Customs credit (« crédit d'enlèvement ») is a little-known but powerful mechanism offered by the Moroccan Customs Administration (ADII). It allows regular importers to defer payment of customs duties and taxes while immediately recovering their goods. For companies handling large volumes of import-export operations, it is a real cash flow lever. This guide explains how it works, the conditions for obtaining it, the concrete benefits, and the procedure to follow to take advantage of it.
What is customs credit?
Customs credit is a facility granted by ADII allowing an importer to withdraw their goods before having actually paid customs duties and assimilated taxes. Payment is deferred according to agreed terms, generally under guarantee of a bank surety or personal bond.
Concretely, here is what it changes:
- Without customs credit: you must pay all duties before release. If you don't have immediate cash flow, your goods remain blocked in the customs zone (with storage fees).
- With customs credit: you obtain immediate release, sell your goods, then settle with customs at maturity (generally 30 to 90 days).
It's a major cash flow lever for companies handling significant volumes: large retail, raw material importers, wholesalers...
Conditions for obtaining customs credit
Customs credit is not granted automatically. ADII examines several criteria before granting this facility:
- Seniority: the company must have a regular import-export activity and a history without customs incidents.
- Financial solvency: presentation of balance sheets, bank attestation, ability to provide a guarantee.
- Operation volume: a minimum number of annual operations (generally several dozen DUM per year).
- Bank guarantee or guarantee from an authorized organization, the amount of which is calculated on the average of liquidated duties.
- Tax regularity: absence of debts to the tax administration.
- Well-established address and activity: registered office, trade register, tax ID in good standing.
New companies or occasional importers cannot generally benefit immediately. They must build a history of several years of regular operations before being able to claim it.
How to obtain customs credit?
The procedure takes place in several steps with ADII:
- Written request addressed to the regional customs director, accompanied by supporting documents (statutes, trade register, balance sheets, tax and CNSS attestations).
- Evaluation by ADII of the file: analysis of solvency, customs history, operation volume.
- Constitution of a bank guarantee or personal bond of an amount fixed by the administration. The guarantee covers the risk of non-payment.
- Signing of an agreement between the importer and ADII, specifying the terms: monthly cap, payment delay, renewal conditions.
- Activation in BADR: customs credit is configured in the customs IT system. With each DUM, it is automatically used up to the cap.
- Payment at maturity by bank transfer or certified check.
The complete process can take 4 to 8 weeks. Our firm assists clients in building the file and following up with the administration.
Concrete benefits for importers
| Benefit | Impact |
|---|---|
| Cash flow | Deferred payment of 30 to 90 days, freeing liquidity for other uses. |
| Immediate release | Recovery of goods without waiting for payment, avoiding storage fees (MAD 50-150/day). |
| Operating cycle | Allows selling goods before paying customs — free working capital financing. |
| Credibility | Trusted operator status with ADII, sometimes associated with better treatment (green channel). |
| Competitiveness | Better cost prices through financial optimization. |
💡 Practical case
A household appliance importer clears 5 containers each month (~MAD 3 million in duties + VAT). With a 60-day customs credit, they permanently have an outstanding balance of about MAD 6 million in cash flow they can invest in their activity instead of blocking it in duty advances. The leverage on growth is considerable.
Limits and alternatives
Customs credit has some limitations to know:
- Monthly or quarterly cap set by ADII based on the guarantee. If your operations exceed this cap, you must pay the surplus immediately.
- Cost of bank guarantee: generally 0.5% to 2% of the guaranteed amount per year. To integrate into your profitability calculation.
- Repayment commitment: any payment delay can trigger suspension of the credit, or even its termination.
- Reserved for established operators: not accessible to occasional or new importers.
Alternatives to customs credit
If you cannot (yet) benefit from this device, several options exist:
- Immediate payment by bank transfer or check at the time of clearance.
- Cash advance from your licensed customs broker: some brokers (including CCM) offer duty advances to their regular clients, repayable within a few days.
- Bank financing dedicated to imports: short-term credit line specific to customs operations, available from most Moroccan banks.
- Temporary admission regime or active processing for industrialists who re-export their transformed products.