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     MOROCCO

    JOURNAL No. 132(15

    th EDITION)

    2009

    THE INTERNATIONAL CUSTOMS JOURNAL ORGAN OF THE INTERNATIONAL UNION FOR THE PUBLICATION OF CUSTOMS T ARIFFS 

    BULLETIN INTERNATIONAL DES DOUANES 

    ISSN: 1378-4048

    BURE U INTERN TION L DES T  RIFS DOU NIERS

     

    INTERNATIONAL CUSTOMS TARIFFS BUREAU 

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    THE INTERNATIONAL CUSTOMS JOURNAL 

    ORGAN OF THE INTERNATIONAL UNION FOR THE PUBLICATION OF CUSTOMS T ARIFFS 

    JOURNAL No. 132 

    15th Edition 

    MOROCCO 

    THIS PUBLICATION IS  ALSO  AVAILABLE IN FRENCH, GERMAN, ITALIAN, SPANISH 

     AND ONLINE IN THE FIVE LANGUAGES 

    2009

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    The contents of this publication are the exclusive intellectual property of the International Customs TariffsBureau (Bureau International des Tarifs Douaniers). They shall not be reproduced in any way whatsoever,in whole or in part, whether in the form of photocopies, microfilms or on electronic media, without the priorwritten authorization of the B.I.T.D. This publication may be resold by go vernmental organizations only.© B.I.T.D. 2009.

    INTERNATIONAL  CUSTOMS T ARIFFS BUREAU 

    rue des Petits Carmes, 15   B – 1000 Brussels

    Tel. +32 2 501 87 74 - Fax +32 2 501 31 47E-Mail: [email protected]    http://www.bitd.org

    “The International Bureau undertakes to employ the greatest care in the tra nslation ofthe Custom s Laws and o f the Official publication s interpreting these La ws, but it is

    understood that the Governments concerned do not assume any responsibility as to theaccuracy of these transl ations and that in the case o f dispute the original text s hall betheir only guide.” (Art. 3, Executory Regulations of the International Convention of July5th, 1890.) 

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    EXEMPLARY LIST OF TARIFFS AND SUPPLEMENTS PUBLISHED IN ENGLISH

    IN THE INTERNATIONAL CUSTOMS JOURNAL

    COUNTRYJournal

    No.Edition Year

     Algeria (Dem. People's Republic of) ............................................................................. 88 16th  2008

     Andean Community (Comunidad Andina) (Bolivia, Colombia, Ecuador, Peru,Venezuela) 120 1

    st  2004

     Argentine Republic ....................................................................................................... 58 16th  2007

     Australia ....................................................................................................................... 166 15th  2007

    Bolivia ........................................................................................................................... 101 11th  2006

    Brazil ............................................................................................................................ 6 20th  2008

    Brunei ........................................................................................................................... 157 3rd  1987

    Burma (Socialist Republic of the Union of) ................................................................... 11 3rd  1979

    Burundi (Republic of) .................................................................................................... 47 5th  1987

    Canada ......................................................................................................................... 57 28th  2009

    C.A.C.E.U.: Cameroon, Central African Republic, Congo, Equatorial Guinea, Gabon,Chad......................................................................................................................... 66 4

    th  1990

    CARICOM: ((Caribbean Common Market): Antigua and Barbuda, Barbados, Belize,Dominica, Grenada, Guyana, Jamaica, Montserrat, St. Kitts and Nevis, St. Lucia,St. Vincent and the Grenadines, Trinidad and Tobago) .......................................... 86 3

    rd  1999

    Chile ............................................................................................................................. 150 18th  2008

    China (People’s Republic of) ........................................................................................ 13 9th  2004

    Colombia ...................................................................................................................... 90 16th  2006

    Comoros (The Islamic Republic of the) ........................................................................ 68 3rd  1999

    Congo (Democratic Republic of ) .................................................................................. 3 2nd

      2004

    Costa Rica .................................................................................................................... 128 1st  2003

    Cuba ............................................................................................................................. 148 11th  2008

    Dominican Republic ..................................................................................................... 5 7th  1972

    Ecuador ........................................................................................................................ 59 19th  2008

    Egypt (Arab Republic of) .............................................................................................. 36 6th  2007

    Ethiopia ........................................................................................................................ 31 5th  1980

    E.U. Common Tariff: (Austria, Belgium, Bulgaria, Czech Republic, Cyprus, Denmark,Estonia, France, Finland, Germany, Greece, Ireland, Italy, Latvia, Lithuania,Luxembourg, Hungary, Malta, Netherlands, Poland, Portugal, Romania, Slovenia,Slovakia, Spain, Sweden, United Kingdom) ............................................................ 14 30

    th  2009

    Guatemala SAC (Central American Customs System: Guatemala, Costa Rica, ElSalvador, Honduras and Nicaragua)........................................................................ 127 1

    st  2003

    Iceland .......................................................................................................................... 111 10th  2006

    India .............................................................................................................................. 4 23rd

      2000

    Indonesia ...................................................................................................................... 63 10th  2004

    Iran ............................................................................................................................... 138 9th  1974

    Israel ............................................................................................................................. 41 9th  1982

    Japan ............................................................................................................................ 28 18th  2005

    Jordan (Hashemite Kingdom of) ................................................................................... 77 4th  2009

    Korea (Republic of) ...................................................................................................... 80 4th  1987

    Lebanon ....................................................................................................................... 49 5th  2004

    Libyan Arab Jamahiriyah .............................................................................................. 51 5th  1984

    Madagascar (Republic of) ............................................................................................ 107 3rd  2003

    Malaysia ....................................................................................................................... 12 5th  1987

    Mauritius ....................................................................................................................... 71 12th  2006

    MERCOSUR (Argentina, Brazil, Paraguay, Uruguay)................................................... 122 2nd

      2007

    Mexico .......................................................................................................................... 27 17th  2002

    Morocco (Kingdom of) .................................................................................................. 132 15th  2009

    Netherlands Antilles ..................................................................................................... 67 4th  1983

    New Zealand ................................................................................................................ 29 18th  2007

    Nicaragua ..................................................................................................................... 129 6th  2005

    Norway ......................................................................................................................... 94 28th  2002

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    COUNTRYJournal

    No.Edition Year

    Oman (Sultanate of) ..................................................................................................... 180 4th  1987

    Pakistan ........................................................................................................................ 44 11th  2007

    Panama ........................................................................................................................ 170 10th  2008

    Philippines (Republic of the) ......................................................................................... 43 10th  2003

    Rwanda (Republic of) ................................................................................................... 37 6th  2003

    The Russian Federation ............................................................................................... 23 2nd

      1996Saudi Arabia ................................................................................................................. 62 8

    th  2004

    Serbia (Republic of) ...................................................................................................... 118 1st  2008

    Singapore (Republic of) ................................................................................................ 26 13th  2005

    South Africa (Republic of) ............................................................................................ 42 23rd

      2008

    Sri Lanka ...................................................................................................................... 69 4th  1998

    Sudan (Democratic Republic of the) ............................................................................ 73 7th  1980

    Suriname ...................................................................................................................... 60 8th  1988

    Switzerland ................................................................................................................... 1 24th  2004

    Syria (Arab Republic of) ............................................................................................... 50 4th  1985

    Tunisia .......................................................................................................................... 89 12th  2008

    Turkey .......................................................................................................................... 133 12th  2007

    United States of America .............................................................................................. 21 20th  2004

    Venezuela .................................................................................................................... 30 23

    rd

      1997Vietnam ........................................................................................................................ 185 1

    st  2005

    WAEMU – West African Economic and Monetary Union (Benin, Burkina Faso, Côted’Ivoire, Guinea Bissau, Mali, Niger, Senegal and Togo) ....................................... 103 1

    st  2003

    Zimbabwe ..................................................................................................................... 82 1st  1983

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    M O R O C C O(as at 1 January, 2009)

    Extracts from the Customs and Indirect Taxes Code, issued by the Customs and Indirect Taxes Ad-min ist ration, approved by the Dahir on Law No. 1-77-339 of 25 Chaoual 1397 (9 October, 1977), as

    amended

    TITLE IGENERAL PRINCIPALS

    CHAPTER IGeneral

     Ar ticle 1

    For the purposes of this Code and texts issued for the application thereof, the following expressions shall have the meaningshereby assigned to them:

    a) “Customs Territory”: the national territory, including the territorial waters;

    b) “Tax Territory”: the land included in the Customs Territory, including ports, harbours, off-shore platforms, dredgers and simi-lar equipment operating in territorial waters or any other installations situated in territorial waters, defined by decree, otherthan Free Zones;

    c) “Free Zones”: zones of the Customs Territory not subject, in whole or in part, to Customs Laws and Legislation;

    d) “import”: the entry of goods into the Tax Territory from abroad or from Free Zones;

    e) “release for consumption”: Customs treatment which permits imported goods to remain definitively in the Tax Territory. Thistreatment implies the payment of any duties and taxes due on import and the accomplishment of all other Customs formali-ties;

    f) “export”: the exit of goods from the “Tax Territory”;

    g) “the Administration”: the Customs and indirect taxes administration, its services or its agents;

    h) document”: any medium, by any technical process, containing data or information, for example, paper, magnetic tape, disksor diskettes, microfilm;

    i) “goods”: products, articles, animals and materials of any kind, whether or not prohibited, including drugs and psychotropicsubstances, whether or not the object of legal commerce;

     j) “release”: The act by which the Administration enables those concerned to take possession of goods which have been clea-

    red;k) “Customs Laws and Legislation”: The set of legal and regulatory provisions concerning the import and export of goods that

    the Administration must apply.

     Ar ticle 1 (2)

    Customs Laws and Legislation apply to all persons, whoever they may be.

    CHAPTER IITariff of Customs duties

    Section IDefinition

     Ar ticle 2

    The Customs Tariff includes:

    1) The headings, subheadings and subdivisions of the Nomenclature in accordance with the International Convention on theHarmonized Commodity Coding and Description System (H.S.) adopted by the Customs Co-operation Council and, where

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    necessary national subdivisions established in accordance with the standards set by that Nomenclature, or headings, sub-headings and subdivisions resulting from agreements made or conventions ratified by Morocco.

    2) The rates of duty applicable to the abovementioned headings, subheadings and subdivisions.

     Ar ticle 3

    Unless otherwise provided, in special texts, International Agreements, Arrangements, Treaties or Conventions to which Moroccoadheres, imported or exported goods are subject to the import or export duties, applicable thereto, listed in the Customs Tariff,no account being taken of other duties and taxes established by special texts.

     Ar ticle 4

    Unless otherwise provided, the duties to be applied are duties based on the value of the goods, known as ad valorem duties.

    Section II

    Emergency Tariff amendments

     Ar ticle 5

    1) In emergencies, the rates of duty referred to in Article 2 above and other duties and taxes payable on import may, in accor-dance with the provisions of Article 45 of the Consti tution, be modified or suspended by the Government;

    2) The procedure defined in paragraph 1 is applicable to duties and taxes which may be payable on goods presented for ex-port;

    3) The Nomenclature, defined in Article 2, paragraph 1, may be amended by regulation when such amendment makes no dif-ference to the rate of duty applicable to the goods concerned.

     Ar ticle 6

    Repealed.

    CHAPTER III Special Provisions for the application of the Customs Law

    Section ICustoms provisions contained in Agreements, Arrangements, Conventions and Treaties

     Ar ticle 7Customs provisions designed to come into force on the signature of Agreements, Arrangements, Conventions and Treaties willonly be so when Administration has been notified thereof.

    Section IISurtaxes

     Ar ticle 8

    1) Where Moroccan goods receive less favourable treatment by a State or Customs or Economic Union than goods originatingin other countries or if such State or Union take measures which impede Moroccan foreign trade, notwithstanding the provi-sions for the settlement of disputes laid down in bilateral or multilateral agreements concluded by Morocco, goods originatingin such States or Unions will be subject to surtax in the form of an increased rate Customs duty.

    2) The increase is laid down by order of the Minister of Finance in agreement with the Minister(s) concerned. Such Orders arelater approved by the Finance Law for the year following that in which they were published.

     Ar ticle 9

    Measures taken for the application of the provisions of Article 8 are likewise repealed.

     Ar ticles 10, 11 and 12

    Repealed

    Section IIITransitory clause

     Ar ticle 13

    1) Texts establishing or amending Customs texts may expressly allow for the application of more favourable prior Customs

    treatment to goods for which: – It is proved, by transport documents issued before the abovementioned texts came into force, that the goods were, from

    the beginning destined directly and exclusively for a locality in the Tax Territory.

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     – Confirmed irrevocable credit was open for the foreign supplier before the date on which the abovementioned measurescame into force.

    2) Only goods directly released for consumption, without being deposited in a warehouse, will benefit from the provisions of thisClause.

    CHAPTER IVConditions for the application of the Customs Tariff

    Section IGeneral

     Ar ticle 14

    1) Assessment to Customs duty and similar taxes will take account of:

    - qualitative elements: type, origin, provenance and destination;

    - quantitative elements: value, weight, length, surface area, volume and number.

    2) Subject to the provisions of Articles 13 and 86-5, goods will be assessed to duty and similar taxes on the date of arrival in theTax Territory. Account will be taken of the depreciation of the goods due to damage, loss or other incident, including lossesdue to the nature of the goods themselves and shortfalls, the taxpayer will be held responsible for establishing that such da-mage or shortfall, noted during the inspection, occurred prior to entry into the Tax Territory.

    When imported goods are partially damaged under the abovementioned circumstances, the Administration will authorize theseparation of the damaged goods and, at the taxpayer’s request, re-export or assessment to duty in accordance with the

    damage, notwithstanding the right of the taxpayer to assign a Customs treatment for the undamaged goods.3) Export goods will be assessed to duty and similar taxes on the date on which they leave the Tax Territory. Such goods are

    presumed not to have been modified in any way between the date of inspection by Customs and the date on which theyleave the Tax Territory.

    However, at the request of the taxpayer, account will be taken of the depreciation of the goods due to damage, loss or otherincident, the applicant will be required to establish that the depreciation happened between the date of the inspection byCustoms and the date on which they leave the Tax Territory.

    Section II

    Qualitative assessment elements

    1. - Type of goods

     Ar ticle 15

    1) The type of goods is the description attributed to them by the Customs Tariff;

    2) Goods which are not listed in the Customs Tariff or which may be classified under different headings, subheadings or subdi-visions thereof are classified by decision of the Administration;

    3) Tariff classification decisions made by the Administration are communicated to the interested parties by any means and, inparticular, by publication in a Journal of Legal and Administrative Notices ( journal d’annonces légales et administratives) orthe Official Bulletin (Bulletin Officiel), appeals may be made only after publication.

    However, Tariff classification decisions made at the request of the taxpayer or following litigation subsequent to a Customsrelated operation are immediately enforceable upon the taxpayer or the other parties concerned. A Tariff classification deci-sion remains valid up to the date of publication of an amending tariff classification decision or the effective date of anamendment to the corresponding Nomenclature, in accordance with the provisions of Article 5 above.

    4) The Administration may authorize the classification of goods classifiable under one or more tariff headings, subheadings orsubdivisions to be grouped together in one or more headings, subheadings or subdivisions, inasmuch as this will not cause

    an increase or decrease in the rate of duty or tax which would normally be paid when goods are imported or presented forexport:

    - duty- and tax-free by virtue of effective legislation;

    - In accordance with the provisions of Article 4, paragraph III of transitory Finance Law No. 45-95, for the period from 1 Ja-nuary to 30 June 1996, ratified by Dahir No. 1-95-243 of 8 Chaabane, 1416 (30 December, 1995);

    - under one of the Customs procedures listed in Article 114 below.

    However, at the request of the taxpayer, the Administration may authorize grouping according to the tariff classification of thegoods liable to the highest rate of import duty.

    2. - Origin o f goods

     Ar ticle 16

    1) Subject to the definition of the origin of goods covered by Agreements concluded between Morocco and other countries orgroups of countries, or in Annexes to such Agreements applicable to Morocco’s commercial dealings with countries signatorythereto, the expression “originating goods” shall be taken to mean goods obtained wholly in the country in question.

    The expression “goods obtained wholly in a country” shall be taken to mean:

    a) mineral products extracted from its territory;

    b) vegetable products harvested there;

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    c) live animals born or reared there;

    d) animal products obtained from animals reared there;

    e) hunting and fishing products;

    f) sea fishing products and other products taken from the sea by boats registered in the country and flying its flag, operatedby or chartered by natural or legal persons of that country;

    g) goods produced on board factory ships from the goods listed in paragraph f) originating in that country, provided the fac-tory ships are registered in or fly the flag of the country in question;

    h) products extracted from the sea bed outside the territorial waters, if the country in question has the exclusive right of ex-

    ploitation thereof;i) waste and scrap from manufacturing processes and worn articles, provided they were collected there and can be used

    only for the recuperation of raw materials;

     j) goods obtained solely from the goods listed in paragraphs a) to i) or derivatives thereof, at whatever stage of production.

    2) Decrees made on proposition of the Minister of Finance, in co-operation with the minister(s) concerned lay down the rules tobe followed for determining the origin of goods obtained in a country using the goods listed in 1) above coming from anothercountry.

     Ar ticle 17

    1) On import, the Administration may require the production of any document certifying the origin of imported goods. It may alsorequire the production of any document justifying the origin of goods remaining aboard ships which stop in national ports.

    2) The Customs Administration is not bound by documents certifying the origin of imported goods and remains free to contestthe authenticity or exactitude thereof.

     Ar ticle 18

    1) On export, at the request of the exporter, the Administration will establish or approve, as the case may be, certificates attest-ing to the Moroccan origin of the exported goods.

    2) These certificates are issued by the Administration in the form and under the conditions laid down by the Minister of Finance.

    3. - Provenance of goods

     Ar ticle 19

    1) The expression “country of provenance” shall be taken to mean the country from which the goods have been transported di-rectly to the Tax Territory.

    Transit, stop-over or transhipment of goods in a country does not affect the country of provenance, if the time spent in thethird country does not exceed:

    a) the time necessary for the transit or transhipment;

    b) the normal transit or stop-over time required for the means of transport in question.

    2) On export, at the request of the exporter, the Administration approves certificates attesting to the provenance of goods.

    Section IIIQuantitative assessment elements

    1. - Value of goods

     A. Imports

     Ar ticle 20

    1) Subject to the provisions of Article 20 (2) below, the Customs value of imported goods is the transactional value, i.e., the

    price effectively paid or to be paid for the goods when sold for export to the tax territory adjusted in accordance with the pro-visions of Article 20 ter below, on condition that:

    a) there are no restrictions as to the transfer or use of the goods to the buyer, other than:

     – those imposed or required by law or current legislation;

     – the limitation of the geographical area in which the goods may be sold, or

     – that do not substantially affect the value of the goods;

    b) the sale or price is not subject to conditions or services the value of which is not calculable for the goods to be valued;

    c) no part of the profit of any sale, transfer or further use of the goods by the buyer returns directly to the seller, except if anadjustment can be made under the provisions of Article 20 ter below; and

    d) the buyer and seller are not related within the meaning of Article 20 (9), paragraph 6, below or, if they are, that the trans-action value is acceptable for Customs purposes by virtue of the provisions of paragraph 2 below.

    2) a) When the buyer and seller are related, the transaction value is accepted on condition that examination of the special cir-cumstances of the sale of the imported goods indicates that the relationship has no influence on the price.

    b) The transaction value of a sale between related persons is accepted if the importer and the declarant show that the de-

    clared value of the goods is close to one of the values described below, determined at the same time or close to the sametime:

     – the transaction value between unrelated sellers and buyers of identical or similar goods as defined in Article 20 (9), pa-ragraphs 2) and 3) below, for export to the tax territory;

     – the Customs value of identical or similar goods as defined in Article 20 (7) below.

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    In applying these standard transaction values account will be taken of clear differences between commercial levels,quantities, adjustments made in accordance with Article 20 (3) below and costs paid by the seller in transactions be-tween unrelated sellers and buyers.

    c) The standard described in paragraph 2 b) of this Article will be used if the importer or the declarant so requests, for thepurposes of comparison only. The administration cannot establish substitution values by virtue of paragraph 2 b) above.

    3) a) The price effectively paid or to be paid is the total price paid or to be paid by the buyer to or on behalf of the seller, or forhim, for imported goods, it includes all payments made or to be made as a condition of the sale of the imported goods, bythe buyer to the seller or to a third party to fulfil an obligation of the seller. Payments may be made directly or indirectly incash, by letter of credit or marketable instruments.

    b) Actions, including marketing, undertaken by or for the buyer, other than those for which an adjustment is defined in Article20 (3), will not be considered to be an indirect payment to the seller, even if the seller benefits therefrom or they are un-dertaken with his agreement and the cost thereof is not added to the price effectively paid or to be paid to determine thecustoms value of the imported goods.

    4) Provided that the following costs are distinct from the price effectively paid or to be paid for the imported goods, the Customsvalue will not include:

     – the cost of building, installation, assembly, maintenance or technical assistance undertaken after the goods are imported,for example imports of plant, machinery or industrial materials;

     – transport costs after import;

     – Customs import duties and taxes

    5) The price effectively paid or to be paid applies to the price of imported goods. The transfer of dividends and other paymentsmade by the buyer to the seller which do not relate to the sale of the imported goods are not included in the Customs value.

     Ar ticle 20 (2)

    Repealed

     Ar ticle 20 (3)

    1) To determine the Customs value (see Article 20) of imported goods, the price effectively paid or to be paid is increased by:

    a) The following, if paid by the buyer but not included in the price effectively paid or to be paid for the goods:

     – commissions and brokerage, other than buying commissions defined in Article 20 (9), paragraph 8 below;

     – cost of containers, which, for Customs purposes, do not form part of the goods;

     – packing costs, including labour and materials.

    b) The value, charged appropriately, of the following goods and services, provided directly or indirectly by the buyer, withoutcost or at reduced cost, for processing and sale for export of the imported goods, to the extent that it has not been in-cluded in the price effectively paid or to be paid:

     – materials, components, parts and the like incorporated into the imported goods;

     – tools, dies, moulds and the like used in processing the imported goods;

     – materials consumed during the production of the imported goods;

     – engineering, research, art and design work, plans and sketches performed outside the Tax Territory which are neces-sary to the production of the imported goods;

    c) Royalty and licence fees, relative to the goods to be valued, payable directly or indirectly by the buyer as a condition ofsale of the goods to be valued, to the extent that such royalty and licence fees were not included in the price effectivelypaid or to be paid.

    The abovementioned royalty and license fees may include, inter alia, patent fees, trademarks, brand names andcopyright.However, the following will not be added to the price effectively paid or to be paid:

     – the cost of reproduction rights for the imported goods;

     – Payments made by the buyer for the right to distribute or resell the imported goods if such payments are not a condi-tion of sale for export of the imported goods;

    d) the value of all or part of the profit for resale, disposal or use of the imported goods which is paid directly or indirectly tothe seller;

    e) the cost of transporting the imported goods up to their entry into the Tax Territory;

    f) loading, unloading and handling costs in connection with the transport of the imported goods up to their entry into the TaxTerritory; and

    g) Insurance costs.

    2) Any addition made by the application of the provisions of this Article to the price effectively paid or to be paid, will be basedsolely on objective and quantifiable information.

    3) In order to determine the Customs value no costs other than those listed in this Article will be added to the price effectivelypaid or to be paid.

     Ar ticle 20 (4)

    When the Customs value cannot be determined by reference to the provisions of Article 20, it shall be determined by referenceto whichever of the provisions of Articles 20 (5), 20 (6), 20 (7) or 20 (8) of this Code, is first to enable the determination of thevalue.

    However, at the request of the importer or the declarant, subject to the acceptance of the Customs Administration, the order of

    application of the method of evaluation laid down in paragraphs 1) and 2) of article 20 (7) and the Computed value method laiddown in paragraph (3) of that article shall be reversed.

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     Ar ticle 20 (5)

    1) a) When the Customs value cannot be determined by reference to the provisions of Article 20, the Customs value will be thetransaction value for identical goods sold for export to the Tax Territory and exported at or about the same time as thegoods to be valued.

    b) The Customs value is determined by reference to the transaction value of identical goods, sold at the same commerciallevel and in very close to the same quantity as the goods to be valued.

    c) In the absence of sales as defined in paragraph b), the Customs value will be determined by reference to the transactionvalue of identical goods, sold at a different commercial level and/or in different quantities, adjusted to take account of

    such differences, provided that such adjustments, whether or not they result in an increase or decrease in value, arefounded on information proving clearly that they are reasonable and exact.

    2) The transaction value is adjusted to take account of any significant difference which may exist between costs related to thegoods to be valued on one hand and to the identical goods on the other, due to differences in distance and means of trans-port.

    3) If, in application of this Article, more than one transaction value for identical goods is found, the Customs value of the im-ported goods will be determined by reference to the lowest transaction value found.

     Ar ticle 20 (6)

    1) a) When the Customs value cannot be determined by reference to the provisions of Articles 20 and 20 (5), the Customs va-lue will be the transaction value for similar goods sold for export to the Tax Territory and exported at or about the sametime as the goods to be valued.

    b) The Customs value is determined by reference to the transaction value of similar goods, sold at the same commercial le-vel and in very close to the same quantity as the goods to be valued.

    c) In the absence of sales as defined in paragraph b), the Customs value will be determined by reference to the transactionvalue of similar goods, sold at a different commercial level and/or in different quantities, adjusted to take account of suchdifferences, provided that such adjustments, whether or not they result in an increase or decrease in value, are foundedon information proving clearly that they are reasonable and exact.

    2) The transaction value is adjusted to take account of any significant difference which may exist between costs related to thegoods to be valued on one hand and to the similar goods on the other, due to differences in distance and means of transport.

    3) If, in application of this Article, more than one transaction value for similar goods is found, the Customs value of the importedgoods will be determined by reference to the lowest transaction value found.

     Ar ticle 20 (7)

    1) a) If the imported goods or identical or similar imported goods are sold in the Tax Territory in the condition as imported, theCustoms value of the imported goods shall be based on the unit price at which the imported goods or identical or similarimported goods are so sold in the greatest aggregate quantity, at or about the time of the import of the goods being val-ued, to persons who are not related to sellers, subject to deductions for the following:

     – either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expensesin connection with sales in the Tax Territory of imported goods of the same class or kind within the meaning of Article20 (9), paragraph 5;

     – the usual costs of transport and insurance and associated costs incurred within the Tax Territory;

     – the import duties and other charges payable in the Tax Territory by reason of the import or sale of the goods.

    b) If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goodsbeing valued, the Customs value of imported goods determined under this Article shall, subject to the provisions of paragraph1 a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Tax Territoryin the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90days after such importation.

    2) If neither the imported goods nor identical nor similar imported goods are sold in the Tax territory in the condition as im-ported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, af-ter further processing, are sold in the greatest aggregate quantity to persons in the Tax territory who are not related to thepersons from whom they buy such goods, due allowance being made for the value added by such processing and the de-ductions provided for in paragraph 1 (a).

    3) The customs value of imported goods under the provisions of this paragraph shall be based on a computed value. Com-puted value shall consist of the sum of:

    a) the cost or value of materials and fabrication or other processing employed in producing the imported goods;

    b) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind asthe goods being valued which are made by producers in the country of exportation for export to the country of importation;

    c) the cost or value of all other expenses listed under paragraphs e), f) and g) of Article 20 (3).

    The administration may not require or compel any person not resident in Morocco to produce for examination, or to allow ac-cess to, any account or other record for the purposes of determining a computed value.

    However, information supplied by the producer of the goods for the purposes of determining the customs value under theprovisions of this Artic le may be verified in another country by the authorities of the country of importation with the agreementof the producer and provided they give sufficient advance notice to the government of the country in question and the latterdoes not object to the investigation. 

     Ar ticle 20 (8)

    1) If the Customs value of the imported goods cannot be determined in accordance with the provisions of Articles 20, 20 (5), 20(6) or 20 (7), it will be determined by any reasonable means compatible with the provisions of Articles 20 to 20 (7) of this

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    Code and the principals and general provisions of Article VII of the General Agreement on Tariffs and Trade, 1994 and ba-sed on information available in Morocco.

    2) However, the Customs value determined in application of the provisions of this Article may not be based on:

    a) the selling price of goods produced in the Tax Territory;

    b) any system providing for the acceptance, for Customs purposes, of the higher of two possible values;

    c) the price of the goods in the domestic market of the exporting country;

    d) the price of goods sold for export to countries other than Morocco;

    e) minimum Customs values, except as provided in Article 20 (2) above;

    f) arbitrary or fictive values.

     Ar ticle 20 (9)

    For the purposes of Articles 20 to 20 (8):

    1) The expression “produced” includes grown, manufactured and mined;

    2) The expression “identical goods” means imported goods:

     – which are the same in all respects, including physical characteristics, quality and reputation as the goods to be valued.Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded asidentical;

     – Produced in the same country as the goods to be valued; and

     – produced by the same person as the goods to be valued, or if such goods are not available, produced by a different per-son.

    3) The expression “similar goods” means imported goods: – which, though not alike in all respects, have like characteristics and like component materials which enable them to per-

    form the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the exis-tence of a trademark are among the factors to be considered in determining whether goods are similar;

     – produced in the same country as the goods to be valued; and

     – produced by the same person as the goods to be valued, or if such goods are not available, produced by a different per-son.

    4) “Identical goods” and “similar goods”, as the case may be, do not include goods which incorporate or reflect engineering, de-velopment, artwork, design work, and plans and sketches for which no adjustment has been made under Article 20 (3) 1) b)because such elements were undertaken in the Tax territory

    5) The expression “goods of the same class or kind” means imported goods which fall within a group or range of goods pro-duced by a particular industry or industrial sector, and includes identical or similar goods.

    6) persons shall be deemed to be related only if:

    a) they are officers or directors of one another’s businesses;b) they are legally recognized partners in business;

    c) they are employer and employee;

    d) any person directly or indirectly owns, controls or holds 5% or more of the outstanding voting stock or shares of both;

    e) one of them directly or indirectly controls the other;

    f) both of them are directly or indirectly controlled by a third person;

    g) together they directly or indirectly control a third person; or

    h) they are members of the same family.

    7) Persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concession-aire, however described, of the other shall be deemed to be related only if they fall within the criteria of paragraph 6.

    8) The expression “buying commission” shall be taken to mean sums paid by the importer to his agent for the service of repre-senting him abroad for buying the goods to be valued.

     Ar ticle 20 (10)If certain sums used for the determination of the taxable value are expressed in foreign currency, the rate of exchange will bethat published by the Bank Al Maghrib the working day preceding the recording of the declaration that the importer must maketo the Administration in accordance with the provisions of Article 74.

     Ar ticle 20 (11)

    1) Unless an exception is authorized by the government, a declaration of the information relative to the Customs value must bedeposited at the same time as the detailed declaration.

    2) The declaration of information relative to the Customs value must be signed by the importer or the declarant.

    3) The form of the declaration of information relative to the Customs value, the expressions contained therein and the date ofeligibility thereof are laid down by the government.

     Ar ticle 20 (12)

    For the purposes of Articles 20 to 20 (11), the Administration reserves the right to ascertain the truth or accuracy of any sta-tement, evidence or declaration presented with a view to determining the Customs value. If the Administration doubts thetruth or accuracy of statements, evidence or declarations presented with a view to determining the customs value, it may re-quest that the importer or the declarant produce additional proof, including documents or other evidence, attesting that the

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    declared value corresponds to the total amount effectively paid or to be paid for the imported goods adjusted in accordancewith Article 20 (3). If no answer is forthcoming within the prescribed period, or if the additional proof provided is not satisfac-tory, the valuation of the imported goods will not be determined by application of the provisions of Article 20; it will be deter-mined by other evaluation methods in the order defined in Article 20 (4).

     Ar ticle 20 (13)

    Repealed

    B. Exports

     Ar ticle 21

    The Customs value of exported goods is the gross cash value of the goods at the point of exit, free of export tax and duties.

    2. - Weight o f goods

     Ar ticle 22

    The conditions for determining the weight, length, surface area, volume and number of goods declared on import or export arelaid down by the Minister of Finance or the authority designated by him to take account of the nature and specificity of certaingoods.

    Section IV

    Consultative Customs Committee

     Ar ticle 22 (2)

    1) A conciliation committee is established at every Regional Customs Directorate (or, where appropriate, in each Customs dis-trict) the committee gives its opinion on Customs disputes or litigations.

    2) The committee, presided by the Regional Customs Director (or, where appropriate, by the district chief of Customs) is com-posed of: a representative of the department responsible for the resource, a representative of the professional associationconcerned, the competent Customs authorizing officer and the trader or his representative. The representative of the profes-sional association concerned is proposed by his association and designated by the government department responsible forthe resource. The president of the committee may, if necessary, on his own initiative or at the request of the trader, call onany person whose technical assistance is deemed to be useful. The committee is petitioned by the trader concerned or bythe declarant. The local committee is convened by the president every two weeks or at need. The Administration gives itsdecision on cases submitted to the local Committee, within two weeks of the date of the meeting during which the opinion ofthat committee was decided.

     Ar ticle 22 (3)

    1) A committee known as the Consultative and Appeals Committee on objections is established by the Minister of Finance; thecommittee gives its opinion on Customs disputes or litigations. The committee may also examine cases of principle alreadyexamined by local conciliation committees.

    2) This committee, presided by the Minister of Finance or his representative, is composed of representatives of the ministerialdepartments concerned, a representative of the professional association concerned and the trader or his representative. Therepresentative of the professional association concerned is proposed by his association and designated by the governmentdepartment responsible for the resource. The president of the committee may, if necessary, call on any person whose tech-nical assistance is deemed to be useful. The committee may be convened by the president, the Minister responsible for theresource or the professional association concerned. It may also be convened by the trader or the declarant if he disputes theopinion of the local conciliation committee, if the Administration does not give a decision in accordance with the 6

    th  sub-

    paragraph of Article 22 (2), 2nd

     paragraph. The Administration gives its decision on cases submitted to the Consultative and Appeals Committee, within two weeks of the date of the meeting during which the opinion of that committee was decided.

     Ar ticle 22 (4)

    The members of the committees defined in Articles 22 (2) and 22 (3) are bound by a duty of confidentiality. The conditionsfor convening and the operation of these committees are defined by legislation.

    CHAPTER VProhibited goods

     Ar ticle 23

    1) For the purposes of this Code goods will be prohibited for import or export if:

    a) they are banned in any way; or

    b) they are subject to restrictions, rules of quality or packaging, or special formalities.

    2) However,

    a) the declared goods must be covered by an authorization, license or import or export certificate;

    b) The prohibition is lifted and the goods may be imported or exported if the rules governing the import or export restrictionsconcerning quality packaging or the special formalities are observed.

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    General rules for t he interpretation o f th e Harmonized System

    Classification of goods in the Nomenclature shall be governed by the following principles:

    1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classificationshall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided suchheadings or Notes do not otherwise require, according to the following provisions:

    2. a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, pro-vided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished arti-cle. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as completeor finished by virtue of this Rule), presented unassembled or disassembled.

    b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations ofthat material or substance with other materials or substances. Any reference to goods of a given material or substanceshall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classificationof goods consisting of more than one material or substance shall be according to the principles of Rule 3.

    3. When by application of Rule 2 b) or for any other reason, goods are, prima facie, classifiable under two or more headings,classification shall be effected as follows:

    a) The heading which provides the most specific description shall be preferred to headings providing a more general de-scription. However, when two or more headings each refer to part only of the materials or substances contained in mixedor composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equallyspecific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

    b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets

    for retail sale, which cannot be classified by reference to 3 a), shall be classified as if they consisted of the material orcomponent which gives them their essential character, insofar as this criterion is applicable.

    c) When goods cannot be classified by reference to 3 a) or 3 b), they shall be classified under the heading which occurs lastin numerical order among those which equally merit consideration.

    4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate tothe goods to which they are most akin.

    5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:

    a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with thearticles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. ThisRule does not, however, apply to containers which give the whole its essential character;

    b) Subject to the provisions of Rule 5 a) above, packing materials and packing containers presented with the goods thereinshall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision isnot binding when such packing materials or packing containers are clearly suitable for repetitive use.

    6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms ofthose subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding thatonly subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notesalso apply, unless the context otherwise requires.

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    SECTION ILIVE ANIMALS; A NIMAL PRODUCTS

    NOTES

    1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, in-cludes a reference to the young of that genus or species.

    2. Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also coversproducts which have been dehydrated, evaporated or freeze-dried.

    CHAPTER 1LIVE ANIMALS

    NOTE

    1. This Chapter covers all live animals except:

    a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306 or 0307;

    b) cultures of micro-organisms and other products of heading 3002; and

    c) animals of heading 9508.

     ADDITIONAL NOTE

    1. For the purposes of subdivision 0102 90 10, the expression "calves" shall be taken to mean live bovine animals of domesticspecies weighing not more than 220 kg not yet having lost their milk teeth.

    Code DescriptionRate of

    duty (%)

    0101 Live horses, asses, mules and hinni es:0101 10 - Pure-bred breeding animals:

    10 00 - - - Horses(a)

      2.520 00 - - - Domestic pure-bred breeding asses

    (a)  17.5

    0101 90 - Other:- - - Horses:

    10 00 - - - - For slaughter 4920 00 - - - - Racehorses, less than six (6) years old, within the limits of an annual quota of twenty (20)

    horses, subject to conditions stipulated by decree of the Minister of Finance with the approvalof the Minister of Agriculture

    25

    30 - - - - Other:

    10 - - - - - Draught or saddle 4990 - - - - - Other 4990 - - - Asses, mules and hinnies:

    10 - - - - Mules and hinnies 4990 - - - - Other 49

    0102 Live bovine animals:0102 10 00 - Pure-bred breeding animals:

    10 - - - Of domestic species(a)

      2.590 - - - Other

    (a)  2.5

    0102 90 - Other:- - - Of domestic species:

    10 00 - - - - Calves 233.5- - - - Cows:

    21 00 - - - - - For immediate slaughter, their meat being intended for processing 233.522 00 - - - - - Milch cows 233.529 00 - - - - - Other 233.5

    - - - - Bulls, other than bull calves:31 00 - - - - - Fighting bulls imported for a specific bull-fight and led directly to the bull-pen 233.539 00 - - - - - Other 233.5

    - - - - Other:41 00 - - - - - Cattle other than steers and heifers 233.549 00 - - - - - Other 233.590 00 - - - Other 233.5

    0103 Live swine:0103 10 00 - Pure-bred breeding animals:

    10 - - - Of domestic species(a)

      4990 - - - Other

    (a)  49

    - Other:0103 91 - - Weighing less than 50 kg:

    10 00 - - - Of domestic species 4990 00 - - - Other 49

    0103 92 - - Weighing 50 kg or more:10 - - - Of domestic species:10 - - - - Sows having farrowed at least once, weighing 160 kg or more 4990 - - - - Other 49

    90 00 - - - Other 49

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    Code DescriptionRate of

    duty (%)

    0104 Live sheep and goats:0104 10 - Sheep:

    10 - - - Pure-bred breeding animals:10 - - - - Of domestic species

    (a)  2.5

    90 - - - - Other(a)

      2.590 - - - Other:

    10 - - - - Of domestic species 30490 - - - - Other 304

    0104 20 - Goats:10 - - - Pure-bred breeding animals:

    10 - - - - Of domestic species(a)

      2.590 - - - - Other

    (a)  2.5

    90 - - - Other:10 - - - - Of domestic species 30490 - - - - Other 304

    0105 Live poult ry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeysand guinea fowls:- Weighing not more than 185 g:

    0105 11 - - Fowls of the species Gallus domesticus:10 00 - - - Breeding animals

    (a)  2.5

    90 00 - - - Other 340105 12 00 - - Turkeys:

    10 - - - Breeding animals 2.590 - - - Other 2.5

    0105 19 00 - - Other:- - - Ducklings:

    11 - - - - Breeding animals 17.519 - - - - Other 17.5

    - - - Other:- - - - Breeding animals:

    23 - - - - - Young guinea-fowl 17.529 - - - - - Goslings 17.5

    - - - - Other:93 - - - - - Young guinea-fowl 17.599 - - - - - Goslings 17.5

    - Other:0105 92 00 00 - - Fowls of the species Gallus domesticus, weighing not more than 2 000 g 1010105 93 00 00 - - Fowls of the species Gallus domesticus, weighing more than 2 000 g 101

    0105 99 00 - - Other:10 - - - Ducks 10120 - - - Geese 10130 - - - Turkeys 10190 - - - Guinea fowls 101

    0106 Other live animals:- Mammals:

    0106 11 - - Primates:10 00 - - - For national or local authority zoological gardens, imported by or for them and transported di-

    rectly thereto25

    90 00 - - - Other 490106 12 - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs

    (mammals of the order Sirenia):10 00 - - - For national or local authority zoological gardens, imported by or for them and transported di-

    rectly thereto25

    90 00 - - - Other 49

    0106 19 - - Other:- - - Domestic rabbits:

    11 00 - - - - Young breeding rabbits(b)

      2.519 00 - - - - Other 49

    - - - Camelidae:21 00 - - - - Pure-bred breeding Camelidae 

    (a)  2.5

    29 00 - - - - Other 49- - - Other:

    30 00 - - - - For national or local authority zoological gardens, imported by or for them and transporteddirectly thereto

    25

    - - - - Other:- - - - - Of domestic species:

    41 00 - - - - - - Cats and dogs 4949 00 - - - - - - Other 49

    - - - - - Other:50 00 - - - - - - Game animals 49

    - - - - - - Fur-bearing animals:61 00 - - - - - - - Cats and dogs 4969 00 - - - - - - - Other 4990 00 - - - - - - Other 49

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    Code DescriptionRate of

    duty (%)

    0106 20 - Reptiles (including snakes and turtles):10 00 - - - For national or local authority zoological gardens, imported by or for them and transported di-

    rectly thereto25

    - - - Other:91 00 - - - - Turtles and tortoises 4992 00 - - - - Crocodiles 2.599 00 - - - - Other 49

    - Birds:0106 31 - - Birds of prey:

    10 00 - - - For national or local authority zoological gardens, imported by or for them and transported di-rectly thereto

    25

    90 00 - - - Other 490106 32 - - Psittaciformes (including parrots, parakeets, macaws and cockatoos):

    10 00 - - - For national or local authority zoological gardens, imported by or for them and transported di-rectly thereto

    25

    90 00 - - - Other 490106 39 - - Other:

    - - - Pigeons:11 00 - - - - “Target-shooting pigeons” imported for a specific public event (competition) and taken di-

    rectly to their destination under cover of a bond note to be cleared by the local Customs Au-thorities

    25

    12 00 - - - - Homing pigeons 3419 00 - - - - Other 34

    - - - Other:20 00 - - - - For national or local authority zoological gardens, imported by or for them and transporteddirectly thereto

    25

    - - - - Other:30 00 - - - - - Ostriches 17.5

    - - - - - Other:91 00 - - - - - - Game animals 4999 00 - - - - - - Other 49

    0106 90 - Other:10 00 - - - Exotic insects used in biological pest control

    (a)  2.5

    - - - Bees:21 00 - - - - Pollinating bumblebees 2.529 00 - - - - Other 4930 00 - - - For national or local authority zoological gardens, imported by or for them and transported di-

    rectly thereto25

    - - - Other:91 00 - - - - Game animals 4992 00 - - - - Fur-bearing animals 4999 00 - - - - Other 49

    (a)  In accordance with official zootechnical standards.

    (b)Subject to the conditions stipulated in current legislation.

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    CHAPTER 2MEAT AND EDIBLE MEAT OFFAL

    NOTE

    1. This Chapter does not cover:

    a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

    b) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); orc) animal fat, other than products of heading 0209 (Chapter 15).

     ADDITIONAL NOTES

    1. Meat of marine mammals being the produce of Moroccan fisheries (ex subheadings 0208 90 00, 0210 92 00 and0210 99 90) may be admitted duty-free subject to conditions laid down by the competent authorities.

    2. For the purposes of this Tariff the term “high-quality beef cuts” shall be taken to mean beef specially processed into fancycuts, special shapes, or otherwise made ready for particular uses by the retail consumer (but not ground or comminuted, di-ced or cut into sizes for stew meat or similar uses, or rolled or skewered), which meets the specifications in regulations is-sued by the competent Department for prime or choice beef of the country of origin, and which has been so certified prior toexport by the competent authorities of the country of origin, and specified as such on the veterinary health certificate issuedby the veterinary inspector at the import border post.

    3. For the purposes of this Tariff the term “thin skirts” shall be taken to mean the fleshy part from the lower inside of the rib cagewith the lungs attached, but not including the diaphragm, elongated, thin and stripped of connective tissue and of the serous

    membrane and the fat surrounding it.

    Code DescriptionRate of

    duty (%)

    0201 Meat of bovine animals, fresh or chil led:0201 10 00 - Carcasses and half-carcasses:

    - - - Of domestic species:11 - - - - Veal 25419 - - - - Of adult bovine animals 25490 - - - Other 254

    0201 20 - Other cuts with bone in:- - - Of domestic species:

    11 - - - - Of veal:10 - - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter 25490 - - - - - Other 254

    19 - - - - Of adult bovine animals:

    10 - - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter 25490 - - - - - Other 254

    90 - - - Other:10 - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter 25490 - - - - Other 254

    0201 30 - Boneless:- - - Of domestic species:

    11 - - - - Of veal:10 - - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter 25490 - - - - - Other 254

    19 - - - - Of adult bovine animals:10 - - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter 25490 - - - - - Other 254

    90 - - - Other:10 - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter 25490 - - - - Other 254

    0202 Meat of bovine animals, frozen:0202 10 00 - Carcasses and half-carcasses:

    10 - - - Of domestic species 25490 - - - Other 254

    0202 20 - Other cuts with bone in:10 - - - Of domestic species:

    10 - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter 25490 - - - - Other 254

    90 - - - Other:10 - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter 25490 - - - - Other 254

    0202 30 - Boneless:- - - Of domestic species:

    11 00 - - - - Minced meat, in the form of flat cakes weighing between 45 g and 150 g in polythene bags,containing between 17.5% and 21% of fat

    (a) 

    17.5

    19 - - - - Other:

    10 - - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter 25490 - - - - - Other 254

    90 00 - - - Other 254

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    Code DescriptionRate of

    duty (%)

    0203 Meat of swine, fresh, chil led or frozen:- Fresh or chilled:

    0203 11 00 - - Carcasses and half-carcasses:10 - - - Of domestic species 4990 - - - Other 49

    0203 12 00 - - Hams, shoulders and cuts thereof, with bone in:- - - Of domestic species:

    11 - - - - Hams 4919 - - - - Other 49

    - - - Other:91 - - - - Hams 4999 - - - - Other 49

    0203 19 00 - - Other:10 - - - Of domestic species 4990 - - - Other 49

    - Frozen:0203 21 00 - - Carcasses and half-carcasses:

    10 - - - Of domestic species 4990 - - - Other 49

    0203 22 00 - - Hams, shoulders and cuts thereof, with bone in:- - - Of domestic species:

    11 - - - - Hams 4919 - - - - Other 49

    - - - Other:91 - - - - Hams 4999 - - - - Other 49

    0203 29 00 - - Other:10 - - - Of domestic species 4990 - - - Other 49

    0204 Meat of sheep or goats, fresh, chil led or frozen:0204 10 00 - Carcasses and half-carcasses of lamb, fresh or chilled:

    10 - - - Of domestic species 30490 - - - Other 304

    - Other meat of sheep, fresh or chilled:0204 21 00 - - Carcasses and half-carcasses:

    10 - - - Of domestic species 30490 - - - Other 304

    0204 22 00 - - Other cuts with bone in:10 - - - Of domestic species 304

    90 - - - Other 3040204 23 00 - - Boneless:

    10 - - - Of domestic species 30490 - - - Other 304

    0204 30 00 - Carcasses and half-carcasses of lamb, frozen:10 - - - Of domestic species 30490 - - - Other 304

    - Other meat of sheep, frozen:0204 41 00 - - Carcasses and half-carcasses:

    10 - - - Of domestic species 30490 - - - Other 304

    0204 42 00 - - Other cuts with bone in:10 - - - Of domestic species 30490 - - - Other 304

    0204 43 00 - - Boneless:10 - - - Of domestic species 304

    90 - - - Other 3040204 50 00 00 - Meat of goats 304

    0205 00 00 00 Meat of horses, asses, mules or hinnies, fresh, chill ed or frozen 254

    0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinni es, fresh,chilled or frozen:

    0206 10 - Of bovine animals, fresh or chilled:10 00 - - - For the manufacture of pharmaceutical products 49

    - - - Other:91 - - - - Of domestic bovine animals:

    10 - - - - - Thin skirts specified in Additional Note 3 to this Chapter 25490 - - - - - Other 254

    99 00 - - - - Other 49- Of bovine animals, frozen:

    0206 21 00 - - Tongues:10 - - - For the manufacture of pharmaceutical products 49

    - - - Other:91 - - - - Of domestic bovine animals 4999 - - - - Other 49

    0206 22 00 - - Livers:10 - - - For the manufacture of pharmaceutical products 254

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    Code DescriptionRate of

    duty (%)

    - - - Other:91 - - - - Of domestic bovine animals 25499 - - - - Other 254

    0206 29 - - Other:10 00 - - - For the manufacture of pharmaceutical products 49

    - - - Other:91 - - - - Of domestic bovine animals:

    10 - - - - - Thin skirts specified in Additional Note 3 to this Chapter 4990 - - - - - Other 49

    99 00 - - - - Other 490206 30 00 - Of swine, fresh or chilled:

    10 - - - For the manufacture of pharmaceutical products 49- - - Other:

    91 - - - - Of domestic swine 4999 - - - - Other 49

    - Of swine, frozen:0206 41 00 - - Livers:

    10 - - - For the manufacture of pharmaceutical products 49- - - Other:

    91 - - - - Of domestic swine 4999 - - - - Other 49

    0206 49 00 - - Other:10 - - - For the manufacture of pharmaceutical products 49

    - - - Other:91 - - - - Of domestic swine 4999 - - - - Other 49

    0206 80 00 - Other, fresh or chilled:10 - - - For the manufacture of pharmaceutical products 49

    - - - Other:91 - - - - Of horses, asses, mules and hinnies 4999 - - - - Other 49

    0206 90 - Other, frozen:10 - - - Frozen livers:

    10 - - - - For the manufacture of pharmaceutical products 254- - - - Other:

    91 - - - - - Of horses, asses, mules and hinnies 25499 - - - - - Other 254

    90 - - - Other:10 - - - - For the manufacture of pharmaceutical products 49

    - - - - Other:91 - - - - - Of horses, asses, mules and hinnies 4999 - - - - - Other 49

    0207 Meat and edible offal, of the poult ry of heading 0105, fresh, chil led or frozen:- Of fowls of the species Gallus domesticus:

    0207 11 00 00 - - Not cut in pieces, fresh or chilled 1160207 12 00 00 - - Not cut in pieces, frozen 1160207 13 00 - - Cuts and offal, fresh or chilled:

    10 - - - Livers 116- - - Cuts:

    21 - - - - Boneless 11629 - - - - With bone in 11690 - - - Other offal 116

    0207 14 - - Cuts and offal, frozen:10 00 - - - Ground boned meats 116

    - - - Other:

    91 00 - - - - Livers 11692 00 - - - - Cuts:

    - - - - - Boneless:11 - - - - - - Of sternum and escalope (breast) without skin, not comminuted 11612 - - - - - - Of whole legs without skin, not comminuted 11619 - - - - - - Other 116

    - - - - - With bone in:91 - - - - - - Legs and wings 11699 - - - - - - Other 116

    99 00 - - - - Other offal 116- Of turkeys:

    0207 24 00 00 - - Not cut in pieces, fresh or chilled 1160207 25 00 00 - - Not cut in pieces, frozen 1160207 26 00 - - Cuts and offal, fresh or chilled:

    10 - - - Livers 116- - - Cuts:

    21 - - - - Boneless 11629 - - - - With bone in 11690 - - - Other offal 116

    0207 27 - - Cuts and offal, frozen:10 00 - - - Ground boned meats 60

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    Code DescriptionRate of

    duty (%)

    90 - - - Other:10 - - - - Livers 116

    - - - - Cuts:21 - - - - - Boneless 11629 - - - - - With bone in 11690 - - - - Other offal 116

    - Of ducks, geese or guinea fowls:

    0207 32 00 00 - - Not cut in pieces, fresh or chilled 1160207 33 00 - - Not cut in pieces, frozen:

    10 - - - Ducks 11620 - - - Geese 11690 - - - Guinea fowls 116

    0207 34 - - Fatty livers, fresh or chilled:10 00 - - - Fatty livers of geese or ducks 4990 00 - - - Other 116

    0207 35 00 - - Other, fresh or chilled:10 - - - Livers 116

    - - - Cuts:21 - - - - Boneless 11629 - - - - With bone in 11690 - - - Other offal 116

    0207 36 - - Other, frozen:10 00 - - - Fatty livers of geese or ducks 49

    90 - - - Other:- - - - Cuts:11 - - - - - Boneless 11619 - - - - - With bone in 11690 - - - - Other offal 116

    0208 Other meat and edible meat offal, fresh, chil led or frozen:0208 10 00 - Of rabbits or hares:

    10 - - - For the manufacture of pharmaceutical products 49- - - Other:

    91 - - - - Of domestic rabbits 4999 - - - - Other 49

    0208 20 00 00 - Frogs’ legs 490208 30 00 - Of primates:

    10 - - - Offal, for the manufacture of pharmaceutical products 4990 - - - Other 49

    0208 40 00 - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs

    (mammals of the order Sirenia):10 - - - Offal, for the manufacture of pharmaceutical products 4920 - - - Whale meat 4990 - - - Other 49

    0208 50 00 - Of reptiles (including snakes and turtles):10 - - - Offal, for the manufacture of pharmaceutical products 4990 - - - Other 49

    0208 90 00 - Other:10 - - - Of domestic pigeons 4920 - - - Of game animals 49

    - - - Other:91 - - - - Offal, for the manufacture of pharmaceutical products 4993 - - - - Seal meat 4999 - - - - Other 49

    0209 00 00 Pig fat, free of lean meat, and poult ry fat, not rendered or otherwise extracted, fresh, chil -led, frozen, salted, in brine, dried or smoked:

    - - - Back fat:11 - - - - Fresh, chilled, frozen, salted or in brine 4919 - - - - Dried or smoked 4930 - - - Other pig fat 4990 - - - Poultry fat 49

    0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flour s and meals ofmeat or meat offal:- Meat of swine:

    0210 11 00 - - Hams, shoulders and cuts thereof, with bone in:10 - - - Salted or in brine 4990 - - - Dried or smoked 49

    0210 12 00 - - Bellies (streaky) and cuts thereof:10 - - - Salted or in brine 4990 - - - Dried or smoked 49

    0210 19 00 - - Other:

    10 - - - Salted or in brine 4990 - - - Dried or smoked 49

    0210 20 - Meat of bovine animals:- - - Of domestic bovine animals:

    11 00 - - - - With bone in 254

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    CHAPTER 3FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

    NOTES

    1. This Chapter does not cover:

    a) mammals of heading 0106;

    b) meat of mammals of heading 0106 (heading 0208 or 0210);c) fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuit-

    able for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fishor of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or

    d) caviar or caviar substitutes prepared from fish eggs (heading 1604).

    2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by theaddition of a small quantity of binder.

     ADDITIONAL NOTE

    1. The conditions governing the duty-free import of the produce of Moroccan fisheries shall be determined by the competent au-thorities.

    Code DescriptionRate of

    duty (%)

    0301 Live fish :0301 10 00 - Ornamental fish:

    10 - - - Freshwater 1090 - - - Saltwater 10

    - Other live fish:0301 91 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,

    Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ):10 00 - - - For restocking rivers 1090 00 - - - Other 10

    0301 92 - - Eels ( Anguilla spp.):10 00 - - - For restocking rivers 1090 - - - Other:

    10 - - - - Elvers 1090 - - - - Other 10

    0301 93 - - Carp:10 00 - - - For restocking rivers 10

    90 00 - - - Other 100301 99 - - Other:

    - - - Freshwater:11 00 - - - - For restocking rivers 1019 - - - - Other:

    10 - - - - - Salmon and lake whitefish 1020 - - - - - Other Salmonidae  1090 - - - - - Other 10

    90 - - - Saltwater:01 - - - - Herrings 1011 - - - - Brisling (or sprats) and mackerel 1015 - - - - Tuna 1021 - - - - Sardines 1025 - - - - Dogfish and other sharks 1031 - - - - Redfish (Sebastes marinus) 1035 - - - - Halibut (Hippoglossus vulgaris, Reinhardtius hippoglossoides) 10

    41 - - - - Cod 1045 - - - - Sole 1051 - - - - Anchovies 1055 - - - - Whiting 1090 - - - - Other 10

    0302 Fish, fresh or chil led, excludi ng fish fill ets and other fish meat of heading 0304:- Salmonidae, excluding livers and roes:

    0302 11 00 00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )

    10

    0302 12 00 00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, On-corhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou  and Oncorhynchusrhodurus), Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho)

    10

    0302 19 00 - - Other:10 - - - Lake whitefish 1090 - - - Other 10

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    Code DescriptionRate of

    duty (%)

    - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae),excluding livers and roes:

    0302 21 00 00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 100302 22 00 00 - - Plaice (Pleuronectes platessa) 100302 23 00 00 - - Sole (Solea spp.) 100302 29 00 00 - - Other 10

    - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pe-

    lamis), excluding livers and roes:0302 31 00 00 - - Albacore or longfinned tunas (Thunnus alalunga) 100302 32 00 00 - - Yellowfin tunas (Thunnus albacares) 100302 33 00 00 - - Skipjack or stripe-bellied bonito 100302 34 00 00 - - Bigeye tunas (Thunnus obesus) 100302 35 00 00 - - Bluefin tunas (Thunnus thynnus) 100302 36 00 00 - - Southern bluefin tunas (Thunnus maccoyii) 100302 39 00 00 - - Other 100302 40 00 00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes 100302 50 00 00 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes 10

    - Other fish, excluding livers and roes:0302 61 00 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats

    (Sprattus sprattus):- - - Sardines:

    11 - - - - Whole 1013 - - - - With heads off 10

    19 - - - - In pieces 1090 - - - Other 100302 62 00 00 - - Haddock (Melanogrammus aeglefinus) 100302 63 00 00 - - Coalfish (Pollachius virens) 100302 64 00 00 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 100302 65 00 00 - - Dogfish and other sharks 100302 66 00 - - Eels ( Anguilla spp.):

    10 - - - Elvers 1090 - - - Other 10

    0302 69 00 - - Other:10 - - - Freshwater 10

    - - - Saltwater:91 - - - - Redfish (Sebastes marinus) 1093 - - - - Anchovies 1094 - - - - Whiting 1099 - - - - Other 10

    0302 70 00 - Livers and roes:10 - - - Of freshwater fish 1090 - - - Of saltwater fish 10

    0303 Fish, frozen, excludi ng fish fill ets and other fish meat of heading 0304:- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, On-

    corhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou  and Oncorhynchusrhodurus), excluding livers and roes:

    0303 11 00 00 - - Sockeye salmon (red salmon) (Oncorhynchus nerka) 100303 19 00 00 - - Other 10

    - Other fish, excluding livers and roes:0303 21 00 00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,

    Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )10

    0303 22 00 00 - - Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho) 100303 29 00 - - Other:

    10 - - - Lake whitefish 1090 - - - Other 10

    - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), ex-cluding livers and roes:

    0303 31 00 00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 100303 32 00 00 - - Plaice (Pleuronectes platessa) 100303 33 00 00 - - Sole (Solea spp.) 100303 39 00 00 - - Other 10

    - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis),excluding livers and roes:

    0303 41 00 00 - - Albacore or longfinned tunas (Thunnus alalunga) 100303 42 00 00 - - Yellowfin tunas (Thunnus albacares) 100303 43 00 00 - - Skipjack or stripe-bellied bonito 100303 44 00 00 - - Bigeye tunas (Thunnus obesus) 100303 45 00 00 - - Bluefin tunas (Thunnus thynnus) 100303 46 00 00 - - Southern bluefin tunas (Thunnus maccoyii) 100303 49 00 00 - - Other 100303 50 00 00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes 10

    0303 60 00 00 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes 10

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    Code DescriptionRate of

    duty (%)

    - Other fish, excluding livers and roes:0303 71 00 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats

    (Sprattus sprattus):- - - Sardines:

    11 - - - - Whole 1013 - - - - With heads off 1019 - - - - In pieces 10

    90 - - - Other 100303 72 00 00 - - Haddock (Melanogrammus aeglefinus) 100303 73 00 00 - - Coalfish (Pollachius virens) 100303 74 00 00 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 100303 75 00 00 - - Dogfish and other sharks 100303 76 00 - - Eels ( Anguilla spp.):

    10 - - - Elvers 1090 - - - Other 10

    0303 77 00 00 - - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) 100303 78 00 00 - - Hake (Merluccius spp., Urophycis spp.) 100303 79 00 - - Other:

    10 - - - Freshwater 10- - - Saltwater:

    91 - - - - Redfish (Sebastes marinus) 1093 - - - - Anchovies 1094 - - - - Whiting 10

    99 - - - - Other 100303 80 00 - Livers and roes:10 - - - Of freshwater fish 1090 - - - Of saltwater fish 10

    0304 Fish fill ets and other fish meat (whether or not minced), fresh, chil led or frozen:0304 10 00 - Fresh or chilled:

    - - - Fillets:- - - - Of freshwater fish:

    01 - - - - - Trout 2502 - - - - - Salmon and lake whitefish 2503 - - - - - Other Salmonidae  2504 - - - - - Eels (including elvers) 2509 - - - - - Other 25

    - - - - Of saltwater fish:11 - - - - - Herrings 2512 - - - - - Mackerel 25

    13 - - - - - Tuna 2514 - - - - - Sardines 2515 - - - - - Anchovies 2516 - - - - - Whiting 2519 - - - - - Other 25

    - - - Other:- - - - Of freshwater fish:

    21 - - - - - Trout 2522 - - - - - Salmon and lake whitefish 2523 - - - - - Other Salmonidae  2524 - - - - - Eels (including elvers) 2529 - - - - - Other 25

    - - - - Of saltwater fish:31 - - - - - Herrings 2532 - - - - - Brisling (or sprats) and mackerel 2533 - - - - - Tuna 25

    - - - - - Sardines:34 - - - - - - Whole 2535 - - - - - - With heads off 2536 - - - - - - In pieces 2537 - - - - - Dogfish and other sharks 2538 - - - - - Redfish (Sebastes marinus) 2539 - - - - - Halibut (Hippoglossus vulgaris, Reinhardtius hippoglossoides) 2541 - - - - - Cod 2542 - - - - - Sole 2543 - - - - - Anchovies 2544 - - - - - Whiting 2590 - - - - - Other 25

    0304 20 00 - Frozen fillets:- - - Freshwater:

    11 - - - - Trout 2512 - - - - Salmon and lake whitefish 25

    13 - - - - Other salmonidae 2514 - - - - Eels (including elvers) 2519 - - - - Other 25

    - - - Saltwater:91 - - - - Herrings 25

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    Code DescriptionRate of

    duty (%)

    92 - - - - Mackerel 2593 - - - - Tuna 2594 - - - - Sardines 2595 - - - - Anchovies 2596 - - - - Whiting 2599 - - - - Other 25

    0304 90 00 - Other:

    - - - Of freshwater fish:11 - - - - Trout 2512 - - - - Salmon and lake whitefish 2513 - - - - Other salmonidae 2514 - - - - Eels (including elvers) 2519 - - - - Other 25

    - - - Of saltwater fish:21 - - - - Herrings 2522 - - - - Brisling (or sprats) and mackerel 2523 - - - - Tuna 25

    - - - - Sardines:24 - - - - - Whole 2525 - - - - - With heads off 2526 - - - - - In pieces 2527 - - - - Dogfish and other sharks 2528 - - - - Redfish (Sebastes marinus) 25

    29 - - - - Halibut (Hippoglossus vulgaris, Reinhardtius hippoglossoides) 2531 - - - - Cod 2532 - - - - Sole 2533 - - - - Anchovies 2534 - - - - Whiting 2590 - - - - Other 25

    0305 Fish, dried, salted or in brine; smoked fish , whether or not cooked before or during thesmoking process; fl ours, meals and pellets of fish, fit for human consumption:

    0305 10 00 00 - Flours, meals and pellets of fish, fit for human consumption 100305 20 00 00 - Livers and roes of fish, dried, smoked, salted or in brine 100305 30 00 - Fish fillets, dried, salted or in brine, but not smoked:

    10 - - - Of cod 1020 - - - Of salmon, salted 1030 - - - Of sardines 1040 - - - Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted 1090 - - - Other 10

    - Smoked fish, including fillets:0305 41 00 00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, On-corhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou  and Oncorhynchusrhodurus), Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho)

    25

    0305 42 00 00 - - Herrings (Clupea harengus, Clupea pallasii) 250305 49 00 - - Other:

    10 - - - Sardines 2520 - - - Lesser or Greenland halibut (Reinhardtius hippoglossoides) 2530 - - - Atlantic halibut (Hippoglossus vulgaris) 2590 - - - Other 25

    - Dried fish, whether or not salted but not smoked:0305 51 00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):

    10 - - - Dried cod 1090 - - - Other 10

    0305 59 00 - - Other:10 - - - Anchovies (Engraulis spp.) 10

    - - - Sardines:21 - - - - Pressed 1023 - - - - Anchovied 1029 - - - - Other 1030 - - - Atlantic halibut (Hippoglossus vulgaris) 1040 - - - Salted salmon 1050 - - - Herrings 1090 - - - Other 10

    - Fish, salted but not dried or smoked and fish in brine:0305 61 00 00 - - Herrings (Clupea harengus, Clupea pallasii) 100305 62 00 00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 100305 63 00 00 - - Anchovies (Engraulis spp.) 100305 69 00 - - Other:

    - - - Sardines:11 - - - - Pressed 1012 - - - - Anchovied 1019 - - - - Other 1091 - - - Atlantic halibut (Hippoglossus vulgaris) 1092 - - - Salted salmon 1099 - - - Other 10

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    Code DescriptionRate of

    duty (%)

    0306 Crustaceans, whether in shell or not, live, fresh, chil led, frozen, dried, salted or in brine;crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled,frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for humanconsumption:- Frozen:

    0306 11 00 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):10 - - - Crawfish tails 10

    90 - - - Whole crawfish 100306 12 00 - - Lobsters (Homarus spp.):

    10 - - - Whole 1090 - - - Other 10

    0306 13 00 - - Shrimps and prawns:- - - Shrimps (Pandalidae spp.):

    11 - - - - Brown 2512 - - - - Pink 2519 - - - - Other 2590 - - - Other 25

    0306 14 00 00 - - Crabs 100306 19 00 - - Other, including flours, meals and pellets of crustaceans, fit for human consumption:

    10 - - - Crayfish 10- - - Other:

    91 - - - - Norway lobster and the like 1099 - - - - Other 10

    - Not frozen:0306 21 00 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):

    10 - - - Crawfish tails 1090 - - - Other 10

    0306 22 00 - - Lobsters (Homarus spp.):10 - - - Live 10

    - - - Other:91 - - - - Whole 1099 - - - - Other 10

    0306 23 00 - - Shrimps and prawns:- - - Shrimps (Pandalidae spp.):

    11 - - - - Brown 2512 - - - - Pink 2519 - - - - Other 2590 - - - Other 25

    0306 24 00 00 - - Crabs 10

    0306 29 00 - - Other, including flours, meals and pellets of crustaceans, fit for human consumption:10 - - - Norway lobster and the like 10- - - Other:

    91 - - - - Crayfish 1099 - - - - Other 10

    0307Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aqua-tic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried,salted or in brine; flours, meals and pellets of aquatic invertebrates other than crusta-ceans, fit for h uman consumption:

    0307 10 - Oysters:10 00 - - - Flat oysters weighing not more than 40 g each 1020 00 - - - Flat oysters weighing more than 40 g each 1030 00 - - - Portuguese oysters weighing not more than 35 g each