The vehicle granted temporary authorisation must be used exclusively for personal purposes. In particular, it must not be made available to third parties, lent, transferred or used for commercial purposes (failure to comply may result in legal proceedings).

Persons authorised to drive a vehicle imported under an AT by a MRE

The vehicle may be driven by the importer’s spouse, descendant or ascendant, provided that these individuals are resident abroad. A resident of Morocco may also drive the vehicle if the importer, who holds the Temporary Admission document, is present amongst the passengers.

Another situation in which a third party, other than the holder of the Temporary Admission authorisation, may drive the vehicle arises when the holder is unable (for a valid reason) to go to the customs office of exit in person to re-export the vehicle.

In this context, if the designated person is resident in Morocco, authorisation may be granted to allow them to drive the vehicle to the customs office of exit. It is issued by the customs office closest to the place of residence in Morocco, provided that documents proving the inability or impediment are presented, together with a duly legalised power of attorney. It is not necessary to obtain this authorisation if the designated person resides abroad, provided they are in possession of the supporting documents (registration certificate, valid roadworthiness certificate, proof of residence abroad, and a power of attorney).

Finally, in the event of the death of the beneficiary of the Temporary Admission scheme, the customs authorities shall grant authorisation to the next of kin (or to any person authorised by them) to repatriate the vehicle abroad or to clear it through customs in accordance with the relevant regulations.

Transfer of the AT to another person

The transfer of the AT may be authorised between persons who do not reside in Morocco, subject to the following conditions:

• The application must be submitted whilst the AT is still valid;
• The transferee must not be responsible for a vehicle whose status has not been regularised, nor must they have exhausted their entitlement under the AT scheme;
• The transferor and the transferee must be resident in the same foreign country;
• The actual presence of the transferor and the transferee.

The last two conditions do not apply when the AT is transferred to the vehicle owner.

It should be noted that:

• Vehicles admitted under the AT scheme may only be transferred to persons resident in Morocco once all applicable duties, taxes and fines have been paid.
• The transfer cannot be carried out if the Temporary Admission has been issued under a power of attorney.

 Emergency return from abroad without the vehicle covered by AT cover

In the event of an emergency return to a foreign country, the AT beneficiary may leave the vehicle in Morocco, but no third party may use it. Again, the vehicle must be re-exported (by the AT beneficiary) before the expiry date of the period granted.

Once the Temporary Admission period has expired, the beneficiary must sign a sworn undertaking to regularise (upon their return to Morocco) the vehicle’s customs status and to resolve any disputes relating to the exceeding of the time limit. 

• Temporary Admission (TA)
• Theft or damage to a vehicle under AT cover
• Vehicle customs clearance: general framework
• Cases where a 90 per cent allowance applies
• Customs clearance for vehicles adapted for people with reduced mobility