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Regulations / Western Sahara

Alcohol regulations in Western Sahara

Licensing, import, labelling and tax rules for spirits. Researched October 2026.

Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.

Status
Partial prohibition
Legal drinking age
18 in Moroccan-administered territory; prohibited in SADR-controlled areas
Legal purchase age
18 in Moroccan-administered territory; prohibited in SADR-controlled areas

Licence to make spirits (distillery and bottling)

Licences needed
Industrial production licence and sanitary authorization (under Moroccan law)
Authority
Office National de Sécurité Sanitaire des Produits Alimentaires (ONSSA) / Ministry of Agriculture (Morocco)
Documents
Technical distillery dossier, sanitary approval, commercial registry (not confirmed for Western Sahara due to absence of local producers)
Fees
not confirmed
Time to obtain
not confirmed

Import licence and registration

Who can import
Moroccan-registered commercial entities holding wholesale alcohol commercialization permits and registered on the PortNet customs portal
Licences or registrations
Special commercialization licence (Arrêté 3-177-66, Art. 52 Code des Douanes), PortNet single window registration (Engagement d'Importation), ONSSA sanitary registration
Authority
Administration des Douanes et Impôts Indirects (ADII) and ONSSA (Morocco)
Documents
Commercial invoice, packing list, bill of lading, certificate of origin, sanitary/analysis certificate, PortNet import declaration
Fees
Standard PortNet and customs filing fees (not confirmed)
Time to obtain
not confirmed

Product and label registration

Required
yes
Process
Sanitary import control and label conformity validation at customs border posts prior to clearance
Authority
Office National de Sécurité Sanitaire des Produits Alimentaires (ONSSA)
Documents and samples
Certificate of chemical/laboratory analysis, certificate of free sale from country of origin, sample labels, commercial invoice
Fees
not confirmed
Renewal
not confirmed
Time to obtain
not confirmed

Import rules

Imports into the Moroccan-administered zone are cleared through Moroccan customs checkpoints (e.g. Laâyoune, Dakhla); all spirit containers exceeding 25 cl require a mandatory fiscal control stamp (vignette fiscale) affixed to the closure; certificates of analysis and origin are mandatory; personal duty-free allowance for arriving adult travellers is 1 litre of spirits or wine; imports into SADR-controlled zones are banned.

Import duty on spirits (HS 2208)

40% ad valorem (basic rate for HS 2208, with some subheadings up to 49%) under the Moroccan Customs Tariff, plus 0.25% Parafiscal Import Tax (TPI).

Excise and taxes

Domestic Consumption Tax (TIC / excise): 25,500 MAD per hectolitre of pure alcohol (255 MAD per litre of pure alcohol) under Moroccan Finance Law 2024; VAT (TVA): 20% applied to the duty- and excise-inclusive CIF value.

Retail and distribution

Only authorized establishments holding a provincial liquor licence (tourist hotels, specialized bars/restaurants, and designated enclosed sections of supermarkets in Laâyoune and Dakhla) may sell alcohol; Arrêté No. 3-177-66 strictly forbids selling or serving alcohol to Muslim Moroccan citizens; sales in SADR-held areas are prohibited; retail premises must close during Muslim religious holidays and daytime hours of Ramadan.

Online sale and delivery

banned

Labelling

Labels must be in French and/or Arabic; mandatory details include product name, alcoholic strength by volume (% ABV), net contents, lot code, name and address of producer and Moroccan importer/distributor, country of origin, health/pregnancy warnings, and the physical customs control stamp affixed over the cap.

Advertising

Banned on broadcast television and radio under Moroccan Law No. 77-03 on Audiovisual Communication; commercial advertising, sponsorship, and public promotion of alcoholic beverages are strictly prohibited or severely curtailed across public media.

Legal definitions of spirits

Governed by Moroccan standards enforced by ONSSA: distilled spirits (HS 2208) adhere to minimum ABV standards aligning with international/EU norms (generally 40% for whisky, 37.5% for rum, gin, and vodka).

Dry or restricted areas

All SADR / Polisario-controlled territory east of the Berm and refugee camps are dry; in Moroccan-administered Western Sahara, all public spaces, streets, beaches, religious areas, and unlicensed establishments are dry; sales are prohibited to Moroccan Muslims.

Recent changes

  • Under the Moroccan Finance Act 2024 (enacted January 1, 2024), the domestic consumption tax (TIC) on pure ethyl alcohol used in distilled spirits was increased from 18,000 MAD to 25,500 MAD per hectolitre of pure alcohol (255 MAD/L of absolute alcohol), impacting prices across Moroccan-administered Western Sahara.
  • The 2024 Finance Act also increased the TIC on wine to 1,500 MAD/hl and on beer to 1,550 MAD/hl.
  • Since 2023–2024, unified parafiscal import tax (TPI) of 0.25% has been applied to all commercial import entries via the ADIL/PortNet customs framework.

Opportunities for exporters

Western Sahara is an extremely small, highly restrictive market limited to high-end hospitality venues and kitesurfing resort camps in Dakhla catering to foreign tourists, expatriates, and UN (MINURSO) personnel. High Moroccan tariffs, steep excise duties (255 MAD/L pure alcohol), and religious restrictions on sales to locals make large-scale export unviable.

Regulators

Sources

  1. Moroccan Ministry of Economy and Finance - Dispositions de la Loi de Finances 2024
  2. Administration des Douanes et Impôts Indirects (ADII) - Guide Douanier et Tarif Intégré
  3. Secrétariat Général du Gouvernement (Morocco) - Arrêté du Directeur Général du Cabinet Royal n° 3-177-66 réglementant le commerce des boissons alcooliques
  4. US TTB - Morocco General Import Requirements & Regulations for Alcoholic Beverages
  5. Human Rights Watch - Off the Radar: Human Rights in the Tindouf Refugee Camps

Selling into Western Sahara or buying from it?