Importing Moroccan products into the Netherlands: import duties, VAT and practical points of attention
The trade relationship between Morocco and the Netherlands has been growing for years. Morocco is an important supplier of agricultural products, textiles, ceramics, natural stone, cosmetic raw materials (such as argan oil) and industrial semi-finished goods. At the same time, importing often raises questions about import duties, VAT, documentation and risks.
In this article we explain step by step what is involved in importing Moroccan products into the Netherlands — and how to do this professionally and compliantly.
Which products are commonly imported from Morocco?
- Agricultural products (tomatoes, citrus, avocados, blueberries)
- Argan oil and cosmetic raw materials
- Textiles and private-label clothing
- Ceramics, zellige and natural stone
- Metal products and industrial parts
- Furniture and interior products
Each product type has its own rules, certifications and tariffs. Good preparation prevents delays and extra costs.
Import duties: how much do you pay?
Morocco has an association agreement with the European Union. This means many products can be imported with reduced or even 0% import duties provided the conditions are met.
The most important condition is proving the preferential origin. This is usually done via:
- EUR.1 certificate (issued by Moroccan customs)
- Invoice declaration (by approved exporters)
If this document is missing, you still pay the regular EU import duty. This can range from a few percent to more than 10%, depending on the commodity code.
Commodity codes (HS codes): crucial for your costs
Each product has a unique HS code / CN code. This code determines:
- The import duty
- Any anti-dumping duties
- Control requirements and certificates
An incorrect code can lead to additional assessments, fines or delays at customs. Therefore, always have it checked in advance.
VAT on import: how does it work?
When importing into the Netherlands you generally pay 21% VAT on:
- The value of the goods
- The transport costs up to the EU border
- The import duties
For Dutch entrepreneurs it is often possible to use an Article 23 permit. This shifts the VAT to your VAT return so you do not have to pre-finance it directly.
Documents you need
- Commercial invoice
- Packing list
- Transport document (CMR, Bill of Lading or Air Waybill)
- EUR.1 or invoice declaration
- Any certificates (phytosanitary, health, CE, etc.)
For agricultural and cosmetic products, additional inspections often apply by the NVWA or other authorities.
Transport and customs clearance
Moroccan goods are usually transported via:
- Road transport (via Spain/France)
- Sea freight (for example via Tanger Med → Rotterdam)
- Air freight (for high-value or perishable goods)
A customs broker handles the clearance in the Netherlands, but you as the importer always remain responsible.
Common mistakes when importing from Morocco
- No or incorrect proof of origin
- Incorrect HS code
- Unclear agreements about Incoterms
- Insufficient quality control before shipment
- Unrealistic lead times
How MAROQ helps with importing from Morocco
MAROQ supports Dutch companies at every step of the import process:
- Reliable supplier selection and screening
- Verification of documentation and origin
- Advice on HS codes and import duties
- Guidance on transport and customs
- Local quality inspections in Morocco
This helps you avoid surprises at the border and build a sustainable, scalable trade relationship with Moroccan partners.
Conclusion
Importing from Morocco offers major opportunities, but requires knowledge of regulations, preparation and reliable partners. With the right structure and guidance, it is a highly attractive trade route for Dutch entrepreneurs.
