MRE Morocco Vehicle 90% Customs Reduction Guide

According to the circular from the Customs and Indirect Taxes Administration dedicated to the Marhaba 2026 operation, this measure concerns MRE aged at least 60 years old, proving effective residence abroad for more than ten years, regardless of their socioprofessional status.

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The 90% reduction applies to the value of the vehicle in new condition. It is reserved for passenger vehicles meeting current homologation requirements. The vehicles concerned may be equipped with a petrol, diesel, hybrid or electric engine, provided they are designed to transport nine persons or fewer, driver included, and are authorized to circulate on public roads.

The measure does not apply to all vehicles. Excluded are motorcycles, quads, kart-cross vehicles and similar, utility vehicles, vehicles for mixed use when the load reserved for transporting goods exceeds that intended for transporting persons, motorhomes, vans, pick-ups and dual-cabin vehicles.

The advantage is also limited to a single vehicle in the beneficiary’s lifetime. Taxation is calculated on the basis of a value estimated in new condition, according to the brand, model and specifications of the vehicle, up to a maximum limit of 300,000 dirhams. The amount exceeding this value remains subject to payment of duties and taxes under the common law regime.

Customs also clarifies that this advantage cannot be combined with other preferential regimes, in particular those provided for by tariff or free trade agreements concluded by Morocco, or advantages granted to Moroccan diplomats and assimilated personnel recalled to central administration.

The MRE who meets the conditions must personally submit their file to the customs office of their choice. Powers of attorney are not accepted. The file must include in particular an application established on the provided form, a registration certificate issued by a Moroccan consular representation dating less than six months and certifying a stay of at least ten years abroad, a copy of the residence permit or valid foreign passport, a copy of the national identity card or passport, the vehicle identification certificate, the temporary admission card, the vehicle registration certificate in the name of the beneficiary or a document proving transfer of ownership, as well as the purchase invoice for vehicles less than 90 days old.

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The circular finally recalls that only vehicles less than five years old are accepted for clearance. However, an exception exists for vehicles up to ten years old and with a maximum of nine seats, when the owner is an MRE retiree proving effective residence abroad of at least ten years, or an MRE returning permanently to Morocco.