Morocco Offers 90% Customs Discount for Retired Expats’ Vehicles

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

• Be an MRE aged at least 60 years old.
• Prove effective residence abroad for a minimum duration of ten years.
• Not be considered as having permanently resettled in Morocco (foreign resident status must be maintained at the time of import).
• Regarding the vehicle itself, the reduction applies only to approved passenger cars (HS position EX. 87.03). These must be equipped with a petrol, diesel or hybrid engine, and designed to transport a maximum of nine people, including the driver, according to the vehicle registration document. Vehicles must be authorized to circulate on public roads.

Explicitly excluded are:

• Motorcycles, quads, karts and similar vehicles.
• Utility vehicles.
• Mixed-use vehicles.
• Motorhomes.
• Vans, pick-ups and double cabs. Approval is the responsibility of the Ministry in charge of Transport.

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

• It can only be granted once per beneficiary during their lifetime.
• The calculation basis for taxation after reduction is the estimated value of the vehicle when new, capped at 300,000 Dirhams. Any value exceeding this cap will be subject to full payment of normally applicable duties and taxes.
• The benefit of this 90% reduction cannot be combined with other schemes, such as:
• The so-called "aging" benefit applicable in case of permanent return.
• Benefits arising from tariff or free trade agreements concluded by Morocco.
• Customs facilities granted to Moroccan diplomats and similar officials recalled to central administration.
• Procedurally, the MRE meeting the conditions must personally submit their application to the customs office of their choice. Applications by proxy are not accepted for this specific reduction. The applicant must compile a file containing all required supporting documents.

As for the file to be submitted, it must include the following documents:

• The specific application form (available in French and Arabic versions).
• A copy of the valid National Identity Card or Moroccan passport.
• A copy of the residence card, residence permit or valid foreign passport proving the address abroad.
• A consular registration certificate less than six months old, confirming at least ten years of stay abroad.
• A copy of the vehicle’s Temporary Admission card.
• The vehicle registration certificate in the beneficiary’s name (or a document proving 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 conformity of this file are essential for processing the reduction request.