Exemptions and preferential regimes 2026

Duty-Exempt Cars in Morocco 2026: Every Real Case

Some cars escape Moroccan customs duty fully or partly: electric vehicles (VAT exempt), MRE trophy cars, vehicles under free-trade agreements (0% duty with an EUR.1 certificate), and special cases like mobility-adapted vehicles. This guide lists every 2026 exemption with its exact conditions.

Electric VAT exempt (0%) — ≈ 47,100 MAD saved on 200,000 CIF
EU/USA agreements 0% duty with an EUR.1 certificate of origin
MRE trophy Discounts up to 90% by residence duration abroad
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Content last updated: July 2026. These pages are reviewed whenever a new finance law or customs circular is issued.

Calculator: Duty-exempt cars

Enter the price, shipping and origin to get a first estimate. The result replaces neither the MCV service nor the customs decision.

Duty rates for this category

ItemHow it is calculatedNotes
Electric CIF 200,000 MAD35,500 MAD taxesInstead of 82,600 — 0% VAT
EU car with EUR.10 MAD duty20% VAT + parafiscal only
Hybrid ≤ 2000 cc14% VATInstead of 20%
MRE trophy carUp to −90%By years of residence

How is the customs duty calculated?

An exemption can target <strong>duty</strong> (free-trade agreements, MRE trophy) or <strong>VAT</strong> (electric 0%, hybrids ≤ 2000 cc at 14%). The calculator applies the right regime automatically: pick the electric powertrain for 0% VAT, or an origin with proof (EUR.1) to zero out duty. Note that every regime has conditions — residence, seniority, personal use — detailed in the FAQ below.

CIF = Price + Shipping + Insurance DI = CIF × Rate TVA = (CIF + DI + PFI) × TVA Rate

Worked examples with real numbers

Electric vs petrol (CIF 200,000 MAD)

Identical duty 35,000 MAD + parafiscal 500 MAD. Electric VAT = 0 MAD vs 47,100 MAD for petrol → total 35,500 vs 82,600 MAD: a 47,100 MAD saving.

EU car with EUR.1 certificate (CIF 200,000 MAD)

Duty 0 MAD (instead of 35,000), parafiscal 500 MAD, VAT = 40,100 MAD → total 40,600 MAD instead of 82,600 MAD: 42,000 MAD saved by a single document.

Expert tips to pay less — legally

  • The electric VAT exemption is the simplest case: no residence condition, the vehicle's status alone qualifies.
  • For the MRE trophy: at least 3 years of residence abroad and one car per final return.
  • The EUR.1 is issued by the seller/exporter: demand it before purchase — afterwards it is often impossible.
  • Exemptions do not all stack: compare regimes and pick the most favorable for your situation.
  • Some exemptions ban resale for a few years: read the conditions before committing.

Documents & authorisations to watch

Every exemption requires its proofs: MRE card, EUR.1 certificate, disability certificate… The full documents list appears below, and the MRE guide details the trophy regime.

Official sources to consult:

Aljamarik.net content is informative and indicative only; it replaces neither a customs decision nor the advice of a licensed customs broker.

Frequently asked questions: Duty-exempt cars

Are electric cars fully customs-free in Morocco?

No: they are VAT-exempt (0%) but still owe the 17.5% duty and parafiscal tax. On a 200,000 MAD CIF: ≈ 35,500 MAD instead of ≈ 82,600 MAD.

Which cars pay 0% import duty?

Those covered by a free-trade agreement (EU, Turkey, USA…) with a valid certificate of origin (EUR.1). Without it, no agreement applies.

Can an MRE import a car without paying customs?

The trophy regime grants discounts up to 90% by residence seniority — full exemption is rare. Temporary Admission otherwise lets you drive without clearing.

Are there exemptions for people with disabilities?

Yes: mobility-adapted vehicles benefit from specific exemption regimes, subject to approval and personal-use conditions.

Are hybrid cars exempt?

Partly: reduced 14% VAT up to 2000 cc (instead of 20%). Above that, VAT stays at 20%.

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