The MARHABA 2024 campaign will feature new customs measures introduced under the 2024 Finance Law. The Customs Administration has issued a circular detailing these changes. Here’s an overview of some key measures:
Extension for temporary admission of imported vehicles
Vehicles imported under Temporary Admission (AT) that are set to expire from December 1st of each year can now be extended without interruption and without penalty for an additional six months, counted from the following year. Those whose AT expires before this date can also benefit from this extension by paying the penalty for exceeding the AT period. Requests for extension must be submitted by the AT holder or an authorized person from December 1st, accompanied by the vehicle’s registration certificate and the AT card.
Duty and tax exemption
Moroccans residing abroad (MRE) engaged in lucrative activities (employees, merchants, professionals, seasonal workers, etc.) can benefit from total duty and tax exemption for importing their personal effects and non-commercial items up to a value of 25,000 dirhams. This amount cannot be allocated to a single item or type of items. Excluded from this exemption are mopeds, bicycles (except children’s bikes), furniture, carpets (only one allowed), household appliances (new or used), and televisions.
90% reduction on vehicles for elderly MREs
MREs aged 60 and above, who have resided abroad for over 10 years, regardless of their socio-professional status, can benefit from a 90% reduction on the new value of a tourist vehicle for customs clearance. This benefit is subject to certain conditions.
Importation of currency instruments
MREs can import payment instruments in foreign currencies without limit, including legal tender bills, checks, letters of credit, drafts, postal orders, and other negotiable instruments. If the amount equals or exceeds 100,000 dirhams, a declaration must be submitted to customs upon entry into the country. This declaration, provided by customs, must be retained to justify the origin of the payment instruments upon exit or for tax-free purchases of products exceeding 100,000 dirhams. The declaration is valid for one stay in Morocco and a period not exceeding six months.
International credit cards
MREs with foreign currency or convertible dirhams accounts can obtain an international credit card from their bank, usable both in Morocco and abroad within the limits of their account balances.
VAT refund at borders
Visiting MREs can get a refund on the value-added tax (VAT) paid on non-commercial purchases for use abroad. To qualify, purchases must be made on the same day from the same seller (approved) and exceed 2,000 dirhams, including VAT. Excluded from VAT refunds are food products, tobacco, medicines, loose precious stones, weapons, private transportation means, their equipment, and cultural goods. To claim the VAT refund, the MRE must present the purchased goods, the invoice, and the sales slip in triplicate from the seller to customs before departure. The customs-stamped sales slip must be submitted to the tax refund service provider within three months from the purchase date.
