Humanitarian donations

Introduction

Introduction

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.

Procedure

Procedure

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


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