European Subsidiary for a Moroccan Exporter: the Dutch BV, Costs and Steps

Import duties

Under the association agreement, you pay zero import duty on industrial goods of Moroccan origin and reduced duty on many agri products. You need origin documents for each shipment. Your margin depends on how you organise the import, the stock and the sales.

One company for import, stock and sales

The BV imports through Rotterdam or by short sea shipping into the Dutch ports. It keeps stock close to European buyers and invoices them as a local company. With Article 23, the BV declares the import VAT in its VAT return and deducts it in the same return. For sales to consumers, the BV has its own duties for packaging and waste (EPR). It also has duties for product safety (GPSR).

Fertilisers and CBAM

Exporting fertiliser to the EU? See how a Dutch company acts as your authorised CBAM declarant.

Moroccan fertilisers that contain nitrogen, such as ammonium phosphates (DAP and MAP), fall under the EU carbon border tax (CBAM). Phosphate rock, phosphoric acid and nitrogen-free phosphate fertilisers, such as triple superphosphate, are outside it. The importing company does the reporting. See CBAM for Moroccan producers for the details. For the yearly certificate cost of your nitrogen fertilisers, use the CBAM cost calculator for Morocco.

Compare the Netherlands with Ireland and Germany on tax, substance, running costs and time. See setting up a Dutch subsidiary for a foreign parent company.

Setup from Casablanca

A Moroccan company can own 100% of the BV. You can set up the BV remotely and prepare the Dutch bank file with the checklist. See automotive and textiles for more detail by sector. For other African exporters, see African producers and the EU.