Editor’s Note
**Editor’s Note:**
As of January 1, 2026, Moroccan importers are required to provide the exact storage or processing address of goods in customs declarations, under Article 19 bis of the Customs Code. This measure, introduced by the 2026 Finance Law, aims to enhance product traceability and combat fraud. Incomplete declarations may result in fines ranging from 30,000 to 60,000 dirhams.
Since January 1, 2026, Moroccan importers must now precisely indicate, in the detailed declaration filed by their customs broker, the exact address of the locations where their goods will be stored or processed. This obligation, introduced by Article 19 bis of the Customs and Indirect Taxes Code via the 2026 Finance Law, aims to strengthen the traceability of imported products and prevent fraud.
Faced with this new requirement, the Customs Brokers Association quickly alerted its members and recommends that they systematically request from their importer clients an official declaration on letterhead, mentioning the exact addresses of storage or processing of goods, signed by the legally authorized person.
Behind this rigor, customs justifies the new obligation by the need to effectively trace imported goods. Some importers do not have fixed premises or are domiciled with trustees, making inspections nearly impossible in case of suspected fraud.
Concretely, customs brokers must now annex to each detailed declaration a document specifying the address of storage or processing locations. This document, duly signed, must allow customs to identify the debtor of customs duties and import VAT, proceed with possible adjustments, and guarantee the recovery of duties and fines in case of incorrect declaration. The objective is also to preserve Treasury interests and guarantee transparency of commercial operations on the national market.
Customs brokers mention an overload of responsibilities. One of them, cited by L’Économiste, recalls that a decree from the Ministry of Commerce and Industry already requires identifying importers and exporters, but the implementing texts to frame this obligation have not yet been published.
To avoid any litigation, the Customs Brokers Association plans to quickly dialogue with customs services to obtain clarifications on the practical modalities of this obligation. The organization also considers the possibility of replacing the paper document with direct entry of information into the PortNet system, as suggested by the notice published on the Badr portal. In the meantime, customs brokers must strictly comply with the new rules.
If this reform introduces an additional administrative burden for professionals, it is part of a desire to modernize and secure commercial exchanges. For customs brokers, it is now about reconciling compliance with the law with daily operational management, while ensuring to limit financial risks. Ultimately, the measure could contribute to cleaning up the import market in Morocco, by guaranteeing that each product can be traced and controlled, while reducing risks of fraud and circumvention of tax obligations.