Calculator: How to calculate
Enter the price, shipping and origin to get a first estimate. The result replaces neither the MCV service nor the customs decision.
Duty rates for this category
| Item | How it is calculated | Notes |
|---|---|---|
| Petrol / diesel cars | 17.5% duty · 20% VAT | On the CIF value |
| Hybrids | 17.5% duty · 14%/20% VAT | By engine size |
| Electric cars | 17.5% duty · 0% VAT | VAT exempt |
| Smartphones / computers | 2.5% duty · 20% VAT | On the CIF value |
| Clothes and shoes | 40% duty · 20% VAT | On the CIF value |
How is the customs duty calculated?
The official method is four operations: 1) convert the purchase price to dirhams and add shipping and insurance to get the <strong>CIF value</strong>; 2) apply the category's import duty rate (e.g. 17.5% for cars); 3) add the <strong>0.25% parafiscal tax</strong> (minimum 100 MAD); 4) compute <strong>VAT on the enlarged base</strong> of CIF + duty + parafiscal. The calculator above runs these steps automatically with 2026 rates and shows every line — just enter price, category and origin.
Worked examples with real numbers
Petrol car — CIF 200,000 MAD
Duty = 35,000 MAD (17.5%), parafiscal = 500 MAD (0.25%) → VAT base = 235,500 MAD → VAT = 47,100 MAD (20%). Total taxes = 82,600 MAD, full cost = 282,600 MAD.
Petrol car — CIF 150,000 MAD
Duty = 26,250 MAD, parafiscal = 375 MAD → VAT base = 176,625 MAD → VAT = 35,325 MAD. Total taxes = 61,950 MAD, full cost = 211,950 MAD.
Expert tips to pay less — legally
- Always start by getting the CIF value right — it is the foundation of the entire calculation.
- VAT is charged on the CIF value plus duty and parafiscal tax, never on the purchase price alone.
- Duty rates vary by category: check the exact tariff line for your product before estimating.
- A valid EUR.1 certificate can zero out duty — VAT alone remains, on a lighter base.
- Keep the purchase invoice and shipping proofs — customs may ask for them to validate your declared value.
Documents & authorisations to watch
A reliable calculation needs accurate documents: commercial invoice, certificate of origin, transport document. The full clearance documents checklist appears further down, and the customs duty guide explains how customs retains value.
Aljamarik.net content is informative and indicative only; it replaces neither a customs decision nor the advice of a licensed customs broker.
Frequently asked questions: How to calculate
What is the customs duty formula in Morocco?
Import duty (rate × CIF value) + 0.25% parafiscal tax + VAT (rate × [CIF + duty + parafiscal tax]). The sum of these three lines is what you pay at import.
What exactly is the CIF value?
It is the purchase price converted to dirhams, plus shipping and insurance up to arrival in Morocco. It is the official base for every duty and tax calculation.
Is VAT calculated on the purchase price alone?
No. The VAT base is the CIF value plus import duty and parafiscal tax. That is why the effective VAT is always higher than 20% of the purchase price.
Is the duty rate the same for all products?
No: every tariff line has its own rate (17.5% cars, 2.5% smartphones, 40% clothing…). Free-trade agreements can reduce it to 0% with a valid certificate of origin.
How can I verify the amount customs calculated?
Ask for the liquidation breakdown: retained value, tariff line, applied rates. Compare it with our free calculator and contest any unjustified difference.