Vehicles and Heavy Equipment

Morocco prohibits the import of used vehicles older than 5 years (explicitly banned by the 2011 Finance Law, Article 96 of the Highway Code implementing decree). Vehicle customs clearance is declared through the Customs BADR system, and the dutiable value is assessed against the official BADR-MCV valuation database; imported vehicles registered for the first time (except dealer imports) are subject to luxury stamp duty, levied on vehicle value on a four-tier progressive scale of 5%-20% (Article 6 of the 2017 Finance Law). According to the official Customs database, new passenger car imports are subject to 2.5% customs duty, 0.25% parafiscal levy, and 20% Value Added Tax (VAT); pure electric vehicles under the Ministry of Energy's electric mobility policy enjoy a preferential direction of customs duty reduced to 2.5%, exemption from luxury stamp duty and annual circulation tax (current figures are subject to verification via the customs clearance simulator). Imported vehicles must first pass the National Road Safety Agency (NARSA) technical compliance certification before registration and plating.

Implementation path: establish a Limited Liability Company (SARL) with articles of association specifying vehicle import/export, sales, and leasing business scope, obtain a customs importer code and register for the BADR system; for each batch of vehicles, complete DAPS prior declaration, customs clearance and tax payment, NARSA technical inspection and individual vehicle homologation (homologation à l'unité), and registration and plates in sequence; from shipment in China to road use generally takes about 6-8 weeks. Used car sales can be carried out with a business licence, and dealers may apply the 20% Value Added Tax (VAT) margin taxation regime (2013 Finance Law); leasing is a regulated activity and requires administrative authorization from the province (Wilaya/Préfecture), and the new specifications implemented in April 2024 set requirements for minimum fleet size and financial capacity. Huaqiao Silk Road Tech can provide one-stop support for company establishment, import/export qualifications, certification processing, and fiscal and tax compliance.