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Morocco — CBAM Guide

Fertilisers, Cement and Iron & Steel are Morocco's main CBAM-covered export flows to the EU.

FertilisersCementIron & Steel
First declaration deadline
30 Sep 2027
De minimis threshold
50 t / year
Carbon pricing
None — no Art. 9 deduction
EUA price Q1 2026
€75.36 / tCO₂e
CBAM phase-in 2026
2.5% of full liability
CBAM phase-in 2030
48.5% of full liability

Trade Profile

Morocco is a major phosphate and phosphate-derived fertiliser producer. OCP Group — the world's largest phosphate exporter — is investing in green ammonia production targeting EU markets. Cement clinker and grey Portland cement are exported to EU member states. Steel exports include structural sections and tubes from electric arc furnace operations. Morocco's aluminium default values reflect secondary (recycled) production routes.

Article 9 — Carbon Price Deduction

No deduction

Carbon pricing in Morocco: Morocco does not operate a domestic emissions trading scheme or carbon tax applicable to CBAM-covered goods.

No qualifying carbon price applies to Moroccan production. The full CBAM certificate cost applies to verified embedded emissions above the SEFA benchmark. Morocco's green hydrogen and green ammonia investments (OCP's $7bn platform) will progressively reduce embedded emissions toward zero for future production.

Compliance Insight for Morocco Exporters

Morocco's cement sector carries among the lowest default values in the region (0.90 tCO₂e/t clinker) — efficient producers who verify actual data may find their SEE is below the SEFA benchmark, resulting in zero certificate liability. EAF steel producers should similarly verify actual emissions before assuming default costs apply.

Verify Your Actual Emissions →

Four Steps to Compliance

1
Register in the CBAM Operators Portal
Upload installation identification data: legal name, UN/LOCODE, GPS coordinates, contact person. This enables your EU buyer's authorised declarant to access your verified data.
2
Establish a monitoring plan
Document all energy inputs, production outputs, and emission calculation methodology per the governing EU implementing regulation. This is the foundation for any verified data submission.
3
Engage an accredited verifier
Appoint a third-party verifier accredited under EN ISO/IEC 14065 by an EA-recognised National Accreditation Body. A physical site visit is required before verified data can be submitted.
4
Share verified data with your EU buyer
Provide verified specific embedded emissions to your EU buyer's authorised CBAM declarant before the September 2027 declaration deadline. Verified actual data replaces default values — typically at significantly lower cost.

Key Deadlines

2026
First full reporting year begins
CBAM Regulation fully in force
30 Sep 2027
First CBAM declaration due
Covers goods imported in 2026
2028+
Annual declarations continue
Phase-in increases each year to 2034
2034
Full CBAM liability
100% of certificates required

Calculate your exposure

Estimate your 2026–2034 CBAM certificate costs using your sector, volume, and production route.

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Country Assessment Report

Need a verified, installation-specific CBAM exposure report for Morocco? Our Country Assessment covers default vs actual emission gaps, benchmark comparison, and a 2026–2034 cost trajectory.

Request Assessment →

Default values sourced from IR 2025/2621 (EU Commission). Net costs are illustrative — actual liability depends on verified embedded emissions, SEFA benchmark deduction, and the applicable CBAM phase-in factor. Not legal or compliance advice.