Only the recipient of the donation can complete the customs formalities relating to the importation of goods received as a donation.
The clearance (exemption) total exemption of import duties and taxes is granted for goods and merchandise received as a donation provided that the beneficiary is one of the following entities :
- The Moroccan State, local communities or publicly-owned establishments;
- Recognized associations of public utility;
- Certain charitable organisations;
- Moroccan sporting federations, the national federation of the school sports or the national federation of the university sports.
The entity wishing to benefit from the exemption from duties and taxes must address its request directly to the Authorizing Officer of the customs office by whom the goods or materials subject to the donation will be imported.
To be admissible, this request must be accompanied by the favorable opinion of the National Mutual Aid and the department (s) responsible (s) of the resource (Ministry of Health for drugs, Ministry of Agriculture for cereal donations, etc.).
Some entities may be allowed to import duty-free and tax-free goods and products they receive as donations for free distribution to needy or stricken persons.
The donated materials by these organizations are also free of duty and are intended to provide free humanitarian services (eg: ambulance).
For further information, consult the MRA section on the website of the Administration of Customs and Indirect Taxes : www.douane.gov.ma