Moroccan Expats: Duty-Free Import Rules for Personal Items During Home Visits

The application of this regime is subject to three cumulative conditions:
• First, the imported goods must be intended for exclusively personal or family use, excluding any commercial nature.
• Second, these effects must necessarily accompany the traveler upon entry into the territory; separate shipments are not eligible.
• Third, the traveler commits to re-exporting all of these goods at the end of their stay.

Specifically, the duty and tax exemption applies to the following used personal effects, imported in reasonable quantities:

• Personal jewelry;
• A laptop computer;
• A portable musical instrument;
• A wheelchair, manual or electric, as well as orthopedic accessories;
• Personal sports equipment (racket, surfboard, etc.);
• Children’s toys.

It is imperative that these items show signs of use. Goods imported in new condition may be reclassified by customs services and subject to payment of applicable duties and taxes.

However, certain items are explicitly excluded from this tolerance regime. This is notably the case for drones and remote-controlled motorized scale models, whose importation is subject to prior authorization. Similarly, any goods whose nature or quantity would suggest a disguised professional or commercial use will be excluded from the benefit of the franchise and treated as a standard commercial import.

Procedurally, the importation of certain goods may require filing a temporary admission declaration. This free formality does not involve any payment but constitutes a commitment to re-export. In case of non-compliance with this commitment (if the object is sold, given away, or lost on Moroccan territory), the declarant is required to contact customs services to regularize the situation by paying the corresponding duties and taxes.

Failure to comply with any of these provisions, whether it concerns the nature of the goods, their quantity, or the obligation to re-export, cancels the benefit of the franchise. The goods concerned are then subject to the common law regime of importation, which implies full payment of applicable customs duties and taxes.