A bonded warehouse lets you store, process or use imported goods with duties and VAT suspended until release for consumption. Main regimes: storage warehouse, inward processing, temporary admission and transit. Premises must be approved by customs (ADII): fencing, access control, stock accounting.
Morocco's customs administration (ADII) operates a full set of economic customs regimes that let companies store, transform or re-export goods with duties suspended. Used well, they free significant working capital.
The main regimes
| Regime | Typical use |
|---|---|
| Storage warehouse | Store imported goods under suspension, pending sale or re-export |
| Inward processing | Import inputs, process them, re-export the finished product |
| Temporary admission | Equipment imported for a defined use then re-exported |
| Transit | Carriage under customs control between two points |
- Entrepôt de stockage (bonded warehouse) — imported goods wait under suspension; duties are paid only when goods enter the local market, and never if they are re-exported;
- Admission temporaire pour perfectionnement actif — import inputs duty-free, transform them, re-export the output: the backbone regime of Moroccan export industry;
- MEAD (magasins et aires de dédouanement) — clearance areas closer to your site than the port;
- Transformation sous douane and other niche regimes for specific flows.
What ADII expects of the building
A bonded facility must be securable and auditable: fencing, controlled accesses, separated storage, stock accounting that traces every movement, and a guarantee (caution) covering suspended duties. Location matters — proximity to logistics corridors and clearance offices cuts transit time.
If your flows justify it, choose the building with the regime in mind from the start: yard, fencing and layout are approval criteria. Our rental listings flag fenced and guarded sites.
Frequently asked questions
What is a bonded warehouse?
Approved premises where imported goods are placed under a suspensive regime: duties and VAT become payable only on release for consumption, which greatly eases cash flow.
Which customs economic regimes exist in Morocco?
Storage warehouse, inward processing (import, process, re-export), temporary admission and transit.
What must a building have to be approved by customs?
Security, fencing, access control, stock separation, often computerised stock accounting, a guarantee, and ideally proximity to a customs office and a port.
Industrial acceleration zone or bonded warehouse?
The zone suits an activity durably geared to export; the bonded warehouse fits a mixed activity better, in a building you choose freely.
Sources and verification
- ADII — customs economic regimes documentation
- Code des douanes — regimes and guarantees
- Freight forwarders / customs brokers for implementation
Regulations evolve: have your situation confirmed by the competent authority or an advisor (lawyer, notary, accountant) before any commitment.
Last updated: 1 August 2026 — Hangar Maroc.