MRE VEHICLES
CUSTOMS CLEARANCE FOR VEHICLES ADAPTED FOR PEOPLE WITH REDUCED MOBILITY
Eligibility criteria and tax relief
Vehicles that are less than 10 years old and have been specially adapted* abroad for people with specific needs (physical disability) are eligible for customs clearance.
This type of vehicle is subject to a minimum import duty of 0 per cent (VAT at the standard rate of 20 per cent is payable).
This tax benefit may only be granted once every five years (from the date of registration of the first car in Morocco). It is important to note that a vehicle eligible under this scheme must be used exclusively by the beneficiary (it may not be transferred, even free of charge, without the prior authorisation of the competent authority).
* Vehicle specifications:
– Accommodation must be appropriate to the type of disability (see the document ‘Disabilities and Accommodation’ on the website www.douane.gov.ma);
– With an engine capacity not exceeding 2,000 cm³ for petrol-powered cars and 2,400 cm³ for diesel-powered cars;
– Fitted with ABS, airbags, tubeless tyres and a speed limiter.
Steps to follow
To qualify for the 0% import duty, an application must be submitted to the Central Administration (Investment and Special Schemes Department), accompanied by the required documents (see ‘Documents to be provided’).
Once authorisation to benefit from this import duty has been granted to the beneficiary, they must obtain a type-approval certificate and an identification certificate from the Ministry of Transport. The vehicle’s entry into Morocco for the purpose of completing these procedures is authorised by the customs authorities at the point of entry, subject to payment of the applicable duties and taxes. Once all these steps have been completed, customs clearance formalities may be carried out at any customs office. A customs clearance certificate, required for registration purposes, will then be issued to the beneficiary.
TO QUALIFY FOR THE 0% IMPORT DUTY
- An application bearing the endorsement of the Ministry responsible for disability matters;
- A medical certificate issued by doctors in the public or private sector, and approved by the prefectural or provincial medical commission based at the Ministry of Health’s regional office in the prefecture or province where the doctor who issued it practises;
- A certified true copy of the national identity card or electronic national identity card;
- A certified true copy of a valid Category B driving licence, stating the modifications the vehicle in question must have;
- The original purchase invoice for cars that are three months old or younger.
ADDITIONAL INFORMATION FOR CUSTOMS CLEARANCE
- A copy of the Temporary Admission document issued by the customs office of entry;
- A certified true copy of the type-approval certificate issued by the Ministry responsible for transport;
- Two copies of the identification certificate issued by the Ministry of Transport.
