MRE Customs Limit 25000 Dirhams Morocco Rules

This exemption is intended for Moroccans residing abroad who carry out a lucrative activity: employees, merchants, self-employed professionals, seasonal workers, among others. It concerns only items without commercial character, imported in limited quantities.

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The rule is simple, but often misunderstood. Items brought back to Morocco can benefit from total exemption if their value remains below 25,000 dirhams over the year. But this amount cannot be used for a single type of article. Customs gives the example of shoes or ties: an MRE cannot import the equivalent of 25,000 dirhams in only one product category.

The objective is to prevent this exemption intended for personal or family needs from being used to bring in goods intended for resale. As soon as a batch has a commercial character by its nature, number or quantity, it may be subject to declaration and payment of duties and taxes.

Not all goods are covered by this exemption. Mopeds, bicycles except those for children, furniture, household appliances, televisions and similar devices are excluded. Carpets are also regulated: exemption is only allowed for a single carpet.

Customs also specifies that these exemptions and tolerances are granted only once per calendar year. They apply to personal effects transported by the traveler himself, as well as to items that do not have a commercial character.

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In summary:

• the exemption can reach 25,000 dirhams per calendar year;

• it concerns MREs carrying out an activity abroad;

• items must be without commercial character;

• the value cannot be concentrated on a single type of article;

• certain goods are excluded, such as furniture, household appliances.