Morocco Eases Vehicle Scrapping Rules for Tourists: New Customs Procedure Unveiled

However, a major incident such as an accident, fire or serious breakdown can make this re-export physically impossible. For this specific situation, the Moroccan customs administration has set up a specific administrative procedure to regularize the status of the vehicle.

This procedure allows the owner of a vehicle that has become unfit for circulation to request clearance on the grounds of "vehicle intended for scrapping". An essential condition is attached to this system: to be exempt from the fines normally applicable, the owner must initiate the steps on his own initiative, before any control action taken by the customs services. The spontaneity of the declaration is therefore a determining factor.

To initiate the regularization, the owner must submit a formal request to the customs office closest to the location of the damaged vehicle. The admissibility of this request is subject to the presentation of a complete file, which must necessarily include the following documents:

• A copy of the temporary admission card;
• The original vehicle registration document (or an official duplicate);
• Four photographs of the vehicle taken from different angles;
• A certificate of unfitness for technical inspection, issued by the Ministry of Transport, or an amicable report in the event of a serious accident;
• An expert report issued by an approved expert;
• A report of findings drawn up by the competent authorities (police, gendarmerie, etc.).

Conversely, failure to comply with this procedure exposes the owner to penalties. It is imperative to avoid certain actions that would put him in breach of customs law. It is strictly forbidden to:

• Abandon the vehicle without notifying customs;
• Sell or transfer it to a third party;
• Send it to the scrapyard without prior customs clearance;
• Wait for the expiration of the AT deadline before reporting the situation.

Such actions may result in the imposition of substantial fines and potentially a customs seizure procedure for the vehicle.

Compliance with the clearance procedure for scrapping is imperative. Rapid and transparent communication with the competent customs authorities is the only guarantee of a regularization in accordance with the law, making it possible to avoid subsequent administrative and financial complications.