The DUM (Déclaration Unique de Marchandises / Single Customs Declaration) is the central customs document in Morocco. It has replaced multiple forms previously used and serves as the pivot of any import, export, transit or suspensive regime operation. Mastering the DUM is essential for any actor in Moroccan foreign trade — importers, exporters, licensed customs brokers. This guide explains its structure, operation, the regimes it covers, and how to avoid the most common mistakes when drafting it.
What exactly is the DUM?
The Single Customs Declaration is a multifunctional customs form used to declare any goods movement subject to customs control in Morocco. It is established by the Customs and Indirect Taxes Code and made mandatory since the computerization of the Moroccan customs system.
The DUM is integrated into the BADR (Base Automatisée des Douanes en Réseau) system, which is the official ADII application for declaration management. It is filed online via the PORTNET portal by a licensed customs broker.
The DUM covers:
- Import for home consumption (standard regime)
- Definitive or temporary export
- Customs transit (TIR, T1, T2)
- Temporary admission and active processing
- Re-export and re-import
- Transfer under economic regime
The main sections of a DUM
The DUM contains about fifty sections, organized in several blocks. Here are the most important:
| Section | Content |
|---|---|
| 1 — Declarant | Identity of the licensed customs broker |
| 2 — Importer/Exporter | Operator identity (tax ID, trade register) |
| 5 — Customs regime | Regime code (40 = home consumption, 10 = export...) |
| 11 — Country of dispatch | Country of shipment |
| 14 — Place of loading | Origin port or airport |
| 22 — Currency and total invoiced amount | Invoice value in foreign currency |
| 33 — HS Code | Tariff position 10 digits |
| 34 — Country of origin | Country where goods were produced |
| 35 — Gross weight | Total weight with packaging |
| 38 — Net weight | Weight without packaging |
| 42 — Item price | Declared value per item |
| 44 — Documents attached | List of documents (invoice, B/L, EUR.1, certificates) |
| 46 — Statistical value | CIF value in dirhams |
| 47 — Calculation of duties | Detail of DI, VAT, TPI, other taxes |
Each section must be filled in precisely: an error can block the declaration or trigger an in-depth audit.
Main customs regimes covered
The DUM allows declaring goods under different customs regimes, each with its own numerical code:
- 40 — Home consumption: standard regime, payment of duties and taxes, goods placed on the domestic market.
- 10 — Definitive export: definitive exit from the Moroccan customs territory.
- 21 — Temporary admission: import without immediate payment of duties, under guarantee, with re-export commitment.
- 22 — Active processing: import of raw materials for transformation then re-export (important industrial regime).
- 23 — Drawback: refund of duties paid on inputs that served to manufacture an exported product.
- 71 — Customs warehouse: storage under customs with suspension of duties.
- 80 — National or international transit: circulation of goods between two customs offices (TIR, T1...).
Each regime has specific advantages and constraints. For complex industrial operations, work with a licensed customs broker who knows the available regimes.
How to submit a DUM via PORTNET and BADR
The DUM is fully dematerialized. Here is the typical process for an import:
- Connection to PORTNET by the licensed broker with their electronic certificate.
- Data entry of the declaration: importer, goods, value, HS code, regime, attached documents.
- Validation and submission to BADR. The system automatically checks data consistency and availability of prior authorizations (ONSSA, ANRT, etc.).
- Allocation of control circuit:
- 🟢 Green channel: immediate release, no physical control.
- 🟡 Yellow channel: documentary control before release.
- 🔴 Red channel: physical control of goods.
- Liquidation of duties and taxes: automatic calculation by BADR, payment by transfer or customs credit.
- Release and BAE (Bon À Enlever): authorization to remove the goods from the port or airport.
For a compliant file, the time between filing and release is generally 24 to 48h with an experienced licensed customs broker.
Common errors to avoid on a DUM
- HS code error: the #1 cause of reassessment. See our HS code Morocco guide.
- Underestimation of CIF value: customs cross-checks with their databases and proceeds with reassessment with fine.
- Incorrect country of origin: confusion between country of dispatch (where goods are shipped from) and country of origin (where they are manufactured). Origin matters for preferential exemptions.
- Missing documents: forgotten EUR.1 certificate, import commitment or prior authorization. Cause of customs blockage.
- Wrong currency conversion: using a rate different from the BAM rate of the day of declaration.
- Inappropriate customs regime: choosing a regime code that does not match your actual operation.
- Incomplete importer data: trade register number, tax ID, address not matching the trade register.
✅ Expert tip
A well-prepared DUM often passes through the green channel on first submission. Our firm, ADII-licensed for 15+ years, achieves a green channel rate of over 80% on processed files, thanks to our team's rigor and our mastery of the nomenclature.