|
Following the signature of the final GATT
agreement in 1994 , and within the framework of its commitments relating to free market, Morocco has modified all
its non-tariff measures ( especially licenses ) into customs' duties.
For the basic agricultural products and the fruits and vegetables mentioned below, customs duties applied in November
1999 are as follows
| Description |
Duty on importation
|
T.D.I(%)
|
Total(%)
|
| Soft wheat |
18,5 (a)
|
15
|
33,5
|
| Hard wheat |
6 (b)
|
15
|
21
|
| Corn |
2,5(c)
|
15
|
17,5
|
| Barley |
15(d)
|
15
|
30
|
| Potato seed |
25
|
15
|
40
|
Seeds for other vegetables
-Pre-basic
except pre-basic and basic |
2,5
10
|
15
15
|
17,5
25
|
| Fresh soft corn |
2,5
|
15
|
25
|
Bananas, Pineapple, Avocado, Apple, Pear
Quince and fresh prunes |
40,5
|
15
|
55,5
|
| Other fruits and fresh vegetables |
35
|
15
|
50
|
| Fresh milk |
100
|
15
|
115
|
| Powdered skimmed milk containing 1.5% or less of fat |
35
|
15
|
50
|
| Powdered milk for " infants " in hermetically sealed
metallic cans of a net weight equal to but not exceeding 500 grams |
17,5
|
15
|
32,5
|
| Other powdered milk |
100
|
15
|
115
|
(T.D.I :tax deduction on importation)
To the above duties we add a 20% VAT except for the genetic plant equipment; seeds and plants.
(a) Below 2000 dh/ton, an additional importation rate of 103.5% is applied to
the difference between the fixed ceiling (2000 dh/ton and the declared value.
(b) This rate is applied to the value in customs. If the declared value is below
2700 dh/ton, an additional importation duty of 93 % is applied to the difference between the fixed ceiling (2700
dh/ton) and the declared value.
(c) This rate is applied to the value in customs. When the declared value is lower
than 1464 dh/ton, a supplement importation duty of 57% is applied to the difference between the fixed ceiling (1464
dh/ton) and the declared value.
(d) This rate is applied to the part of the value if lower or equal to 700 dh/ton.
The part exceeding 700 dh/ton is subject on importation to 1% .
|