A permanent return gives entitlement to a favourable customs regime on personal effects and belongings: furniture, white goods, clothing, and professional equipment within certain limits. The duty-free allowance is not automatic – it requires evidence of continuous residence abroad, evidence that the transfer of residence is real, and that you have owned the goods for a certain time.
The vehicle follows a separate regime, with its own conditions. Never assume that what applies to your furniture applies to your car: our customs clearance calculator deals with that side separately.
Documents required
- Certificate of change of residenceIssued by the Moroccan consulate where you live - the key document in the application
- Evidence of residence abroadSuccessive residence permits, tax assessments, employment contracts
- Detailed, valued inventoryA complete list of the goods, valued and signed
- Transport document for the goodsBill of lading or consignment note
- CNIE and passportBoth in date
- Evidence of housing in MoroccoTitle deed or tenancy agreement in your name
The procedure, step by step
- Check where you stand on eligibility
Length of residence abroad, the permanent character of the return, how long you have owned the goods. Have it confirmed before you incur any cost.
- Obtain the certificate of change of residence
At the consulate, before you leave. Without it the favourable regime is out of reach, and nothing can be put right afterwards.
- Draw up the inventory
Detailed and valued. A vague inventory is the leading reason for a file being held up on arrival.
- Arrange transport
Choose a forwarding agent used to the permanent return regime: experience of this kind of file is worth more than a few hundred euros of difference in the quote.
- Declare on arrival
Submit the application at the customs office of the port of entry, before the goods are collected.
- Handle the vehicle separately
A separate regime, its own conditions, and a temporary ban on resale to know about before deciding.
Pitfalls to avoid
- Leaving without the certificate of change of residence: it is obtained at the consulate before departure and the whole regime depends on it.
- Providing an approximate inventory - the leading cause of a container being held.
- Bringing in new goods still in their packaging: the allowance covers used personal effects, not a stock-up.
- Overlooking the fact that a vehicle cleared under the favourable regime cannot be sold on for several years.
- Arriving in July or August, when the ports are saturated and customs clearance times double.
Frequently asked questions
How long do you need to have lived abroad?
A minimum period of continuous residence is required, assessed by customs on the documents. It runs to several years. Have your situation confirmed by the ADII or the consulate before committing yourself.
Does the allowance cover everything?
It covers used personal effects and belongings, in quantities consistent with family use. New goods, goods intended for resale and certain equipment are excluded.
Can the move be spread out?
A period is allowed around the date of the transfer of residence for the goods to be brought in, in several consignments if need be. Beyond that, the favourable regime no longer applies.
Does the regime apply a second time?
No. A permanent return is by its nature a one-off. Leaving again for another country and returning once more does not reopen the entitlement on the same terms.
Last updated: January 2026 · Indicative estimate - check with the relevant administration.