{"id":6450,"date":"2023-04-27T15:51:16","date_gmt":"2023-04-27T13:51:16","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=6450"},"modified":"2023-04-27T15:51:16","modified_gmt":"2023-04-27T13:51:16","slug":"publication-par-ladministration-des-douanes-et-impots-indirects-de-la-circulaire-n-6449-211-relative-a-la-tva-appliquee-aux-importations-des-produits-et-materiels-destines-a-un-usage","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma2026\/publication-par-ladministration-des-douanes-et-impots-indirects-de-la-circulaire-n-6449-211-relative-a-la-tva-appliquee-aux-importations-des-produits-et-materiels-destines-a-un-usage\/","title":{"rendered":"Publication, par l\u2019Administration des douanes et imp\u00f4ts indirects, de la circulaire n\u00b0 6449\/211 relative \u00e0 la TVA appliqu\u00e9e aux importations des produits et mat\u00e9riels destin\u00e9s \u00e0 un usage exclusivement agricole"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">L\u2019 Administration des douanes et imp\u00f4ts indirects (ADII) a publi\u00e9 la&nbsp;circulaire n\u00b0 6449\/211 du 20 avril 2023&nbsp;relative \u00e0 la TVA appliqu\u00e9e aux importations des produits et mat\u00e9riels destin\u00e9s \u00e0 un usage exclusivement agricole.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En application des dispositions du&nbsp;d\u00e9cret n\u00b0 2-23-335 du 19 avril 2023&nbsp;pr\u00e9voyant une modification de la proc\u00e9dure d\u2019octroi de l\u2019attestation d\u2019importation en exon\u00e9ration de la TVA des produits et mat\u00e9riels destin\u00e9s \u00e0 un usage exclusivement agricole, et conform\u00e9ment \u00e0 l\u2019article 123, 15\u00b0, du Code g\u00e9n\u00e9ral des imp\u00f4ts, cette circulaire a pour objet de pr\u00e9ciser les formalit\u00e9s \u00e0 accomplir selon le mat\u00e9riel import\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle concerne les formalit\u00e9s relatives aux produits phytosanitaires et mat\u00e9riel g\u00e9n\u00e9tique animal et v\u00e9g\u00e9tal import\u00e9s et destin\u00e9s \u00e0 un usage exclusivement agricole&nbsp;ainsi que celles relatives aux autres produits et mat\u00e9riels import\u00e9s destin\u00e9s \u00e0 un usage exclusivement agricole.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cas o\u00f9 les importateurs n\u2019ont pas accompli ces formalit\u00e9s r\u00e8glementaires, ils peuvent b\u00e9n\u00e9ficier du remboursement de la TVA acquitt\u00e9e \u00e0 l\u2019importation en adressant une demande de remboursement \u00e0 la Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) selon les modalit\u00e9s pr\u00e9vues par la&nbsp;circulaire n\u00b0 6449\/211.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est de la responsabilit\u00e9 de l\u2019importateur de produire l\u2019attestation d\u2019exon\u00e9ration et de la joindre \u00e0 sa d\u00e9claration d\u2019importation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette exigence restera en vigueur jusqu\u2019\u00e0 ce que l\u2019\u00e9change informatique entre l\u2019ADII et la DGI soit automatis\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source : <\/strong>Administration des douanes et imp\u00f4ts indirects, Accueil, La Douane marocaine, Nos textes l\u00e9gislatifs et r\u00e9glementaires, Circulaires,\u00a0Circulaire n\u00b0 6449\/211\u00a0relative \u00e0 la TVA appliqu\u00e9e aux importations des produits et mat\u00e9riels destin\u00e9s \u00e0 un usage exclusivement agricole\u00a0:\u00a0<a href=\"https:\/\/www.douane.gov.ma\/web\/guest\/circulaires#https:\/\/www.douane.gov.ma\/circulaires\/dernierContentEntriesParTerme.jsf?cc=1&amp;ami=1&amp;\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.douane.gov.ma\/web\/guest\/circulaires#https:\/\/www.douane.gov.ma\/circulaires\/dernierContentEntriesParTerme.jsf?cc=1&amp;ami=1&amp;<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/pagelt.com\/lexisma2026\/wp-content\/uploads\/2023\/04\/circulaire_91947.pdf\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;la circulaire dans son int\u00e9gralit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pas encore utilisateur Lexis\u00aeMA&nbsp;? &nbsp;R\u00e9servez imm\u00e9diatement votre d\u00e9monstration sur <a href=\"https:\/\/info.lexis.ae\/demande-de-d%C3%A9mo-lexis-ma\/\">Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pour d\u00e9couvrir davantage d\u2019actualit\u00e9s et d\u2019autres contenus juridiques disponibles, rendez-vous sur <a href=\"http:\/\/www.lexisma.com\/\">LexisMA.com<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019 Administration des douanes et imp\u00f4ts indirects (ADII) a publi\u00e9 la&nbsp;circulaire n\u00b0 6449\/211 du 20 avril 2023&nbsp;relative \u00e0 la TVA appliqu\u00e9e aux importations des produits et mat\u00e9riels destin\u00e9s \u00e0 un [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-6450","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - 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