink cartridges, without mechanical, electric or electronic devices, for machines:
- - - - Not containing organic colouring matter or pigments or containing less than 3% of organic
colouring matter or less than 8% of organic pigments
- - - - Other
- - - Other:
- - - - Not containing organic colouring matter or pigments or containing less than 3% of organic
colouring matter or less than 8% of organic pigments
- - - - Other
- Other:
- - - Writing or drawing ink:
- - - - Put up in containers holding 0.25 litre or less
- - - - Otherwise put up
- - - Other inks:
- - - - Put up in containers holding 1 litre or less
- - - - Otherwise put up

35
35
2.5
35
35

2.5

2.5
35
35
35
35
35

7.5
7.5

35
10
10
35
35
35

7.5
35
7.5
7.5
35
35
35
35
35
35

MOROCCO - No. 132 (15th Edition)

151

CHAPTER 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
NOTES
1. This Chapter does not cover:
a) natural oleoresins or vegetable extracts of heading 1301 or 1302;
b) soap or other products of heading 3401; or
c) gum, wood or sulphate turpentine or other products of heading 3805.
2. The expression odoriferous substances in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions
of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
4. The expression perfumery, cosmetic or toilet preparations in heading 3307 applies, inter alia, to the following products:
scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated
with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with
perfume or cosmetics; animal toilet preparations.
Code

Description

3301

3301 11 00
10
90
3301 12 00
10
90
3301 13 00
10
90
3301 14 00
10
90
3301 19 00
11
13
19
90
3301 21 00
11
19
90
3301 22 00
10
90
3301 23 00
10
90
3301 24 00
10
90
3301 25
11 00
19 00
90 00
3301 26 00
10
90
3301 29
11 00
13 00
18
11
12

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted
oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential
oils; aqueous distillates and aqueous solutions of essential oils:
- Essential oils of citrus fruit:
- - Of bergamot:
- - - Not deterpenated
- - - Deterpenated
- - Of orange:
- - - Not deterpenated
- - - Deterpenated
- - Of lemon:
- - - Not deterpenated
- - - Deterpenated
- - Of lime:
- - - Not deterpenated
- - - Deterpenated
- - Other:
- - - Not deterpenated:
- - - - Of mandarin
- - - - Of Seville orange
- - - - Of other citrus fruit
- - - Deterpenated
- Essential oils other than those of citrus fruit:
- - Of geranium:
- - - Not deterpenated:
- - - - Of bourbon geranium
- - - - Of apple geranium
- - - Deterpenated
- - Of jasmine:
- - - Not deterpenated
- - - Deterpenated
- - Of lavender or of lavandin:
- - - Not deterpenated
- - - Deterpenated
- - Of peppermint (Mentha piperita):
- - - Not deterpenated
- - - Deterpenated
- - Of other mints:
- - - Not deterpenated:
- - - - Of pennyroyal
- - - - Other
- - - Deterpenated
- - Of vetiver:
- - - Not deterpenated
- - - Deterpenated
- - Other:
- - - Not deterpenated:
- - - - Of eucalyptus
- - - - Of ylang-ylang
- - - - Other:
- - - - - Of cloves
- - - - - Of niaouli

Rate of
duty (%)

35
35
35
35
35
35
35
35
35
35
35
35

35
35
35
35
35
35
35
35
35
35
7.5
27.5
35
35
7.5
27.5
35
35

MOROCCO - No. 132 (15th Edition)

152

Code

Description

21
29
30
50
70
90 00
3301 30 00 00
3301 90
10 00
20 00
30
10
20
30
40
90
90 00
3302

3302 10
10 00
20 00
30 00
81 00
89 00
3302 90 00 00
3303 00 00
10
21
29
30
90
3304

- - - - - Of rose:
- - - - - - Liquid
- - - - - - Concrete
- - - - - Of rosemary
- - - - - Of myrtle
- - - - - Other
- - - Deterpenated
- Resinoids
- Other:
- - - Terpenic by-products of the deterpenation of essential oils
- - - concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage
or maceration
- - - Extracted oleoresins:
- - - - Opium
- - - - Of liquorice
- - - - Of hops
- - - - Of pyrethrum or of the roots of plants containing rotenone
- - - - Other
- - - Aqueous distillates and aqueous solutions of essential oils, whether or not medicinal
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a
basis of one or more of these substances, of a kind used as raw materials in industry;
other preparations based on odoriferous substances, of a kind used for the manufacture
of beverages:
- Of a kind used in the food or drink industries:
- - - Alcoholic preparations for the manufacture of beverages
- - - Other preparations for the manufacture of beverages
- - - Other, mint flavourings
- - - Other:
- - - - Butter flavourings
- - - - Other
- Other
Perfumes and toilet waters:
- - - Liquid or concrete extracts:
- - - - Liquid:
- - - - - Not containing alcohol
- - - - - Containing alcohol, put up in containers holding:
- - - - - - More than litre
- - - - - - Not more than litre
- - - - Concretes
- - - Other

Rate of
duty (%)

35
35
35
35
35
35
35
35
35
27.5
27.5
27.5
27.5
27.5
35

35
2.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5

3304 91 00 00
3304 99 00
10
90

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations:
- Lip make-up preparations
- Eye make-up preparations
- Manicure or pedicure preparations
- Other:
- - Powders, whether or not compressed
- - Other:
- - - Creams, emulsions and oils
- - - Other

7.5
7.5

3305
3305 10 00 00
3305 20 00 00
3305 30 00 00
3305 90 00 00

Preparations for use on the hair:


- Shampoos
- Preparations for permanent waving or straightening
- Hair lacquers
- Other

7.5
7.5
7.5
7.5

3306

Preparations for oral or dental hygiene, including denture fixative pastes and powders;
yarn used to clean between the teeth (dental floss), in individual retail packages:
- Dentifrices
- Yarn used to clean between the teeth (dental floss):
- - - Of textured polyamide yarn
- - - Other
- Other

3304 10 00 00
3304 20 00 00
3304 30 00 00

3306 10 00 00
3306 20
10 00
90 00
3306 90 00 00
3307

3307 10 00
11
19
90
3307 20 00 00
3307 30 00 00

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations,


depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified
or included; prepared room deodorizers, whether or not perfumed or having disinfectant
properties:
- Pre-shave, shaving or after-shave preparations:
- - - Shaving creams:
- - - - Sparkling
- - - - Other
- - - Other
- Personal deodorants and antiperspirants
- Perfumed bath salts and other bath preparations

7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

3307 41 00 00
3307 49 00 00
3307 90
10 00
20 00
31 00
39 00
40 00
80 00

Description

- Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during
religious rites:
- - Agarbatti and other odoriferous preparations which operate by burning
- - Other
- Other:
- - - Attached to textile wadding
- - - Attached to felt
- - - Attached to nonwovens:
- - - - By coating
- - - - Other
- - - Contact lens or artificial eye solutions
- - - Other

153
Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

154

CHAPTER 34
SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING
PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING
PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES,
DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
NOTES
1. This Chapter does not cover:
a) edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading
1517);
b) separate chemically defined compounds; or
c) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active
agents (heading 3305, 3306 or 3307).
2. For the purposes of heading 3401, the expression soap applies only to soap soluble in water. Soap and other products of
heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or
shapes. In other forms they are to be classified in heading 3405 as scouring powders and similar preparations.
3. For the purposes of heading 3402, organic surface-active agents are products which when mixed with water at a concentration of 0.5% at 20C and left to stand for one hour at the same temperature:
a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
b) reduce the surface tension of water to 4.5 x 10 N/m (45 dyne/cm) or less.
4. In heading 3403 the expression petroleum oils and oils obtained from bituminous minerals applies to the products defined
in Note 2 to Chapter 27.
5. In heading 3404, subject to the exclusions provided below, the expression artificial waxes and prepared waxes applies only to:
a) chemically produced organic products of a waxy character, whether or not water-soluble;
b) products obtained by mixing different waxes;
c) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other
materials.
The heading does not apply to:
a) products of heading 1516, 3402 or 3823, even if having a waxy character;
b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or
d) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).
Code

3401

3401 11
10 00
20 00
30 00
41 00
49 00
50 00
61 00
69
10
90
90 00
3401 19
10 00
20 00

Description

Soap; organic surface-active products and preparations for use as soap, in the form of
bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surfaceactive products and preparations for washing the skin, in the form of liquid or cream and
put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens,
impregnated, coated or covered with soap or detergent:
- Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded
pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered
with soap or detergent:
- - For toilet use (including medicated products):
- - - Paper (including cellulose wadding), wadding, felt and nonwovens, impregnated, coated or
covered with soap or detergent, put up for retail sale
- - - Other wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
- - - - Wadding
- - - - Felt
- - - - Nonwovens:
- - - - - Coated
- - - - - Other
- - - Organic surface-active products and preparations in the form of bars, cakes, moulded pieces
or shapes, whether or not containing soap
- - - Soap, including paper and cellulose wadding impregnated, coated or covered with soap:
- - - - Medicated
- - - - Other:
- - - - - In moulded pieces
- - - - - Other
- - - Other paper or cellulose wadding
- - Other:
- - - Wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
- - - - Wadding
- - - - Felt

Rate of
duty (%)

35
35
35
35
35
35
35
35
35
35
35
35

MOROCCO - No. 132 (15th Edition)


Code

Description

31 00
39 00
40 00
50
10
90
61 00
69 00
90 00
3401 20
10 00
20 00
90
10
20
31
39
90
3401 30 00 00
3402

3402 11
10 00
90 00
3402 12 00 00
3402 13 00 00
3402 19 00 00
3402 20 00 00
3402 90
11 00
13 00

17 00
90
10
90
3403

3403 11
11 00
19
10
90
90 00
3403 19
11 00
19
10
90
90 00
3403 91 00 00

- - - - Nonwovens:
- - - - - Coated
- - - - - Other
- - - Organic surface-active products and preparations in the form of bars, cakes, moulded pieces
or shapes, whether or not containing soap
- - - Soap, including paper and cellulose wadding impregnated, coated or covered with soap:
- - - - Ordinary soap
- - - - Other
- - - Paper and cellulose wadding impregnated, coated or covered with surface-active preparations:
- - - - Put up for retail sale
- - - - Other
- - - - Paper and cellulose wadding impregnated, coated or covered with organic surface-active
preparations
- Soap in other forms:
- - - Medicated
- - - Untreated, not perfumed, put up as pellets, flakes, rods or pastilles for toilet soaps
- - - Other:
- - - - Toilet soaps or perfumed soaps put up as extruded sticks, powders, pastes, liquids, etc.
- - - - Ordinary soap:
- - - - - Soft or liquid
- - - - - Hard:
- - - - - - In flakes, powders or granules
- - - - - - Other
- - - - Other
- Organic surface-active products and preparations for washing the skin, in the form of liquid or
cream and put up for retail sale, whether or not containing soap
Organic surface-active agents (other than soap); surface-active preparations, washing
preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401:
- Organic surface-active agents, whether or not put up for retail sale:
- - Anionic:
- - - Alkylbenzene sulphonates
- - - Other
- - Cationic
- - Non-ionic
- - Other
- Preparations put up for retail sale
- Other:
- - - Surface-active preparations:
- - - - Ethoxylated fatty alcohols, diglycol ether and paraffin sodium sulphonate premixes or mixtures, containing traces (less than 1%) of fatty acids
3
- - - - Having a specific gravity of 1.12 g/cm at 20C, based on between 71% and 75% of polyethylene glycol-vinyl acetate copolymer, containing between 13% and 17% of non-ionic surface active agents, between 2.5% and 3.5% of tripropylene glycol (TPG) and between 10%
and 12% of water, the dry extract content of these elements taken together is 80% or more,
put up in steam-heated insulated containers holding between 20 tonnes and 25 tonnes
- - - - Other
- - - Washing preparations:
- - - - Not containing organic substances
- - - - Other
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations,
anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants)
and preparations of a kind used for the oil or grease treatment of textile materials, leather,
furskins or other materials, but excluding preparations containing, as basic constituents,
70% or more by weight of petroleum oils or of oils obtained from bituminous minerals:
- Containing petroleum oils or oils obtained from bituminous minerals:
- - Preparations for the treatment of textile materials, leather, furskins or other materials:
- - - Anti-rust or anti-corrosion preparations:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other:
- - - - - Anti-rust preparations containing amines as active substance
- - - - - Other
- - - Other
- - Other:
- - - Bolt and nut release preparations:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other:
- - - - - Preparations containing amines as active substance
- - - - - Other
- - - Other
- Other:
- - Preparations for the treatment of textile materials, leather, furskins or other materials

155
Rate of
duty (%)

35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35

35
2.5
2.5
2.5
2.5
35
7.5
7.5

35
35
35

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5

MOROCCO - No. 132 (15th Edition)

156
Code

Description

3403 99
10 00
90 00
3404
3404 10 00
10
90
3404 20 00
10
90
3404 90
10 00
90
10
91
99
3405

3405 10 00 00
3405 20 00 00
3405 30 00 00
3405 40 00 00
3405 90
10 00
20 00
90
10
90

- - Other:
- - - Non-stick preparations based on zinc stearate and silicates, in powder form, and liquid
mould release preparations based on silicones, in packings holding more than 1 kg
- - - Other
Artificial waxes and prepared waxes:
- Of chemically modified lignite:
- - - Not emulsified, without solvent
- - - Other, including water-soluble waxes
- Of poly(oxyethylene) (polyethylene glycol):
- - - Not emulsified, without solvent
- - - Other, including water-soluble waxes
- Other:
- - - Sealing wax
- - - Other:
- - - - Not emulsified, without solvent
- - - - Other, including water-soluble waxes:
- - - - - Of polyethylene
- - - - - Other
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring
pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered
with such preparations), excluding waxes of heading 3404:
- Polishes, creams and similar preparations for footwear or leather
- Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or
other woodwork
- Polishes and similar preparations for coachwork, other than metal polishes
- Scouring pastes and powders and other scouring preparations
- Other:
- - - Preparations based on vegetable waxes, proteins and resins, intended solely for polishing citrus fruits
- - - Polishes for metals
- - - Other:
- - - - Polishes and creams
- - - - Other

3406 00 00 00

Candles, tapers and the like

3407 00

Modelling pastes, including those put up for childrens amusement; preparations known
as dental wax or as dental impression compounds, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use
in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate):
- - - Preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate):
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Modelling pastes, put up in sets for childrens amusement
- - - - Other modelling pastes
- - - - Preparations known as dental wax or as dental impression compounds as described above

11 00
19 00
90
10
20
90

Rate of
duty (%)

7.5
2.5

27.5
27.5
7.5
2.5
35
35
7.5
2.5

35
35
35
35
27.5
35
35
35
35

35
27.5
35
35
35

MOROCCO - No. 132 (15th Edition)

157

CHAPTER 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
NOTES
1. This Chapter does not cover:
a) yeasts (heading 2102);
b) blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
c) enzymatic preparations for pre-tanning (heading 3202);
d) enzymatic soaking or washing preparations or other products of Chapter 34;
e) hardened proteins (heading 3913); or
f) gelatin products of the printing industry (Chapter 49).
2. For the purposes of heading 3505, the term dextrins means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in heading 1702.
Code

Description

3501
3501 10 00
10
20
90
3501 90
10 00
90 00
3502

3502 11 00
10
90
3502 19 00
10
90
3502 20 00
10
91
93
99
3502 90 00
10
20
90
3503 00 00
10
21
29
30
90

Casein, caseinates and other casein derivatives; casein glues:


- Casein:
- - - For the manufacture of artificial fibres
- - - For industrial use other than the manufacture of foodstuffs or animal feeds
- - - Other
- Other:
- - - Casein glues
- - - Other
Albumins (including concentrates of two or more whey proteins, containing by weight
more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives:
- Egg albumin:
- - Dried:
- - - Unfit or rendered unfit for human consumption
- - - Other
- - Other:
- - - Unfit or rendered unfit for human consumption
- - - Other
- Milk albumin, including concentrates of two or more whey proteins:
- - - Unfit or rendered unfit for human consumption
- - - Other:
- - - - Milk albumin, dried (e.g., in sheets, scales, crystals, powders)
- - - - Other milk albumin
- - - - Other
- Other:
- - - Albuminates and other albumin derivatives
- - - Other:
- - - - Unfit or rendered unfit for human consumption
- - - - Other
Gelatin (including gelatin in rectangular (including square) sheets, whether or not surfaceworked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501:
- - - Solid isinglass
- - - Gelatin and gelatin derivatives:
- - - - Edible cattle hide gelatin
- - - - Other
- - - Bone glues (pure)
- - - Other glues

3504 00 00 00

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed

3505

Dextrins and other modified starches (for example, pregelatinized or esterified starches);
glues based on starches, or on dextrins or other modified starches:
- Dextrins and other modified starches:
- - - Dextrins
- - - Cereal starches (soluble or roasted)
- - - Root and tuber starches (soluble or roasted)
- - - Other
- Glues:
- - - Based on dextrin
- - - Based on cereal starches
- - - Based on root and tuber starches

3505 10
10 00
20 00
30 00
90 00
3505 20
10 00
20 00
90 00

Rate of
duty (%)

10
10
7.5
35
7.5

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5

35
7.5
35
35
35
2.5

27.5
35
35
27.5
27.5
35
35

MOROCCO - No. 132 (15th Edition)

158

Code

Description

3506
3506 10 00
10
20
30
50
70
3506 91 00
20
80
3506 99 00
10
21
29
90
3507
3507 10 00 00
3507 90
11 00
19
10
90
20 00
91 00
93 00
98 00

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives,
not exceeding a net weight of 1 kg:
- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not
exceeding a net weight of 1 kg:
- - - Fish glues
- - - Bone, skin, nerve or sinew glues, or glues of any other animal material
- - - Glues based on cellulose derivatives, urea, vinyl derivatives or artificial resins
- - - Glues based on synthetic rubber, hydrocarbon resins and rosin esters
- - - Other
- Other:
- - Adhesives based on polymers of headings 3901 to 3913 or on rubber:
- - - Glues based on synthetic rubber, hydrocarbon resins and rosin esters
- - - Other
- - Other:
- - - Vegetable glues:
- - - - Based on natural gums
- - - - Other:
- - - - - Silicate glues
- - - - - Other
- - - Other glues
Enzymes; prepared enzymes not elsewhere specified or included:
- Rennet and concentrates thereof
- Other:
- - - Enzymes:
- - - - proteases, cellulases, amylases
- - - - Other:
- - - - - Pepsin
- - - - - Other
- - - Edible enzymatic preparations
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other, preparations for clarifying and preserving wine and other fermented beverages
- - - - Other

Rate of
duty (%)

35
35
35
2.5
35
2.5
35
35
35
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

159

CHAPTER 36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;
CERTAIN COMBUSTIBLE PREPARATIONS
NOTES
1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 a) or b) below.
2. The expression articles of combustible materials in heading 3606 applies only to:
a) metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar
forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
b) liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters, and of a capacity
not exceeding 300 cm; and
c) resin torches, firelighters and the like.

ADDITIONAL NOTE
1. Subdivision 3601 00 20 00 applies only to propellent powders, other than black powder, made up of any of the following mixtures:
1) Spherical grains made up of:
14% of nitroglycerin
81% of nitrocellulose
1% of diphenylamine
0.3% of graphite
0.6% of potassium nitrate
0.5% or less of residual salts
Other ingredients (solvent, plasticizer, humidity): q.s.p.
2) Flakes made up of:
93% of nitrocellulose
1% of diphenylamine
0.5% of graphite
0.5% of residual salts
Other ingredients (solvent, plasticizer, humidity): q.s.p.
3) Flakes made up of:
94% of nitrocellulose
1% of diphenylamine
0.5% of graphite
0.5% of residual salts
Other ingredients (solvent, plasticizer, humidity): q.s.p.
Code

Description

3601 00
10 00
20 00
90 00
3602 00 00
10
20
31
39
40
90
3603 00
10
10
90
21
10
90
29 00
90
10
91
99

Propellent powders:
- - - Black powder (gunpowder)
- - - Other, specified in the Additional Note to this Chapter
- - - Other
Prepared explosives, other than propellent powders:
- - - Based on ammonium nitrate, chlorates, perchlorates or other organic compounds
- - - Based on nitrated organic derivatives or nitric esters:
- - - - Aromatic, e.g., tinitrophenol (melinite), trinitroxylol (xylite), trinitrotoluene (tolite).
- - - - Other:
- - - - - Containing 20% or more by weight of nitroglycerin (dynamite)
- - - - - Other
- - - Detonating explosives based on mercury fulminate, lead azide, and the like
- - - Other
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators:
- - - Fuses, including detonating fuses:
- - - - Detonating fuses
- - - - Other
- - - Percussion or detonating caps:
- - - - For munitions of war, for hunting or target-shooting ammunition:
- - - - - For munitions of war
- - - - - Hunting and target-shooting ammunition
- - - - Other
- - - Igniters and detonators:
- - - - Igniters
- - - - Detonators, whether or not with electric igniters:
- - - - - With delayed electric igniters
- - - - - Other

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

160

Code

Description

3604
3604 10 00 00
3604 90
10 00
91 00
92 00
99
10
90
3605 00 00
10
90
3606
3606 10 00 00
3606 90 00
11
19
91
92
99

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles:
- Fireworks
- Other:
- - - Igniters in strips or rolls for cigarette lighters, miners lamps and the like
- - - Other:
- - - - Articles for amusement
- - - - Light signalling devices
- - - - Other:
- - - - - Fog signals for railways
- - - - - Other
Matches, other than pyrotechnic articles of heading 3604:
- - - Of wood
- - - Other
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as
specified in Note 2 to this Chapter:
- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar
lighters and of a capacity not exceeding 300 cm
- Other:
- - - Ferro-cerium and other pyrophoric alloys in all forms:
- - - - Lighter flints
- - - - Other
- - - Other:
- - - - Solid or semi-solid fuels with a basis of alcohol (solidified alcohol and the like)
- - - - Metaldehyde (meta fuel) and other similar fuels, put up as tablets, sticks or similar forms
- - - - Resin torches, firelighters and the like

Rate of
duty (%)

7.5
7.5
7.5
2.5
7.5
7.5
35
35

7.5

7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

161

CHAPTER 37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
NOTES
1. This Chapter does not cover waste or scrap.
2. In this Chapter the word photographic relates to the process by which visible images are formed, directly or indirectly, by
the action of light or other forms of radiation on photosensitive surfaces.

ADDITIONAL NOTES
1. In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the
sound), each band is to be classified in its appropriate heading.
2. The expression "newsreels" (heading 3706), shall be taken to apply to film of a length of less than 330 m, depicting current
events of a political, sporting, military, scientific, literary, folkloric, touristic or social nature.
Code

Description

3701
3701 10 00
10
90
3701 20
10
11
13
19
91
93
99
91 00
99
10
90
3701 30
10 00
90
10
20
90
3701 91 00
11
19
91
99
3701 99 00
11
19
91
99
3702
3702 10 00
11
19
20
91
99

Photographic plates and film in the flat, sensitized, unexposed, of any material other than
paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether
or not in packs:
- For X-ray:
- - - Smaller than 9 x 12
- - - Other
- Instant print film:
- - - Of any material other than paper, paperboard or textiles:
- - - - Smaller than 9 x 12:
- - - - - For the graphic arts
- - - - - For colour photography (polychrome)
- - - - - For black-and-white or other monochrome photography
- - - - Other:
- - - - - For the graphic arts
- - - - - For colour photography (polychrome)
- - - - - For black-and-white or other monochrome photography
- - - Other:
- - - - For reproducing documents, technical drawings and the like
- - - - Other:
- - - - - For colour photography (polychrome)
- - - - - For black-and-white or other monochrome photography
- Other plates and film, with any side exceeding 255 mm:
- - - Sensitized aluminium plates
- - - Other:
- - - - For the graphic arts
- - - - For colour photography (polychrome)
- - - - For black-and-white or other monochrome photography
- Other:
- - For colour photography (polychrome):
- - - Smaller than 9 x 12:
- - - - For the graphic arts
- - - - Other
- - - Other:
- - - - For the graphic arts
- - - - Other
- - Other:
- - - Smaller than 9 x 12:
- - - - For the graphic arts
- - - - Other
- - - Other:
- - - - For the graphic arts
- - - - Other
Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed:
- For X-ray:
- - - Film without perforations:
- - - - Sensitized on one side only:
- - - - - Yellow-green, solely for use in X-ray photography, of a width of 70 mm, put up in rolls of
a length of 3 m for 40 images, or 3.50 m for 350 images
- - - - - Other
- - - - Sensitized on both sides
- - - Film with perforations:
- - - - Negative
- - - - Positive

Rate of
duty (%)

7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
35
7.5
7.5
20
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

162

Code

Description

3702 20
10
11
19
91
99
91 00
99
10
90
3702 31 00
10
90
3702 32 00
10
90
3702 39 00
10
90
3702 41 00
10
90
3702 42 00
10
90
3702 43 00
11
19
90
3702 44 00
11
19
90
3702 51 00
11
19
20
30
40
90
3702 52
10 00
90
11
19
20
30
40
90
3702 53 00
11
19
91
99
3702 54 00
11
19

- Instant print film:


- - - Of any material other than paper, paperboard or textiles:
- - - - Film without perforations:
- - - - - For black-and-white or other monochrome photography
- - - - - For colour photography (polychrome)
- - - - Film with perforations:
- - - - - For black-and-white or other monochrome photography
- - - - - For colour photography (polychrome)
- - - Other:
- - - - For reproducing documents, technical drawings and the like
- - - - Other:
- - - - - For colour photography (polychrome)
- - - - - For black-and-white or other monochrome photography
- Other film, without perforations, of a width not exceeding 105 mm:
- - For colour photography (polychrome):
- - - Sensitized on one side only
- - - Sensitized on both sides
- - Other, with silver halide emulsion:
- - - Sensitized on one side only
- - - Sensitized on both sides
- - Other:
- - - Sensitized on one side only
- - - Sensitized on both sides
- Other film, without perforations, of a width exceeding 105 mm:
- - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome):
- - - Sensitized on one side only
- - - Sensitized on both sides
- - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography:
- - - Sensitized on one side only
- - - Sensitized on both sides
- - Of a width exceeding 610 mm and of a length not exceeding 200 m:
- - - Sensitized on one side only:
- - - - For colour photography (polychrome)
- - - - Other
- - - Sensitized on both sides
- - Of a width exceeding 105 mm but not exceeding 610 mm:
- - - Sensitized on one side only:
- - - - For colour photography (polychrome)
- - - - Other
- - - Sensitized on both sides
- Other film, for colour photography (polychrome):
- - Of a width not exceeding 16 mm and of a length not exceeding 14 m:
- - - Film without perforations:
- - - - Sensitized on one side only
- - - - Sensitized on both sides
- - - Film with perforations:
- - - - Negative
- - - - Positive
- - - - Duplicating negative
- - - - Other (e.g., reversible, for the direct production of positives)
- - Of a width not exceeding 16 mm and of a length exceeding 14 m:
- - - Film of a width of 16 mm with perforations
- - - Other:
- - - - Film without perforations:
- - - - - Sensitized on one side only
- - - - - Sensitized on both sides
- - - - Film with perforations:
- - - - - Negative
- - - - - Positive
- - - - - Duplicating negative
- - - - - Other (e.g., reversible, for the direct production of positives)
- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for
slides:
- - - Film without perforations:
- - - - Sensitized on one side only
- - - - Sensitized on both sides
- - - Film with perforations:
- - - - Positive
- - - - Other (e.g., reversible, for the direct production of positives)
- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m,
other than for slides:
- - - Film without perforations:
- - - - Sensitized on one side only
- - - - Sensitized on both sides

Rate of
duty (%)

7.5
7.5
7.5
7.5
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5

7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

20
30
40
90
3702 55
10 00
90
11
19
20
30
40
90
3702 56
10
10
20
30
90
90
10
90
3702 91
10 00
90
11
19
20
30
40
50
90
3702 93 00
11
19
20
30
40
50
90
3702 94
10 00
90
11
19
20
30
40
50
90
3702 95
10
10
20
30
40
90
90
10
90
3703
3703 10
10 00
90
10
90

- - - Film with perforations:


- - - - Negative
- - - - Positive
- - - - Duplicating negative
- - - - Other (e.g., reversible, for the direct production of positives)
- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m:
- - - Film with perforations, of a width of 35 mm and a length of 120 m or more
- - - Other:
- - - - Film without perforations:
- - - - - Sensitized on one side only
- - - - - Sensitized on both sides
- - - - Film with perforations:
- - - - - Negative
- - - - - Positive
- - - - - Duplicating negative
- - - - - Other (e.g., reversible, for the direct production of positives)
- - Of a width exceeding 35 mm:
- - - Film with perforations:
- - - - Negative
- - - - Positive
- - - - Duplicating negative
- - - - Other (e.g., reversible, for the direct production of positives)
- - - Other:
- - - - Sensitized on one side only
- - - - Sensitized on both sides
- Other:
- - Of a width not exceeding 16 mm:
- - - Film with perforations, of a width of 16 mm and a length exceeding 14 m
- - - Other:
- - - - Film without perforations:
- - - - - Sensitized on one side only
- - - - - Sensitized on both sides
- - - - Film with perforations:
- - - - - Negative
- - - - - Positive
- - - - - Duplicating negative
- - - - - Reversible, for the direct production of positives
- - - - - Other (e.g., for photoelectric sound recording)
- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m:
- - - Film without perforations:
- - - - Sensitized on one side only
- - - - Sensitized on both sides
- - - Film with perforations:
- - - - Negative
- - - - Positive
- - - - Duplicating negative
- - - - Reversible, for the direct production of positives
- - - - Other (e.g., for photoelectric sound recording)
- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m:
- - - Film with perforations, of a width of 35 mm and a length of 120 m or more
- - - Other:
- - - - Film without perforations:
- - - - - Sensitized on one side only
- - - - - Sensitized on both sides
- - - - Film with perforations:
- - - - - Negative
- - - - - Positive
- - - - - Duplicating negative
- - - - - Reversible, for the direct production of positives
- - - - - Other (e.g., for photoelectric sound recording)
- - Of a width exceeding 35 mm:
- - - Film with perforations:
- - - - Negative
- - - - Positive
- - - - Duplicating negative
- - - - Reversible, for the direct production of positives
- - - - Other (e.g., for photoelectric sound recording)
- - - Other:
- - - - Sensitized on one side only
- - - - Sensitized on both sides
Photographic paper, paperboard and textiles, sensitized, unexposed:
- In rolls, of a width exceeding 610 mm:
- - - For reproducing documents, technical drawings and the like
- - - Other:
- - - - For colour photography (polychrome)
- - - - For black-and-white or other monochrome photography

163
Rate of
duty (%)

7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5

7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

164

Code

Description

3703 20
10 00
90 00
3703 90
10 00
90 00
3704 00
11 00
19
10
90
90
11
19
91
99
3705
3705 10 00
10
90
3705 20 00
10
90
3705 90 00
10
90
3706

- Other, for colour photography (polychrome):


- - - For reproducing documents, technical drawings and the like
- - - Other
- Other:
- - - For reproducing documents, technical drawings and the like
- - - Other
Photographic plates, film, paper, paperboard and textiles, exposed but not developed:
- - - Paper, paperboard and textiles:
- - - - For reproducing documents, technical drawings and the like
- - - - Other:
- - - - - For colour photography (polychrome)
- - - - - For black-and-white or other monochrome photography
- - - Photographic plates and film:
- - - - Cinematographic film:
- - - - - Negatives; intermediate positives
- - - - - Other positives
- - - - Other:
- - - - - For the reproduction of satellite images
- - - - - Other
Photographic plates and film, exposed and developed, other than cinematographic film:
- For offset reproduction:
- - Of satellite images
- - Other
- Microfilms:
- - Of satellite images
- - Other
- Other:
- - Of satellite images
- - Other

91
99

Cinematographic film, exposed and developed, whether or not incorporating sound track
or consisting only of sound track:
- Of a width of 35 mm or more:
- - - Not incorporating sound track:
- - - - Negatives; intermediate positives
- - - - Other positives:
- - - - - For projection in cinemas
- - - - - Other
- - - Other:
- - - - Negatives; intermediate positives
- - - - Other positives:
- - - - - Commercials
- - - - - Other:
- - - - - - For projection in cinemas
- - - - - - Other:
- - - - - - - Newsreels
- - - - - - - Other, of a width:
- - - - - - - - Of less than 54 mm
- - - - - - - - Other
- Other:
- - - Not incorporating sound track:
- - - - Negatives; intermediate positives
- - - - Other positives:
- - - - - For projection in cinemas
- - - - - Other
- - - Other:
- - - - Negatives; intermediate positives
- - - - Other positives:
- - - - - Commercials
- - - - - Other:
- - - - - - For projection in cinemas
- - - - - - Other:
- - - - - - - Newsreels
- - - - - - - Other, of a width:
- - - - - - - - From 10 mm to 34 mm
- - - - - - - - Other

3707 10 00 00
3707 90 00 00

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and
similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use:
- Sensitizing emulsions
- Other

3706 10
10
10
91
99
91 00
93 00
99
10
20
91
99
3706 90
10
10
91
99
91 00
93 00
99
10
20

3707

Rate of
duty (%)

7.5
7.5
7.5
7.5

2.5
20
20
35
35
35
35

35
35
35
35
35
35

2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5

2.5
7.5

MOROCCO - No. 132 (15th Edition)

165

CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
NOTES
1. This Chapter does not cover:
a) Separate chemically defined elements or compounds with the exception of the following:
1) artificial graphite (heading 3801);
2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants
and similar products put up as described in heading 3808;
3) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);
4) certified reference materials specified in Note 2 below;
5) products specified in Note 3 a) or 3 c) below;
b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human
foodstuffs (generally heading 2106);
c) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and
meeting the requirements of Note 3 a) or 3 b) to Chapter 26 (heading 2620);
d) Medicaments (heading 3003 or 3004); or
e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base
metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or
catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section
XIV or XV).
2. A) For the purpose of heading 3822, the expression certified reference materials means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these
values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.
B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 3822
shall take precedence over any other heading in the Nomenclature.
3. Heading 3824 includes the following goods which are not to be classified in any other heading of the Nomenclature:
a) cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of
the alkali or alkaline-earth metals;
b) fusel oil; Dippels oil;
c) ink removers put up in packings for retail sale;
d) stencil correctors and other correcting fluids put up in packings for retail sale; and
e) ceramic firing testers, fusible (for example, Seger cones).
4. Throughout the Nomenclature, municipal waste means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste
generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials,
broken furniture and other damaged or discarded articles. The term municipal waste, however, does not cover:
a) individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass
or metals and spent batteries which fall in their appropriate headings of the Nomenclature;
b) industrial waste;
c) waste pharmaceuticals, as defined in Note 4 k) to Chapter 30; or
d) clinical waste, as defined in Note 6 a) below.
5. For the purposes of heading 3825, sewage sludge means sludge arising from urban effluent treatment plant and includes
pre-treatment waste, scourings and unstabilized sludge. Stabilized sludge when suitable for use as fertilizer is excluded
(Chapter 31).
6. For the purposes of heading 3825, the expression other wastes applies to:
a) clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical,
dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);
b) waste organic solvents;
c) wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
d) other wastes from chemical or allied industries.
The expression other wastes does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710).

SUBHEADING NOTES
1. Subheading 3808 50 covers only goods of heading 3808, containing one or more of the following substances: aldrin (ISO);
binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate
(ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); dinoseb (ISO), its
salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane);
fluoroacetamide (ISO), heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion) pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5trichlorophenoxyacetic acid), its salts or its esters.
2. For the purposes of subheadings 3825 41 and 3825 49, waste organic solvents are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

MOROCCO - No. 132 (15th Edition)

166

ADDITIONAL NOTE
1. For the purposes of subdivision 3823 19 00 10 the expression acid oils from refining shall be taken to mean oils of an acidity, calculated as the ratio of the acid index to the saponification index, of less than 85%; oils having a higher acidity will be
taken to be industrial fatty acids of subheadings 3823 11 00 00, 3823 12 00 00, 3823 13 00 00 and subdivision
3823 19 00 90, as the case may be.
Code

Description

3801

Rate of
duty (%)

91 00
99 00

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or


other carbon in the form of pastes, blocks, plates or other semi-manufactures:
- Artificial graphite:
- - - In immediate packings holding not more than 1 kg
- - - Other
- Colloidal or semi-colloidal graphite:
- - - Natural or artificial graphite, colloidal
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- Carbonaceous pastes for electrodes and similar pastes for furnace linings:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Other:
- - - Graphite pastes:
- - - - Containing petroleum oils or oils obtained from bituminous minerals
- - - - Other
- - - Carbon (other than artificial graphite of subheading 3801 10) blocks, plates, bars and similar
semi-manufactures of metallo-graphitic or other grades
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other

3802 10 00 00
3802 90 00
10
90

Activated carbon; activated natural mineral products; animal black, including spent animal
black:
- Activated carbon
- Other:
- - - Animal black (e.g., bone black, ivory black), including spent animal black
- - - Other

7.5
7.5

Tall oil, whether or not refined:


- - - Crude
- - - Other

7.5
7.5

3801 10 00
10
90
3801 20
10 00
91 00
99 00
3801 30
10 00
90 00
3801 90
11 00
19 00
20 00

3802

3803 00 00
10
90
3804 00
10 00
91 00
99 00
3805
3805 10 00
10
20
90
3805 20 00 00
3805 90
10
10
90
91 00
99 00
3806
3806 10 00 00
3806 20 00
10
90
3806 30 00 00
3806 90
10 00
90
10
20
90

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared
or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803:
- - - Lignin sulphonates
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or
other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude
para-cymene; pine oil containing alpha-terpineol as the main constituent:
- Gum, wood or sulphate turpentine oils:
- - - Gum turpentine
- - - Sulphate turpentine
- - - Other
- Pine oils
- Other:
- - - Pine oil and other terpenic oils produced by the distillation or other treatment of coniferous
woods; crude dipentiene; sulphite turpentine:
- - - - Crude dipentene
- - - - Other
- - - Other crude p-cymenes:
- - - - In packings holding not more than 1 kg
- - - - Other
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums:
- Rosin and resin acids
- Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts:
- - - Salts of resin acids
- - - Other
- Ester gums
- Other:
- - - Run gums
- - - Other:
- - - - Rosin spirit and rosin oils
- - - - Esters of resin acids
- - - - Other

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5

27.5
35
27.5

7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

3807 00
10 00
90
11
19
20
30
41
43
49
91
99
3808

3808 10
11 00
19
10
91
99
20 00
80
10
20
30
40
70
3808 20
10 00
21 00
29 00
91
20
81
89
99
10
90
3808 30
11 00
19 00
91
20
81
89
99
10
90
3808 40
11 00
19
10
90
90
10
90

Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch
and similar preparations based on rosin, resin acids or on vegetable pitch:
- - - Wood tar oils for use as solvents or thinners for varnishes and paints
- - - Other:
- - - - Wood tar, wood tar oils, wood creosote; wood naphtha and acetone oil:
- - - - - Wood tar:
- - - - - - Coniferous
- - - - - - Other
- - - - - Wood creosote
- - - - - Wood naphtha
- - - - - Other:
- - - - - - Wood tar oils
- - - - - - Acetone oils
- - - - - - Other
- - - - Other:
- - - - - Vegetable pitch
- - - - - Other
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plantgrowth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers):
- Insecticides:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg:
- - - - Containing methyl bromide
- - - - Other:
- - - - - In aerosols
- - - - - Other:
- - - - - - Sticky traps in the form of double-sided self-adhesive plastic tape protected by paper or
paperboard to be removed on use
- - - - - - Other
- - - Other, moth repellents for textile materials and goods
- - - Other:
- - - - Preparations containing 14% of propoxur (2-(1-methylethoxy)phenyl methylcarbamate), cyfluthrin and transfluthrin in solution in isopropanol
- - - - Preparations containing 80% of propoxur (2-(1-methylethoxy)phenyl methylcarbamate)
- - - - Sticky traps in the form of double-sided self-adhesive plastic tape protected by paper or paperboard to be removed on use
- - - - Other, containing methyl bromide
- - - - Other
- Fungicides:
- - - Sulphur in forms for retail sale or in immediate packings holding not more than 1 kg
- - - Preparations based on copper compounds:
- - - - Put up as articles, in forms for retail sale or in immediate packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg:
- - - - - Containing methyl bromide
- - - - - Other:
- - - - - - In aerosols
- - - - - - Other
- - - - Other:
- - - - - Containing methyl bromide
- - - - - Other
- Herbicides, anti-sprouting products and plant-growth regulators:
- - - Plant-growth regulators:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg:
- - - - - Herbicides containing methyl bromide
- - - - - Other:
- - - - - - In aerosols
- - - - - - Other
- - - - Other:
- - - - - Herbicides containing methyl bromide
- - - - - Other
- Disinfectants:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg:
- - - - Containing methyl bromide
- - - - Other:
- - - - - In aerosols
- - - - - Other
- - - Other:
- - - - Containing methyl bromide
- - - - Other

167
Rate of
duty (%)

7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

35
35
2.5
35
7.5
10
10
2.5
20
20
35
35
27.5
35
35
35
20
20
35
27.5
35
35
35
20
20
35
35
35
20
20

MOROCCO - No. 132 (15th Edition)

168

Code

Description

3808 90
11 00
19
10
90
90
10
90
3809
3809 10
10
10
90
91 00
99 00
3809 91
10
10
90
91 00
99 00
3809 92
10
10
90
91 00
99 00
3809 93
10
10
90
91 00
99 00
3810

3810 10 00 00
3810 90 00
10
90
3811

3811 11
10
10
20
90
91 00
99 00
3811 19
10 00
91 00
99 00
3811 21
10 00
91 00
99 00
3811 29
10 00

- Other:
- - - Put up as articles, in forms for retail sale or in immediate packings holding not more than 1 kg:
- - - - Containing methyl bromide
- - - - Other:
- - - - - In aerosols
- - - - - Other
- - - Other:
- - - - Containing methyl bromide
- - - - Other
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other
products and preparations (for example, dressings and mordants), of a kind used in the
textile, paper, leather or like industries, not elsewhere specified or included:
- With a basis of amylaceous substances:
- - - Dressings and mordants of a kind used in the textile, paper, leather or like industries:
- - - - Dressings
- - - - Mordants
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- Other:
- - Of a kind used in the textile or like industries:
- - - Dressings and mordants:
- - - - Dressings
- - - - Mordants
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - Of a kind used in the paper or like industries:
- - - Dressings and mordants:
- - - - Dressings
- - - - Mordants
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - Of a kind used in the leather or like industries:
- - - Dressings and mordants:
- - - - Dressings
- - - - Mordants
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting
of metal and other materials; preparations of a kind used as cores or coatings for welding
electrodes or rods:
- Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials
- Other:
- - - Preparations of a kind used as cores or coatings for welding electrodes or rods
- - - Other
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations and other prepared additives, for mineral oils (including gasoline)
or for other liquids used for the same purposes as mineral oils:
- Anti-knock preparations:
- - Based on lead compounds:
- - - For mineral oils:
- - - - Based on tetraethyllead
- - - - Based on tetramethyl lead
- - - - Other
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - Other:
- - - For mineral oils
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- Additives for lubricating oils:
- - Containing petroleum oils or oils obtained from bituminous minerals:
- - - For mineral oils
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - Other:
- - - For mineral oils

Rate of
duty (%)

35
35
35
20
20

7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
2.5
27.5
35
27.5
27.5
27.5
35
2.5

7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

91 00
99 00
3811 90
10
10
90
91 00
99 00
3812

- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- Other:
- - - For mineral oils:
- - - - For fuel
- - - - Other
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other

169
Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5

3812 10 00 00
3812 20
10 00
90
10
90
3812 30
10 00
90
10
90

Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere
specified or included; anti-oxidizing preparations and other compound stabilizers for rubber
or plastics:
- Prepared rubber accelerators
- Compound plasticizers for rubber or plastics:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other:
- - - - For plastics
- - - - Other
- Anti-oxidizing preparations and other compound stabilizers for rubber or plastics:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other:
- - - - For rubber
- - - - For plastics

3813 00 00 00

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

7.5

3814 00 00

Organic composite solvents and thinners, not elsewhere specified or included; prepared
paint or varnish removers:
- - - Based on butyl acetate
- - - Based on acetone and methyl acetate with or without methanol
- - - Other

2.5
7.5
7.5

10
20
90
3815

10 00
90 00

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included:
- Supported catalysts:
- - With nickel or nickel compounds as the active substance:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- - With precious metal or precious metal compounds as the active substance:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- - Other:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Other:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other

10 00
90 00

Refractory cements, mortars, concretes and similar compositions, other than products of
heading 3801:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other

3815 11
10 00
90 00
3815 12
10 00
90 00
3815 19
10 00
90 00
3815 90

3816 00

3817 00

7.5
7.5
7.5
7.5
7.5
2.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5

35
27.5

91 00
99 00

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or
2902:
- - - Mixed alkylbenzenes:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other:
- - - - - Dodecylbenzene
- - - - - Other
- - - Mixed alkylnaphthalenes:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other

10 00
90 00

Chemical elements doped for use in electronics, in the form of discs, wafers or similar
forms; chemical compounds doped for use in electronics:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other

7.5
7.5

10 00
90 00

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other

35
27.5

10 00

Anti-freezing preparations and prepared de-icing fluids:


- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg

11 00
12 00
19 00

3818 00

3819 00

3820 00

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Code

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90

Rate of
duty (%)

- - - Other:
- - - - Anti-freezing preparations
- - - - Other

27.5
27.5

3821 00 00 00

Prepared culture media for development of micro-organisms

7.5

3822 00 00

Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials:
- - - Certified reference materials specified in Note 2 to this Chapter
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other, on a backing of plastics
- - - - Other, on a backing of paper, paperboard, cellulose wadding or webs of cellulose fibres
- - - - Other

10
90

10
91
92
93
99
3823
3823 11 00 00
3823 12 00 00
3823 13 00 00
3823 19 00
10
90
3823 70
10 00
90
10
90
3824
3824 10
10 00
91 00
99 00
3824 20
10 00
90 00
3824 30
10 00
90 00
3824 40
10 00
90 00
3824 50
10 00
90 00
3824 60 00
10
90
3824 71
10 00
90 00
3824 79
10 00
90 00
3824 90
05 00

10 00
20 00
30 00
40 00
50 00
60
11
12

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
- Industrial monocarboxylic fatty acids; acid oils from refining:
- - Stearic acid
- - Oleic acid
- - Tall oil fatty acids
- - Other:
- - - Acid oils from refining
- - - Other
- Industrial fatty alcohols:
- - - Having a waxy character
- - - Other:
- - - - Heptyl, octyl, nonyl
- - - - Other
Prepared binders for foundry moulds or cores; chemical products and preparations of the
chemical or allied industries (including those consisting of mixtures of natural products),
not elsewhere specified or included:
- Prepared binders for foundry moulds or cores:
- - - Binders for foundry cores based on natural resinous products
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- Naphthenic acids, their water-insoluble salts and their esters:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Non-agglomerated metal carbides mixed together or with metallic binders:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Prepared additives for cements, mortars or concretes:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Non-refractory mortars and concretes:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Sorbitol other than that of subheading 2905 44:
- - - In packings holding not more than 1 kg
- - - Other
- Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more
different halogens:
- - Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- - Other:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Other:
- - - Chewing-gum base not flavoured or containing added sugar or other sweetening matter, in
pellets, pastilles, strips or blocks, for example, of synthetic resins and rubber (5% minimum of
the total weight of the gum base), plastizers (fat and/or waxes, 10% minimum of the total
weight of the gum base), antioxidants (0.5% maximum of the total weight of the gum base),
emulsifiers and inorganic fillers (5% minimum of the total weight of the gum base)
- - - Preparations containing inorganic compounds of thorium, of uranium depleted in U235 or of
rare-earth metals, yttrium and scandium, intermixed
- - - Inorganic compounded extenders for varnishes and the like
- - - Copying pastes with a basis of gelatin
- - - Ammoniacal gas liquors
- - - Spent oxide
- - - Other, put up as articles, in forms for retail sale or in packings holding not more than 1 kg:
- - - - Mixtures containing mainly O-alkyl (C10, including cycloalkyl alkyl (methyl, ethyl, n-propyl or
isopropyl) phosphonofluoridates
- - - - Mixtures containing mainly O-alkyl (C10, including cycloalkyl) N,N-dialkyl (methyl, ethyl, npropyl or isopropyl) phosphoramidocyanidates

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Code

Description

13
14
15
16
17
19

21
29
30
40
90
70 00
80 00
91 00
92 00
93 00
94 00
95 00
96 00
99
11
12
13
14
15
16
17
18
19
21
22
23

24
25
26
27
29

31
39
40
50

- - - - mixtures containing mainly [S-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl]


hydrogenoalkyl (methyl, ethyl, n-propyl or isopropyl) thiophosphates and their O-alkyl (C10,
including cycloalkyl) esters; mixtures containing mainly alkylated or protonated salts thereof
- - - - Mixtures containing mainly alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides
- - - - Mixtures containing mainly [O-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl]
hydrogenoalkyl (methyl, ethyl, n-propyl or isopropyl) phosphonites and their O-alkyl (C10,
including cycloalkyl) esters; alkylated or protonated salts thereof
- - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidodihalides
- - - - Mixtures containing mainly dialkyl (methyl, ethyl, n-propyl or isopropyl) N,N-dialkyl (methyl,
ethyl, n-propyl or isopropyl) phosphoramidates
- - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) -2chloroethylamines and their protonated salts
- - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl)-2aminoethanols and their protonated salts:
- - - - - Mixtures containing mainly N,N-dimethyl-2-aminoethanol or N,N-diethyl-aminoethanol or
their protonated salts
- - - - - Other
- - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl)-2aminoethylthioamines and their protonated salts
- - - - Other mixtures containing mainly compounds having a phosphorus atom bonded to a methyl, ethyl, n-propyl or isopropyl radical, without other carbon atoms
- - - - Other
- - - Zinc tetrasuphonatophthalocyanine
- - - Sodium salts of maleic acid-acrylic acid copolymers in aqueous solution
- - - Other:
- - - - Preparations containing organo-cobalt compounds
- - - - Preparations based on carbon black and organosilanes
- - - - Sulphur impregnated with mineral oil
- - - - Preparations based on nonanoylphenol sulphonate or on iso-nonanoylphenol sulphonate
- - - - Preparations based on Tetracetylethylenediamine (TAED)
- - - - Preparations for the manufacture of washing preparations, based on sodium pyrophosphate
and sodium tripolyphosphate, optical brightening agents, containing an anionic surface-active
agent and secondary components, other than those specified in Note 3 to Chapter 34
- - - - Other:
- - - - - Ion-exchangers based on sulphonated carbon or natural mineral materials
- - - - - Other ion-exchangers
- - - - - Fusel oil
- - - - - Dippels oil
- - - - - Sulfonaphthenic acids and their water insoluble salts; esters of sulfonaphthenic acids
- - - - - Fusible ceramic firing testers (Seger cones, etc.)
- - - - - Petroleum sulphonates, other than petroleum sulphonates of alkali metals, of ammonium
or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals and their salts
- - - - - Getters for vacuum tubes
- - - - - Alkaline iron oxide for the purification of gas
- - - - - Other:
- - - - - - Mixtures containing mainly O-alkyl (C10, including cycloalkyl alkyl (methyl, ethyl, n-propyl
or isopropyl) phosphonofluoridates
- - - - - - Mixtures containing mainly O-alkyl (C10, including cycloalkyl) N,N-dialkyl (methyl, ethyl,
n-propyl or isopropyl) phosphoramidocyanidates
- - - - - - mixtures containing mainly [S-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl]
hydrogenoalkyl (methyl, ethyl, n-propyl or isopropyl) thiophosphates and their O-alkyl
(C10, including cycloalkyl) esters; mixtures containing mainly alkylated or protonated
salts thereof
- - - - - - Mixtures containing mainly alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides
- - - - - - Mixtures containing mainly [O-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl]
hydrogenoalkyl (methyl, ethyl, n-propyl or isopropyl) phosphonites and their O-alkyl
(C10, including cycloalkyl) esters; alkylated or protonated salts thereof
- - - - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidodihalides
- - - - - - Mixtures containing mainly dialkyl (methyl, ethyl, n-propyl or isopropyl) N,N-dialkyl
(methyl, ethyl, n-propyl or isopropyl) phosphoramidates
- - - - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) 2chloroethylamines and their protonated salts
- - - - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl)-2aminoethanols and their protonated salts:
- - - - - - - Mixtures containing mainly N,N-dimethyl-2-aminoethanol or N,N-diethyl-aminoethanol
or their protonated salts
- - - - - - - Other
- - - - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl)-2aminoethylthioamines and their protonated salts
- - - - - - Other mixtures containing mainly compounds having a phosphorus atom bonded to a
methyl, ethyl, n-propyl or isopropyl radical, without other carbon atoms

171
Rate of
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172

Code

Description

91
92
93
94
95
99
3825
3825 10 00
10
90
3825 20 00
10
90
3825 30
11 00
19 00
21 00
22 00
29 00
30 00
41 00
42 00
43 00
49 00
51 00
59 00
60 00
70 00
80 00
90 00
3825 41 00
10
90
3825 49 00
10
90
3825 50 00
10
90
3825 61 00
10
90
3825 69 00
10
90
3825 90 00
10
90

- - - - - - Other:
- - - - - - - Compounds for accumulators based on cadmium oxide or nickel hydroxide
- - - - - - - Anti-rust preparations containing amines as active substance
- - - - - - - Preparations of a kind used mainly for clarifying and preserving wine and other fermented beverages
- - - - - - - Anti-scaling compounds and the like
- - - - - - - Compound hardening agents for plastics
- - - - - - - Other
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter:
- Municipal waste:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Sewage sludge:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Clinical waste:
- - - Goods of subheading 3005 10:
- - - - Impregnated or coated with pharmaceutical substances (including patches):
- - - - - Sticking plaster
- - - - - Other
- - - - Other:
- - - - - Wadding
- - - - - Gauze
- - - - - Other
- - - Goods of subheading 3005 90:
- - - - impregnated or coated with pharmaceutical substances
- - - - Other:
- - - - - Wadding
- - - - - Gauze
- - - - - Plaster bandages
- - - - - Other
- - - Goods of subheading 3824 90:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - - Surgical gloves of vulcanized rubber other than hard rubber
- - - Goods of subheading 9018 31
- - - Goods of subheading 9018 32
- - - Goods of subheading 9018 39
- Waste organic solvents:
- - Halogenated:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- - Other:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Other wastes from chemical or allied industries:
- - Containing mainly organic constituents:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- - Other:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
- Other:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
2.5

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7.5
7.5

7.5
7.5
35
35
35
35
35
35
35
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173

SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
NOTES
1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that
product, provided that the constituents are:
a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without
first being repacked;
b) presented together; and
c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one
to another.
2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

CHAPTER 39
PLASTICS AND ARTICLES THEREOF
NOTES
1. Throughout the Nomenclature the expression plastics means those materials of headings 3901 to 3914 which are or have
been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence
(usually heat and pressure, if necessary with a solvent or plasticizer) by moulding, casting, extruding, rolling or other process
into shapes which are retained on the removal of the external influence.
Throughout the Nomenclature any reference to plastics also includes vulcanized fibre. The expression, however, does not
apply to materials regarded as textile materials of Section XI.
2. This Chapter does not cover:
a) lubricating preparations of heading 2710 or 3403;
b) waxes of heading 2712 or 3404;
c) separate chemically defined organic compounds (Chapter 29);
d) heparin or its salts (heading 3001);
e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic
solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 3212;
f) organic surface-active agents or preparations of heading 3402;
g) run gums or ester gums (heading 3806);
h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
(heading 3811);
ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819);
k) diagnostic or laboratory reagents on a backing of plastics (heading 3822);
l) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
m) saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;
n) plaits, wickerwork or other articles of Chapter 46;
o) wall coverings of heading 4814;
p) goods of Section XI (textiles and textile articles);
q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or
parts thereof);
r) imitation jewellery of heading 7117;
s) articles of Section XVI (machines and mechanical or electrical appliances);
t) parts of aircraft or vehicles of Section XVII;
u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
v) articles of Chapter 91 (for example, clock or watch cases);
w) articles of Chapter 92 (for example, musical instruments or parts thereof);
x) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
y) articles of Chapter 95 (for example, toys, games, sports requisites); or
z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes,
cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).
3. Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
a) liquid synthetic polyolefins of which less than 60% by volume distils at 300C, after conversion to 1 013 millibars when a
reduced-pressure distillation method is used (headings 3901 and 3902);
b) resins, not highly polymerized, of the coumarone-indene type (heading 3911);
c) other synthetic polymers with an average of at least 5 monomer units;
d) silicones (heading 3910);
e) resols (heading 3909) and other prepolymers.

174

MOROCCO - No. 132 (15th Edition)

4. The expression copolymers covers all polymers in which no single monomer unit contributes 95% or more by weight to the
total polymer content.
For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates,
co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading
covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the
purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the
heading which occurs last in numerical order among those which equally merit consideration.
5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by
chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to
graft copolymers.
6. In headings 3901 to 3914, the expression primary forms applies only to the following forms:
a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms
(headings 3901 to 3914).
8. For the purposes of heading 3917, the expression tubes, pipes and hoses means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing.
However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which
the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes
and hoses but as profile shapes.
9. For the purposes of heading 3918, the expression wall or ceiling coverings of plastics applies to products in rolls, of a width
not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise
decorated.
10. In headings 3920 and 3921, the expression plates, sheets, film, foil and strip applies only to plates, sheets, film, foil and
strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surfaceworked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles
ready for use).
11. Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:
a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;
b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
c) gutters and fittings therefor;
d) doors, windows and their frames and thresholds for doors;
e) balconies, balustrades, fencing, gates and similar barriers;
f) shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
g) large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
h) ornamental architectural features, for example, flutings, cupolas, dovecotes; and
ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of
buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

SUBHEADING NOTES
1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
a) Where there is a subheading named Other in the same series:
1) The designation in a subheading of a polymer by the prefix poly (for example, polyethylene and polyamide-6,6)
means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95%
or more by weight of the total polymer content.
2) The copolymers named in subheadings 3901 30, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content.
3) Chemically modified polymers are to be classified in the subheading named Other, provided that the chemically
modified polymers are not more specifically covered by another subheading.
4) Polymers not meeting 1), 2) or 3) above, are to be classified in the subheading, among the remaining subheadings in
the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer
unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together.
Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be
compared.
b) Where there is no subheading named Other in the same series:
1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by
weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the
same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under
consideration are to be compared.
2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
2. For the purposes of subheading 3920 43, the term plasticizers includes secondary plasticizers.

MOROCCO - No. 132 (15th Edition)

Code

Description

175
Rate of
duty (%)

I. PRIMARY FORMS
3901
3901 10
10 00
20 00
90 00
3901 20
10 00
20 00
90 00
3901 30
10 00
20 00
30 00
90 00
3901 90
10 00
20 00
30 00
90 00
3902
3902 10
10 00
20 00
90 00
3902 20
10 00
20 00
90 00
3902 30
10 00
20 00
30 00
90 00
3902 90
10 00
20 00
30 00
90 00
3903
3903 11
10 00
20 00
90 00
3903 19
10 00
20 00
90 00
3903 20
10 00
20 00
90 00
3903 30
10 00
20 00
90 00
3903 90
10 00
20 00
90 00
3904
3904 10
10 00
20 00
90 00
3904 21
10 00
20 00
90 00

Polymers of ethylene, in primary forms:


- Polyethylene having a specific gravity of less than 0.94:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Polyethylene having a specific gravity of 0.94 or more:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Ethylene-vinyl acetate copolymers:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Other:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
Polymers of propylene or of other olefins, in primary forms:
- Polypropylene:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Polyisobutylene:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Propylene copolymers:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Other:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
Polymers of styrene, in primary forms:
- Polystyrene:
- - Expansible:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- - Other:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Styrene-acrylonitrile (SAN) copolymers:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Acrylonitrile-butadiene-styrene (ABS) copolymers:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Other:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
Polymers of vinyl chloride or of other halogenated olefins, in primary forms:
- Poly(vinyl chloride), not mixed with any other substances:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Other poly(vinyl chloride):
- - Non-plasticized:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes

27.5
10
2.5
27.5
10
2.5
27.5
7.5
10
2.5
27.5
7.5
10
7.5

10
10
2.5
10
10
7.5
10
10
10
2.5
10
7.5
10
7.5

27.5
10
7.5
27.5
10
7.5
10
10
7.5
10
10
7.5
27.5
10
7.5

10
10
10
10
10
10

MOROCCO - No. 132 (15th Edition)

176

Code

3904 22
10 00
20 00
90 00
3904 30
10 00
20 00
90 00
3904 40
10 00
20 00
30 00
90 00
3904 50
10 00
20 00
90 00
3904 61
10 00
20 00
90 00
3904 69
10 00
20 00
30 00
90 00
3904 90
11 00
15 00
19 00
21 00
25 00
29 00
91 00
95 00
96 00
99 00
3905
3905 12 00 00
3905 19
10 00
20 00
90 00
3905 21
10 00
90 00
3905 29
11 00
15 00
19 00
91 00
95 00
96 00
99 00
3905 30
11 00
19 00
20 00
90 00
3905 91
11 00
19 00
20 00
30 00

Description

- - Plasticized:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Vinyl chloride-vinyl acetate copolymers:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Other vinyl chloride copolymers:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Vinylidene chloride polymers:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Fluoro-polymers:
- - Polytetrafluoroethylene:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- - Other:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Other:
- - - Polytetrahaloethylenes:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
- - - Polysulfohaloethylenes:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
- - - Other:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in
primary forms:
- Poly(vinyl acetate):
- - In aqueous dispersion
- - Other:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Vinyl acetate copolymers:
- - In aqueous dispersion:
- - - Vinyl chloride-vinyl acetate copolymers
- - - Other
- - Other:
- - - Vinyl chloride-vinyl acetate copolymers:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
- - - Other:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
- Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups:
- - - Liquids or pastes, including emulsions, dispersions and solutions:
- - - - Containing poly(vinyl acetate)
- - - - Other
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Other:
- - Copolymers:
- - - Liquids or pastes, including emulsions, dispersions and solutions:
- - - - Containing poly(vinyl acetate)
- - - - Other
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes

Rate of
duty (%)

10
10
10
27.5
10
7.5
27.5
7.5
10
7.5
10
10
7.5
10
10
7.5
10
7.5
10
7.5
10
10
7.5
10
10
7.5
27.5
7.5
10
7.5

27.5
27.5
10
7.5
27.5
27.5
27.5
10
7.5
27.5
7.5
10
7.5
27.5
27.5
10
7.5

27.5
27.5
10
7.5

MOROCCO - No. 132 (15th Edition)

Code

3905 99
11 00
19 00
20 00
30 00
91 00
95 00
96 00
99 00
3906
3906 10
10 00
20 00
90 00
3906 90
11 00
15 00
19 00
91 00
95 00
96 00
99 00
3907
3907 10 00 00
3907 20 00 00
3907 30
10 00
90 00
3907 40 00 00
3907 50 00
10
90
3907 60
10 00
20 00
90 00
3907 91
10 00
90 00
3907 99
10 00
91 00
99 00
3908
3908 10
10 00
20 00
90 00
3908 90
10 00
20 00
90 00
3909
3909 10
11 00
19 00
20 00
91 00
99 00

Description

- - Other:
- - - Poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives):
- - - - Liquids or pastes, including emulsions, dispersions and solutions:
- - - - - Containing poly(vinyl acetate)
- - - - - Other
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
- - - Other:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
Acrylic polymers in primary forms:
- Poly(methyl methacrylate):
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Other:
- - - Acrylic polymers, methacrylic polymers, acrylo-methacrylic copolymers:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
- - - Other:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd
resins, polyallyl esters and other polyesters, in primary forms:
- Polyacetals
- Other polyethers
- Epoxide resins:
- - - thermo-hardening coating powders (powder paints)
- - - Other
- Polycarbonates
- Alkyd resins:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms, powders (including moulding powders), granules and flakes
- Poly(ethylene terephthalate):
- - - Granules
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms, powders (including moulding powders) and flakes
- Other polyesters:
- - Unsaturated:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms, powders (including moulding powders), granules and flakes
- - Other:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms, powders (including moulding powders), granules and flakes:
- - - - thermo-hardening coating powders (powder paints)
- - - - Other
Polyamides in primary forms:
- Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Other:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
Amino-resins, phenolic resins and polyurethanes, in primary forms:
- Urea resins; thiourea resins:
- - - Urea formaldehyde pre-condensate, containing 80% or more of urea formaldehyde (23% or
more of urea)
- - - Other liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes:
- - - - Moulding powders of urea resins
- - - - Other

177
Rate of
duty (%)

27.5
27.5
10
7.5
27.5
7.5
10
2.5

10
10
7.5
27.5
10
2.5
27.5
7.5
10
2.5

7.5
7.5
27.5
2.5
7.5
27.5
10
2.5
10
10

27.5
10
27.5
27.5
7.5

10
10
7.5
10
10
2.5

7.5
27.5
10
7.5
10

MOROCCO - No. 132 (15th Edition)

178

Code

Description

3909 20
10 00
20 00
90 00
3909 30
10 00
20 00
90 00
3909 40
10 00
20 00
90 00
3909 50
10 00
20 00
90 00

- Melamine resins:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Other amino-resins:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Phenolic resins:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Polyurethanes:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes

3910 00 00 00

Silicones in primary forms

3911

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones


and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms:
- Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes:
- - - Coumarone resins, indene resins and coumarone-indene resins:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
- - - Other:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
- Other:
- - - Condensation, polycondensation or polyaddition products
- - - Other:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes

3911 10
11 00
13 00
17 00
19 00
91 00
93 00
97 00
99 00
3911 90
10 00
91 00
93 00
97 00
99 00
3912
3912 11 00 00
3912 12 00
10
90
3912 20
10
10
90
90 00
3912 31
10 00
90 00
3912 39
10
10
90
90
10
90
3912 90
10 00
21 00
29
10
90
90 00

Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms:
- Cellulose acetates:
- - Non-plasticized
- - Plasticized:
- - - Moulding powders
- - - Other
- Cellulose nitrates (including collodions):
- - - Non-plasticized:
- - - - Collodions and celloidin
- - - - Other
- - - Other
- Cellulose ethers:
- - Carboxymethylcellulose and its salts:
- - - Non-plasticized
- - - Plasticized
- - Other:
- - - Non-plasticized:
- - - - Ethylcellulose
- - - - Other
- - - Plasticized:
- - - - Ethylcellulose
- - - - Other
- Other:
- - - Regenerated cellulose
- - - Other cellulose esters or derivatives:
- - - - Non-plasticized
- - - - Plasticized:
- - - - - Moulding powders
- - - - - Other
- - - Other

Rate of
duty (%)

27.5
10
7.5
27.5
10
7.5
7.5
2.5
2.5
10
10
7.5
2.5

7.5
7.5
10
7.5
7.5
7.5
10
7.5
10
10
7.5
10
7.5

7.5
10
10
7.5
7.5
7.5
2.5
2.5
7.5
7.5
10
10
10
7.5
10
10
7.5

MOROCCO - No. 132 (15th Edition)

179
Rate of
duty (%)

Code

Description

3913 10 00 00
3913 90
10 00
20 00
90 00

Natural polymers (for example, alginic acid) and modified natural polymers (for example,
hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms:
- Alginic acid, its salts and esters
- Other:
- - - Hardened proteins (e.g., hardened casein, hardened gelatin)
- - - Chemical derivatives of natural rubber
- - - Other

7.5
2.5
2.5

Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms:


- - - Based on condensation, polycondensation or polyaddition products
- - - Other

7.5
7.5

3913

3914 00 00
10
90

7.5

II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES


3915
3915 10 00
10
90
3915 20 00 00
3915 30 00
10
91
99
3915 90
12
10
21
29
30
40
50
60
90
22
11
12
13
14
15
16
17
19
91
99
32
10
20
30
40
90
42 00
52 00
62 00
92 00
3916
3916 10 00
10
90
3916 20 00
10
91
99
3916 90
11 00
13 00
18
11

Waste, parings and scrap of plastics:


- Of polymers of ethylene:
- - - Of polyethylene
- - - Other
- Of polymers of styrene
- Of polymers of vinyl chloride:
- - - Of poly(vinyl chloride)
- - - Other:
- - - - Of vinyl chloride-vinyl acetate copolymers
- - - - Other
- Of other plastics:
- - - Of condensation, polycondensation or polyaddition products:
- - - - Of phenoplasts
- - - - Of aminoplasts:
- - - - - Of urea resins
- - - - - Other
- - - - Of alkyds and other polyesters
- - - - Of epoxide resins or ethoxylines
- - - - Of polyurethanes
- - - - Of silicones
- - - - Other
- - - Of polymerization and copolymerization products:
- - - - Of polypropylene
- - - - Of polyisobutylene
- - - - Of polytetrahaloethylenes
- - - - Of polysulfohaloethylenes
- - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - Of poly(vinyl acetate)
- - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - Of acrylic polymers, methacrylic polymers, acrylo-methacrylic copolymers
- - - - Other:
- - - - - Coumarone resins, indene resins and coumarone-indene resins
- - - - - Other
- - - Of regenerated cellulose, cellulose nitrates, cellulose acetates or other cellulose esters, of
cellulose ethers or other chemical derivatives of cellulose:
- - - - Of regenerated cellulose
- - - - Of cellulose nitrates
- - - - Of cellulose acetates
- - - - Of other cellulose esters
- - - - Of cellulose ethers or other chemical derivatives of cellulose
- - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - Of chemical derivatives of natural rubber
- - - Of alginic acid, its salts and esters
- - - Other
Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and
profile shapes, whether or not surface-worked but not otherwise worked, of plastics:
- Of polymers of ethylene:
- - - Of polyethylene
- - - Other
- Of polymers of vinyl chloride:
- - - Of poly(vinyl chloride)
- - - Other:
- - - - Of vinyl chloride-vinyl acetate copolymers
- - - - Other
- Of other plastics:
- - - Of condensation, polycondensation or polyaddition products:
- - - - Of phenoplasts
- - - - Of polyamides
- - - - Other:
- - - - - Of aminoplasts:
- - - - - - Of urea resins

27.5
27.5
27.5
27.5
27.5
27.5
20
20
20
20
20
20
20
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
10
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5

27.5
27.5
27.5
27.5
27.5
27.5
2.5
27.5

MOROCCO - No. 132 (15th Edition)

180

Code

Description

19
20
30
50
60
90
20
11
12
13
14
15
16
17
18
19
91
99
31 00
39
10
20
30
40
90
40 00
50 00
90 00
3917
3917 10
10
10
20
90
91
10
20
30
40
90
99 00
3917 21 00
10
92
94
98
3917 22 00
10
91
99
3917 23 00
10
20
90
3917 29
10
10
20
30
90
21 00

- - - - - - Other
- - - - - Of alkyds and other polyesters
- - - - - Of epoxide resins or ethoxylines
- - - - - Of polyurethanes
- - - - - Of silicones
- - - - - Other
- - - Of polymerization or copolymerization products:
- - - - Of polypropylene
- - - - Of polytetrahaloethylenes
- - - - Of polysulfohaloethylenes
- - - - Of polyisobutylene
- - - - Of polystyrene and its copolymers
- - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - Of poly(vinyl acetate)
- - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers
- - - - Other:
- - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - Other
- - - Of regenerated cellulose, cellulose nitrates, cellulose acetates and other cellulose esters, of
cellulose ethers or other chemical derivatives of cellulose, or of vulcanized fibre:
- - - - Of vulcanized fibre
- - - - Other:
- - - - - Of regenerated cellulose
- - - - - Of cellulose nitrates
- - - - - Of cellulose acetates
- - - - - Of other cellulose esters
- - - - - Of cellulose ethers or other derivatives of cellulose
- - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - Of chemical derivatives of natural rubber
- - - Other
Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics:
- Artificial guts (sausage casings) of hardened protein or of cellulosic materials:
- - - Worked:
- - - - Of regenerated cellulose
- - - - Of hardened proteins
- - - - Other
- - - Other:
- - - - Of hardened proteins (e.g., hardened casein, hardened gelatin), or of regenerated cellulose,
of cellulose ethers, cellulose acetates or other cellulose esters:
- - - - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - - - Of regenerated cellulose
- - - - - Of cellulose acetates
- - - - - Of other cellulose esters
- - - - - Of cellulose ethers
- - - - Other
- Tubes, pipes and hoses, rigid:
- - Of polymers of ethylene:
- - - Worked
- - - Other:
- - - - Of polyethylene:
- - - - - Tubes reinforced with metal wire whether or not covered with plastics
- - - - - Other
- - - - Other
- - Of polymers of propylene:
- - - Worked
- - - Other:
- - - - Of polypropylene
- - - - Other
- - Of polymers of vinyl chloride:
- - - Worked
- - - Other:
- - - - Of poly(vinyl chloride)
- - - - Other
- - Of other plastics:
- - - Worked:
- - - - Of vulcanized fibre
- - - - Of hardened proteins
- - - - Of chemical derivatives of natural rubber
- - - - Other
- - - Other:
- - - - Of condensation, polycondensation or polyaddition products:
- - - - - Of phenoplasts

Rate of
duty (%)

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5

27.5
27.5
7.5

27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5

MOROCCO - No. 132 (15th Edition)

Code

Description

29
11
19
20
30
40
50
60
90
30
01
09
18
27
36
45
54
63
72
81
99
40
10
20
30
90
50 00
60 00
70 00
90 00
3917 31
10
10
90
21 00
29
11
19
20
30
40
50
60
90
30
11
12
19
21
22
23
24
25
26
27
29
91
92
99
40
10
20
30
90
50 00
90 00

- - - - - Other:
- - - - - - Of aminoplasts:
- - - - - - - Of urea resins
- - - - - - - Other
- - - - - - Of alkyds and other polyesters
- - - - - - Of epoxide resins or ethoxylines
- - - - - - Of polyamides
- - - - - - Of polyurethanes
- - - - - - Of silicones
- - - - - - Other
- - - - Of polymerization or copolymerization products:
- - - - - Of polytetrahaloethylenes
- - - - - Of polysulfohaloethylenes
- - - - - Of polyisobutylene
- - - - - Of polystyrene and its copolymers
- - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - - Of poly(vinyl acetate)
- - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers
- - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - Other
- - - - Of cellulose nitrates, cellulose acetates and other cellulose esters, of cellulose ethers or
other chemical derivatives of cellulose:
- - - - - Of cellulose nitrates
- - - - - Of cellulose acetates
- - - - - Of other cellulose esters
- - - - - Of cellulose ethers or other derivatives of cellulose
- - - - Of vulcanized fibre
- - - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - - Of chemical derivatives of natural rubber
- - - - Other
- Other tubes, pipes and hoses:
- - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa:
- - - Worked:
- - - - Of chemical derivatives of natural rubber
- - - - Other
- - - Other:
- - - - Of condensation, polycondensation or polyaddition products:
- - - - - Of phenoplasts
- - - - - Other:
- - - - - - Of aminoplasts:
- - - - - - - Of urea resins
- - - - - - - Other
- - - - - - Of alkyds and other polyesters
- - - - - - Of epoxide resins or ethoxylines
- - - - - - Of polyamides
- - - - - - Of polyurethanes
- - - - - - Of silicones
- - - - - - Other
- - - - Of polymerization or copolymerization products:
- - - - - Of polyethylene
- - - - - Of polypropylene
- - - - - Of poly(vinyl chloride)
- - - - - Other:
- - - - - - Of polytetrahaloethylenes
- - - - - - Of polysulfohaloethylenes
- - - - - - Of polyisobutylene
- - - - - - Of polystyrene and its copolymers
- - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - - - Of poly(vinyl acetate)
- - - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - - Other:
- - - - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers
- - - - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - - - Other
- - - - Of cellulose nitrates, cellulose acetates and other cellulose esters, of cellulose ethers or
other chemical derivatives of cellulose:
- - - - - Of cellulose nitrates
- - - - - Of cellulose acetates
- - - - - Of other cellulose esters
- - - - - Of cellulose ethers or other derivatives of cellulose
- - - - Of chemical derivatives of natural rubber
- - - - Other

181
Rate of
duty (%)

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5

MOROCCO - No. 132 (15th Edition)

182

Code

Description

3917 32
10
10
90
21 00
29
11
19
20
30
40
50
60
91
99
33 00
39
11
12
18
21
22
23
24
25
26
27
29
91
92
99
40
10
20
30
90
50 00
90 00
3917 33 00
10
90
3917 39
10
10
90
21 00
29
11
19
20
30
40
50
60
90
30
11
12
19
21
22

- - Other, not reinforced or otherwise combined with other materials, without fittings:
- - - Worked:
- - - - Of chemical derivatives of natural rubber
- - - - Other
- - - Other:
- - - - Of condensation, polycondensation or polyaddition products:
- - - - - Of phenoplasts
- - - - - Other:
- - - - - - Of aminoplasts:
- - - - - - - Of urea resins
- - - - - - - Other
- - - - - - Of alkyds and other polyesters
- - - - - - Of epoxide resins or ethoxylines
- - - - - - Of polyamides
- - - - - - Of polyurethanes
- - - - - - Of silicones
- - - - - - Other:
- - - - - - - Flexible conduits of polyethylene terephthalate of a width, when flat, of 50 mm or more
but not more than 55 mm, weighing not more than 8 g per linear metre
- - - - - - - Other
- - - - Of polymerization or copolymerization products:
- - - - - Flexible conduits of poly(vinyl chloride), whether or not printed, of a width, when flat, not
exceeding 100 mm and a weight per linear metre not exceeding 20 g
- - - - - Other:
- - - - - - Of polyethylene
- - - - - - Of polypropylene
- - - - - - Of poly(vinyl chloride)
- - - - - - Other:
- - - - - - - Of polytetrahaloethylenes
- - - - - - - Of polysulfohaloethylenes
- - - - - - - Of polyisobutylene
- - - - - - - Of polystyrene and its copolymers
- - - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - - - - Of poly(vinyl acetate)
- - - - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - - - Other:
- - - - - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers
- - - - - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - - - - Other
- - - - Of cellulose nitrates, cellulose acetates and other cellulose esters, of cellulose ethers or
other chemical derivatives of cellulose:
- - - - - Of cellulose nitrates
- - - - - Of cellulose acetates
- - - - - Of other cellulose esters
- - - - - Of cellulose ethers or other derivatives of cellulose
- - - - Of chemical derivatives of natural rubber
- - - - Other
- - Other, not reinforced or otherwise combined with other materials, with fittings:
- - - Of chemical derivatives of natural rubber
- - - Other
- - Other:
- - - Worked:
- - - - Of chemical derivatives of natural rubber
- - - - Other
- - - Other:
- - - - Of condensation, polycondensation or polyaddition products:
- - - - - Of phenoplasts
- - - - - Other:
- - - - - - Of aminoplasts:
- - - - - - - Of urea resins
- - - - - - - Other
- - - - - - Of alkyds and other polyesters
- - - - - - Of epoxide resins or ethoxylines
- - - - - - Of polyamides
- - - - - - Of polyurethanes
- - - - - - Of silicones
- - - - - - Other
- - - - Of polymerization or copolymerization products:
- - - - - Of polyethylene
- - - - - Of polypropylene
- - - - - Of poly(vinyl chloride)
- - - - - Other:
- - - - - - Of polytetrahaloethylenes
- - - - - - Of polysulfohaloethylenes

Rate of
duty (%)

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
10
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5

MOROCCO - No. 132 (15th Edition)

Code

Description

23
24
25
26
27
29
91
92
99
40
10
20
30
90
50 00
90 00
3917 40 00
10
90
3918
3918 10 00
10
20
31
39
90
3918 90
10 00

21 00
22 00
29
11
19
20
30
40
50
60
90
30
11
12
13
14
19
91
92
93
94
95
96
99
41 00
49
10
20
30
90
50 00
60 00

- - - - - - Of polyisobutylene
- - - - - - Of polystyrene and its copolymers
- - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - - - Of poly(vinyl acetate)
- - - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - - Other:
- - - - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers
- - - - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - - - Other
- - - - Of cellulose nitrates, cellulose acetates and other cellulose esters, of cellulose ethers or
other chemical derivatives of cellulose:
- - - - - Of cellulose nitrates
- - - - - Of cellulose acetates
- - - - - Of other cellulose esters
- - - - - Of cellulose ethers or other derivatives of cellulose
- - - - Of chemical derivatives of natural rubber
- - - - Other
- Accessories:
- - - Of vulcanized fibre
- - - Other
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles;
wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter:
- Of polymers of vinyl chloride:
- - - Printed, as specified in Note 2 to Section VII
- - - Other:
- - - - In rolls or rectangular (including square) sheets:
- - - - - Of poly(vinyl chloride)
- - - - - Other:
- - - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - - Other
- - - - Other
- Of other plastics:
- - - Printed, as specified in Note 2 to Section VII
- - - Other:
- - - - In rolls or rectangular (including square) sheets:
- - - - - Of condensation, polycondensation or polyaddition products:
- - - - - - Of phenoplasts
- - - - - - Of unsaturated polyesters
- - - - - - Other:
- - - - - - - Of aminoplasts:
- - - - - - - - Of urea resins
- - - - - - - - Other
- - - - - - - Of alkyds and other polyesters
- - - - - - - Of epoxide resins or ethoxylines
- - - - - - - Of polyamides
- - - - - - - Of polyurethanes
- - - - - - - Of silicones
- - - - - - - Other
- - - - - Of polymerization or copolymerization products:
- - - - - - Of polyethylene
- - - - - - Of polypropylene
- - - - - - Of polytetrahaloethylenes
- - - - - - Of polysulfohaloethylenes
- - - - - - Of polyisobutylene
- - - - - - Other:
- - - - - - - Of polystyrene and its copolymers
- - - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - - - - Of poly(vinyl acetate)
- - - - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers
- - - - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - - - Other
- - - - - Of cellulose nitrates, cellulose acetates and other cellulose esters, of cellulose ethers or
other chemical derivatives of cellulose, or vulcanized fibre:
- - - - - - Of vulcanized fibre
- - - - - - Other:
- - - - - - - Of cellulose nitrates
- - - - - - - Of cellulose acetates
- - - - - - - Of other cellulose esters
- - - - - - - Of cellulose ethers or other derivatives of cellulose
- - - - - Of chemical derivatives of natural rubber
- - - - - Other

183
Rate of
duty (%)

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5

27.5
27.5
27.5
27.5
27.5
27.5

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5

MOROCCO - No. 132 (15th Edition)

184

Code

Description

90
10
90
3919
3919 10
10
10
90
21 00
22
10
40
50
91
92
99
29 00

31 00
32 00
39
11
19
20
30
40
50
60
90
40
11
19
21
29
31
32
33
39
41
49
51
59
60
70

81
82
89
91
99

- - - - Other:
- - - - - Of vulcanized fibre
- - - - - Other
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls:
- In rolls of a width not exceeding 20 cm:
- - - Printed, as specified in Note 2 to Section VII:
- - - - Of polypropylene, weighing 36 g/m or more but not more than 45 g/m, in rolls of a width
exceeding 95 mm
- - - - Other
- - - Other:
- - - - Of a width not exceeding 10 cm, coated with unvulcanized natural or synthetic rubber:
- - - - - Of condensation, polycondensation or polyaddition products
- - - - - Of polymerization or copolymerization products:
- - - - - - Of polypropylene, translucent, with a striated surface, weighing 110 g/m or more but not
more than 165 g/m, in rolls of a width of 60 mm
- - - - - - Of polypropylene, weighing 80 g/m or more but not more than 125 g/m, in rolls of a
width of 35 mm or more but not more than 65 mm
- - - - - - Of polypropylene, weighing 80 g/m or more but not more than 250 g/m, in rolls of a width
of 10 mm or more but not more than 45 mm
- - - - - - Other:
2
- - - - - - - Of polypropylene, weighing 140 g/m , in rolls of a width of 50 mm or more but not more
than 65 mm
2
2
- - - - - - - Of polypropylene, weighing between 160 g/m and 250 g/m , with a Velcro strip along
the whole length, in rolls of a width of 50 mm or more but not more than 65 mm
- - - - - - - Other
- - - - - Of regenerated cellulose, cellulose nitrates, cellulose acetates and other cellulose esters,
of cellulose ethers or other chemical derivatives of cellulose, or of vulcanized fibre
- - - - Other:
- - - - - Of condensation, polycondensation or polyaddition products:
- - - - - - Of phenoplasts
- - - - - - Of unsaturated polyesters
- - - - - - Other:
- - - - - - - Of aminoplasts:
- - - - - - - - Of urea resins
- - - - - - - - Other aminoplasts
- - - - - - - Of alkyds and other polyesters
- - - - - - - Of epoxide resins or ethoxylines
- - - - - - - Of polyamides
- - - - - - - Of polyurethanes
- - - - - - - Of silicones
- - - - - - - Other
- - - - - Of polymerization or copolymerization products:
- - - - - - Of polyethylene
- - - - - - Of polypropylene
- - - - - - Of poly(vinyl chloride), of a thickness:
- - - - - - - Not exceeding 2 mm
- - - - - - - Exceeding 2 mm
- - - - - - Other:
- - - - - - - Of polytetrahaloethylenes
- - - - - - - Of polysulfohaloethylenes
- - - - - - - Of polyisobutylene
- - - - - - - Of polystyrene and its copolymers
- - - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers, of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - Of poly(vinyl acetate), of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers, of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm but not exceeding 2 mm
- - - - - - - - Exceeding 2 mm
- - - - - - - Other:
- - - - - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - - - - Other

Rate of
duty (%)

27.5
27.5

2.5
27.5
27.5
7.5
7.5
7.5
7.5
7.5
27.5
27.5

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5

27.5
27.5
27.5
27.5
27.5

MOROCCO - No. 132 (15th Edition)

Code

Description

50
11
12
19
20
31
39
41
49
91
99
60 00
70 00
90 00
3919 90
10
10
90

21 00
22 00
29
11
19
20
30
40
50
60
90
30
11
19
21
29
31
32
33
39
41
49
51
59
60
70

81
82
89
91
99
40
11
12
19
20

- - - - - Of regenerative cellulose, cellulose nitrates, cellulose acetates and other cellulose esters,
of cellulose ethers or other chemical derivatives of cellulose:
- - - - - - Of regenerated cellulose:
- - - - - - - Of a thickness not exceeding 0.50 mm
- - - - - - - Of a thickness exceeding 0.50 mm but less than 0.75 mm
- - - - - - - Other
- - - - - - Of cellulose nitrate
- - - - - - Of cellulose acetates:
- - - - - - - Of a thickness of less than 0.75 mm
- - - - - - - Other
- - - - - - Of other cellulose esters:
- - - - - - - Of a thickness of less than 0.75 mm
- - - - - - - Other
- - - - - - Of cellulose ethers or other derivatives of cellulose:
- - - - - - - Of ethylcellulose
- - - - - - - Other
- - - - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - - - Of chemical derivatives of natural rubber
- - - - - Other
- Other:
- - - Printed, as specified in Note 2 to Section VII:
- - - - Of polypropylene, weighing 36 g/m or more but not more than 45 g/m, in rolls of a width
not exceeding 250 mm
- - - - Other
- - - Other:
- - - - In rolls or rectangular (including square) sheets:
- - - - - Of condensation, polycondensation or polyaddition products:
- - - - - - Of phenoplasts
- - - - - - Of unsaturated polyesters
- - - - - - Other:
- - - - - - - Of aminoplasts:
- - - - - - - - Of urea resins
- - - - - - - - Other
- - - - - - - Of alkyds and other polyesters
- - - - - - - Of epoxide resins or ethoxylines
- - - - - - - Of polyamides
- - - - - - - Of polyurethanes
- - - - - - - Of silicones
- - - - - - - Other
- - - - - Of polymerization or copolymerization products:
- - - - - - Of polyethylene
- - - - - - Of polypropylene
- - - - - - Of poly(vinyl chloride), of a thickness:
- - - - - - - Not exceeding 2 mm
- - - - - - - Exceeding 2 mm
- - - - - - Other:
- - - - - - - Of polytetrahaloethylenes
- - - - - - - Of polysulfohaloethylenes
- - - - - - - Of polyisobutylene
- - - - - - - Of polystyrene and its copolymers
- - - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers, of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - Of poly(vinyl acetate), of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers, of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm but not exceeding 2 mm
- - - - - - - - Exceeding 2 mm
- - - - - - - Other:
- - - - - - - - Coumarone resins, indene resins and coumarone-indene resins
- - - - - - - - Other
- - - - - Of regenerative cellulose, cellulose nitrates, cellulose acetates and other cellulose esters,
of cellulose ethers or other chemical derivatives of cellulose:
- - - - - - Of regenerated cellulose:
- - - - - - - Of a thickness not exceeding 0.50 mm
- - - - - - - Of a thickness exceeding 0.50 mm but less than 0.75 mm
- - - - - - - Other
- - - - - - Of cellulose nitrate

185
Rate of
duty (%)

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
7.5
27.5

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5

27.5
27.5
27.5
27.5
27.5

27.5
27.5
27.5
27.5

MOROCCO - No. 132 (15th Edition)

186

Code

Description

31
39
41
49
91
99
50 00
60 00
71 00
79 00
90
10
90
3920
3920 10 00
21
22
30
91
99
3920 20
10
11
19
90
90
11
19
91
99
3920 30 00 00
3920 43
10
10
90
90
11
19
20
90
3920 49
10
10
90
90
11
19
20
90
3920 51 00
10
20
90
3920 59 00
10
20
90

- - - - - - Of cellulose acetates:
- - - - - - - Of a thickness of less than 0.75 mm
- - - - - - - Other
- - - - - - Of other cellulose esters:
- - - - - - - Of a thickness of less than 0.75 mm
- - - - - - - Other
- - - - - - Of cellulose ethers or other derivatives of cellulose:
- - - - - - - Of ethylcellulose
- - - - - - - Other
- - - - - Of vulcanized fibre
- - - - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - - - Other:
- - - - - - Of chemical derivatives of natural rubber
- - - - - - Other
- - - - Other:
- - - - - Of vulcanized fibre
- - - - - Other
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials:
- Of polymers of ethylene:
- - - Of polyethylene:
- - - - Not printed:
- - - - - Perforated, of a thickness of 0.4 mm or more but not more than 0.6 mm, weighing 20 g/m
or more but not more than 27 g/m, in rolls of a width of 100 mm or more but not more than
200 mm
- - - - - Other
- - - - Other
- - - Other:
- - - - Not printed
- - - - Other
- Of polymers of propylene:
- - - Biaxially oriented, not printed:
- - - - Of polypropylene:
- - - - - Vacuum metallized
- - - - - Other
- - - - Other
- - - Other:
- - - - Of polypropylene:
- - - - - Not printed
- - - - - Other
- - - - Other:
- - - - - Not printed
- - - - - Other
- Of polymers of styrene
- Of polymers of vinyl chloride:
- - Containing by weight 6% or more of plasticizers:
- - - Strips of a thickness not exceeding 0.5 mm:
- - - - Rigid
- - - - Flexible
- - - Other:
- - - - Of poly(vinyl chloride):
- - - - - Of a thickness not exceeding 2 mm
- - - - - Of a thickness exceeding 2 mm
- - - - Other:
- - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - Other
- - Other:
- - - Strips of a thickness not exceeding 0.5 mm:
- - - - Rigid
- - - - Flexible
- - - Other:
- - - - Of poly(vinyl chloride):
- - - - - Of a thickness not exceeding 2 mm
- - - - - Of a thickness exceeding 2 mm
- - - - Other:
- - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - Other
- Of acrylic polymers:
- - Of poly(methyl methacrylate):
- - - Of a thickness not exceeding 0.50 mm
- - - Of a thickness exceeding 0.50 mm but not exceeding 2 mm
- - - Of a thickness exceeding 2 mm
- - Other:
- - - Of a thickness not exceeding 0.50 mm
- - - Of a thickness exceeding 0.50 mm but not exceeding 2 mm
- - - Of a thickness exceeding 2 mm

Rate of
duty (%)

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5

2.5
20
27.5
20
27.5

7.5
7.5
7.5
20
27.5
20
27.5
27.5

7.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5

MOROCCO - No. 132 (15th Edition)

Code

Description

3920 61 00 00
3920 62
11 00
19 00
90 00
3920 63 00 00
3920 69 00 00
3920 71
11 00
19 00
90
11
19
20
90
3920 72 00 00
3920 73 00
10
20
30
80
3920 79 00
11
19
21
22
29
91
99
3920 91 00
10
90
3920 92
10
10
90
90 00
3920 93 00
10
90
3920 94 00 00
3920 99
10
10
20
30
90
20
10
20
30
41
49
51
59
60
70
80
90
30 00
40 00
90 00

- Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:


- - Of polycarbonates
- - Of poly(ethylene terephthalate):
- - - Not printed:
- - - - Vacuum metallized
- - - - Other
- - - Other
- - Of unsaturated polyesters
- - Of other polyesters
- Of cellulose or its chemical derivatives:
- - Of regenerated cellulose:
- - - Not printed:
- - - - Vacuum metallized
- - - - Other
- - - Other:
- - - - Of a thickness not exceeding 0.50 mm:
- - - - - Surface-treated or surface-worked
- - - - - Other
- - - - Of a thickness exceeding 0.50 mm but less than 0.75 mm
- - - - Other
- - Of vulcanized fibre
- - Of cellulose acetate:
- - - Film in rolls or in strips, for cinematography or photography
- - - Other, of a thickness of less than 0.75 mm
- - - Of a thickness of 0.75 mm or more
- - - Other
- - Of other cellulose derivatives:
- - - Of cellulose nitrates:
- - - - Film in rolls or in strips, for cinematography or photography
- - - - Other
- - - Of other cellulose esters:
- - - - Film in rolls or in strips, for cinematography or photography
- - - - Other, of a thickness of less than 0.75 mm
- - - - Other
- - - Of cellulose ethers or other chemical derivatives of cellulose:
- - - - Of ethylcellulose
- - - - Other
- Of other plastics:
- - Of poly(vinyl butyral):
- - - Of a thickness of 0.38 mm or more but not more than 1.52 mm, in rolls of a width of 40 cm to
321 cm
- - - Other
- - Of polyamides:
- - - Not printed:
- - - - Vacuum metallized
- - - - Other
- - - Other
- - Of amino-resins:
- - - Of urea resins
- - - Other
- - Of phenolic resins
- - Of other plastics:
- - - Of condensation, polycondensation or polyaddition products:
- - - - Of epoxide resins or ethoxylines
- - - - Of polyurethanes
- - - - Of silicones
- - - - Other
- - - Of polymerization or copolymerization products:
- - - - Of polytetrahaloethylenes
- - - - Of polysulfohaloethylenes
- - - - Of polyisobutylene
- - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers, of a thickness:
- - - - - Not exceeding 0.50 mm
- - - - - Exceeding 0.50 mm
- - - - Of poly(vinyl acetate), of a thickness:
- - - - - Not exceeding 0.50 mm
- - - - - Exceeding 0.50 mm
- - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - Other
- - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - Of chemical derivatives of natural rubber
- - - Other

187
Rate of
duty (%)

27.5
7.5
7.5
27.5
27.5
7.5

7.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
7.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5

MOROCCO - No. 132 (15th Edition)

188

Code

Description

3921
3921 11 00 00
3921 12
11
11
19
90
19
11
19
90
20
11
19
90
90
11
19
90
3921 13
10
10
90
90 00
3921 14 00 00
3921 19
11 00
16 00
17 00
19
11
19
20
30
40
50
90
21 00
22 00
28
11
12
13
14
15
16
19
21
29
30

Other plates, sheets, film, foil and strip, of plastics:


- Cellular:
- - Of polymers of styrene
- - Of polymers of vinyl chloride:
- - - Of poly(vinyl chloride):
- - - - Of a thickness not exceeding 2 mm:
- - - - - Goods containing textile materials:
- - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibber, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - Other
- - - - - Other
- - - - Of a thickness exceeding 2 mm:
- - - - - Goods containing textile materials:
- - - - - - Goods with textile components in which man-made fibres predominate by weight over
any other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - Other
- - - - - Other
- - - Of vinyl chloride-vinyl acetate copolymers:
- - - - - Goods containing textile materials:
- - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - - Other
- - - - - Other
- - - Other:
- - - - Goods containing textile materials:
- - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - Other
- - - - Other
- - Of polyurethanes:
- - - Goods containing textile materials:
- - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - Other
- - - Other
- - Of regenerated cellulose
- - Of other plastics:
- - - Of condensation, polycondensation or polyaddition products:
- - - - Of phenoplasts
- - - - Of unsaturated polyesters:
- - - - - Pre-impregnated with malleable polyester containing glass fibres (18% or more) and other
mineral materials, each side protected by a polyethylene film
- - - - - Other
- - - - Other:
- - - - - Of aminoplasts:
- - - - - - Of urea resins
- - - - - - Other
- - - - - Of alkyds and other polyesters
- - - - - Of epoxide resins or ethoxylines
- - - - - Of polyamides
- - - - - Of silicones
- - - - - Other
- - - Of polymerization or copolymerization products:
- - - - Microporous polyethylene strips, containing amorphous silica, whether or not ribbed of a
width of 100 mm to 1 250 mm
- - - - Polypropylene cellular plates, weighing 400 g/m, in rolls of a width not exceeding 640 mm
- - - - Other:
- - - - - Of polyethylene
- - - - - Of polypropylene
- - - - - Of polytetrahaloethylenes
- - - - - Of polysulfohaloethylenes
- - - - - Of poly(vinylidene chloride), or vinylidene chloride-vinyl chloride copolymers, of a thickness not exceeding 0.50 mm
- - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers, of a thickness
exceeding 0.50 mm
- - - - - Of polyisobutylene
- - - - - Of poly(vinyl acetate), of a thickness:
- - - - - - Not exceeding 0.50 mm
- - - - - - Exceeding 0.50 mm
- - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)

Rate of
duty (%)

27.5

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5

MOROCCO - No. 132 (15th Edition)

Code

Description

41
42
49
50
30
10
21
29
31
39
91
99
40 00
50 00
90 00
3921 90
11
11
19
21
29
90
19
11
19
90
20
11
19
90
31
10
90
32
10
90
39
11
19
21
29
30
40
50
60
70
90

- - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers, of a thickness:


- - - - - - Not exceeding 0.50 mm
- - - - - - Exceeding 0.50 mm but not exceeding 2 mm
- - - - - - Exceeding 2 mm
- - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - Of cellulose nitrates, cellulose acetates and other cellulose esters, of cellulose ethers or other
chemical derivatives of cellulose:
- - - - Of cellulose nitrates
- - - - Of cellulose acetates, of a thickness:
- - - - - Of less than 0.75 mm
- - - - - Other
- - - - Of other cellulose esters, of a thickness:
- - - - - Of less than 0.75 mm
- - - - - Other
- - - - Of cellulose ethers or other derivatives of cellulose:
- - - - - Of ethylcellulose
- - - - - Other
- - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - Of chemical derivatives of natural rubber
- - - Other
- Other:
- - - Printed packaging composites (triplex and the like):
- - - - Weighing 100 g/m or more, incorporating an aluminium sheet:
- - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - - Other
- - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - - Other
- - - - - Other
- - - - Other:
- - - - - Combined with textile materials:
- - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - - Other
- - - - Other
- - - Other:
- - - - Of condensation, polycondensation or polyaddition products:
- - - - - Strips and slivers with a saturated polyester core, vacuum metallized and coloured, of a
width exceeding 5 mm and a thickness of not more than 25 microns:
- - - - - - Combined with textile materials:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Other
- - - - - Other:
- - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Other:
- - - - - - - Of phenoplasts
- - - - - - - Of unsaturated polyesters
- - - - - - - Other:
- - - - - - - - Of aminoplasts:
- - - - - - - - - Of urea resins
- - - - - - - - - Other
- - - - - - - - Of alkyds and other polyesters
- - - - - - - - Of epoxide resins or ethoxylines
- - - - - - - - Of polyamides
- - - - - - - - Of polyurethanes
- - - - - - - - Of silicones
- - - - - - - - Other

189
Rate of
duty (%)

27.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5

20
20
20
20
20
27.5
27.5
27.5

7.5
7.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5

MOROCCO - No. 132 (15th Edition)

190

Code

Description

41

11
19
91
99
42

11
19
91
99
49
01
09
11
19
20
31
32
33
39
41
49
51
59
60
70

81
82
89
91
99

51
11
19

- - - - Of polymerization or copolymerization products:


- - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - Goods with textile components in which man-made fibres predominate by weight over
any other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight:
- - - - - - - Unprinted metal film covered on one surface with a polyethylene film and on the other
with a film of ethylene copolymer, in rolls of a width of 30 mm or more but not more than
360 mm of a thickness of 250 microns or more but not more than 350 microns
- - - - - - - Other
- - - - - - Other:
- - - - - - - Unprinted metal film covered on one surface with a polyethylene film and on the other
with a film of ethylene copolymer, in rolls of a width of 30 mm or more but not more than
360 mm of a thickness of 250 microns or more but not more than 350 microns
- - - - - - - Other
- - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - Goods with textile components in which man-made fibres predominate by weight over
any other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight:
- - - - - - - Unprinted metal film covered on one surface with a polyethylene film and on the other
with a film of ethylene copolymer, in rolls of a width of 30 mm or more but not more than
360 mm of a thickness of 250 microns or more but not more than 350 microns
- - - - - - - Other
- - - - - - Other:
- - - - - - - Unprinted metal film covered on one surface with a polyethylene film and on the other
with a film of ethylene copolymer, in rolls of a width of 30 mm or more but not more than
360 mm of a thickness of 250 microns or more but not more than 350 microns
- - - - - - - Other
- - - - - Other:
- - - - - - Of polyethylene, polypropylene or poly(vinyl chloride):
- - - - - - - Of poly(vinyl chloride), of a thickness:
- - - - - - - - Not exceeding 2 mm
- - - - - - - - Exceeding 2 mm
- - - - - - - Of polyethylene:
- - - - - - - - Unprinted metal film covered on one surface with a polyethylene film and on the other
with a film of ethylene copolymer, in rolls of a width of 30 mm or more but not more
than 360 mm of a thickness of 250 microns or more but not more than 350 microns
- - - - - - - - Other
- - - - - - - Of polypropylene
- - - - - - Other:
- - - - - - - Of polytetrahaloethylenes
- - - - - - - Of polysulfohaloethylenes
- - - - - - - Of polyisobutylene
- - - - - - - Of polystyrene and its copolymers
- - - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers, of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - Of poly(vinyl acetate), of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers, of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm but not exceeding 2 mm
- - - - - - - - Exceeding 2 mm
- - - - - - - Other:
- - - - - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - - - - Other
- - - - Of regenerative cellulose, cellulose nitrates and other cellulose esters, of cellulose ethers
and other chemical derivatives of cellulose:
- - - - - Of regenerated cellulose:
- - - - - - Plates, sheets, film or strip, whether or not in rolls, of a thickness of less than 0.75 mm:
- - - - - - - Of a thickness not exceeding 0.50 mm:
- - - - - - - - Surface-treated or surface-worked:
- - - - - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - - - - Goods with textile components in which man-made fibres predominate by weight
over any other single textile fibre, and for which the weight of plastics exceeds 70%
of the total weight
- - - - - - - - - - Other

Rate of
duty (%)

7.5
27.5
7.5
27.5

7.5
27.5
7.5
27.5

27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5

27.5
27.5
27.5
27.5
27.5

27.5
27.5

MOROCCO - No. 132 (15th Edition)

Code

Description

21
29
90
59
11
19
21
29
90
60
11
19
21
29
90
70
11
19
21
29
90
81
10
90
82
10
90
89
10
21
29
91
99
94
11
19
21
29
90

- - - - - - - - - Combined with textile materials, weighing more than 1 492 kg/m:


- - - - - - - - - - Goods with textile components in which man-made fibres predominate by weight
over any other single textile fibre, and for which the weight of plastics exceeds 70%
of the total weight
- - - - - - - - - - Other
- - - - - - - - - Other
- - - - - - - - Other:
- - - - - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - - - - Goods with textile components in which man-made fibres predominate by weight
over any other single textile fibre, and for which the weight of plastics exceeds 70%
of the total weight
- - - - - - - - - - Other
- - - - - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - - - - - Goods with textile components in which man-made fibres predominate by weight
over any other single textile fibre, and for which the weight of plastics exceeds 70%
of the total weight
- - - - - - - - - - Other
- - - - - - - - - Other
- - - - - - - Of a thickness exceeding 0.50 mm but less than 0.75 mm:
- - - - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - - - Goods with textile components in which man-made fibres predominate by weight
over any other single textile fibre, and for which the weight of plastics exceeds 70%
of the total weight
- - - - - - - - - - Other
- - - - - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - - - - - Goods with textile components in which man-made fibres predominate by weight
over any other single textile fibre, and for which the weight of plastics exceeds 70%
of the total weight
- - - - - - - - - - Other
- - - - - - - - - Other
- - - - - - Other:
- - - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - - Goods with textile components in which man-made fibres predominate by weight over
any other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - - - - Other
- - - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - - - Goods with textile components in which man-made fibres predominate by weight over
any other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - - - - Other
- - - - - - - Other
- - - - - Other:
- - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Other:
- - - - - - - Of cellulose nitrate
- - - - - - - Of cellulose acetates:
- - - - - - - - Plates, sheets, film or strip, whether or not in rolls, of a thickness of less than 0.75 mm
- - - - - - - - Other
- - - - - - - Of cellulose ethers or other chemical derivatives of cellulose:
- - - - - - - - Of ethylcellulose
- - - - - - - - Other
- - - - Other:
- - - - - Of vulcanized fibre:
- - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Other

191
Rate of
duty (%)

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5

27.5
27.5
27.5
27.5
27.5

MOROCCO - No. 132 (15th Edition)

192

Code

Description

95

29
90

- - - - - Of hardened proteins (e.g., hardened casein, hardened gelatin):


- - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Other
- - - - - Of chemical derivatives of natural rubber:
- - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Other
- - - - - Other:
- - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Other

10
90
3922 20 00 00
3922 90 00
10
80

Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing
cisterns and similar sanitary ware, of plastics:
- Baths, shower-baths, sinks and wash-basins:
- - - Of chemical derivatives of natural rubber
- - - Other
- Lavatory seats and covers
- Other:
- - - Flushing cisterns, with their mechanisms
- - - Other

11
19
21
29
90
96
11
19
21
29
90
98
11
19
21

3922
3922 10 00

3923
3923 10 00
10
20
30
40
80
3923 21 00
10
90
3923 29 00
11
19
20
81
89
3923 30
10 00
90
10
20
30
80

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other
closures, of plastics:
- Boxes, cases, crates and similar articles:
- - - Of vulcanized fibre
- - - Of chemical derivatives of natural rubber
- - - Of polyethylene
- - - Of polypropylene
- - - Other
- Sacks and bags (including cones):
- - Of polymers of ethylene:
- - - Articles specified in Note 2 A a) to Chapter 42
- - - Other
- - Of other plastics:
- - - Articles specified in Note 2 A a) to Chapter 42:
- - - - Of polypropylene
- - - - Other
- - - Blanket bags of P.V.C. with slide fasteners or Velcro closures
- - - Other:
- - - - Of polypropylene
- - - - Other
- Carboys, bottles, flasks and similar articles:
- - - Preforms of poly(ethylene terephthalate) (PET)
- - - Other:
- - - - Of chemical derivatives of natural rubber
- - - - Of polyethylene
- - - - Of polypropylene
- - - - Other

Rate of
duty (%)

27.5
27.5
27.5
27.5
27.5
20
20
20
20
20
27.5
27.5
27.5
27.5
27.5

27.5
27.5
27.5
27.5
27.5

27.5
27.5
20
20
27.5
20
20
20
27.5
2.5
20
27.5
20
27.5
20
20
27.5

MOROCCO - No. 132 (15th Edition)

Code

Description

3923 40

193
Rate of
duty (%)

- Spools, cops, bobbins and similar supports:


- - - Spools for film:
- - - - Of polyethylene
- - - - Of polypropylene
- - - - Other
- - - Other:
- - - - Of polyethylene
- - - - Of polypropylene
- - - - Other
- Stoppers, lids, caps, and other closures:
- - - Of polyethylene:
- - - - Containing silica gel and/or other drying agents
- - - - Other
- - - Of polypropylene
- - - Other
- Other:
- - - Of regenerated cellulose
- - - Of vulcanized fibre
- - - Of hardened proteins
- - - Of chemical derivatives of natural rubber
- - - Of polyethylene
- - - Of polypropylene
- - - Other

27.5
27.5
27.5
27.5
20
20
27.5

3924
3924 10 00 00
3924 90 00 00

Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:
- Tableware and kitchenware
- Other

27.5
27.5

3925
3925 10 00

Builders ware of plastics, not elsewhere specified or included:


- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 :
- - - Of chemical derivatives of natural rubber
- - - Other
- Doors, windows and their frames and thresholds for doors:
- - - Of chemical derivatives of natural rubber
- - - Other
- Shutters, blinds (including Venetian blinds) and similar articles and parts thereof:
- - - Of chemical derivatives of natural rubber
- - - Other
- Other:
- - - Of vulcanized fibre
- - - Of chemical derivatives of natural rubber
- - - Other

10
10
20
90
90
10
20
90
3923 50 00
11
19
30
90
3923 90 00
10
20
30
40
50
60
80

10
90
3925 20 00
10
90
3925 30 00
10
90
3925 90 00
10
20
90
3926
3926 10 00 00
3926 20 00
10
90
3926 30 00
10
20
90
3926 40 00 00
3926 90
12 00
22 00
32 00
42 00
52 00
62 00
72 00
78 00
81 00
89
10
90
92
10
20
30
40
80

Other articles of plastics and articles of other materials of headings 3901 to 3914:
- Office or school supplies
- Articles of apparel and clothing accessories (including gloves, mittens and mitts):
- - - Of chemical derivatives of natural rubber
- - - Other
- Fittings for furniture, coachwork or the like:
- - - Of vulcanized fibre
- - - Of chemical derivatives of natural rubber
- - - Other
- Statuettes and other ornamental articles
- Other:
- - - Fans and hand screens, frames and handles therefor, and parts of such frames and handles
- - - Pieces for board games, of polyester
- - - Corset busks for articles of apparel, clothing accessories and the like
- - - Backing disks for abrasives, made of vulcanized fibre
- - - Textile spinning cans
- - - Composite plates consisting of two outer plates with a core of galvanized steel, with malleable edges for use in flushing cisterns
- - - Honeycomb plates for planting seeds
- - - Hooks, collars and the like of a kind used for tying-up crops
- - - Other:
- - - - Articles for technical use:
- - - - - For textile machines
- - - - - Other:
- - - - - - Belts and belting of a total length of 4 000 mm and of a width of 9.2 mm
- - - - - - Other
- - - - Other:
- - - - - Blanks for boot or shoe lasts
- - - - - Boot or shoe lasts
- - - - - Boot and shoe trees
- - - - - Shoe forms
- - - - - Other

20
20
27.5
20
20
27.5
27.5
20
20
27.5

27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
2.5
27.5
27.5
27.5
20
27.5
27.5
2.5
7.5
2.5
10
2.5
2.5
2.5
20
27.5
7.5
2.5
2.5
2.5
27.5

MOROCCO - No. 132 (15th Edition)

194

CHAPTER 40
RUBBER AND ARTICLES THEREOF
NOTES
1. Except where the context otherwise requires, throughout the Nomenclature the expression rubber means the following
products, whether or not vulcanized or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums,
synthetic rubber, factice derived from oils, and such substances reclaimed.
2. This Chapter does not cover:
a) goods of Section XI (textiles and textile articles);
b) footwear or parts thereof of Chapter 64;
c) headgear or parts thereof (including bathing caps) of Chapter 65;
d) mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
e) articles of Chapter 90, 92, 94 or 96; or
f) articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).
3. In headings 4001 to 4003 and 4005, the expression primary forms applies only to the following forms:
a) liquids and pastes (including latex, whether or not pre-vulcanized, and other dispersions and solutions);
b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4. In Note 1 to this Chapter and in heading 4002, the expression synthetic rubber applies to:
a) unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulphur into nonthermoplastic substances which, at a temperature between 18C and 29C, will not break on being extended to three
times their original length and will return, after being extended to twice their original length, within a period of five minutes,
to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary
for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by Note 5 B) ii) and iii) is also permitted. However, the presence of any substances not necessary for the crosslinking, such as extenders, plasticizers and fillers, is not permitted;
b) thioplasts (TM); and
c) natural rubber modified by grafting or mixing with plastics, depolymerized natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the
requirements concerning vulcanization, elongation and recovery in a) above.
5. A) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after
coagulation, with:
i) vulcanizing agents, accelerators, retarders or activators (other than those added for the preparation of prevulcanized rubber latex);
ii) pigments or other colouring matter, other than those added solely for the purpose of identification;
iii) plasticizers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic
solvents or any other substances, except those permitted under B);
B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a
raw material:
i) emulsifiers or anti-tack agents;
ii) small amounts of breakdown products of emulsifiers;
iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic
surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents,
freeze-resisting agents, peptizers, preservatives, stabilizers, viscosity-control agents, or similar special-purpose additives.
6. For the purposes of heading 4004, the expression waste, parings and scrap means rubber waste, parings and scrap from the
manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7. Thread wholly of vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods
or profile shapes, of heading 4008.
8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated
with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9. In headings 4001, 4002, 4003, 4005 and 4008, the expressions plates, sheets and strip apply only to plates, sheets and
strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not
having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
In heading 4008 the expressions rods and profile shapes apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.
Code

4001
4001 10
10 00
90 00
4001 21 00 00
4001 22 00 00

Description

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary
forms or in plates, sheets or strip:
- Natural rubber latex, whether or not pre-vulcanized:
- - - Of rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - Other
- Natural rubber in other forms:
- - Smoked sheets
- - Technically specified natural rubber (TSNR)

Rate of
duty (%)

7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)


Code

4001 29
10 00
91 00
99
10
20
90
4001 30
10 00
91 00
99 00
4002

4002 11
10 00
90
10
90
4002 19
10 00
91 00
99
10
20
90
4002 20
10 00
91 00
99
10
20
90
4002 31
10 00
91 00
99
10
20
90
4002 39
10 00
91 00
99
10
20
90
4002 41
10 00
90 00
4002 49
10 00
91 00
99
10
90
4002 51
10 00
90 00
4002 59
10 00
91 00

Description

- - Other:
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other:
- - - - - Sole crepe
- - - - - Other crepe
- - - - - Other
- Balata, gutta-percha, guayule, chicle and similar natural gums:
- - - Plates, sheets and strip
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or
strip; mixtures of any product of heading 4001 with any product of this heading, in primary
forms or in plates, sheets or strip:
- Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):
- - Latex:
- - - Of rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - Other:
- - - - Styrene-butadiene latex
- - - - Other
- - Other:
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other:
- - - - - Modified by the incorporation of plastics
- - - - - Polybutadiene styrene
- - - - - Other
- Butadiene rubber (BR):
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other:
- - - - - Latex
- - - - - Modified by the incorporation of plastics
- - - - - Other
- Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene rubber (CIIR or BIIR):
- - Isobutene-isoprene (butyl) rubber (IIR):
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other:
- - - - - Latex
- - - - - Modified by the incorporation of plastics
- - - - - Other
- - Other:
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other:
- - - - - Latex
- - - - - Modified by the incorporation of plastics
- - - - - Other
- Chloroprene (chlorobutadiene) rubber (CR):
- - Latex:
- - - Of rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - Other
- - Other:
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other:
- - - - - Modified by the incorporation of plastics
- - - - - Other
- Acrylonitrile-butadiene rubber (NBR):
- - Latex:
- - - Of rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - Other
- - Other:
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter

195
Rate of
duty (%)

7.5
7.5
2.5
7.5
2.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

196
Code

Description

99

Rate of
duty (%)

- - - - Other:
- - - - - Modified by the incorporation of plastics
- - - - - Other
- Isoprene rubber (IR):
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other:
- - - - - Latex
- - - - - Modified by the incorporation of plastics
- - - - - Other
- Ethylene-propylene-non-conjugated diene rubber (EPDM):
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other:
- - - - - Latex
- - - - - Modified by the incorporation of plastics
- - - - - Other
- Mixtures of any product of heading 4001 with any product of this heading:
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other
- Other:
- - Latex:
- - - Of rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - Other
- - Other:
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other:
- - - - - Factice derived from oils
- - - - - Modified by the incorporation of plastics
- - - - - Other

7.5
7.5
2.5

4003 00 00 00

Reclaimed rubber in primary forms or in plates, sheets or strip

2.5

4004 00

Waste, parings and scrap of rubber (other than hard rubber) and powders and granules
obtained therefrom:
- - - Waste and parings of rubber (other than hard rubber)
- - - Scrap articles of rubber (other than hard rubber) fit only for reclaiming rubber:
- - - - Waste from old pneumatic tyres having undergone the following processing abroad:
- - - - - Splitting (i.e. tyres from which the tread has been removed)
- - - - - Cutting into pieces
- - - - - Cutting the tyre as close as possible to the tringle bead wires or the heel
- - - - - Other processing
- - - - Waste of other articles
- - - Rubber powder obtained from waste and scrap of rubber (other than hard rubber)

10
90
4002 60
10 00
91 00
99
10
20
90
4002 70
10 00
91 00
99
10
20
90
4002 80
10 00
90 00
4002 91
10 00
90 00
4002 99
10 00
91 00
99
10
20
90

10 00
21 00
22 00
23 00
29 00
40 00
90 00
4005
4005 10
10 00
20 00
90 00
4005 20 00 00
4005 91
10 00
91 00
99 00
4005 99
10 00
90 00
4006
4006 10
10 00
90 00
4006 90
11 00
12 00
13 00
19 00

Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip:


- Compounded with carbon black or silica:
- - - Solutions and dispersions
- - - Plates, sheets and strip
- - - Other
- Solutions; dispersions other than those of subheading 4005 10
- Other:
- - Plates, sheets and strip :
- - - With a basis of balata, gutta-percha, similar natural gums or factice derived from oils
- - - Other:
- - - - Strip of a thickness not exceeding 5 mm, composed of a web of parallel steel cables completely coated with unvulcanized rubber, for use in the manufacture of tyre cases, imported
on behalf of tyre manufacturers
- - - - Other
- - Other:
- - - Granules of natural or synthetic rubber, compounded, ready for vulcanization
- - - Other
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs
and rings), of unvulcanized rubber:
- "Camel-back" strips for retreading rubber tyres:
- - - With a basis of balata, gutta-percha, similar natural gums or factice derived from oils
- - - Other
- Other:
- - - Of balata, gutta-percha, similar natural gums or factice derived from oils:
- - - - Uncoated thread and cord
- - - - Profiles (including profiles of circular cross-section)
- - - - Belts and belting
- - - - Other forms or articles

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5

7.5
7.5
7.5
35
35
7.5
7.5

7.5
27.5
7.5
7.5
10
7.5
27.5
10
7.5

35
27.5
7.5
35
35
35

MOROCCO - No. 132 (15th Edition)


Code

Description

91 00
99 00
4007 00 00
10
90
4008
4008 11 00
10
91
92
93
99
4008 19 00 00
4008 21 00
10
20
30
80
4008 29 00 00
4009
4009 11 00 00
4009 12 00 00
4009 21 00 00
4009 22 00 00
4009 31
10 00
90
10
90
4009 32
10 00
90
10
90
4009 41
10 00
90
10
20
30
90
4009 42 00
10
20
30
90
4010
4010 11
10
10
90
90
10
90
4010 12 00
10
90

197
Rate of
duty (%)

- - - Other:
- - - - Articles
- - - - Other forms

35
27.5

Vulcanized rubber thread and cord:


- - - Scored in 2, with the greatest total cross-sectional dimension not exceeding 5 mm
- - - Other

2.5
2.5

Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber:
- Of cellular rubber:
- - Plates, sheets and strip :
- - - Plates and sheets for soles
- - - Other:
- - - - Double-layered rectangular plates of a thickness of 5 mm or more but not exceeding
14 mm, of a width of 120 cm or more but not exceeding 260 mm, of a length of 5 m or more,
with a skid-resistant surface
- - - - Other plates, of a 100% mixture of SBR rubber, of a thickness of 10 mm or more, of a width
of 1.20 m or more and of a length of 10 m or more
- - - - Strip scored into 4 or 6, with the greatest total cross-sectional dimension not exceeding 5 mm
- - - - Other
- - Other
- Of non-cellular rubber:
- - Plates, sheets and strip :
- - - Floor coverings and mats (excluding those of heading 4016 91)
- - - Plates and sheets for soles
- - - Strip scored into 2, 4 or 6, with the greatest total cross-sectional dimension not exceeding 15
mm
- - - Other
- - Other
Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their
fittings (for example, joints, elbows, flanges):
- Not reinforced or otherwise combined with other materials:
- - Without fittings
- - With fittings
- Reinforced or otherwise combined only with metal:
- - Without fittings
- - With fittings
- Reinforced or otherwise combined only with textile materials:
- - Without fittings:
- - - Pipes, in rolls, of an internal diameter of 3.2 mm and an external diameter of 10 mm, comprised of 2 concentric rubber pipes, centrally reinforced with braided textile materials
- - - Other:
- - - - Plaited or braided
- - - - Not plaited or braided
- - With fittings:
- - - Pipes of an inside diameter of 3.2 mm and an outside diameter of 10 mm, comprised of 2
concentric rubber pipes with intermediate reinforcing from plaited textile material
- - - Other:
- - - - Combined with braided textile materials
- - - - Combined with other textile materials
- Reinforced or otherwise combined with other materials:
- - Without fittings:
- - - Porous pipes containing 70% rubber and 30% polyethylene
- - - Other:
- - - - Combined with braided textile materials, reinforced with metal
- - - - Combined with other textile materials, reinforced with metal
- - - - Combined with other materials, not reinforced with metal
- - - - Combined with other materials, reinforced with metal
- - With fittings:
- - - Combined with braided textile materials, reinforced with metal
- - - Combined with other textile materials, reinforced with metal
- - - Combined with other materials, not reinforced with metal
- - - Combined with other materials, reinforced with metal
Conveyor or transmission belts or belting, of vulcanized rubber:
- Conveyor belts or belting:
- - Reinforced only with metal:
- - - Of a width exceeding 20 cm:
- - - - Of rectangular cross-section
- - - - Of other cross-section
- - - Other:
- - - - Of rectangular cross-section
- - - - Of other cross-section
- - Reinforced only with textile materials:
- - - Of a width exceeding 20 cm
- - - Other

35
7.5
7.5
7.5
35
35
35
10
7.5
35
35

35
35
35
35
27.5
35
35
35
35
35
7.5
35
35
35
35
35
35
35
35

2.5
2.5
35
35
35
35

MOROCCO - No. 132 (15th Edition)

198
Code

Description

4010 13 00
11
19
91
99
4010 19 00
11
19
91
99
4010 31 00
10
90
4010 32 00
10
90
4010 33 00
10
90
4010 34 00
10
90
4010 35 00

11
19
21
29
81
89
91
99
4010 36 00

11
19
21
29
81
89
91
99
4010 39 00
11
19

21
29
31
39

- - Reinforced only with plastics:


- - - Of a width exceeding 20 cm:
- - - - Of rectangular cross-section
- - - - Of other cross-section
- - - Other:
- - - - Of rectangular cross-section
- - - - Of other cross-section
- - Other:
- - - Of a width exceeding 20 cm:
- - - - Of rectangular cross-section
- - - - Of other cross-section
- - - Other:
- - - - Of rectangular cross-section
- - - - Of other cross-section
- Transmission belts or belting:
- - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm:
- - - Concealing the cloth
- - - Not concealing the cloth
- - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an
outside circumference exceeding 60 cm but not exceeding 180 cm:
- - - Concealing the cloth
- - - Not concealing the cloth
- - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm:
- - - Concealing the cloth
- - - Not concealing the cloth
- - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an
outside circumference exceeding 180 cm but not exceeding 240 cm:
- - - Concealing the cloth
- - - Not concealing the cloth
- - Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding
150 cm:
- - - Of a width exceeding 20 cm:
- - - - Of rectangular cross-section:
- - - - - Concealing the cloth
- - - - - Not concealing the cloth
- - - - Of other cross-section:
- - - - - Concealing the cloth
- - - - - Not concealing the cloth
- - - Other:
- - - - Of rectangular cross-section:
- - - - - Concealing the cloth
- - - - - Not concealing the cloth
- - - - Of other cross-section:
- - - - - Concealing the cloth
- - - - - Not concealing the cloth
- - Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding
198 cm:
- - - Of a width exceeding 20 cm:
- - - - Of rectangular cross-section:
- - - - - Concealing the cloth
- - - - - Not concealing the cloth
- - - - Of other cross-section:
- - - - - Concealing the cloth
- - - - - Not concealing the cloth
- - - Other:
- - - - Of rectangular cross-section:
- - - - - Concealing the cloth
- - - - - Not concealing the cloth
- - - - Of other cross-section:
- - - - - Concealing the cloth
- - - - - Not concealing the cloth
- - Other:
- - - Of trapezoidal cross-section:
- - - - Concealing the cloth
- - - - Not concealing the cloth
- - - Other:
- - - - Of a width exceeding 20 cm:
- - - - - Of rectangular cross-section:
- - - - - - Concealing the cloth
- - - - - - Not concealing the cloth
- - - - - Of other cross-section:
- - - - - - Concealing the cloth
- - - - - - Not concealing the cloth

Rate of
duty (%)

35
35
35
35
35
35
35
35

35
35
35
35
35
35
35
35

35
35
35
35
35
35
35
35

35
35
35
35
35
35
35
35
35
35

35
35
35
35

MOROCCO - No. 132 (15th Edition)


Code

199

Description

41
49
91
99
4011
4011 10 00
10
91
99
4011 20
10 00
90 00
4011 30 00 00
4011 40 00
10
90
4011 50 00 00
4011 61
11 00
19 00
20 00
90 00
4011 62
11 00
19 00
20 00
90 00
4011 63
11 00
19 00
20 00
90 00
4011 69
11 00
19 00
20 00
90 00
4011 92
10 00
20 00
90 00
4011 93
10 00
20 00
90 00
4011 94
10 00
20 00
90 00
4011 99
10 00
20 00
90 00
4012
4012 11 00 00
4012 12 00 00
4012 13 00 00
4012 19 00 00

Rate of
duty (%)

- - - - Other:
- - - - - Of rectangular cross-section:
- - - - - - Concealing the cloth
- - - - - - Not concealing the cloth
- - - - - Of other cross-section:
- - - - - - Concealing the cloth
- - - - - - Not concealing the cloth
New pneumatic tyres, of rubber:
- Of a kind used on motor cars (including station wagons and racing cars):
- - - Weighing more than 15 kg but not more than 70 kg each
- - - Not more than 15 kg:
- - - - Weighing not more than 3 kg each
- - - - Other
- Of a kind used on buses or lorries:
- - - Weighing more than 70 kg each
- - - Weighing more than 15 kg but not more than 70 kg each
- Of a kind used on aircraft
- Of a kind used on motorcycles:
- - - Weighing more than 2 kg but not more than 15 kg each
- - - Weighing not more than 2 kg each
- Of a kind used on bicycles
- Other, spiked, having a herring-bone or similar tread:
- - Of a kind used on agricultural or forestry vehicles and machines:
- - - Weighing more than 70 kg each:
- - - - Weighing more than 190 kg each
- - - - Other
- - - Weighing more than 15 kg but not more than 70 kg each
- - - Weighing not more than 15 kg each
- - Of a kind used on construction or industrial handling vehicles and machines
size not exceeding 61 cm:
- - - Weighing more than 70 kg each:
- - - - Weighing more than 190 kg each
- - - - Other
- - - Weighing more than 15 kg but not more than 70 kg each
- - - Weighing not more than 15 kg each
- - Of a kind used on construction or industrial handling vehicles and machines
size exceeding 61 cm:
- - - Weighing more than 70 kg each:
- - - - Weighing more than 190 kg each
- - - - Other
- - - Weighing more than 15 kg but not more than 70 kg each
- - - Weighing not more than 15 kg each
- - Other:
- - - Weighing more than 70 kg each:
- - - - Weighing more than 190 kg each
- - - - Other
- - - Weighing more than 15 kg but not more than 70 kg each
- - - Weighing not more than 15 kg each
- Other:
- - Of a kind used on agricultural or forestry vehicles and machines:
- - - Weighing more than 70 kg each
- - - Weighing more than 15 kg but not more than 70 kg each
- - - Weighing not more than 15 kg each
- - Of a kind used on construction or industrial handling vehicles and machines
size not exceeding 61 cm:
- - - Weighing more than 70 kg each
- - - Weighing more than 15 kg but not more than 70 kg each
- - - Weighing not more than 15 kg each
- - Of a kind used on construction or industrial handling vehicles and machines
size exceeding 61 cm:
- - - Weighing more than 70 kg each
- - - Weighing more than 15 kg but not more than 70 kg each
- - - Weighing not more than 15 kg each
- - Other:
- - - Weighing more than 70 kg each
- - - Weighing more than 15 kg but not more than 70 kg each
- - - Weighing not more than 15 kg each

35
35
35
35

35
2.5
35
35
35
7.5
35
35
35

7.5
35
35
35
and having a rim
7.5
35
35
35
and having a rim
7.5
35
35
35
7.5
35
35
35
35
35
35
and having a rim
35
35
35
and having a rim

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre
flaps, of rubber:
- Retreaded tyres:
- - Of a kind used on motor cars (including station wagons and racing cars)
- - Of a kind used on buses or lorries
- - Of a kind used on aircraft
- - Other

35
35
35
35
35
35

35
35
35
35

MOROCCO - No. 132 (15th Edition)

200
Code

Description

4012 20 00
10
91
92
99
4012 90
10
10
90
21 00
29 00
31 00
39 00
40
10
90
90
11
19
21
29
90
4013
4013 10 00
10
90
4013 20 00 00
4013 90 00
10
20
90
4014
4014 10 00 00
4014 90 00
10
20
90
4015
4015 11 00 00
4015 19
10 00
91 00
99 00
4015 90
10 00
10
20
90
4016
4016 10 00 00
4016 91 00 00
4016 92 00 00
4016 93 00 00
4016 94 00 00
4016 95 00 00
4016 99
11 00
19 00

- Used pneumatic tyres:


- - - For aircraft
- - - Other:
- - - - Weighing more than 70 kg each
- - - - Weighing more than 15 kg but not more than 70 kg each
- - - - Weighing not more than 15 kg each
- Other:
- - - Solid or cushion tyres and tyre treads:
- - - - For motor vehicles
- - - - Other
- - - Tyre flaps:
- - - - For aircraft tyres:
- - - - - New
- - - - - Used
- - - - Other, for tyres, weighing each:
- - - - - More than 70 kg:
- - - - - - New
- - - - - - Used
- - - - - More than 15 kg but not more than 70 kg:
- - - - - - New
- - - - - - Used
- - - - - Not more than 15 kg:
- - - - - - More than 2 kg but not more than 15 kg:
- - - - - - - New
- - - - - - - Used
- - - - - - Not more than 2 kg:
- - - - - - - New:
- - - - - - - - For bicycles
- - - - - - - - For mopeds and cycles fitted with an auxiliary motor
- - - - - - - Used
Inner tubes, of rubber:
- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries:
- - - Of a kind used for motor cars
- - - Of a kind used on buses or lorries
- Of a kind used on bicycles
- Other:
- - - Of a kind used for mopeds and cycles fitted with an auxiliary motor
- - - Of a kind used for motorcycles and scooters
- - - Other
Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard
rubber, with or without fittings of hard rubber:
- Sheath contraceptives
- Other:
- - - Bulbs for syringes, dropping tubes, vaporizers and the like
- - - Teats, nipple shields, babies dummies, sterilising covers and the like
- - - Other
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all
purposes, of vulcanized rubber other than hard rubber:
- Gloves, mittens and mitts:
- - Surgical
- - Other:
- - - Protective, for all trades
- - - Other:
- - - - Diving gloves
- - - - Other
- Other:
- - - Special equipment for all trades
- - - Other:
- - - - Diving socks
- - - - Diving suits
- - - - Other
Other articles of vulcanized rubber other than hard rubber:
- Of cellular rubber
- Other:
- - Floor coverings and mats
- - Erasers
- - Gaskets, washers and other seals
- - Boat or dock fenders, whether or not inflatable.
- - Other inflatable articles
- - Other:
- - - Parts and accessories of vehicles of Chapters 86, 87 and 88:
- - - - For motorcycles (including mopeds) and cycles fitted with an auxiliary motor of Chapter 87
(other than carriages for disabled persons)
- - - - For wheelbarrows

Rate of
duty (%)

35
35
35
35
35
35
7.5
35
35
35
35
35
35
35
35
35
35

35
35
35
35
35
35

7.5
7.5
7.5
7.5

7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35

MOROCCO - No. 132 (15th Edition)


Code

Description

21 00
22 00
29 00
30 00
40 00
50 00
60 00
91 00
93 00
94
10
20
90
95 00
96 00
98 00
4017 00
10
10
90
20 00
90
10
90

- - - - For other vehicles of Chapter 87 (other than tanks and other armoured fighting vehicles,
carriages for disabled persons and baby carriages, not motorized or otherwise mechanically
propelled):
- - - - - Mats cut to shape
- - - - - Other articles, wholly of rubber
- - - - - Other
- - - - For railway or tramway vehicles; for railway or tramway track fixtures and fixtures of Chapter
86; for aircraft of Chapter 88
- - - - For tanks and other armoured fighting vehicles
- - - - For baby carriages
- - - - For carriages for disabled persons
- - - Other:
- - - - Fans and hand screens, frames and handles therefor, and parts of such frames and handles
- - - - Bladders used in the manufacture of tyres
- - - - Corks and stoppers:
- - - - - Of a diameter of 12.5 mm and a height of 6.5 mm
- - - - - Of a diameter of 20 mm or 32 mm
- - - - - Other
- - - - Other:
- - - - - Articles for technical use:
- - - - - - For textile machines
- - - - - - Other
- - - - - Other
Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard
rubber:
- - - Hard rubber (ebonite) in blocks, plates, sheets or strip, rods, profiles, tubes or pipes; waste,
scrap and powders:
- - - - In blocks, plates, sheets or strip, rods, profiles, tubes or pipes
- - - - Waste, scrap and powders
- - - Ashtrays, cigarette- and cigar-cases; fancy goods, statuettes and articles of interior decoration; trinkets and articles of personal adornment
- - - Other articles:
- - - - Vats and tubing
- - - - Other

201
Rate of
duty (%)

27.5
35
27.5
20
20
35
35
35
2.5
7.5
7.5
35
2.5
35
35

27.5
27.5
35
35
35

MOROCCO - No. 132 (15th Edition)

202

SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;
SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
NOTES
1. This Chapter does not cover:
a) parings or similar waste, of raw hides or skins (heading 0511);
b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified
in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or
Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of
chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
2. A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process
which is reversible (headings 4101 to 4103, as the case may be).
B) For the purposes of headings 4104 to 4106, the term crust includes hides and skins that have been retanned, coloured
or fat-liquored (stuffed) prior to drying.
3. Throughout the Nomenclature the expression composition leather means only substances of the kind referred to in heading
4115.

ADDITIONAL NOTE
1. Subdivisions 4104 11 05 00, 4104 19 05 00, 4105 10 00 05, 4106 21 00 05, 4106 31 11 00 and 4106 91 11 00 cover only
those hides and skins which answer the following conditions:
having a moisture content exceeding 50%, i.e., weighing 150% of the dry weight;
Having a chromium content, evaluated as Cr2O3 (chromic oxide), calculated on the dry matter, of between 1.5% and 4%
by weight.
Code

Description

4101
4101 20
11 00
19
10
21
29
31
39
41
49
51
59
91
92
99
80 00
91 00
93 00
94 00
99 00
4101 50
10 00

Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted,
dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split:
- Whole hides and skins, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when
dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved:
- - - Hides and skins of bovine animals:
- - - - Having undergone a reversible tanning (including pre-tanning) process
- - - - Other:
- - - - - Fresh, salted or dried:
- - - - - - Of calves, fresh or wet-salted
- - - - - - Of calves, dried or dry-salted:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - - - Of other bovine animals, fresh or wet-salted:
- - - - - - - Of adult bovine animals
- - - - - - - Of kip
- - - - - - Of other bovine animals, dried or dry-salted:
- - - - - - - Of adult bovine animals:
- - - - - - - - Dried
- - - - - - - - Dry-salted
- - - - - - - Of kip:
- - - - - - - - Dried
- - - - - - - - Dry-salted
- - - - - Other:
- - - - - - Of calves
- - - - - - Of adult bovine animals
- - - - - - Of kip
- - - Hides and skins of equine animals:
- - - - Having undergone a reversible tanning (including pre-tanning) process
- - - - Other:
- - - - - Fresh or wet-salted
- - - - - Dried
- - - - - Dry-salted
- - - - - Other
- Whole hides and skins, of a weight exceeding 16 kg:
- - - Having undergone a reversible tanning (including pre-tanning) process

Rate of
duty (%)

7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

90
11
18
19

21
29
31
39
41
49
51
52
59
91
92
93
99
4101 90
10 00
90
11
12
19
21
22
29

31
39
41
49
51
59
61
62
69
91
92
93
99
4102
4102 10 00
11
12
19
91
92
99

- - - Other:
- - - - Of bovine animals, fresh or wet-salted:
- - - - - Of calves
- - - - - Of other bovine animals:
- - - - - - Of adult bovine animals
- - - - - - Of kip
- - - - Of bovine animals, otherwise preserved:
- - - - - Salted or dried:
- - - - - - Of calves, dried or dry-salted:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - - Of other bovine animals, dried or dry-salted:
- - - - - - Of adult bovine animals:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - - - Of kip:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - Other:
- - - - - Of calves
- - - - - Of adult bovine animals
- - - - - Of kip
- - - - Of equine animals:
- - - - - Fresh or wet-salted
- - - - - Dried
- - - - - Dry-salted
- - - - - Other
- Other, including butts, bends and bellies:
- - - Having undergone a reversible tanning (including pre-tanning) process
- - - Other:
- - - - Of bovine animals, fresh or wet-salted:
- - - - - Butts and bends:
- - - - - - Of calves
- - - - - - Of other bovine animals:
- - - - - - - Of adult bovine animals
- - - - - - - Of kip
- - - - - Other:
- - - - - - Of calves
- - - - - - Of other bovine animals:
- - - - - - - Of adult bovine animals
- - - - - - - Of kip
- - - - Of bovine animals, otherwise preserved:
- - - - - Salted or dried:
- - - - - - Of calves, dried or dry-salted:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - - Of other bovine animals, dried or dry-salted:
- - - - - - Of adult bovine animals:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - - - Of kip:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - Other:
- - - - - Of calves
- - - - - Of adult bovine animals
- - - - - Of kip
- - - - Of equine animals:
- - - - - Fresh or wet-salted
- - - - - Dried
- - - - - Dry-salted
- - - - - Other
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool
on or split, other than those excluded by Note 1 c) to this Chapter:
- With wool on:
- - - Of lambs:
- - - - Wet-salted
- - - - Dry-salted
- - - - Other
- - - Of sheep:
- - - - Wet-salted
- - - - Dry-salted
- - - - Other

203
Rate of
duty (%)

2.5
2.5
2.5

2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5

2.5
2.5
2.5
2.5
2.5
2.5

2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5

2.5
2.5
2.5
2.5
2.5
2.5

MOROCCO - No. 132 (15th Edition)

204

Code

Description

4102 21
10 00
90
10
90
4102 29
10 00
90
10
90
4103
4103 10
10 00
90
10
20
30
90
4103 20
10 00
90
10
90
4103 30
10 00
90
10
90
4103 90
10 00
90
11
12
19
92
99
4104
4104 11
05 00
07 00
10
10

30
81
89
20
10

40
50
80
40
10
91
99
80 00

- Without wool on:


- - Pickled:
- - - Having undergone a reversible tanning (including pre-tanning) process
- - - Other:
- - - - Of sheep
- - - - Of lambs
- - Other:
- - - Having undergone a reversible tanning (including pre-tanning) process
- - - Other:
- - - - Of sheep
- - - - Of lambs
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved,
but not tanned, parchment-dressed or further prepared), whether or not dehaired or split,
other than those excluded by Note 1 b) or 1 c) to this Chapter:
- Of goats or kids:
- - - Having undergone a reversible tanning (including pre-tanning) process
- - - Other:
- - - - Fresh or wet-salted
- - - - Dry-salted
- - - - Dried
- - - - Other
- Of reptiles:
- - - Having undergone a reversible tanning (including pre-tanning) process
- - - Other:
- - - - Fresh, salted or dried
- - - - Other
- Of swine:
- - - Having undergone a reversible tanning (including pre-tanning) process
- - - Other:
- - - - Fresh, salted or dried
- - - - Other
- Other:
- - - Having undergone a reversible tanning (including pre-tanning) process
- - - Other:
- - - - Fresh, salted or dried:
- - - - - Of amphibians, fish or marine mammals
- - - - - Of deer or antelopes
- - - - - Other
- - - - Other:
- - - - - Of amphibians, fish or marine mammals
- - - - - Other
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without
hair on, whether or not split, but not further prepared:
- In the wet state (including wet-blue):
- - Full grains, unsplit; grain splits:
- - - Wet blue:
- - - - Described in Additional Note 1
- - - - Other
- - - Other:
- - - - Whole bovine hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - - East India kip, whole, whether or not the heads and legs have been removed, each of a
net weight not exceeding 4.5 kg, not further prepared than vegetable tanned, whether or
not having undergone certain treatments, but obviously unsuitable for immediate use for
the manufacture of leather articles
- - - - - Of calves
- - - - - Of other bovine animals:
- - - - - - Full thickness
- - - - - - Other
- - - - Other hides and skins, tanned or retanned but not further prepared, whether or not split:
- - - - - Hides and skins of bovine animals, vegetable pre-tanned:
- - - - - - East India kip, whole, whether or not the heads and legs have been removed, each of a
net weight not exceeding 4.5 kg, not further prepared than vegetable tanned, whether or
not having undergone certain treatments, but obviously unsuitable for immediate use for
the manufacture of leather articles
- - - - - - Of calves
- - - - - - Of other bovine animals:
- - - - - - - Full thickness
- - - - - - - Other
- - - - - Hides and skins of bovine animals, otherwise prepared:
- - - - - - Of calves
- - - - - - Of other bovine animals:
- - - - - - - Full thickness
- - - - - - - Other
- - - - - Other

Rate of
duty (%)

7.5
2.5
2.5
7.5
2.5
2.5

7.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
7.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5

2.5
2.5
7.5

7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

4104 19
05 00
07 00
10
10

30
80
20
10

30
80
40
10
90
80 00
4104 41
10
11
12
19
20 00
30
11
12
19
40 00
50
11
12
19
60 00
70
10
90
90
10
90
4104 49
10
10
21
29
90
90
10
21
29
90

- - Other:
- - - Wet blue:
- - - - Described in Additional Note 1
- - - - Other
- - - Other:
- - - - Whole bovine hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - - East India kip, whole, whether or not the heads and legs have been removed, each of a
net weight not exceeding 4.5 kg, not further prepared than vegetable tanned, whether or
not having undergone certain treatments, but obviously unsuitable for immediate use for
the manufacture of leather articles
- - - - - Of calves
- - - - - Of other bovine animals
- - - - Other hides and skins, tanned or retanned but not further prepared, whether or not split:
- - - - - Hides and skins of bovine animals, vegetable pre-tanned:
- - - - - - East India kip, whole, whether or not the heads and legs have been removed, each of a
net weight not exceeding 4.5 kg, not further prepared than vegetable tanned, whether or
not having undergone certain treatments, but obviously unsuitable for immediate use for
the manufacture of leather articles
- - - - - - Of calves
- - - - - - Of other bovine animals
- - - - - Hides and skins of bovine animals, otherwise prepared:
- - - - - - Of calves
- - - - - - Of other bovine animals
- - - - - Other
- In the dry state (crust):
- - Full grains, unsplit; grain splits:
- - - Whole bovine hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - Of calves:
- - - - - Boxcalf
- - - - - Suede
- - - - - Other
- - - - Of adult bovine animals:
- - - - - Full thickness
- - - - - Other:
- - - - - - Leather other than sole leather
- - - - - - Grain splits
- - - - - - Other
- - - - Other
- - - Other hides and skins, prepared after tanning:
- - - - Of calves:
- - - - - Boxcalf
- - - - - Suede
- - - - - Other
- - - - Of adult bovine animals:
- - - - - Full thickness
- - - - - Other:
- - - - - - Grain splits
- - - - - - Other
- - - - Other:
- - - - - Of other bovine animals
- - - - - Of equine animals
- - Other:
- - - Whole bovine hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - Of calves
- - - - Of adult bovine animals:
- - - - - Full thickness
- - - - - Other
- - - - Other
- - - Other hides and skins, prepared after tanning:
- - - - Of calves
- - - - Of adult bovine animals:
- - - - - Full thickness
- - - - - Other
- - - - Other

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:
4105 10 00
- In the wet state (including wet-blue):
- - - Wet blue:
05 - - - - Described in Additional Note 1
07 - - - - Other
- - - Other:
- - - - Vegetable pre-tanned:
10 - - - - - Of Indian goat or kid, not further prepared, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

205
Rate of
duty (%)

2.5
2.5
7.5

7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

4105

2.5
2.5
7.5

MOROCCO - No. 132 (15th Edition)

206

Code

Description

22
28
35
42
48
54
58
65
72
78
84
88
95
4105 30 00
10
90
4106
4106 21 00
05 00
07 00
10
24
26
28
35
44
46
48
55
94
96
98
4106 22 00
11
19
91
99
4106 31 00
11 00
19 00
91 00
99 00
4106 32 00 00
4106 40 00
10
20
90

- - - - - Other:
- - - - - - Of sheep:
- - - - - - - Unsplit
- - - - - - - Other
- - - - - - Of lambs
- - - - Otherwise pre-tanned:
- - - - - Treated with formaldehyde:
- - - - - - Of sheep
- - - - - - Other
- - - - - Other:
- - - - - - Of sheep:
- - - - - - - Unsplit
- - - - - - - Other
- - - - - - Of lambs
- - - - Other:
- - - - - Alum tanned or treated with formaldehyde:
- - - - - - Of sheep
- - - - - - Other
- - - - - Other:
- - - - - - Of sheep:
- - - - - - - Unsplit
- - - - - - - Other
- - - - - - Of lambs
- In the dry state (crust):
- - - Suede
- - - Other
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not
split, but not further prepared:
- Of goats or kids:
- - In the wet state (including wet-blue):
- - - Wet blue:
- - - - Described in Additional Note 1
- - - - Other
- - - Other:
- - - - Vegetable pre-tanned:
- - - - - Of Indian goat or kid, not further prepared, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
- - - - - Other:
- - - - - - Unsplit
- - - - - - Grain splits
- - - - - - Other splits
- - - - Otherwise pre-tanned:
- - - - - Treated with formaldehyde
- - - - - Other:
- - - - - - Unsplit
- - - - - - Grain splits
- - - - - - Other splits
- - - - Other:
- - - - - Alum tanned or treated with formaldehyde
- - - - - Other:
- - - - - - Unsplit
- - - - - - Grain splits
- - - - - - Other splits
- - In the dry state (crust):
- - - Suede:
- - - - Dyed
- - - - Other
- - - Other:
- - - - Dyed
- - - - Other
- Of swine:
- - In the wet state (including wet-blue):
- - - Wet blue:
- - - - Described in Additional Note 1
- - - - Other
- - - Other:
- - - - Not further prepared than tanned
- - - - Other
- - In the dry state (crust)
- Of reptiles:
- - - Vegetable pre-tanned:
- - - - Whether or not having undergone certain treatments, but obviously unsuitable for immediate
use for the manufacture of leather articles
- - - - Other
- - - Other

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

4106 91 00
11 00
19 00
91 00
99 00
4106 92 00
10
20
90
4107

4107 11
11 00
19 00
21 00
22 00
29 00
31 00
39 00
40
10
20
90
50
10
20
90
61 00
69 00
90
10
90
4107 12
11 00
19 00
31 00
32 00
33 00
40 00
50
10
20
90
60
10
20
90
70 00
90
10
90
4107 19
10
10
90

- Other:
- - In the wet state (including wet-blue):
- - - Wet blue:
- - - - Described in Additional Note 1
- - - - Other
- - - Other:
- - - - Of amphibians, fish or marine mammals
- - - - Other
- - In the dry state (crust):
- - - Of fish
- - - Of seals and other marine mammals
- - - Other
Leather further prepared after tanning or crusting, including parchment-dressed leather, of
bovine (including buffalo) or equine animals, without hair on, whether or not split, other
than leather of heading 4114:
- Whole hides and skins:
- - Full grains, unsplit:
- - - Of bovine animals, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - Parchment-dressed:
- - - - - Of adult bovine animals
- - - - - Of calves
- - - - Other:
- - - - - Of calves:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Of adult bovine animals:
- - - - - - Full thickness
- - - - - - Other
- - - Other leather of bovine or equine animals, parchment-dressed or prepared after tanning:
- - - - Parchment-dressed:
- - - - - Of adult bovine animals
- - - - - Of calves
- - - - - Of equine animals
- - - - Other:
- - - - - Of calves:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Of adult bovine animals:
- - - - - - Full thickness
- - - - - - Other
- - - - - Other:
- - - - - - Of bovine animals
- - - - - - Of equine animals
- - Grain splits:
- - - Of bovine animals, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - Parchment-dressed:
- - - - - Of adult bovine animals
- - - - - Of calves
- - - - Other:
- - - - - Of calves:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Of adult bovine animals
- - - Other leather of bovine or equine animals, parchment-dressed or prepared after tanning:
- - - - Parchment-dressed:
- - - - - Of adult bovine animals
- - - - - Of calves
- - - - - Of equine animals
- - - - Other:
- - - - - Of calves:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Of adult bovine animals
- - - - - Other:
- - - - - - Of bovine animals
- - - - - - Of equine animals
- - Other:
- - - Of bovine animals, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - Parchment-dressed:
- - - - - Of adult bovine animals
- - - - - Of calves

207
Rate of
duty (%)

2.5
2.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5

MOROCCO - No. 132 (15th Edition)

208

Code

Description

20
10
20
90
30 00
40 00
50
10
20
90
70
10
20
90
80 00
90
10
90
4107 91
10
11
19
20
90
30
10
20
90
41 00
49 00
90
10
90
4107 92
10
10
20
90
30
10
20
90
40 00
90
10
90
4107 99
10
10
20
90
30
10
20
90
40 00
90
10
90
4112 00 00
10
91
99

- - - - Other:
- - - - - Of calves:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Of adult bovine animals
- - - - - Other
- - - Other:
- - - - Parchment-dressed:
- - - - - Of adult bovine animals
- - - - - Of calves
- - - - - Of equine animals
- - - - Other:
- - - - - Of calves:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Of adult bovine animals
- - - - - Other:
- - - - - - Of bovine animals
- - - - - - Of equine animals
- Other, including sides:
- - Full grains, unsplit:
- - - Parchment-dressed:
- - - - Of adult bovine animals:
- - - - - Full thickness
- - - - - Other
- - - - Of calves
- - - - Of equine animals
- - - Other:
- - - - Of calves:
- - - - - Boxcalf
- - - - - Suede
- - - - - Other
- - - - Of adult bovine animals:
- - - - - Full thickness
- - - - - Other
- - - - Other:
- - - - - Of bovine animals
- - - - - Of equine animals
- - Grain splits:
- - - Parchment-dressed:
- - - - Of adult bovine animals
- - - - Of calves
- - - - Of equine animals
- - - Other:
- - - - Of calves:
- - - - - Boxcalf
- - - - - Suede
- - - - - Other
- - - - Of adult bovine animals
- - - - Other:
- - - - - Of bovine animals
- - - - - Of equine animals
- - Other:
- - - Parchment-dressed:
- - - - Of adult bovine animals
- - - - Of calves
- - - - Of equine animals
- - - Other:
- - - - Of calves:
- - - - - Boxcalf
- - - - - Suede
- - - - - Other
- - - - Of adult bovine animals
- - - - Other:
- - - - - Of bovine animals
- - - - - Of equine animals
Leather further prepared after tanning or crusting, including parchment-dressed leather, of
sheep or lamb, without wool on, whether or not split, other than leather of heading 4114:
- - - Parchment-dressed
- - - Other:
- - - - Suede
- - - - Other

Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5

MOROCCO - No. 132 (15th Edition)

Code

Description

4113
4113 10 00
10
21
29
91
99
4113 20 00
10
90
4113 30 00
10
90
4113 90 00
10
20
90
4114
4114 10 00
10
91
92
93
94
95
99
4114 20 00
11
19
21
29
30
40
50
90
4115
4115 10 00 00
4115 20 00
10
90

Leather further prepared after tanning or crusting, including parchment-dressed leather, of


other animals, without wool or hair on, whether or not split, other than leather of heading
4114:
- Of goats or kids:
- - - Parchment-dressed
- - - Other:
- - - - Suede:
- - - - - Dyed
- - - - - Other
- - - - Other:
- - - - - Dyed
- - - - - Other
- Of swine:
- - - Parchment-dressed
- - - Other
- Of reptiles:
- - - Parchment-dressed
- - - Other
- Other:
- - - Of fish
- - - Of seals and other marine mammals
- - - Of other animals
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallized leather:
- Chamois (including combination chamois) leather:
- - - Chamois leather of sheep or lambs, neither cleaned, dressed, nor cut
- - - Other:
- - - - Of adult bovine animals
- - - - Of calves
- - - - Of equine animals
- - - - Of goats or kids
- - - - Of sheep
- - - - Of other animals
- Patent leather and patent laminated leather; metallized leather:
- - - Of adult bovine animals:
- - - - Full thickness
- - - - Other
- - - Of calves:
- - - - Patent
- - - - Metalized
- - - Of equine animals
- - - Of sheep
- - - Of goats or kids
- - - Of other animals
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour:
- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip whether or
not in rolls
- Parings and other waste of leather or of composition leather, not suitable for the manufacture of
leather articles; leather dust, powder and flour:
- - - Used only for the manufacture of composition leather, of fertilizer or of glue
- - - Other

209
Rate of
duty (%)

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5

7.5

2.5
2.5

MOROCCO - No. 132 (15th Edition)

210

CHAPTER 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS;
TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
NOTES
1. This Chapter does not cover:
a) sterile surgical catgut or similar sterile suture materials (heading 3006);
b) articles of apparel or clothing accessories (except gloves, mitten and mitts), lined with furskin or artificial fur or to which
furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);
c) made up articles of netting (heading 5608);
d) articles of Chapter 64;
e) headgear or parts thereof of Chapter 65;
f) whips, riding-crops or other articles of heading 6602;
g) cuff-links, bracelets or other imitation jewellery (heading 7117);
h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);
ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
l) articles of Chapter 95 (for example, toys, games, sport requisites); or
m) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of
heading 9606.
2. A) In addition to the provisions of Note 1 above, heading 4202 does not cover:
a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);
b) articles of plaiting materials (heading 4602).
B) Articles of headings 4202 and 4203 which have parts of precious metal, of metal clad with precious metal, of natural or
cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those
headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not
give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
3. For the purposes of heading 4203, the expression articles of apparel and clothing accessories applies, inter alia, to gloves,
mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers
and wrist straps, but excluding watch straps (heading 9113).
Code

4201 00
10 00
90 00
4202

4202 11 00
10
20
90
4202 12
10
11
19
91
92
99
20
11

Description

Rate of
duty (%)

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle
cloths, saddle bags, dog coats and the like), of any material:
- - - Harness; trappings and equipment for horses, mules and camels (saddles and saddle harness, traces, saddle cloths, hoods and caparisons, etc.)
- - - Other

35

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle


cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and
similar containers; travelling-bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobaccopouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of
textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with
such materials or with paper:
- Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:
- - With outer surface of leather, of composition leather or of patent leather:
- - - Travelling articles and toilet bags
- - - Executive-cases and brief-cases
- - - Other
- - With outer surface of plastics or of textile materials:
- - - Of sheeting of plastics:
- - - - Containing textile materials:
- - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - Other
- - - - Other:
- - - - - Trunks and suitcases
- - - - - Brief-cases, school satchels, music cases and the like
- - - - - Other
- - - Of vulcanized fibre:
- - - - Containing textile materials:
- - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight

35

35
35
35

35
35
35
35
35
35

MOROCCO - No. 132 (15th Edition)

Code

Description

19
90
30 00
40 00
90
11
19
91
99
4202 19
10 00
20 00
30 00
40 00
90
10
90
4202 21 00 00
4202 22
10
11
19
90
20 00
90 00
4202 29 00 00
4202 31 00 00
4202 32
10
11
19
91
99
90 00
4202 39
10 00
20 00
30 00
40 00
90 00
4202 91 00 00
4202 92
10
11
19
91
92
99
90
10
90
4202 99
10 00
20 00
30 00
40 00
90 00

- - - - - Other
- - - - Other
- - - Of woven fabrics
- - - Of knitted or crocheted fabrics
- - - Other:
- - - - Containing textile materials:
- - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - Other
- - - - Other:
- - - - - Travelling articles and toilet bags
- - - - - Other
- - Other:
- - - Of plastics
- - - Of wood
- - - Of iron or steel
- - - Of other base metal
- - - Other:
- - - - Of paperboard
- - - - Other
- Handbags, whether or not with shoulder strap, including those without handle:
- - With outer surface of leather, of composition leather or of patent leather
- - With outer surface of sheeting of plastics or of textile materials:
- - - Of sheeting of plastics:
- - - - Containing textile materials:
- - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - Other
- - - - Other
- - - Of knitted or crocheted fabrics
- - - Other
- - Other
- Articles of a kind normally carried in the pocket or in the handbag:
- - With outer surface of leather, of composition leather or of patent leather
- - With outer surface of sheeting of plastics or of textile materials:
- - - Of sheeting of plastics:
- - - - Containing textile materials:
- - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - Other
- - - - Other:
- - - - - Soft bags and cases, wallets, purses, card holders, tobacco pouches, dust jackets and the
like
- - - - - Other articles
- - - Other
- - Other:
- - - Of plastics
- - - Of wood
- - - Of iron or steel
- - - Of other base metal
- - - Other
- Other:
- - With outer surface of leather, of composition leather or of patent leather
- - With outer surface of sheeting of plastics or of textile materials:
- - - Of sheeting of plastics:
- - - - Containing textile materials:
- - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - Other
- - - - Other:
- - - - - Travelling bags
- - - - - Cases and boxes for weapons, binoculars, photographic cameras, musical instruments
and other instruments or appliances; cartridge-pouches
- - - - - Other articles
- - - Of other materials:
- - - - Of knitted or crocheted fabrics
- - - - Other
- - Other:
- - - Of plastics
- - - Of wood
- - - Of iron or steel
- - - Of other base metal
- - - Other

211
Rate of
duty (%)

35
35
35
35
35
35
35
35
35
35
35
35
35
35
35

35
35
35
35
35
35
35

35
35
35
35
35
35
35
35
35
35
35

35
35
35
35
35
35
35
35
35
35
35
35

MOROCCO - No. 132 (15th Edition)

212

Code

Description

4203
4203 10
10 00
90 00
4203 21 00 00
4203 29
10 00
90 00
4203 30
10 00
90 00
4203 40
10 00
90 00
4204 00
10 00
20 00
30 00
40 00
90 00
4205 00 00
10
21
29
30
90
4206
4206 10 00 00
4206 90 00 00

Articles of apparel and clothing accessories, of leather or of composition leather:


- Articles of apparel:
- - - Special equipment for all trades
- - - Other
- Gloves, mittens and mitts:
- - Specially designed for use in sports
- - Other:
- - - Protective, for all trades
- - - Other
- Belts and bandoliers:
- - - Special equipment for all trades
- - - Other
- Other clothing accessories:
- - - Special equipment for all trades
- - - Other
Articles of leather or of composition leather, of a kind used in machinery or mechanical
appliances or for other technical uses:
- - - Transmission, conveyor or elevator belts or belting
- - - Pickers and picker stops for looms
- - - Pressed articles for pumps, presses or other uses
- - - Articles for the textile industry other than pickers and picker stops for looms
- - - Other:
Other articles of leather or of composition leather:
- - - Leather goods other than containers (e.g., blotting pads, bookmarks)
- - - Sheath and case making articles other than containers:
- - - - Frames with clasps for handbags, travelling articles and the like
- - - - Other
- - - Laces for welts irrespective of their length
- - - Other
Articles of gut (other than silk-worm gut), of goldbeaters skin, of bladders or of tendons:
- Catgut
- Other

Rate of
duty (%)

35
35
7.5
35
35
35
35
35
35

35
2.5
35
2.5
35
35
35
35
35
2.5
35

MOROCCO - No. 132 (15th Edition)

213

CHAPTER 43
FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
NOTES
1. Throughout the Nomenclature references to furskins, other than to raw furskins of heading 4301, apply to hides or skins of
all animals which have been tanned or dressed with the hair or wool on.
2. This Chapter does not cover:
a) birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);
b) raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 c) to that Chapter);
c) gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);
d) articles of Chapter 64;
e) headgear or parts thereof of Chapter 65; or
f) articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, an