IMPORTS: EXEMPTIONS AND FORMALITIES
Duty-free imports: the case of a temporary stay
In addition to clothing, a full exemption from import duties and taxes is granted for items for the personal use of Moroccans living abroad (jewellery, a computer, a wheelchair, etc.), provided they are carried by the traveller themselves. In this case, no customs formalities are required. These items are regarded as accompanied luggage and must be re-exported at the end of the stay in Morocco. If they are not re-exported, the applicable duties and taxes must be paid.
The full exemption also applies to family gifts imported by Moroccans living abroad who are in gainful employment overseas (subject to proof), provided that the total value does not exceed 25,000 dirhams and that the gifts are not of a commercial nature. This exemption may be claimed once per calendar year.
It is important to note that certain items are not eligible for this full duty-free allowance when imported temporarily (e.g. mopeds, bicycles, furniture, carpets (limited to one), household appliances, televisions and similar items).
As regards medicines, Moroccan nationals living abroad may import them duty-free provided they are intended strictly for personal use. In this case, the relevant medical documents (medical certificate, prescription, etc.) must be presented, and the MRE must sign an undertaking guaranteeing that any unused medication will be returned at the end of their stay in Morocco.
Apart from these allowances, any other imported goods will require a customs declaration, accompanied by payment of the applicable duties and taxes. If the relevant payments are not made, it is possible to place these goods in storage (for a maximum of 45 days pending regularisation or re-export) at the customs office of entry (a storage fee must be paid).
