MRE VEHICLES
Case of the 90 per cent allowance
French nationals living abroad (MREs) aged 60 or over, who have actually resided abroad for more than ten years*, are eligible for a 90 per cent reduction on the new-car value of passenger cars when clearing their vehicle through customs**, provided that the vehicle meets the required type-approval standards (fitted with a petrol, diesel or hybrid engine, designed to carry up to nine people including the driver, and authorised for use on public roads).
This benefit is limited to a single vehicle and may under no circumstances be granted a second time to the same beneficiary. It is also important to note that this allowance cannot be combined with the ‘seniority allowance’, nor with the benefits provided for under free trade agreements or those intended for Moroccan diplomats and persons of equivalent status, particularly when they are recalled to the Central Administration.
Taxation is determined on the basis of an estimated value corresponding to the vehicle’s condition when new, taking into account the make, model and specifications. This valuation is capped at a maximum of 300,000 Dhs. Any value exceeding this threshold will be subject to the payment of applicable duties and taxes.
* The 90 per cent tax relief cannot be granted to individuals who have previously lived abroad and who have taken up permanent residence in Morocco.
** Motorbikes, quad bikes, kart-cross vehicles and similar vehicles, as well as commercial vehicles, dual-purpose vehicles, motorhomes, vans, pick-ups and double-cab vehicles are not eligible for the 90 per cent reduction.
PLEASE NOTE:
To qualify for the 90 per cent allowance at the time of customs clearance, MREs must appear in person at the customs office of their choice (powers of attorney are not permitted).
DOCUMENTS REQUIRED:
- Please complete the application form (available at www.douane.gov.ma);
- Proof of residence abroad for at least ten years, issued by the consular services (see example at www.douane.gov.ma);
- A copy of a valid residence card, residence permit or foreign passport, showing an address abroad;
- A copy of a valid CNIE or passport;
- Vehicle identification certificate (two copies) issued by the vehicle registration centre in the place of residence in Morocco;
- A copy of the Temporary Admission document;
- Vehicle registration certificate (in the beneficiary’s name);
- Purchase invoice for vehicles less than three months old.
