How is customs duty on a vehicle calculated?
Customs clearance of a vehicle in Morocco combines three charges applied to the value retained by customs – which is not your purchase price, but the value of the vehicle when new, less an age-based depreciation allowance.
On that base come the import duty (DI), whose rate depends on the origin of the vehicle and on the trade agreements in force, import VAT of 20% calculated on the value plus the import duty, and a para-fiscal levy of 0.25%. The permanent return scheme allows, subject to conditions, a substantial reduction of the whole.
| Item | Rate | Basis of calculation |
|---|---|---|
| Import duty - EU origin | 2.5% | Value retained by customs |
| Import duty - other origin | 17.5% | Value retained by customs |
| Import VAT | 20% | Value retained + import duty |
| Para-fiscal import levy (PFI) | 0.25% | Value retained |
| Age-based depreciation allowance | 0% to 70% | Value when new |
| Permanent return relief | up to 85% | Duties and taxes payable |
Sources: Customs and Indirect Taxation Administration (ADII), Finance Act 2026. The texts used are set out on the methodology page.
Example: a 3-year-old diesel saloon, value when new €18,000, EU origin. The depreciation allowance brings the value retained down to around €10,800, or roughly MAD 116,600. Import duty at 2.5% adds close to MAD 2,900, VAT at 20% about MAD 23,900, the para-fiscal levy MAD 290: the total comes to around MAD 27,000. Under the permanent return scheme for a retired person, the bill falls to about MAD 4,000.
The value retained by customs is the real question
This is where most estimates found online go wrong. Customs does not start from the price on your invoice, especially if you bought from a private seller. It starts from the value of the model when new, as set out in its internal scales, and applies a flat-rate depreciation allowance based on the age of the vehicle.
The practical consequence: a bargain purchase does not reduce your customs duty. Two identical vehicles bought for €8,000 and €12,000 will be taxed on the same base if the model and the year are the same. Conversely, an old but high-end vehicle remains expensive to clear, because its value when new was high.
There is room for discussion, but it concerns the actual condition of the vehicle and its mileage, not the price paid. An expert report can help, particularly where accident damage has been repaired.
The origin of the vehicle changes everything
The association agreement between Morocco and the European Union has progressively dismantled customs duty on European industrial goods. A vehicle built in the Union and accompanied by proof of origin – an EUR.1 certificate or an origin declaration on the invoice – benefits from a much reduced import duty.
Without proof of origin, the ordinary rate applies, and the difference runs into thousands of dirhams. This is the document buyers most often forget to ask the seller for, and it is almost impossible to obtain once the vehicle has been shipped. Ask for it before you pay.
Comparable agreements exist with EFTA, the United States and Turkey. A vehicle of a European make but assembled outside the zone does not qualify for the preferential rate: what counts is the place of production, not the badge.
The permanent return scheme
This is not a benefit attached to MRE status in general, but a scheme tied to a permanent return to Morocco. It requires evidence of a continuous period of residence abroad and an actual transfer of residence, and it applies once only.
The conditions on age, length of residence and supporting documents are set by the ADII and change over time. Before committing a budget on the basis of relief, have your eligibility confirmed by the relevant customs office or by the consulate – that is the only opinion that counts.
A point that is often overlooked: a vehicle cleared under this scheme generally cannot be sold on for several years. Reselling it before that date means paying the duties that were relieved.
What the calculator does not count
The figure produced covers customs duties and taxes. To it you must add, depending on your situation: sea freight or road costs, frontier insurance, forwarding agent fees if you use one, the annual vehicle tax (vignette) for the current year, and the cost of final registration in Morocco.
To cross-check the result against the official tool, use the ADII duty and tax calculator. Our vignette calculator deals with the first of these items; the guide on vehicle registration sets out the move from a W plate to a permanent one.
Documents to prepare for customs clearance
For customs clearance on a car in Morocco, expect to need:
- a registration document in your name;
- an invoice or other proof of value;
- proof of origin (an EUR.1 certificate or an origin declaration on the invoice) if you are aiming for the preferential rate;
- identity documents;
- proof of residence abroad;
- evidence of permanent return, if you are claiming that scheme.
The douane.gov.ma portal and the permanent move guide fill out this list according to your case.
Frequently asked questions
Who is entitled to the permanent return relief?
The scheme is aimed at Moroccans living abroad who actually transfer their residence to Morocco, subject to conditions on the length of residence abroad and on supporting documents set by the ADII. It applies once only and assumes you have owned the vehicle for a certain time. Simply being an MRE in work does not give entitlement.
Which documents should I prepare for customs clearance?
A vehicle registration certificate in your name, an invoice or other evidence of value, proof of the origin of the vehicle (EUR.1 or a declaration on the invoice) to obtain the preferential rate, identity documents and proof of residence abroad, and, depending on the scheme applied for, the evidence of permanent return. The permanent return guide lists everything, document by document.
Is the calculator result guaranteed?
No, it is an estimate based on the published rate scales. The value customs retains on arrival may differ from the one used here, and the rate of import duty depends on the proof of origin you present. Always check with the ADII before committing any expenditure.
Can the duties be paid in instalments?
No. Duties and taxes are settled at the time of customs clearance, before the vehicle is released. Plan for the cash before shipping, not after.
Is an electric car taxed less?
Electric vehicles benefit from more favourable provisions, both on import duty and on the annual tax, as part of the decarbonisation policy. Since the rates change regularly, have the scheme applicable to your model confirmed before you buy.
What do I need to run a car customs clearance simulation for Morocco?
Four pieces of information are enough: the value of the vehicle, its origin (which decides whether proof of origin opens the preferential rate), the type of engine, and the scheme you are claiming, permanent return or ordinary import. The calculator then applies the import duty, VAT and the para-fiscal levy. It does not replace the official ADII calculator, which remains the reference for a binding figure: use both and compare the gap before booking a crossing.
Last updated: January 2026 · Indicative estimate - check with the relevant administration.