Includes import documentation and other requirements for both the U.S. exporter and foreign importer.

The following documentation is required for all imports and exports:

  • A license representing the “physical import or export.”

  • A commercial invoice:  Pro-forma invoices are provided in most cases.  No special invoice form is necessary. The commercial or pro-forma invoice should:

    • Be on the supplier’s letterhead

    • Fully describe the goods in French

    • Indicate the HS code when available

    • Indicate the value of the goods

    • Indicate the currency for payment (for foreign exchange transfer), and

    • Indicate the address of the buyer 

    • Use the date format (dd/mm/yyyy)

  • An “import commitment” (engagement d’importation), which is the authorization provided by the Foreign Exchange Office for transfer of foreign currencies from Morocco to foreign suppliers abroad.

  • A “customs declaration” (declaration de douane) is provided by the Customs Administration and is required for import and export through a port or airport.  For shipments by mail, a simple form filled out at the post office replaces the “declaration de douane.”

  • The importer/exporter may attach any documentation, such as technical documentation, that might assist the Customs Administration.  The authority for Customs in Morocco is the Administration of Customs and Indirect Tax:

Ensuring Full Access to Benefits of the Free Trade Agreement

The intention of the FTA is to reduce tariffs and import barriers on goods traded directly between the two countries.  Disputes over whether a cargo can be treated under the FTA have occurred when the product has undergone “substantial transformation” or a value-added economic activity in transit.  The text of the FTA on this particular issue is open to interpretation:


“For purposes of this Chapter, each Party shall provide that a good shall not be considered to be imported directly from the territory of the other Party if the good undergoes subsequent production, manufacturing, or any other operation outside the territories of the Parties, other than unloading, reloading, or any other operation necessary to preserve it in good condition or to transport the good to the territory of the other Party.”

A Moroccan customs official determines entry into Morocco  based on shipping manifests, invoices, receipts etc. to decide on the customs treatment of  cargo.


Two examples illustrate problem areas:

  1. A shipment of Moroccan products to the United States was unpacked and relabeled in an intermediary port of call, prior to onward shipping to the United States.  U.S. Customs officials decided that these products were no longer eligible for FTA treatment.

  2. A bulk shipment of goods from the United States was repacked into smaller units at an intermediary port of call prior to onward shipping to Morocco.  Moroccan customs officials decided that these products were no longer eligible for FTA treatment.

Additional problems could appear when goods are staged or warehoused for onward shipment in the expectation of future business.
Intermediate warehousing or staging might disqualify goods from FTA treatment. Sealed containers from the U.S. in transit to Morocco that are temporarily stored in designated transshipping zones at international port authorities are generally not in question.

The documents for oods transshipped through a third country port that may be requested include:

  1. A bill of lading showing Morocco as the final destination of the goods and the United States as the point of origin;

  2. Invoices issued by the U.S. company, addressed to the Moroccan importer; and

  3. A “certificate of non-manipulation”.   

The documentation required for import or export of digitalized products, electronically delivered over the Internet (i.e., software, movies, and downloads) or other networks, is the same as the documentation previously listed. 

When sending promotional material, and especially promotional videos, it is important to clearly state, in French, “utilization promotionnelle uniquement” (Promotional Use Only) and “sans valeur commerciale” (No Commercial Value).

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting