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    Lekjaa: Electronic Platform Transactions’ Exclusion from Customs Exemptions Is for ‘Tax Justice’

    Previously, more than 4 million shipments delivered via electronic platforms were not subject to customs charges, according to Lekjaa.

    23 Jun 2022

    Casablanca - The exclusion of customs exemption transactions done via electronic platforms aims to promote “tax justice,” said Fouzi Lekjaa, Minister Delegate in charge of the Budget, on Tuesday.

    Lekjaa responded to inquiries in the House of Councillors on the steps taken to tighten customs control over shipments related to transactions performed through electronic platforms.

    “It turned out that recipients of more than 4 million shipments worth MAD 2 billion ($199 million), shipped via electronic platforms, do not pay customs duties due, while imports through containers are subject to customs duties of 68%,” he said, emphasizing the need to ensure equality before the Tax Code.

    According to Lekjaa, the purpose of Decree No. 2.22.438 is not to widen the tax base, but rather to defend the local commerce and industry which employs millions of people.

    He pledged that the trade of families and Moroccans living abroad would be exempt from customs duties.

    Last Thursday, the Council of Government approved draft decree No. 2.22.438 -- revising Decree No. 2-77-862 of October 9, 1977 -- which was issued to implement the Code of Customs and Indirect Taxes under the Administration of Customs and Indirect Taxes (ADII).

    The Dahir holding statute No. 1.77.339 of 9 October 1977 authorized this edict.

    By revising the provisions of Chapter 190-c)-2 of Decree No. 2.77.862, this new decree intends to tighten customs' oversight of shipments connected to transactions conducted through electronic platforms.

    This will expressly exclude transactions conducted through electronic platforms from duty exemption, regardless of the amount of these shipments.

    To implement this new decision, Morocco’s ADII announced last week that it will levy new import charges on any items purchased online from overseas beginning next month.


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