The ADII announces the establishment of a unit responsible for providing advice and support, on customs matters, to MRE project leaders.
Device : The increase in the customs exemption ceiling, the relaxation of procedures linked to the temporary admission of vehicles and support for MRE project leaders are among the main new features announced by the Administration of Customs and Indirect Taxes (ADII) as part of Operation Marhaba 2026. Details.
The Customs and Indirect Tax Administration (ADII) has published circular No. 6741/311 relating to Operation Marhaba 2026. This year, the Marhaba campaign will be marked by several new facilitation measures. The first novelty concerns the increase in the ceiling of the franchise granted to MREs in definitive return. They benefit from exemption from customs duties and other duties and taxes due on the importation of their personal effects and non-commercial objects, up to a limit of 40,000 DH instead of 30,000 DH previously. Thus, it was decided to raise this ceiling taking into account the effect of inflation. The other novelty concerns the temporary admission (AT) of vehicles on the basis of provisional registration certificates (CPI).
As part of the facilitation of procedures, these TA operations can now be authorized on the basis of a power of attorney established by the holder of the CPI. Until now, in application of circular no. 6568/311 of 05/30/2024, motor vehicles covered by a CPI can be temporarily imported provided that this document is drawn up in the name of the AT subscriber. The third major new feature concerns support for MRE project leaders. The Customs and Indirect Taxes Administration announces the establishment of a unit responsible for providing advice and support, on customs matters, to Moroccans residing abroad carrying projects. The objective is to support the national dynamic of promoting MRE investments in Morocco. To benefit from the services of this unit, simply submit a request via the following email address: (email protected). These measures as well as all the customs provisions intended for MREs, as modified and supplemented, are included in the appendix and in the “Moroccans of the World 2026” guide posted online on the administration portal.
MRE vehicles aged 60 and over: Conditions for a 90% reduction
Moroccans living abroad aged 60 and over can benefit from a 90% reduction for customs clearance of a tourist vehicle in Morocco, but this advantage remains subject to several strict conditions. Benefiting from this advantage is subject to several conditions: the beneficiary MRE must be at least 60 years old; this advantage cannot be granted to people permanently settled in Morocco. The beneficiary MRE must have actually stayed abroad for at least 10 years. This condition also applies to people who have worked abroad as part of a mission or secondment, regardless of their organization (public, semi-public, private or other). According to the ADII circular, the advantage is reserved only for passenger vehicles falling under HS heading “EX. 87.03”. The vehicles concerned can be equipped with a gasoline, diesel, hybrid or electric engine, provided they are designed for the transport of nine people or less, including the driver, and authorized to circulate on public roads.
Excluded are motorcycles, quads, kart-cross vehicles and similar, utility vehicles, mixed-use vehicles whose load reserved for the transport of goods is greater than that intended for the transport of people, motorhomes, vans, pick-ups and double-cabin vehicles. The benefit is limited to one vehicle in the beneficiary’s lifetime. Taxation is calculated on the basis of an estimated value when new, depending on the make, model and specifications of the vehicle, up to a maximum limit of 300,000 dirhams. The portion above this value remains subject to payment of duties and taxes according to the common law regime. The ADII specifies that this advantage cannot be combined with other preferential regimes, in particular those provided for by tariff or free trade agreements concluded by Morocco, or the advantages granted to Moroccan diplomats and similar recalled to the central administration.
The MRE who meets the conditions must personally present his file to the customs office of his choice. Powers of attorney are not permitted. The circular reminds that only vehicles less than five years old are accepted for customs clearance. However, and in accordance with the provisions of the Highway Code and the texts taken for its application, interior driving vehicles having a maximum of 10 years of age and having a maximum of nine seats, may be authorized for customs clearance if the owner is a retired MRE with proof of an effective stay abroad of at least 10 years, or on permanent return to Morocco.
Exemption from duties and taxes
Limit : MREs exercising a gainful activity (employee, trader, liberal profession, seasonal worker, etc.), can benefit from total exemption from duties and taxes for the importation of their personal effects and non-commercial objects up to a value of 25,000 DH. Note that this value cannot be assigned to a single item or type of item (for example, MREs cannot import the equivalent of 25,000 DH only in ties or footwear).
The following are excluded from the benefit of this exemption: mopeds and bicycles (except children’s bicycles); – Furniture (bedrooms, display cases, dining rooms, etc.); – Carpets (the franchise is only authorized for one carpet); – Household appliances in new or used condition (refrigerators, stoves, washing machines), Television sets and other similar devices.
