MRE VEHICLES
VEHICLE CUSTOMS CLEARANCE: GENERAL FRAMEWORK
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 retired French nationals living abroad (MREs) who can prove they have actually resided abroad for at least ten years, or who are returning to the country 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 adapted abroad for people with special needs (physical disabilities).
*Vehicles with the steering wheel on the inside and a maximum of 9 seats.
Steps to follow
An MRE arriving in Morocco for a temporary stay or to return permanently may clear their vehicle through customs at customs offices, either on arrival at the border or within the country once they have been granted Temporary Admission*. On the basis of the documents to be supplied and the following payment of the applicable duties and taxes, the customs authorities will issue a receipt and a certificate of customs clearance to the beneficiary.
It should be noted that, in the case of customs clearance following Temporary Admission, a fine (2,000 Dhs) and stamp duty are payable.
* Motorcycles not subject to registration are not eligible for the AT scheme. They must be cleared through customs at the port of entry
Customs Clearance
- Vehicle registration document for a car or motorbike (original + photocopy);
- Proof of identity (passport or national identity card);
- Original purchase invoice for cars and motorbikes that are three (03) months old or younger;
- A 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);
- Furthermore, if customs clearance is carried out under the Temporary Admission scheme:
- An identification certificate in duplicate issued by the relevant registration centre;
- Original copy of the Temporary Admission document.
The cumulative rate of duties and taxes relating to the customs clearance of a vehicle is around 41.3 per cent. It is applied to the vehicle’s value when new (generally determined on the basis of international price guides), after any allowance (ranging from 0 to 25 per cent depending on the vehicle’s age) has been granted.
It should be noted that, for a Moroccan national living abroad (MRE) returning permanently to Morocco, the deduction rate applied is higher because an ‘age allowance’ (based on 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 Moroccans living abroad (MREs) with a simulator (see MCV) for the customs clearance of a motor vehicle or a two-wheeled motorcycle with an engine capacity exceeding 80 cm³ that is registered abroad.
