How car import customs are calculated in Morocco in 2026
Clearing a used car through Moroccan customs (dédouanement) is not a percentage of the price you paid. Customs starts from the value of the same car when new, takes off a discount for age, then stacks four charges on top of each other. This guide walks through the ADII calculation with real numbers, the age limits, the options for Moroccans living abroad (MRE) and the steps, so you know the customs duty on your car before you reach the Beni Ensar port or any other border office.
The calculation, step by step
- Value when new. Customs takes its reference value for the make, model and version, not the price on your invoice.
- Age discount. Nothing under 1 year, 10% from 1 year, 20% from 2 years, 25% from 3 years. What remains is the taxable value.
- Import duty. 17.5% of the taxable value for a petrol or diesel car, 2.5% for a hybrid or electric car.
- Parafiscal levy. 0.25% of the taxable value.
- Proportional stamp duty. Only for expensive cars: when the value after the age discount, plus the duty and the levy, reaches 400,000 DH, one rate of 5%, 10%, 15% or 20% applies to that whole base.
- VAT. 20% of the taxable value plus the duty, the levy and the stamp duty.
Each amount is rounded up to the next dirham, as in the ADII simulator. Because VAT is also charged on the duty, a petrol or diesel car pays about 41% of its taxable value, before any stamp duty.
Worked example: a 250,000 DH car, 2 years and 6 months old
| Line | Petrol or diesel | Hybrid |
|---|---|---|
| Taxable value (20% age discount) | 200,000 DH | 200,000 DH |
| Import duty | 35,000 DH (17.5%) | 5,000 DH (2.5%) |
| Parafiscal levy (0.25%) | 500 DH | 500 DH |
| VAT (20%) | 47,100 DH | 41,100 DH |
| Total | 82,600 DH | 46,600 DH |
The same petrol car cleared by an MRE aged 60 or over with the 90% allowance pays duty on 25,000 DH only: 10,326 DH in total. With a preferential origin accepted by customs (0% duty), it pays 40,600 DH. If the car was under temporary admission and is cleared inside Morocco instead of being taken back, add 2,040 DH (the 2,000 DH fine and 40 DH of stamp duty): 84,640 DH. The calculator above opens on this example.
The value customs uses, not your invoice
The ADII simulator asks for the make, the model, the version and the date of first registration, then reads the new value from its own list. That is why two buyers who paid very different prices for the same model pay the same duties. If your model is not in the simulator, customs assesses the value at clearance from your documents and, if needed, a physical inspection of the car.
For a first estimate, the Moroccan showroom price of the same version is a reasonable starting point, but expect a gap with the customs figure. Check the official ADII simulator before you buy or ship a car.
Age limits: 5 years, and 10 years for some MRE
Age counts from the first registration date on the foreign carte grise. From 5 years old, registration centres no longer issue the identification certificate that clearance needs, so a car of 5 years or more cannot be cleared under common law. The exception goes up to 10 years for an enclosed passenger car with 9 seats or fewer, owned by a retired MRE with at least 10 years abroad or by an MRE on definitive return, if it passes homologation. Over 10 years, the simulator refuses the car.
Within those limits, age only lowers the bill up to 3 years: the discount stops at 25%, so a 3-year-old car and a 4-year-old car with the same new value pay the same.
MRE: temporary admission, the 90% allowance or definitive return
| Option | For whom | What it gives | Main limits |
|---|---|---|---|
| Temporary admission | MRE on a visit | The car stays registered abroad, no duties | 6 months per calendar year; leave or clear before the deadline |
| Common law | Anyone | Full duties after the age discount | Under 5 years old |
| 90% allowance | MRE aged 60+, 10 years abroad | Duties on 10% of the new value, up to 300,000 DH | Once in a lifetime, passenger car with 9 seats or fewer, in person |
| Definitive return | MRE with 24 months of paid work abroad | Car treated as 3 years older (25% discount) | Car under 3 years, imported within 6 months of the return, once |
An MRE on a temporary stay can clear the car on arrival at the border office, or later at an office inside Morocco after entering under temporary admission. The second route adds the 2,000 DH fine and 40 DH of stamp duty, because the car was declared as leaving again. Overstaying temporary admission is fined according to the length of the delay, so decide before the 6 months run out. The 90% allowance cannot be combined with the 3-year aging or with free trade agreements.
Cars made in the EU: is the import duty 0%?
Under the association agreement with the European Union, industrial goods of EU origin have entered Morocco free of import duty since March 2012. For a car, that advantage depends on a proof of origin, such as an EUR.1 certificate, that customs accepts. The ADII simulator does not ask the origin and applies the standard 17.5%. VAT and the levy remain due in every case: on the 250,000 DH example, a 0% duty takes the bill from 82,600 DH to 40,600 DH. Treat the 0% option of the calculator as a scenario to confirm with customs or a customs broker before you rely on it.
From the port to the Moroccan carte grise
- Gather the documents listed above: carte grise, ID, the purchase invoice if the car is 3 months old or less, and a legalised power of attorney if you are not the owner.
- For a clearance inside Morocco or an MRE allowance, get the identification certificate in two copies from the registration centre.
- Check the value and the total in the ADII simulator, then go to the customs office: the border office on arrival, or an office inside Morocco for a car under temporary admission. The 90% allowance requires you in person.
- Pay the duties and taxes, then register the car in Morocco. From then on it pays the yearly vignette, within 60 days of the carte grise receipt the first year: work it out with the vignette calculator.
Transit agents and car rental agencies in Nador see most of this traffic in summer; our article on Nador's summer search peak shows when people start looking. To bill a clearance service, use the free invoice generator.
Common mistakes
- Budgeting on the purchase price instead of the customs new value.
- Buying a car that will be 5 years old by the time it is cleared: the age that counts is the one on the clearance date.
- Counting on the 90% allowance and the 3-year aging together: they cannot be combined.
- Letting temporary admission run out: the overstay fine and the 2,000 DH regularisation fine add up.
- Forgetting that VAT is charged on the duty too, which is why the total is close to 41% of the taxable value and not 37.5%.