The U.S.-Morocco Free Trade Agreement is a bilateral free trade agreement implemented by Pub. L. 108-302 and entered into force January 1, 2006. Tariffs on more than 95% of bilateral consumer and industrial trade were eliminated immediately, with the remainder phasing out over 10 years; nearly all categories are now duty-free.
Origin rules. The Morocco FTA uses product-specific rules combining tariff shift and regional value content tests. The standard RVC build-up is 35% (build-down 45%). A 10% de minimis tolerance applies for most goods.
Apparel: tariff preference levels. Unlike most U.S. FTAs that impose strict yarn-forward rules, the Morocco FTA has a substantial Tariff Preference Level (TPL) of 30 million SME per year for cotton and man-made fiber apparel made in Morocco from non-originating yarns or fabrics. The TPL gives Moroccan apparel exporters significantly more sourcing flexibility than CAFTA-DR or USMCA partners.
Certification. No prescribed form. The importer's claim is supported by a declaration with the required information. Records retained for five years.
Claims. Use the "MA" Special Program Indicator on CBP Form 7501. Post-entry claims may be filed within one year of importation under 19 U.S.C. § 1520(d).