Confirming the upward trend observed in recent years, customs revenues recorded a new record for the past year never before achieved, according to the 2023 activity report of the Customs and Indirect Taxes Administration (ADII) .
This performance is mainly explained by the increase in import duty revenue and the evolution of the internal consumption tax, particularly on manufactured tobacco, adds the same source, noting that compared to the 2023 finance law, customs revenue exceeded forecasts by 1.28%, or more than 1.59 billion dirhams.
In detail, the share of Value Added Tax (VAT) in budgetary customs revenue fell by 2 points, going from 63% in 2022 to 61% in 2023. In terms of evolution, revenue from VAT saw a drop of 3.2% compared to 2022, standing at 75.3 billion dirhams compared to 77.8 billion dirhams last year.
Read also: Customs: a record 131 billion dirhams in customs revenue in 2022
Even if the share of the Internal Consumption Tax in budgetary customs revenue saw a slight drop of 1 point, going from 26% in 2022 to 25% in 2023, it continues its upward trend started in 2019 by recording an increase by 3.7% in 2023, an increase of 1.2 billion dirhams, Customs reports. Concerning revenues from import duties, they experienced a growth peak of 18%, an increase of 2.5 billion dirhams compared to 2022.
Revenue of more than 4.7 billion dirhams from import controls
Regarding customs import controls, they made it possible to generate more than 4.7 billion dirhams in additional revenue during the 2023 financial year, fueled by revenue from value controls up to 86%.
In terms of annual evolution, these revenues recorded an increase of 28% compared to the past year due in particular to the new proactive and collaborative approach adopted by the Administration to fight against under-invoicing tending to update the bases of assessment of the value, on the basis of analytical sectoral studies carried out as well as through regular consultations with professional associations and stakeholders from different economic sectors in the country.
On the other hand, the immediate control excluding control of the value made it possible to collect in 2023 an amount of 468 million dirhams in additional duties and taxes, an increase of 23% compared to the year 2022. The additional revenues collected following the a posteriori control reached an amount of 138.13 million dirhams in 2023 including 103.70 million dirhams in duties and taxes and 34.43 million dirhams in fines. As for the control of travelers, its revenue in terms of duties and taxes increased by 13% compared to 2022 to stand at 97 million dirhams.
By Le360 (with MAP)
06/14/2024 at 8:45 p.m.
