CBAM and Morocco

Phosphate rock is on the EU list of critical raw materials (Regulation (EU) 2024/1252). Phosphate is a raw material for fertilisers, one of the six sectors under the Carbon Border Adjustment Mechanism (CBAM). The definitive phase has applied to fertilisers since 1 January 2026. Moroccan fertiliser exports to Europe are therefore directly in scope, in the same way as cement and steel.

Morocco is closer to European ports than any other African country that exports fertilisers. Europe has also long been one of its main markets. The short distance is a commercial advantage. It is worth keeping the import inside your own group.

The rules in the definitive phase

Six sectors fall within scope today: cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. Under Article 25 of the CBAM Regulation, customs authorities only allow an authorised CBAM declarant to import CBAM goods. The declarant buys its certificates from the competent authority in the EU Member State where it is established. An importer needs this status when it imports more than 50 tonnes of CBAM goods a year. For electricity and hydrogen, the status is needed from the first unit. An importer from outside the EU can also work through an indirect customs representative with authorised CBAM declarant status, who is then always the declarant.

The first annual declaration covers calendar year 2026 and falls due by 30 September 2027. Certificate sales open on 1 February 2027 through the common central platform. All 2027 dates, including the first quarterly certificate check on 31 March 2027, are in our guide to the authorised CBAM declarant for non-EU exporters.

Declarant status in your own group

If you sell to European distributors, the buyer has the declarant status, buys the certificates and calculates the carbon cost. If you import through your own Dutch BV, your company does all of this itself. It imports in its own name and buys certificates at the EU carbon price. It then sells to European agricultural distributors as a European supplier.

For a first estimate of that carbon cost on your fertiliser shipments to Europe, use the CBAM cost calculator for Morocco.

This is more important for fertilisers than for most other sectors, because their indirect emissions are also in scope. You need to track the data from the production installation to the CBAM declaration. This takes a lot of coordination. If your own group handles this process, you depend less on others.

With the Article 23 licence, your BV declares the import VAT later, in its periodic VAT return. Your company then keeps more cash for every shipment you import through Rotterdam or Amsterdam.

Structure and tax

The Netherlands and Morocco have a double tax treaty. For 2026, Morocco is also outside the Dutch list of low-tax jurisdictions for the conditional withholding tax (Regulation on low-tax and non-cooperative jurisdictions, 2026). Our team checks the current list for your structure. A Moroccan parent company can own the Dutch BV directly.

Morocco also has an Association Agreement with the European Union. Under this agreement, special tariff rules apply to Moroccan goods. These tariff rules are separate from CBAM. The CBAM obligation applies whatever the preferential tariff status of your goods.

Setting up in the Netherlands

A Dutch BV is incorporated by notarial deed and registered with the Chamber of Commerce. Incorporation is done from abroad by power of attorney, with your parent company holding the shares. After registration the BV obtains its VAT number and EORI number and applies for the Article 23 licence and the CBAM authorisation.

Further reading: an EU entity for CBAM, a European entity for critical raw materials and fiscal representation and Article 23.

Frequently asked questions

Do Moroccan fertiliser exports fall under CBAM?

Yes. Fertilisers are one of the six sectors in the definitive phase, which started on 1 January 2026. The other sectors are cement, iron and steel, aluminium, electricity and hydrogen.

Does the EU-Morocco Association Agreement affect CBAM?

The Association Agreement is about import tariffs. CBAM is about the carbon emissions in the goods (embedded carbon). The two are separate. The CBAM obligation applies in addition to any preferential tariff arrangements.

Does the Netherlands have a tax treaty with Morocco?

Yes. The Netherlands and Morocco have a double tax treaty. For 2026, Morocco is also outside the Dutch list of low-tax jurisdictions for the conditional withholding tax on payments to affiliated companies.

Why use a Dutch entity for Moroccan exports?

Your Dutch entity can apply for the authorised CBAM declarant status itself. It imports in its own name and buys certificates directly. It also applies for the Article 23 licence. With this licence, it declares the import VAT later, in its periodic VAT return.