Morocco Unveils Tax-Free Shopping for Tourists: 2,000 Dirham Threshold Unlocks VAT Refunds

However, certain products are excluded from this exemption. These are:

• food products (solid and liquid);
• manufactured tobacco;
• medicines;
• unset precious stones;
• weapons;
• means of private transport, their equipment and supplies;
• cultural goods.

These exclusions are provided for in Article 92-I-39° of the General Tax Code and Article 26 of Decree No. 2.06.574 of December 31, 2006.

For other eligible goods, the refund is subject to compliance with the formalities specified in the guide, in particular the presentation of the goods and the required documents to customs at the time of departure from Morocco, within a maximum period of three months after the date of purchase.