Morocco: heated tobacco and herbal heated product regulation, December 2025

In June 2025, the legislature rejected three bills proposed in 2022 that sought to ban the public use and promotion of novel and traditional tobacco products, signalling a resistance to imposing further consumer restrictions.

The 2026 draft budget introduces no new tax measures specifically for HTPs, though they remain subject to general indirect taxes. However, operational changes are imminent under the 2026 Finance Bill, which establishes a digital platform for customs declarations, authorises advanced technological surveillance, and intends to expand tax stamp requirements to include “tobacco alternatives” to combat illicit trade and align with international tracking standards.

This report provides detailed analysis of the current regulatory framework in place in Morocco for heated tobacco and herbal heated products, covering all policy areas from notification and labelling to taxation and sanctions.

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