IMPORTS: EXEMPTIONS AND FORMALITIES
Imports in full duty-free: the case of a permanent return
The customs regulations relating to permanent return apply (see Conditions and formalities) to employees, traders, members of the liberal professions, students and certain specific cases (such as workers in Gibraltar who have lived there for at least five years).
In addition to the MRE’s clothing and personal effects (jewellery, computer, etc.), a full exemption from duties and taxes is granted for second-hand furniture and household appliances (limited to one item per category of appliance).
For employees, shopkeepers and members of the liberal professions, the full exemption also applies to family gifts (not exceeding 30,000 dirhams and of a non-commercial nature) as well as to second-hand equipment and tools (not exceeding 150,000 dirhams; otherwise, duties and taxes must be paid on the excess amount).
As regards medicines, there is no excess if they are intended strictly for personal use. In this case, you must provide the relevant medical documents (medical certificate, prescription, etc.).
PLEASE NOTE:
- Exemptions are granted on the basis of one move per family;
- The import of the furniture and the move must take place at the same time;
- If the move is carried out in two stages, all belongings and items must be listed on the inventory list submitted at the time of the first import. Furthermore, both import operations must be carried out by the same customs office within six months (from the date of issue of the certificate of change of residence).
DOCUMENTS TO BE SUBMITTED:
- The original copy of the certificate of change of residence issued either by the local authority of the place of departure or by the consular services, stating the individual’s status: employee, trader, student, etc.;
- A detailed, dated and signed inventory of the personal effects and furniture included in the removal;
- A detailed list of second-hand equipment and tools, dated and signed (for employees, traders and members of the liberal professions).
