Morocco
A manufacturing base on Europe's doorstep, with an association agreement and Africa's largest port
Morocco is fourteen kilometres from Spain and, in customs terms, very close to the Union: the association agreement removes tariffs on industrial goods and Tanger Med is Africa's largest container port. Automotive and aerospace have been built here from nothing in ten years. For a European company that means nearshoring with no duty and lead times in days rather than weeks.
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Setting up a company
Setting up a company and tax are the part of the profile you cannot assemble elsewhere in an afternoon. The rest of the page is open.
- ·Legal forms
- ·Minimum capital
- ·Documents to incorporate
- ·Bank account
- ·What to watch for
Taxes
Setting up a company and tax are the part of the profile you cannot assemble elsewhere in an afternoon. The rest of the page is open.
- ·Corporate income tax
- ·VAT
- ·Withholding tax — dividends
- ·Payroll contributions
What it makes and needs
Cars and parts, aerospace components, phosphates and fertiliser, textiles and clothing, citrus and vegetables, argan oil and seafood.
Importing into their market
Industrial acceleration zones (Tanger Free Zone and others) offer a multi-year income-tax exemption, a reduced rate afterwards, relief from VAT and duty on inputs, and simplified customs inside the zone.
The declaration is filed electronically through BADR. The consignment needs an invoice, packing list, transport document and, where the association-agreement preference is claimed, an EUR.1 proof of origin or an approved exporter's declaration.
Bringing their goods into the EU
Under the EU–Morocco association agreement industrial goods with proven origin enter duty-free; agricultural lines carry quotas and seasonal limits. Origin follows the pan-Euro-Mediterranean rules, which allow cumulation with European inputs.
Practical matters
The official languages are Arabic and Amazigh, but business, banking and most administration run in French. Contracts are normally in French; English is less widespread in industry than people expect.
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