Switzerland has officially added Morocco to the list of countries covered by its reciprocal tax exemption regime for aviation fuel, according to Directive 09 of the Swiss Federal Office for Customs and Border Security (FOCBS). The directive, updated in 2026, allows airlines from listed countries to refuel in Switzerland without paying the mineral oil tax, provided the fuel is used for international flights.
The inclusion of Morocco means that Moroccan airlines, such as Royal Air Maroc, can now benefit from tax-free jet fuel when operating flights to and from Swiss airports. This move is part of a broader effort to harmonize aviation fuel taxation policies and strengthen bilateral air transport relations between the two countries.
The directive also outlines specific conditions, including that the fuel must be loaded into the aircraft's tanks and used for the airline's own operations. Additionally, the directive addresses issues such as advance refueling (fuel taken on board for subsequent legs) and reimbursement procedures for taxes already paid, ensuring clarity for carriers.
This development is expected to reduce operational costs for Moroccan carriers and potentially lead to more competitive airfares on routes between Morocco and Switzerland. It also reflects Switzerland's commitment to maintaining a favorable aviation environment while ensuring compliance with international norms.
