MRE Retirees: How to Obtain a 90% Customs Duty Exemption?

To be eligible, the applicant must imperatively meet several cumulative criteria:

• Be an MRE aged 60 or over.

• Prove an effective residence abroad for a minimum of ten years.

• Not be considered as having definitively resettled in Morocco (the status of resident abroad must be maintained at the time of importation).

• Regarding the vehicle itself, the exemption applies only to homologated passenger cars (HS position EX. 87.03). These must be equipped with a gasoline, diesel or hybrid engine, and designed to transport a maximum of nine people, including the driver, in accordance with the information on the registration certificate. The vehicles must be authorized to circulate on public roads.

The following are explicitly excluded:

• Motorcycles, quads, karts and similar vehicles.

• Utility vehicles.

• Multipurpose vehicles.

• Motorhomes.

• Vans, pickups and double cabs. The homologation is the responsibility of the Ministry in charge of Transport.

It is important to note that this tax advantage is subject to several restrictions:

• It can only be granted once per beneficiary during their lifetime.

• The tax base after the exemption is the estimated value of the vehicle when new, capped at 300,000 Dirhams. Any value exceeding this ceiling will be subject to the full payment of the normally applicable duties and taxes.

• The benefit of this 90% exemption cannot be combined with other schemes, such as:

• The "aging" advantage applicable in the event of a definitive return.

• The benefits resulting from tariff or free trade agreements concluded by Morocco.

• The customs facilities granted to Moroccan diplomats and assimilated personnel recalled to the central administration.

• Procedurally, the MRE meeting the conditions must personally submit their application to the customs office of their choice. Proxy procedures are not allowed to benefit from this specific exemption. The applicant must compile a file containing all the required supporting documents.

The file to be submitted must include the following documents:

• The specific application form (available in French and Arabic versions).

• A copy of the Moroccan National Identity Card or valid passport.

• A copy of the residence card, residence permit or valid foreign passport attesting to the address abroad.

• A consular registration certificate dated less than six months, confirming at least ten years of residence abroad.

• A copy of the Temporary Admission card for the vehicle.

• The vehicle registration certificate in the name of the beneficiary (or a document proving the transfer of ownership).

• A vehicle identification certificate issued by the Moroccan registration center.

• The purchase invoice for vehicles less than three months old. The completeness and compliance of this file are essential for the processing of the exemption application.