As usual, the 2022 Finance Bill (PLF) brings its share of novelties in terms of tariffs of customs duties. For this year, the related issues concern both the protection of local production and the promotion of the use of low-consumption products for the purpose of preserving the environment.
Between increases, reductions or readjustments of import duties applied to certain categories of products, the PLF which relies, among other things, on the creation of 250,000 direct jobs in two years, aims, through these measures, to move up the production scale of certain products in the sanitary, industrial or energy fields.
Not only, some of these measures would be able to bring resources to the State Budget. The PLF, in its present version, relies, moreover, on revenue from import duties increasing by 10.79% to 11.83 billion dirhams (billion dirhams) against 10.67 billion dirhams in 2021, according to the note. presentation of the PLF. What then are these products and substances affected by these tariff adjustments?
Local production of medicines: a new measure in sight
Metformin hydrochloride is a medicinal preparation intended, after processing, for the manufacture of drugs used in the treatment of type 2 diabetes. A reduction in the import duty (ID) from 40% to 2.5% applicable to this substance is offered by the PLF.
This measure, according to the draft budget, would ensure the local production of anti-diabetic drugs and therefore guarantee a regular supply to the market.
Lithium-ion batteries: encouraging assembly nationwide
The PLF also proposes a reduction in the import duty from 40% to 17.5% on lithium cells. The objective is to encourage the realization of a national lithium-ion battery assembly project, using lithium cells imported from Asian countries.
Knife Blades: Addressing a Tariff Distortion
The local production of knives is obtained by mounting imported blades on plastic handles produced in Morocco with an added value of 40%.
However, the classification of sleeveless blades in the same tariff heading as knives with handles subject to 40% hinders the development of this activity, notes the PLF in this regard.
To remedy this, it is suggested to reduce the ID applicable to sharp or serrated knife blades designed to receive a handle from 40% to 17.5% with specialization at the customs tariff level.
Increase DI to Strengthen Energy Efficiency
As part of the strengthening of energy efficiency at the national level, certain measures have been put in place, in particular in terms of promoting the use of low-energy consumption products despite energy-intensive products.
Bringing its stone to the building, the PLF proposes, in this wake, to increase the ID applied to lamps and incandescent tubes from 2.5% to 40% with the aim of limiting their consumption.
Pre-cooked poultry pancakes: towards a new customs tariff
Other products are affected by these tariff changes of customs duties, namely preparations of chicken meat in the form of pre-cooked patties.
These preparations presented in the form of pre-cooked, frozen breaded pancakes or portions of a weight not exceeding 100 grams and packed in a plastic bag (classified under heading 1602.32.10.00) pay an import duty of 10%, whereas imports of these preparations presented otherwise (heading 1602.32.90.00) are subject to an import duty of 40%.
With regard to finished consumer products, the distinction of which consists solely in the addition by the consumer of a simple cooking supplement to be ready for consumption, the difference in the import duty rates applied to these products is d ‘after the PLF-2022 “is not justified”.
In this regard, the PLF proposes to align all the products of heading 1602.32 at the 40% ID rate, regardless of their degree of cooking or their state of presentation.
In terms of customs duties, the draft budget came with various measures, the sole purpose being to give new impetus to economic activity in the aftermath of a suffocating pandemic crisis. These new measures, although they are still under discussion, would be able to guarantee more independence to certain production sectors and to develop the competitiveness of national companies and industrialists.
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