APECCM

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

In force

Effective date
Per the official text
Verification date
2026-09-24
Source
Official primary source (see link below)
  • 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.

Official sources

Facts in this record rely on an official primary source; texts may be amended, so refer to the official text and the latest Bulletin Officiel.

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