Departure from Morocco

Non-residents in Morocco are required to declare and justify at the Customs Port of Exit, the origin of foreign currency banknotes and/or bearer negotiable instruments whose value is equal to or more than MAD 100 000. Supporting documents include the customs declaration made upon arrival in Morocco, the exchange slip and bank debit advice.

Amounts that are less than MAD 100 000 must be declared and, in some cases, the Customs reserves the right to demand evidence of the origin of the foreign currencies exported.

The export of works of art, collector's items and antiques is subject to the approval of the Department of Cultural Affairs.

• Tax-free Sales

You can buy items in Morocco at prices net of value added tax (VAT).

N.B.: Tax refund is not granted for "(solid and liquid) food products, manufactured tobacco, medication, unmounted gemstones and weapons as well as means of transportation for private use and their capital goods and refuelling, and cultural goods" (Section 92(39) of the General Tax Code).

• Eligibility for Tax Refund

Purchases eligible for tax refund must correspond to a tourist retail sale done on the same day, from the same vendor, whose amount is equal to or more than MAD 2 000, inclusive of VAT. The vendor must, in addition to the invoice, issue you a stamped export sales slip (one original and three copies) at the time of purchase.

When leaving the Moroccan territory, the corresponding items, slips and invoices (cash register receipts) must be presented at the same time for a Customs visa.

The purchased items must be exported by you before the end of the third month, with effect from the date of purchase.

VAT refund is borne by "Global Blue Maroc" and "Morocco Tourist Refund SA", the only service providers authorized by the General Directorate of Taxation.

Refund is done by one of the two service providers, upon presentation of sales slips duly stamped by customs services.