MRE VEHICLES
LOSS OR DAMAGE TO A VEHICLE UNDER INSURANCE COVER
Damaged vehicle (accident, fire, etc.)
A vehicle imported into Morocco under the Temporary Admission scheme which has sustained serious damage as a result of an accident, fire, etc., may either be re-exported abroad or cleared through customs as scrap metal, in accordance with the applicable regulations. Once this formalisation has been completed, the Temporary Admission document must be submitted to the customs department so that the transaction can be cleared in the computer system.
If the beneficiary chooses to clear the vehicle through customs, an application must be submitted to the customs office nearest to the vehicle’s location. It must be accompanied by the required documents.
It should be noted that customs clearance for the vehicle may be carried out through a local authorised insurance and assistance organisation, or by an assistance company acting as a correspondent for the vehicle’s insurer abroad.

- A copy of the Temporary Admission document;
- The original vehicle registration certificate or a duplicate thereof;
- Four photographs of the vehicle (taken from different angles);
- The accident report issued by the relevant authorities, where applicable, or a mutually agreed statement for vehicles involved in an accident;
- An expert report drawn up by an accredited expert.
Importing spare parts for vehicle repairs
In the event of a vehicle breaking down or being damaged, the beneficiary of the AT scheme may import, free of duties and taxes, the spare parts essential for the repair.

- Submit an import application via a support company authorised by the Customs Authority (see the list of companies published in the customs guide for Moroccans living abroad, available at douane.gov.ma).
- Re-export defective parts and components, or clear them through customs by paying the relevant duties and taxes. This regularisation procedure, whether by re-export or customs clearance, must be completed before the expiry of the AT’s validity period.
Missing vehicle (stolen, etc.)
In the event of theft or the disappearance of a vehicle under temporary admission (TA), the beneficiary remains liable for the duties and taxes payable on its importation. They may, however, leave Moroccan territory subject to the following conditions:
- Either to pay the duties and taxes normally due;
- Or to provide the customs office of exit with a undertaking (signed by the holder of the temporary admission permit or by their insurer) to regularise the customs status of the stolen vehicle within a period not exceeding one year.

