Checklist · Customs Compliance & Litigation
Preparing for a post-clearance verification of preferential origin
A post-clearance origin verification puts at stake the preferential tariff treatment granted on importation into Morocco. Indeed, the administration may ask the exporting country to verify a proof of origin. Failing confirmation, the administration assesses the duties at the standard rate. The checklist therefore orders the checks to be carried out before and during this verification.
What the post-clearance origin verification checklist covers
- Scope mapping: in particular, the operations, period and products concerned.
- Consistency of the proofs of origin presented on importation.
- Supply chain: in particular, supporting documents held by suppliers.
- Classification of product lines according to their level of risk.
- Relations with the administration during the procedure.
- Finally, prevention of recurrence, with notes for use and the applicable references.
When to prepare for a post-clearance origin verification
The checklist serves first upon receipt of a verification request. It also serves during an internal audit of imports under preference. In addition, it prepares a structured exchange with foreign suppliers.
Its intended users include, in particular, importers and logistics departments. The document also concerns customs brokers and finance departments, since the stakes relate to duties and penalties.
Instructions for use
The checklist is completed first for each supplier and each type of proof. The company then classifies the discrepancies identified by product line. In addition, missing documents give rise to a written request to the supplier, with a deadline. Finally, the findings feed into a prevention plan, so that the same discrepancy does not recur in subsequent imports.
Key facts
| Format | PDF, 3 pages |
|---|---|
| Languages | French, English, Spanish, Arabic |
| Version | October 2026 |
| Access | download after registration |
| Scope | EU-Morocco Association Agreement; imports into Morocco |
Limitations
The checklist does not analyse any particular case. Moreover, the time limits and the outcome of the procedure depend on the agreement and the administration concerned.
Further reading: investment project structuring; Customs and Indirect Taxes Administration.
- Prepared by ASKonsult
- Languages: French, English, Spanish, Arabic
- Version: octobre 2026
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General information document; it constitutes neither legal advice nor an opinion on a particular situation. References to legal texts should be checked against the version in force on the date of use.
Consulting firm not registered with the Bar; no representation before the courts and no act reserved to the regulated legal professions.