source:Source: https://www.oc.gov.ma/sites/default/files/reglementation/pdf/2018-05/Instruction%20Commune%20de%20l%27Administration%20des%20Douanes%20et%20Impo%CC%82ts%20Indirects%20et%20De%20l%27Office%20des%20Changes%20Relative%20A%20la%20Gestion%20et%20Au%20Fonctionnement%20Des%20Magasins%20de%20Vente%20sous%20Douane%20du%201er%20De%CC%81cembre%202010.pdf
