Moroccan Expats Face Strict Rules for Transferring Temporary Vehicle Imports

A technical question frequently arises: is it possible to transfer the benefit of this customs status from one MRE to another? Moroccan regulations answer in the affirmative but frame this operation with a precise procedure and strict eligibility conditions.

The transfer of a vehicle under TA consists of an official change of the name of the beneficiary of the customs regime. It is therefore not a simple loan or driving authorization, but an administrative process that must be validated by the services of the Customs and Indirect Taxes Administration. This procedure has the effect of transferring the legal responsibility of the vehicle with regard to the TA regime.

For this transfer to be authorized, several cumulative conditions must be met:

• The operation must imperatively take place during the validity period of the initial temporary admission card.
• The new beneficiary must not hold any other vehicle under ongoing TA in their name.
• The new beneficiary must not have exhausted their annual quota of 180 days.
• Both parties, the transferor and the beneficiary, must prove habitual residence abroad.
• Both MREs must, in principle, be domiciled in the same country. However, this condition can be waived if the new beneficiary is the legal owner of the vehicle (name appearing on the registration document).

The process is carried out directly with the competent customs services, either at the entry office on the territory or at a regional office. It requires the physical presence of both MREs concerned; a power of attorney is not deemed sufficient to complete this formality. Applicants must present a file containing the following documents:

• The vehicle registration document.
• Passports or identity documents of both parties.
• Proof of residence abroad for each.
• The valid temporary admission card.
• A written and co-signed transfer request.
After verification, a new TA title is established in the name of the new beneficiary.

It is important to note certain formal prohibitions. The following are thus prohibited:

• The transfer of the vehicle to a person residing in Morocco without prior customs clearance.
• Simple transfer for vehicles that are subject to a guarantee or another specific customs regime, such as leasing or rental.
• Failure to comply with this regulatory framework exposes offenders to sanctions and fines.