Morocco Eases Customs Rules for Returning Expats: What You Need to Know

The exemption covers used furniture, personal effects, and worn clothing. Household appliances can also be imported duty-free, but only one item per category: one refrigerator, one stove, one washing machine, and so on. It is not possible to accumulate several identical appliances, even if they are second-hand.

For objects without commercial value, a tolerance is provided up to 30,000 dirhams in total. It is imperative that this amount be distributed among several types of objects. Importing only shoes or ties for a value equivalent to the ceiling is not allowed.

People who have exercised a long-term professional activity abroad can also import used tools and equipment, provided that their value does not exceed 150,000 dirhams. Beyond that, duties and taxes are due according to the rates in force.

Special provisions apply to workers in Gibraltar, street vendors, and students. They too can benefit from the exemption, provided they can justify a stay of at least five years in Gibraltar for those concerned, and produce the required documents.

The exemption is granted for only one move per family. The goods must be imported simultaneously with the return to Morocco. Two successive shipments are authorized provided that:

• all objects are listed in the inventory presented during the first passage;
• both shipments are processed by the same customs office within a maximum period of six months from the date of issuance of the change of residence certificate.
• This certificate is essential. It must be issued by the municipality of the last place of residence or the competent Moroccan consulate. It must clearly specify the applicant’s situation: employee, merchant, student, etc.

Other documents are required:

• A detailed, dated, and signed inventory of personal effects and furniture.
• A specific list, also dated and signed, of used materials and tools (only for people who have exercised a permanent lucrative activity abroad).
• Proof of residence abroad, in the form of a residence permit, work contract, merchant card, or visa for a duration of more than six months.
• All of these procedures allow for an easier return, provided that one prepares well and provides all the required supporting documents. Any attempt to circumvent or abuse can result in the loss of the benefit of the granted exemptions.