"It turned out that the recipients of more than 4 million shipments worth 2 billion dirhams, shipped via electronic platforms, do not pay customs duties due, while importers through containers are subject to customs duties of 68%," said Lekjaa, who was responding to oral questions in the House of Advisors, stressing the need to ensure equality of all before the Tax Code.

Decree 2.22.438 does not aim to broaden the tax base, but rather to protect local trade and industry that employ millions of families, he added, assuring that the exchanges of families and Moroccans residing abroad will not be subject to any customs duty.

The Council of Government, meeting last Thursday, adopted Draft Decree 2.22.438 amending Decree No. 2-77-862 of 25 Shu'al 1397 (October 9, 1977) taken for the implementation of the Code of Customs and Indirect Taxes under the Administration of Customs and Indirect Taxes (ADII), approved by the dahir on Law 1.77.339 of 25 Shu'al 1397 (October 9, 1977).

This text aims at reinforcing the customs control of shipments related to transactions carried out via electronic platforms, through the modification of the provisions of Article 190 (e/2°) of Decree 2.77.862, in order to explicitly exclude these transactions from the exemption of customs duties on importation, whatever the value of these shipments.