The speed of import responsibility on digital cigarettes will enhance from 2.5% to 40% from January 1, 2023, and the costs of tobacco produced in Morocco will enhance by 1-2 dirhams.
In a round associated to the provisions of the Finance Act, 2023, the Directorate of Customs and Oblique Taxes (ADII) introduced that it has made adjustments to the import responsibility quota for e-cigarettes and the promoting worth checklist for tobacco merchandise.
With regard to e-cigarettes, the round explains that, just like the introduction of the Inner Consumption Tax (TIC) on liquids for loading or recharging e-cigarettes in 2020, it was deemed vital” set up a TIC on tobacco merchandise associated to pipes (tobacco-free moiselle)“.
The administration confirms that this measure is a part of defending the well being of shoppers, particularly younger individuals, within the face of significant penalties attributable to the consumption of those merchandise and the implications of habit that come up from them.
As well as, the identical supply clarifies that these merchandise will probably be topic to the identical quota akin to the minimal TIC levy relevant to hookah tobacco, specifically 675 dirhams per kilogram.
Concerning manufactured tobacco, the round notes that the change made to the worth checklist on the market to the general public, the rise of which varies from 1 to 2 dirhams, is in accordance with the provisions of the Finance Regulation 2022, the reform of the taxation of cigarettes beneath the TPK , which will probably be phased in over 5 years from January 1, 2022.
To this finish, the implementation of the second yr of this tax reform from January 1, 2023 will concern the appliance of the next quotas: 175 dirhams as an alternative of 100 dirhams, 1,000 cigarettes for a separate ICT element, 66% as an alternative of 67% for an advert valorem ICT element; and 782.1 dirhams as an alternative of 710.2 dirhams, 1,000 cigarettes on the minimal worth.