Summary
Temporary admission or customs clearance: the difference
When you come on vacation with your foreign-registered car, it enters temporary admission: you can keep it for 180 days per calendar year without paying duties. If you want it to stay in Morocco permanently, or sell it, you must clear it through customs, meaning pay the duties and taxes. The two advantages below greatly reduce this bill.
The first rule: the age of the vehicle
- As a general rule, only vehicles under 5 years old can be customs cleared.
- Exception: a passenger car with a maximum of 9 seats, up to 10 years old, may be accepted if its owner is a retired MRE who has lived abroad for at least 10 years, or an MRE returning permanently to Morocco.
The 90% allowance for MREs aged 60 and over
The allowance applies to the value of the vehicle in new condition, used for calculating duties. The conditions:
- Be 60 years old or older.
- To have actually resided abroad for at least 10 years.
- Petrol, diesel, hybrid, or electric passenger car, seating a maximum of 9 people, including the driver. Motorcycles, pick-ups, motorhomes, and similar vehicles are excluded.
- The value in new condition taken into account is capped at 300,000 DH: the portion above is taxed normally.
- Only one vehicle in the beneficiary's entire life.
- Cannot be combined with the permanent return aging allowance nor with free trade agreements.
- You must appear in person at the customs office: powers of attorney are not accepted.
Documents to bring
- The customs application form.
- A consular registration certificate dated less than 6 months ago.
- Proof of foreign residence and your identity document.
- Identification documents and the vehicle registration document, in your name.
- The temporary vehicle admission card.
- The purchase invoice if the car is 90 days old or less.
The permanent return: an "aging" of 3 years
If you return to live in Morocco for good, customs grants you an additional allowance: your car is considered three years older for the purpose of calculating its taxable value. The older a car is, the lower the duties.
This benefit is limited to one passenger car per person and is used only once in a lifetime. In particular, you must provide a change of residence certificate less than 6 months old, issued by your last place of residence abroad, and the invoice if the car is 90 days old or less.
After customs clearance
According to a customs circular reported by Bladi.net, a car cleared through customs with the 90% allowance cannot be resold for 5 years. Before taking any steps, run a duties simulation on the Moroccan customs portal and check the latest guide for Moroccans living abroad: rules are updated every year before summer.
Frequently asked questions
Can I combine the 90% tax allowance and definitive return?
No. The customs guide excludes this cumulation: choose the advantage that suits you.
My car is 8 years old, can I clear it through customs?
Only under the specified exception: a passenger car with no more than 9 seats, up to 10 years old, owned by a retired Moroccan living abroad who has lived abroad for at least 10 years, or by a Moroccan returning permanently.
Can a relative complete the procedure on my behalf?
Not for the 90% allowance: the personal presence of the beneficiary is required, proxies are not accepted.
Going further
Sources
- Customs Administration (ADII) — Guide for Moroccans of the World 2026 (PDF, pages 10 to 13)
- Bladi.net — Customs clearance: 90% for MREs over 60 years old (April 27, 2026)
- Bladi.net — What the law says about car customs clearance by MREs (circular no. 5357/314)
- Administration of Customs and Indirect Taxes
This information is provided for guidance only and does not replace the advice of the administration or a professional. An error? Write to contact@sinstalleraumaroc.org.