Morocco has introduced a series of import taxation adjustments under the customs circular accompanying the 2026 Finance Law, aimed at regulating markets and easing prices for selected consumer goods. Issued on December 29, 2025, the circular outlines significant reductions in customs duties and expanded VAT exemptions across multiple sectors.
Effective January 1, 2026, import duties on mobile phones, including smartphones, will be sharply reduced from 17.5 percent to 2.5 percent. The Finance Law also introduces a VAT exemption for several imported food products, including short, uncooked, and unstuffed pasta, which was previously subject to a 10 percent VAT rate.
In the agricultural sector, imports of live domestic cattle—up to a cap of 300,000 head—will be exempt from both customs duties and VAT between January 1 and December 31, 2026. A similar exemption will apply to imports of up to 10,000 camels during the same period. VAT exemptions have also been extended to the importation of blood and blood derivatives, a measure designed to secure supplies for the healthcare system.
Additional changes include a reduction in import duties on wood from 12 percent to 6 percent, supporting the housing and furnishings sector. Meanwhile, cigarette taxation will enter its final adjustment phase, with an increase in the internal consumption tax component.
From January 1, 2026, fiscal marking will become mandatory for a range of products, including disposable electronic cigarettes, vaping liquids, tobacco-free nicotine substitutes, and sugar-containing products. The circular also authorizes customs authorities to deploy advanced technologies—such as drones, surveillance cameras, and scanners—to combat smuggling and the informal economy.
