Steps to follow
An MRE returning permanently to Morocco may clear their vehicle through customs at customs offices, either upon arrival at the border or within the country after being granted Temporary Admission. On the basis of
Required documents
and following payment of the applicable duties and taxes, a receipt and a certificate of customs clearance will be issued to the beneficiary by the customs authorities.
It should be noted that, in the case of customs clearance following Temporary Admission, a fine (2,000 Dhs) and stamp duty are payable.
Required documents
Customs Clearance
- Vehicle registration certificate for a car or motorbike (original + photocopy)
- Proof of identity (passport or national identity card)
- Original purchase invoice for motor vehicles and motorcycles that are three (03) months old or younger
- Power of attorney, legalised by the relevant authorities abroad, issued by the owner of the motor vehicle or motorcycle (if the vehicle does not belong to the applicant)
- If customs clearance is carried out under the Temporary Admission scheme:
- Identification certificate in duplicate, issued by the relevant registration centre
- Original copy of the Temporary Admission document
Requirements to be met
Customs clearance is permitted for vehicles less than five years old. This age limit may be extended to up to ten years for certain vehicles*, in the case of a retired French national living abroad who can prove they have actually resided abroad for at least ten years, or who is returning to France permanently. These conditions are closely linked to the identification certificates (required for customs clearance) issued by vehicle registration centres (for further details on vehicle type-approval, see www.mtpnet.gov.ma).
The ten-year limit also applies to vehicles fitted out abroad for people with special needs (physical disabilities).
*Vehicles with the steering wheel on the inside and a maximum of 9 seats.
Duties and taxes
The cumulative rate of duties and taxes relating to the customs clearance of a vehicle is around 41.3 per cent. This applies to the vehicle’s value when new (generally determined on the basis of international price guides), after any reduction (ranging from 0 to 25 per cent depending on the vehicle’s age) that may be granted. It should be noted that, for a Moroccan national residing abroad (MRE) returning permanently to Morocco, the deduction rate applied is higher, as an ‘age allowance’ (relating to the vehicle’s age) is applied to vehicles less than three years old (see the applicable rates at www.douane.gov.ma).
To calculate the duties and taxes payable accurately, the Customs Authority provides MREs with a simulator (see the MCV section on the website www.douane.gov.ma) for the customs clearance of a motor vehicle or a two-wheeled motorcycle with an engine capacity exceeding 80 cm³ that is registered abroad.
MCV also offers a specific level of simulation for:
- MREs who meet the criteria for the 90 per cent allowance, and
- MREs eligible for the three (03)-year age allowance for passenger cars, granted in connection with a permanent return to Morocco.
