{"id":8515,"date":"2025-01-06T13:02:41","date_gmt":"2025-01-06T12:02:41","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=8515"},"modified":"2025-01-06T13:02:41","modified_gmt":"2025-01-06T12:02:41","slug":"mise-en-ligne-par-ladministration-des-douanes-et-impots-indirects-adii-de-la-circulaire-n-6619-210-mettant-en-relief-les-principales-dispositions-douanieres-de-la-loi-de-finances-pour","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma2026\/mise-en-ligne-par-ladministration-des-douanes-et-impots-indirects-adii-de-la-circulaire-n-6619-210-mettant-en-relief-les-principales-dispositions-douanieres-de-la-loi-de-finances-pour\/","title":{"rendered":"Mise en ligne par l\u2019Administration des douanes et imp\u00f4ts indirects (ADII) de la circulaire n\u00b0 6619\/210 mettant en relief les principales dispositions douani\u00e8res de la loi de finances pour l\u2019ann\u00e9e budg\u00e9taire 2025"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La circulaire rappelle tout d\u2019abord les modifications apport\u00e9es par la loi de finances 2025 (article 3) \u00e0 certaines dispositions douani\u00e8res pr\u00e9vues par le Code des douanes et imp\u00f4ts indirects (CDII),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00e0 savoir :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Instauration de l\u2019obligation du paiement \u00e9lectronique<\/strong>\u00a0des droits et taxes douaniers, ainsi que des amendes et autres montants dus (article 95-1\u00b0) ;<\/li>\n\n\n\n<li><strong>Soutien de la r\u00e9alisation et de l\u2019exploitation<\/strong>\u00a0du projet strat\u00e9gique portant sur le \u00ab Gazoduc Africain &#8211; Atlantique \u00bb (article 164-1\u00b0) ;<\/li>\n\n\n\n<li><strong>Exon\u00e9ration des biens, mat\u00e9riels et marchandises import\u00e9s<\/strong>\u00a0par ou pour le compte des repr\u00e9sentations de la F\u00e9d\u00e9ration Internationale de Football Association (FIFA) au Maroc et des institutions qui leur sont affili\u00e9es (article 164-1\u00b0) ;<\/li>\n\n\n\n<li><strong>Suppression de la Ligue Nationale de Lutte contre les Maladies Cardio-Vasculaires<\/strong>\u00a0de la liste des organismes b\u00e9n\u00e9ficiant du taux r\u00e9duit de 2,5 % au titre du droit d\u2019importation (article 164 bis-1) ;<\/li>\n\n\n\n<li><strong>Instauration de la taxe int\u00e9rieure de consommation<\/strong>\u00a0sur les substituts nicotiniques sans tabac et les cigarettes \u00e9lectroniques jetables (article 182) ;<\/li>\n\n\n\n<li><strong>Instauration d\u2019un nouveau d\u00e9lit douanier<\/strong>\u00a0relatif \u00e0 la d\u00e9tention sans justification des scell\u00e9s douaniers, leur fourniture ou leur utilisation en infraction aux dispositions de l\u2019<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/1977\/codeDouanesImpotsIndirects\/Titre_II_-_DE_L_ACTION_DE_L_ADMINISTRATION.html#zGqgdQQMsscMbLdJFSYNdc\">article 40 bis du CDII\u00a0<\/a>(articles 281 et 282 bis) ;<\/li>\n\n\n\n<li><strong>All\u00e8gement des sanctions applicables aux d\u00e9lits douaniers<\/strong>\u00a0(articles 279 quater et 282 bis) ;<\/li>\n\n\n\n<li><strong>Cons\u00e9cration de l\u2019\u00c9tat de droit et de la transparence<\/strong>\u00a0des proc\u00e9dures douani\u00e8res (article 95 bis ajout\u00e9).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Les autres dispositions de la circulaire traitent des apports de la loi de finances 2025 en rapport avec :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les tarifs des droits de douane<\/strong>\u00a0(article 4 de la LF 2025) ;<\/li>\n\n\n\n<li><strong>Les taxes int\u00e9rieures de consommation<\/strong>\u00a0(article 5 de la LF 2025) ;<\/li>\n\n\n\n<li><strong>Le r\u00e9gime fiscal de faveur<\/strong>\u00a0accord\u00e9 \u00e0 l\u2019importation de certains animaux et produits agricoles (article 6 de la LF 2025) ;<\/li>\n\n\n\n<li><strong>La r\u00e9duction de la taxe sur les bois import\u00e9s<\/strong>\u00a0pour les meubles fabriqu\u00e9s en bois (article 7 de la LF 2025) ;<\/li>\n\n\n\n<li><strong>La Taxe sur la valeur ajout\u00e9e \u00e0 l\u2019importation<\/strong>\u00a0(article 8 de la LF 2025) ;<\/li>\n\n\n\n<li><strong>La taxe sp\u00e9ciale sur le ciment<\/strong>\u00a0(article 8 de la LF 2025) ;<\/li>\n\n\n\n<li><strong>Un rappel de certaines mesures fiscales.<\/strong><\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">Source<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Administration des douanes et imp\u00f4ts indirects (ADII)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/www.douane.gov.ma\/dms\/loadDocument?documentId=95253&amp;application=circulaire\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;le document.<\/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\/ma-d\u00e9mos-solutions-lexisnexis-au-maroc\" target=\"_blank\" rel=\"noreferrer noopener\">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\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La circulaire rappelle tout d\u2019abord les modifications apport\u00e9es par la loi de finances 2025 (article 3) \u00e0 certaines dispositions douani\u00e8res pr\u00e9vues par le Code des douanes et imp\u00f4ts indirects (CDII), [&hellip;]<\/p>\n","protected":false},"author":3,"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-8515","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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