MRE Morocco Return Customs Exemption Increased to 40000 Dirhams

As part of the Marhaba 2026 operation, this ceiling increases from 30,000 to 40,000 dirhams. This measure concerns MREs who settle permanently in Morocco and import, in addition to articles constituting their moving, personal effects and non-commercial items.

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The circular specifies that this increase takes into account the effect of inflation. The MREs concerned can thus benefit from total exemption from customs duties and other rights and taxes due on import, up to 40,000 dirhams for this category of items.

This advantage does not mean, however, that all goods can be imported without limit. The document specifies that the value of 40,000 dirhams cannot be allocated to a single item. For example, an MRE cannot import the equivalent of 40,000 dirhams solely in ties or footwear items.

For MREs who are employees, merchants or practicing a liberal profession, the total exemption from duties and taxes also concerns used furniture, personal effects, clothing articles in use, as well as household appliances in new or used condition, at the rate of one unit per category of appliances. A refrigerator, a washing machine or a stove can thus fall within this framework, subject to the conditions provided.

The circular also provides for an exemption for used materials and tools, up to 150,000 dirhams. Beyond this amount, duties and taxes remain due according to the current tariff.

Other categories of MREs are also mentioned, such as students, street merchants or workers in Gibraltar, when the duration of residence in Gibraltar is at least five years. For them, the exemption concerns used furniture, personal effects, clothing articles in use, as well as household appliances in use, at the rate of one unit per category.

The advantage remains subject to several conditions. The facilities and exemptions related to permanent return are granted for a single move per family. The MRE must present the original certificate of change of residence, issued by the municipal authority of the place of departure or by the competent Moroccan consulate, with mention of their status. They must also provide a detailed inventory, dated and signed, listing the personal effects and furniture making up the move.

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Customs finally remind that the import of furniture and change of residence must be simultaneous. Objects and movable effects must in principle be imported in a single shipment. A move in two parts remains possible, provided that all goods appear on the inventory filed during the first operation and that both operations are carried out by the same customs office within six months from the date of issuance of the certificate of change of residence.