Importing or exporting through Morocco combines four connected tracks: foreign trade, Customs, technical control and banking. PortNet orchestrates exchanges between the business, Customs, ministries, control bodies, the bank and customs broker; it does not replace product approval or the customs declaration.
1. Prepare the business
The company should be registered, hold its ICE and tax identifiers and maintain a professional bank account. Its corporate purpose must cover the planned activity. Regulated goods may require a sector licence.
Before pricing, determine HS classification, origin, customs value and Incoterm. These drive import duty, VAT, trade remedies, licences, standards and preferential tariffs under Morocco's trade agreements.
2. Joint Customs and PortNet registration
The operator first creates a subscription account through PortNet and then subscribes to Moroccan Customs/ADII and the PortNet Single Window. The same area tracks BADR registration, company information and access rights.
- Create the business account. Enter legal identifiers and authorised representatives.
- Subscribe to Customs/BADR. Validate the operator and approved users.
- Activate PortNet. Configure roles, bank and signing access.
- Appoint the customs broker. Register the power of attorney authorising it to act in BADR.
- Test the workflow. Confirm access to trade titles, documents, alerts and payment functions.
The customs broker's role
The broker or freight forwarder normally coordinates transport, manifest data, the Single Goods Declaration (DUM), documents, inspection, duty assessment, release and collection. A customs declarant must hold the necessary approval or authority and an operator mandate.
3. Import procedure
- Classify the product. HS code, origin, value, licensing, standards and sanitary or technical controls.
- Create the import title in PortNet. An import undertaking for freely importable goods; an import licence for controlled goods.
- Domicile the title with the bank. The selected bank controls and processes foreign payment.
- Arrange freight and insurance. Invoice, packing list, transport document, origin and insurance must match the Incoterm.
- File the DUM. The broker submits the declaration and supporting documents in BADR.
- Complete controls. Documentary or physical Customs checks and any ONSSA, industry or other technical inspection.
- Pay or secure duties and taxes. Import duty, VAT and other applicable charges.
- Obtain release and collect goods. After Customs, control-body and terminal clearance.
- Close the title. Customs imputation reconciles imported goods with the bank payment.
Release of funds and supplier payment
Bank release of funds is distinct from Customs release of goods. The domiciliary bank releases foreign currency under the import title, contract, invoice, payment method and evidence required by the 2026 General Instruction on Foreign Exchange Transactions.
| Payment method | Rule | Risk control |
|---|---|---|
| Deposit | Up to 30% of total import value where provided by the contract. | Provide repayment security or a documented carry-forward if the order fails. |
| Prepayment | 100% up to the foreign-currency equivalent of MAD 200,000 per invoice, plus other IGOC cases including certain categorised operators and foreign-currency accounts. | Verify supplier, bank details, sanctions and shipment evidence. |
| Documentary credit | Payment against documents complying with the credit. | Controls documents, not the physical quality of goods. |
| Documentary collection | Documents released against payment or acceptance. | Plan for refusal and stranded goods. |
| Post-arrival payment | Processed against invoice and import/imputation documents. | Reduces prepayment risk but must meet the contract due date. |
A mismatch in supplier, currency, invoice or amount may block payment. Cancellations, credit notes, shortages and unused advances must be documented, and refundable funds must be repatriated under foreign exchange rules.
4. Export procedure
- Check goods and destination. Moroccan restrictions, destination rules, sanctions, standards and customer due diligence.
- Obtain any export licence. Controlled goods require a PortNet application.
- Structure the sale. Contract, Incoterm, foreign-currency price, credit insurance and payment method.
- File the export DUM. The broker submits Customs, origin and control documents.
- Complete inspection and loading approval. PortNet coordinates the export tracking file and control results.
- Prove origin. Obtain preferential origin evidence where conditions are met.
- Ship and present documents. Deliver the contractual set to carrier, bank and customer.
- Repatriate proceeds. Receive foreign currency through an authorised banking channel and reconcile it to the declaration.
Customs territory versus Industrial Acceleration Zone
| Movement | Classification | Effect |
|---|---|---|
| Foreign country → customs territory | Import | Title, DUM, controls, duties and tax |
| Customs territory → foreign country | Export | Export DUM, controls and proceeds repatriation |
| Foreign country → Zone | Zone entry | Customs formalities and destination control, with relief subject to conditions |
| Customs territory → Zone | Export for trade and exchange purposes | Exit evidence and corresponding customs/tax treatment |
| Zone → foreign country | Re-export/export | Stock, origin and exit controls |
| Zone → customs territory | Import | Duties, VAT, controls and restrictions based on goods and origin |
A zone does not remove Customs; it changes where and when taxation occurs. Businesses need materials accounts and traceability for entries, processing, waste, local sales and exits.
Additional points worth securing
- Preferential origin: it is not the country of shipment; processing rules and evidence matter.
- Customs value: royalties, assists, commissions, freight and related-party links can affect the base.
- Transfer pricing: intragroup prices must align with Customs valuation and tax documentation.
- Product compliance: labelling, standards, sanitary, telecom, environmental and dual-use controls.
- Incoterms: allocate cost and risk but do not replace the sale contract or Customs law.
- Insurance and delay costs: address damage, storage, demurrage and detention before arrival.
- Records: retain titles, DUMs, invoices, transport, origin, controls, payments and correspondence.
Frequently asked questions
Does PortNet replace Customs?
No. PortNet orchestrates the process; BADR handles the declaration and ADII retains its control and assessment powers.
Can goods be ordered before PortNet activation?
It is risky. Goods may arrive before the operator can obtain its title, approvals, declaration or bank payment.
Does the customs broker guarantee classification?
No. The broker advises and declares, but the operator must validate data and should seek advance guidance for sensitive classification.
Is importing into a free zone formality-free?
No. The special regime still requires Customs control, zone admission, traceability and product-specific compliance.
Official sources: Joint Customs-PortNet registration · PortNet import titles · Foreign Exchange Office — imports · Foreign Exchange Office — exports.
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