From 2026, customs rules will change. Fewer legal gray areas, more control tools, and targeted adjustments to import duties will shape the new framework set out in the Finance Act.
■ Legal clarification of the transitional clause
– The 2026 Finance Act clarifies the transitional clause regime provided for in the Customs Code. Until now, Article 13-1° had been ambiguous. It did not specify whether the two conditions giving entitlement to maintain the previous regime (transport documents certifying a direct and exclusive destination or the opening of an irrevocable credit) had to be met cumulatively or alternatively. This gray area gave rise to differing interpretations between business operators and the administration. The text now provides a clear answer. The benefit of the transitional clause is conditional on the satisfaction of one of the two requirements, and no longer both. Similarly, the reference to “credit” has been replaced by “documentary credit” in order to remove any ambiguity about the financial instrument required and to secure transactions entered into before the new measures came into force. However, the mechanism remains subject to certain conditions: only goods placed directly into consumption, without being placed in storage, are eligible.
■ Informality and false declarations: Tougher enforcement
– The fight against fraudulent practices in Industrial Acceleration Zones (IAZs) has been stepped up. Checks carried out by the administration have revealed the presence of undeclared goods, or goods that are incompatible with the authorized activity of certain business operators.
In response, the definition of smuggling has been broadened. The possession of such goods within IAZs is now considered a second-class offense in order to combat informality and unfair competition.
The text also tightens the declaration regime. False statements regarding the actual storage or processing locations of imported goods are explicitly classified as a customs offense. This is classified as a third-class offense and punishable by a fine of between 30,000 and 60,000 dirhams (USD 3,291 and 6,582).
■ Blockchain: Accelerated customs clearance for volunteers
– The 2026 Finance Act introduces blockchain technology into the customs clearance process.
The Customs Code is supplemented by a new Article 76 ter, authorizing the establishment of an approved electronic platform for the secure transmission of commercial documents.
This system is based on automated exchanges between foreign suppliers and the Customs Administration’s IT system. It allows suppliers’ identities to be verified and documents to be authenticated, particularly invoices covering import operations.
Its use remains voluntary. Business operators who sign up will benefit from simplified procedures and shorter customs clearance times, thanks to the increased reliability of documents.
The terms and conditions of implementation will be specified in an administrative instruction.
■ Enhanced traceability of imported goods (photo: storage)
– The law also introduces a new reporting obligation for importers. They will now be required to provide customs authorities with the exact addresses of the places where imported goods are stored or processed. This measure aims to facilitate post-clearance checks and limit fraudulent practices observed in the field.
■ Drones, scanners, cameras: expanded control arsenal
– On the operational side, customs officers are now authorized to use new technological means, including drones, surveillance cameras, and scanners. The aim is to improve the control, surveillance, and monitoring of goods flows. This development is part of a move to align with international standards in the fight against smuggling.
