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World Free Zones Organization MOROCCO World Free Zones OrganiZation Index cards by country MOROCCO ZONES FRANCHES D’EXPORTATION Index cards realized by the University of Reims, France Conception: F. Bost Data collected by D. Messaoudi Map and layout: S. Piantoni WFZO Index cards - Morocco Year of promulgation of the first text of law Official Terms for Free concerning the Free Zones Zones Zones franches d’exporta- tion (ZFE) 1995 (law 19-94 ; dahir n°1-95- 1 du 26 janvier 1995). Exact number of Free Zones 7 zones franches d’exportation (7 Free zones) TABLE OF CONTENTS Free Zones ..........................................................................................................................................4 General information ........................................................................................................................................................................4 Contacts ...............................................................................................................................................................................................5 List of Free Zones .............................................................................................................................................................................5 Free Zones Web sites selection ...................................................................................................................................................7 Bibliography ......................................................................................................................................8 Appendices ........................................................................................................................................9 2 WFZO Index cards - Morocco 0 2 4Km Spain !Gibraltar ! Ceuta Tanger Free Port Melilla! Tangier Zone franche Oujda ! d'exportation ! Boukhalef Atlantic Free Zone Export procersing de Bettouya Fes zone of Melloussa Rabat! Meknes ! Export Processing ! Zone of Tanger Tanger Casablanca Automotive ! City Zone franche d’exportation Midparc Zone franche de Casablanca !Funchal de Chrafate Morocco Marrakech ! Bechar! Agadir ! Santa Cruz de Tenerife ! Las! Palmas Algeria Tindouf! Zone franche de Laayoune ! Laayoune Western Sahara Free zone of Dakhla Mauritania Mali Fderik! !Nouadhibou Atar ! FREE ZONES IN MOROCCO International borders Elevations (meters) 100 km Main cities 0 200 500 1000 Main roads Public Free Zones Public Free Zones project © Sébastien Piantoni - Conception: François Bost EA 2076 Habiter - University of Reims - 2015 Map Projection: WGS 1984 3 WFZO Index cards - Morocco FREE ZONES GENERAL INFORMATION Number of active com- -In 2009, the free zone of the port of Tanger welcomed 78 companies. panies in Free Zones -In 2009, the Tanger export processing zone hosted 475 businesses. List of compa- nies : http://www.tangerindustrialfreezone.com/?lang=fr&Id=30 Main sectors of activity Light processing and service industries; agrifood; textile and leather; Chemistry and parachemistry; metallurgy, mechanics, electronics and services related to these activities; automotive suppliers. Total job numbers 145 000 jobs in 2006 The free Zone of the port of Tanger had in 2009 3 550 workers, including 90% of women. The Tanger Export processing Zone totalled 48 000 direct jobs in 2010. By 2020, the special agency Tanger Méditerranée (TMSA) foresees the creation of 200000 jobs throughout the network of free zones in the region. Distribution of inves- Cf. annexe. tors Domestic investment in the free trade of export of Tanger represent 9.5% of the total. The Spanish, with 20% of investments, are the first investors in the TFZ, followed by French (19%), Japanese (13%) and Moroccans (9%). Exports and sales Tanger Exportation Free Zone : EUR 1.2 billion in 2008 or one tenth of the Morocco industrial exports. Free zones contribution No information. to the national eco- nomy Corporate Tax Complete exonerations, but limited in time. In detail: • Exemption of the fees registration and of stamp for the constitution or the increase in the capital and for acquisitions of the grounds (Article 27). • Exemption of the tax of the licences during 15 years (Article 28). • Exemption of the urban tax during 15 years (Article 29). • Exemption of the corporation tax during 5 years and reduction of the rate with 8,75% for the 10 following consecutive exercises (Article 30). • Exemption of the tax on the products of the actions, the partnership shares and comparable incomes versed for the non-residents. • Exemption of the VAT on the goods (Article 33). The customs mode: • Exemption of the rights of importation (Article 21). • Exemption of the taxes and import surcharges (Article 21). • Exemption of the taxation of consumption, the production and/or the export of the goods (Article 22 and 23). • Simplified customs procedures (Article 24). No exchange control: The free zone of Tangier is not subjected to the legislation of the control of the foreign trade and the exchanges (Article 25). 4 WFZO Index cards - Morocco Free Zone law The export processing zones Act No. 19-94, J.O., (dahir) n° 1-95-1 du 24 chaabane 1415 (26 janvier 1995), amended and supplemented by : • the laws of Finance No. 26-99.J.O., n° 1-99-184 du 16 rabii 1 1420 (30 juin 1999), • law of Finance n° 25-00, J.O., n° 1-00-241 du 25 rabii 1 1421 (28 juin 2000), • law of Finance ° 55-00, J.O., n° 1-00-351 du 29 ramadan 1421 (26 décembre 2000), • law of Finance n° 4803, J.O., n° 1-03-308 du 7 kaada 1424 (31 décembre 2003) http://www.mce.gov.ma/ CONTACTS Moroccan Investment Development Agency (AMDI) Complexe Administratif et Culturel de la Fondation Mohamed VI sis Avenue Allal El Fassi, Madinat Al Irfane, Hay Riad – Rabat – Maroc +212 5 37 22 64 86 [email protected] Chambre de Commerce, d’Industrie et de Services de la Wilaya de Tanger Tél : (039) 32.27.32 / 94.63.80 Fax : (039) 32.27.27 E-Mail : [email protected] / [email protected] http : www.ccistanger.org LIST OF FREE ZONES Name Location surface area Contact Observations Zone Franche Near the Airport of Tanger. 345 ha Zone Franche d’Ex- Activities : metallurgi- d’Exportation portation de Tanger, cal, electrical, electronic de Tanger Route de Rabat, and mechanical indus- (Export Pro- Boukhalef, Tanger Tél. try, textiles and leather cessing Zone : 39.34.05 (L.G) - Fax ; services. In 2008, 379 of Tanger) : 39.34.10 - E-mail: industrial companies info@tangerfreezone. were there present (42 com - E-mail: tfz@iam. 000 jobs). net.ma - http://www. tangerfreezone.com Zone franche Inside the port of Tanger 6 ha Tanger Med Port Au- The free zone of the du port de thority - Zone Franche port of Tangier was es- Tanger (Tan- de Ksar El Majaz, Oued tablished in 1962 by the ger Free Port) R’mel Commune 1-61-462 30 December Anjra, Province Fahs 1961 law (dahir) inside Anjra - Tél : +212 (5) 39 the port of Tanger (6 ha, 33 70 00 - Fax : +212 78 companies, inclu- (0) 5 39 37 17 90 ding 24 foreign, 4 216 jobs in 2007). Tanger Auto- 14 Km from Tangier city, and 35 300 ha http://www.tac.ma/ Automotive industry motive City Km from Tetouan contact (equipment manufactu- rers, logistics operators, contractors and asso- ciated services). 5 WFZO Index cards - Morocco Zone franche Dakhla 13,5 hectares Activities: agribusiness; de Dakhla freezing, treatment and (Free zone of processing of products Dakhla) of the sea; freezing and processing of agricultu- ral products; textile and leather; metallurgical industries; mechanical, electrical and electro- nic industries; plastics and packaging indus- tries; services and port logistics; construction, shipbuilding and repair industries; activities of storage of products of the sea. Zone franche Located between Kénitra and 344 ha Activities: agribusiness; d’exportation Sidi Yahya du Gharb, 40 km from textiles and leather; de Kénitra the north of Rabat, in the axis metallurgical industries; (Atlantic Free Casablanca-Rabat-Tanger mechanical, electrical Zone) and electronic indus- tries (automotive); chemical industries. Zone franche Near the Casablanca’s Airport Phase 1 : 65 d’exportation (Nouaceur) ha (125 hec- Midparc de tares envi- Casablanca saged with final) Zone franche Near the Tanger-Med port. 1 050 ha This zone is the site of industrielle Renault: 314 hectares de Melloussa with 6 000 direct jobs (Export pro- and 30 000 indirect cersing zone jobs. of Melloussa) Project: Zone Laayoune This project Agri-food industries; franche de is planned for freezing, treatment Laayoune 2015. The site and processing of the will be divi- products of the sea, ded into two: as well as agricultural Laayoune I on products; textiles and a plot of 34.3 leather; metallurgical hectares and industries; mechanical, Laayoune II on electrical and electronic 109 ha. industries; plastics and packaging industries. Project: Zone Nador 4.978 ha Project franche d'ex- portation de Bettouya Project: Zone Located near the site of the facto- 300 hectares Project: This area will be franche de ry Renault. specialized in automo- Chrafate tive-related activities. 6 WFZO Index cards - Morocco FREE ZONES WEB SITES SELECTION Site du Ministère des Finances : http://www.finances.gov.ma Site officiel de l’Organisation internationale de travail : www.ilo.org/public/english/dialogue/sector/themes/epz/stats.htm Organisation internationale de travail, service du droit de travail et des relations professionnelles : http://www.ilo.org/public/french/dialogue/govlab/legrel/tc/epz/reports http://www.ccist.gov.malzones.html http://www.tangerfreezone.com/ http://www.mce.gov.ma
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