customs-import

Imported used vehicles: taxes and age limit (official values)

24 September 2026

Special stamp duty: four brackets on the vehicle value (excl. VAT) — 5% from MAD 400k to 600k; 10% from 600k to 800k; 15% from 800k to 1,000k; 20% above 1,000k (LF 2017 art. 6, collected by ADII).
MRE benefit: 85% valuation abatement (capped at MAD 300,000 of new value) and a 90% category (LF 2013 art. 7).
Customs value: reference is the official BADR-MCV database of ADII.
Age limit and precise DI/TIC values: refer to the official ADII clearance simulator and the local customs office (complete tariff lines not published).
Note: internal tax on vehicles (TIC) and age conditions are checked per vehicle category before import.