Vietnam is a signatory of the World Trade Organization (WTO) Information Technology Agreement (ITA) of 1996, but is not a signatory of its 2015 expansion (ITA II).

Morocco has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.

Morocco has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Signatures.

Law No. 31/08 on the protection of consumers, promulgated by the Royal Decree No. 1-11-03), provides a comprehensive consumer protection framework that applies to online transactions.

Morocco has not signed the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

It is reported that the de minimis threshold, that is the minimum value of goods below which customs do not charge duties, is USD 135, below the 200 USD threshold recommended by the International Chamber of Commerce (ICC).

Registration of ".ma" domain name is unrestricted. However, it is required that an administrative contact who must be a natural person established in Morocco manages the domain name with the registrar and Telecommunications Authority (ANRT).

Under the e-commerce title in Art. 151 of the 2022 version of the General Instructions on Foreign Exchange Operations, innovative start-ups are allowed to pay up to 1,000,000 dirhams (approx. 100,000 USD) per calendar year for the import of services related to their business by international payment cards. The limit was pegged at 500,000 dirhams (approx. 50,000 USD) in the 2019 General Instruction.

According to Art. 151 of the 2022 version of the General Instructions on Foreign Exchange Operations, the amounts relating to payments of current e-commerce transactions include up to a limit of 200. 000 dirhams (approx. 20,000 USD) per calendar year and per beneficiary, for entities incorporated under Moroccan law and not holding an account in foreign currency or convertible dirhams, determined on the basis of (i) 100% of the amount of corporate income tax (IS) or personal income tax (IR) for companies subject to this tax, or the amount of the minimum contribution paid by companies, cooperatives subject to corporate income tax and branches registered with the Bureau de Change for the last fiscal year; (ii) 100% of the amount of the tax of the last fiscal year offset against the tax credit for companies with tax credit.

Online purchases for individuals in Morocco are capped at 15,000 dirhams (about USD 1,500) per recipient per calendar year in line with Art. 151 of the 2022 General Instruction of Foreign Exchange Operations. The current limit was revised under the 2019 General Instructions from 10,000 dirhams in 2013 and remains the same in 2022.

According to Art. 13 of Law No. 53-05 relating to the electronic exchange of legal data, the import, export, supply, operation, or use of means or cryptographic services is subject to a prior statement and prior approval from the authority. The purpose of the provision is to prevent the use of cryptographic services for illegal purposes and to protect the interests of national defense, and the internal or external security of the State.
According to Decree 2-13-881, adopted in 2015, the responsibility for authorizing and monitoring “electronic certifications,” including encryption, shifted from the Telecommunications Regulator 'ANRT' to the military’s General Directorate for the Security of Information Systems. It is reported that the civil society advocates found the change of authorities problematic, given the lack of accountability and oversight at military institutions.

According to Art. 14 of Law 24-09 of 2011 relating to the safety of products, declaration of conformity for industrial products to their relevant Moroccan standards (NM) is the sole responsibility of the manufacturer or importer. In the absence of Moroccan standards, the producer can rely on international standards. In case the producers do not have the means to evaluate their products, they are allowed to rely on an external body. This body must however be recognized by Morocco.
With effect from 1 February 2020, it is reported that the Government, in pursuance of Law 24-09 complemented by Decree No 2-212-502 and Order No 3873-12, introduced a new Verification of Conformity Program for goods imported into Morocco. Under the new program, the verification is supposed to take place in the country of export or on arrival at the border in Morocco. Products subject to border control include electrical items such as mobile phone chargers and circuit breakers, while goods subject to verification prior to export include electrical equipment within certain voltage limits, and equipment related to electromagnetic compatibility, and are required to be accompanied by a Certificate of Conformity (CoC). The transitional period during which manufacturers could continue to export in Morocco without the CoC was until April 2020. Organizations officially recognized to issue the relevant certifications of conformity include Bureau Veritas, TUV Rheinland, Applus Fomento, and SGS.

According to Arts. 14-15 of Decree No. 24-96 on postal and telecommunication services, terminal equipment intended to be connected to a public telecommunications network must be subject to prior approval issued by the National Telecommunications Regulatory Agency (ANRT), or by a laboratory approved by the Agency to test and measure telecommunications equipment. With regard to radioelectric installations, approval of equipment is required in all cases, whether they are intended to be connected to a public telecommunications network or not.

Art. 8 of Law No. 77-03 on Audiovisual Communication includes some local content requirements to audiovisual operators including: to promote Moroccan artistic creation and encourage local production; to ensure that as many regions of the country as possible benefit from sufficient coverage of radio and television programs; to give preference to national audiovisual production in the composition of their program offer; and to make maximum use of Moroccan resources for the creation of audiovisual works and the presentation of their programming, unless such a practice proves difficult to achieve because of the nature of the service, in particular its specialized content or format or the use of other languages. It is not clear whether the law applies to online content.