The Temporary Admission (TA) scheme allows Moroccans living abroad to temporarily bring their personal vehicle, registered abroad, into Morocco, whilst benefiting from an exemption from duties and taxes.

Duration

This facility is granted for a maximum period of six months, either consecutively or spread over a calendar year (see the cases of overlap between one year and the next and of arrivals at the end of the year at www.douane.gov.ma). The online Technical Notes are available via this link.

A vehicle imported under the AT scheme must be re-exported before the expiry of the statutory time limit, failing which a penalty will be imposed. The amount of this penalty is determined according to the length of time by which the deadline has been exceeded. It also depends on whether or not the AT beneficiary has voluntarily come forward (in the event of seizure) to regularise the vehicle’s status. The various amounts of this penalty are available on the website www.douane.gov.ma.

Beneficiaries

Moroccans living abroad who are eligible for this scheme are those in gainful employment, such as employees, traders, self-employed professionals, etc. It also applies to Moroccan pensioners or students living abroad. Seasonal workers must provide proof of having spent at least six months abroad.

Means of transport concerned

The modes of transport covered by this scheme include:

• Private passenger vehicles (including hire cars and taxis) registered with standard or provisional number plates;
• Light commercial vehicles (pick-ups, vans, minivans, etc.) with a fully enclosed body (without side windows and not fitted with rear seats) registered with standard or provisional number plates;
• Second-hand ‘heavy goods’ vehicles (lorries, coaches, etc.), subject to certain conditions (see douane.gov.ma);
• Motorhome;
• A scooter or motorbike, with or without a sidecar, with an engine capacity of more than 50 cm³ (For motorbikes not subject to registration, the applicable duties and taxes must be paid).

We recommend that you visit the website www.douane.gov.ma for detailed information on what a vehicle may (or may not) carry in order to be granted Temporary Admission. This is particularly important when it comes to the transport of commercial goods.

Formalities

Registration for temporary admission takes place on board ships travelling to Morocco or at border offices (see ‘Documents to be provided’). A printed document is then issued to the holder of the TA, which must be presented during any checks carried out within the national territory. If this document is lost, an application for a replacement may be made at the customs office nearest to the Moroccan national’s place of residence in Morocco, by submitting a report of loss issued by the police or the Gendarmerie.

When leaving Morocco, a customs visa will be affixed to the AT document. It is essential to keep this document so that you can provide proof of the vehicle’s export, should the need arise.
 

• Terms and conditions of use and circulation under AT
• 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