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

• 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.