Importing a car into Morocco: duties, age limit and MRE rules
Clearing a car in Morocco usually costs a little over 40% of its taxable value, unless a preferential agreement applies or the car is electric. Here are the rates, how customs set the value, and the special rules for Moroccans living abroad (MRE).
Checked on 24 Oct 2026 · Finance Law 2026 and Marhaba 2026 circular
The duties to pay
A petrol or diesel passenger car, new or used, carries 17.5% import duty, the 0.25% parafiscal tax (TPI) and 20% VAT. Because VAT is charged on the value plus import duty and TPI, the total comes to 41.30% of the taxable value.
| Vehicle | Standard import duty | With proof of origin |
|---|---|---|
| New combustion-engine car | 17.5% | 0% (European Union, United Kingdom, EFTA, Turkey, United States, Agadir Agreement, Arab League…) |
| Used combustion-engine car | 17.5% | 0% for EFTA, Turkey, the United States and Arab agreements; no preference published for the European Union or the United Kingdom |
| Fully electric car | 2.5% | 0% |
| Hybrid car | 2.5% or 30% depending on the tariff line | Depends on the line |
TPI (0.25%) and VAT (20%) are still due with a preferential rate. Check the exact rate for your vehicle in the tariff: it depends on the engine, its capacity and whether the car is new or used.
How customs set the taxable value
Customs do not use a used-car price guide or your purchase price. They start from the car’s new value, taken from international catalogues, and apply a reduction for age:
| Age of the car | Reduction |
|---|---|
| Under 1 year | 0% |
| 1 to 2 years | 10% |
| 2 to 3 years | 20% |
| 3 years or more | 25% (maximum) |
For a car three months old or less, customs take the higher of their reference value and the invoice price. Example given by Moroccan Customs: a car worth MAD 362,400 new and more than three years old pays 362,400 × 75% × 41.30% = MAD 112,254.
Moroccan Customs offer an official vehicle duty simulator, linked in the sources at the bottom of this page.
The age limit: under 5 years
Only cars under five years old can be cleared, because registration centres no longer issue the identification certificate for older vehicles. The exception covers cars up to ten years old with nine seats or fewer, imported by a retired MRE who has lived at least ten years abroad, or by an MRE returning for good.
Steps for a resident
- 01
Clear the car at the border office
Bring the foreign registration document, your ID, the original invoice if the car is three months old or less, and a legalised power of attorney if the car belongs to someone else.
- 02
Pay the duties
In cash or by certified cheque in dirhams, or by bank card at equipped offices. You receive a receipt and a clearance certificate.
- 03
Register the car
Roadworthiness test, identification certificate, then lodge the registration file with the NARSA services together with the clearance certificate.
A car brought in under temporary admission in a non-resident’s name can be cleared in a resident’s name, with both people present, against a MAD 2,000 fine and MAD 40 stamp duty, on top of duties and taxes.
Taxes on top of customs duties
- Luxury car stamp duty, collected at clearance: 5% between MAD 400,000 and 600,000 excluding VAT, 10% up to MAD 800,000, 15% up to MAD 1,000,000 and 20% above. Electric and hybrid cars are exempt.
- Annual vehicle tax (vignette): MAD 350 to 8,000 for petrol and MAD 700 to 20,000 for diesel depending on fiscal horsepower. Electric and hybrid cars are exempt.
MRE: temporary admission
Moroccans living abroad can bring their car in without paying duties, for personal and tourist use, for 180 days per calendar year, in one or several stays. You need proof of residence abroad and the original vehicle documents; the formality can be done on board the ferry.
| Overstay | Fine |
|---|---|
| 30 days or less | MAD 1,000 |
| 31 to 60 days | MAD 2,500 |
| 61 days to 6 months | MAD 5,000 |
| More than 180 days | MAD 10,000 |
MRE: the 90% abatement and returning for good
MRE aged 60 or over who have actually lived abroad for more than ten years can, once in their life, get a 90% abatement on the duties and taxes on a passenger car (nine seats or fewer).
- The abatement applies to a new value capped at MAD 300,000; the part above pays normal duties.
- Utility vehicles, pick-ups, double cabs, motorhomes, motorbikes and quads are excluded.
- It cannot be combined with the return-for-good reduction, free-trade agreements or diplomatic privileges.
- You must apply in person, without a power of attorney, with a consular registration certificate less than six months old.
When returning for good, the passenger car is treated as three years older, which raises the age reduction to its 25% maximum; the benefit no longer helps for a car three years old or more. It is granted for one vehicle, once in a lifetime, on presentation of a change-of-residence certificate less than six months old.
Current rates for these products
Standard import duty, from Moroccan Customs data. Open a tariff line to see TPI, VAT and agreements.
- 8703.23.44.00D'une cylindrée excédant 1500 cm3 mais n'excédant pas 3000 cm3 — autres véhicules neufs17.5%
- 8703.23.46.00D'une cylindrée excédant 1500 cm3 mais n'excédant pas 3000 cm3 — autres véhicules usagés17.5%
- 8703.80.00.00Autres véhicules, équipés uniquement d'un moteur électriquepour la propulsion2.5%
Calculate the exact cost of your import
Create a free account to calculate the exact cost of your import: your value, your currency, your country of origin and the agreements that apply.
Frequently asked questions
How much does it cost to clear a car in Morocco?
For a combustion-engine car without a preferential agreement, about 41.30% of the taxable value (17.5% import duty, 0.25% TPI and 20% VAT). The taxable value is the new value reduced by 0 to 25% depending on age.
Can I import a car older than 5 years?
No, except for retired MRE who have lived at least ten years abroad and MRE returning for good, for a car up to ten years old.
Is a used car bought in France exempt from duty?
Not according to Moroccan Customs tariff data: the EU agreement’s preferential rate covers new cars. A used European car pays 17.5% import duty, plus TPI and VAT.
Do electric cars pay less duty?
Yes: 2.5% import duty instead of 17.5% (0% with proof of origin), and they are exempt from the luxury car stamp duty and the annual vehicle tax. VAT stays at 20%.
Official texts