How to calculate customs duties on a car in Morocco

Short answer: there is no single rate for an imported car. A customs duty estimate is built up in steps: the taxable value set by ADII, the import duty (DI) of the tariff line, the import parafiscal tax (TPI, taxe parafiscale à l’importation), a possible proportional stamp duty and the import VAT (TVA). Each item is rounded up to the next dirham. For an exact amount, use ADII’s official calculator.

Last verified: 3 October 2026. The rules below are those we were able to tie to an official text. What remains uncertain is stated as such, with no substitute value.

What “calculating customs duties” means for a car

In everyday language, “customs duties” means all the sums paid at customs clearance. Technically, several levies add up: the DI (import duty), the TPI (import parafiscal tax), where applicable the proportional stamp duty linked to first registration in Morocco, then VAT (TVA). The exact name of the TPI is “taxe parafiscale à l’importation”; it does not mean a “first registration tax”.

Who this calculation applies to

This reasoning concerns a definitive customs clearance under ordinary law. Special regimes do not all follow the same basis: the 90% reduction for certain MRE, the permanent return with ageing or temporary admission have their own rules. For these cases, AutoDouane does not calculate a total.

How a customs duty estimate is built up

1. The taxable value. Customs does not start from your purchase invoice. It uses the new-condition value (valeur à l’état neuf) recorded for your vehicle in BADR-MCV, then applies age-related reduction (vétusté). This value is read in the official MCV; AutoDouane does not guess it.
2. The DI. The rate depends on the exact tariff line of heading 8703. In our reading of the ADIL tariff for this heading (84 lines), we find in particular 17.5%, 2.5% or 30% depending on the line. The rate cannot be deduced from the make or from the country of purchase. DI = taxable value × line rate, rounded up to the next dirham.
3. The TPI. It is 0.25% on 73 of the 84 lines and 0% on the other 11, according to the same tariff. It applies to the taxable value and is rounded up to the next dirham.
4. The proportional stamp duty. It is linked to first registration in Morocco. Its base is taxable value + DI + TPI. It only applies from a base of 400,000 MAD, on a scale from 5% to 20%. Electric and hybrid vehicles are excluded (CGI 2026, art. 252-I-C).
5. The VAT (TVA). The rate is 20% (CGI, art. 121). Its base includes the value and the entry duties and taxes, excluding VAT. For a car without stamp duty, we use value + DI + TPI.
6. Rounding. The Customs Code (art. 91) provides for rounding up to the next dirham; the worked examples in ADII circular 5740/200 correspond to rounding item by item.

An example taken from an official consultation

On 1 October 2026, we consulted ADII’s MCV for a Volkswagen Golf VIII 2.0 TDI 150 R-Line, first circulation on 15 September 2024, ordinary law: reference value 352,600 MAD, taxable value 282,080 MAD. The MCV displayed DI 49,364 MAD, TPI 706 MAD, VAT (TVA) 66,430 MAD, i.e. 116,500 MAD in total.

This example illustrates the sequence of items; it is not the value of your vehicle. A different generation, engine, circulation date or tariff line gives a different result.

What we cannot state

• The date at which age stops being measured. The starting point (first circulation) is written down; no general sentence fixes the stopping date, but the official examples in circular 5740/200 compare the first circulation with the declaration date. We therefore measure age up to the declaration date you enter, by calendar anniversaries; see the age limit and age calculation.
• VAT when the stamp duty applies. No text consulted says whether the stamp duty is part of the VAT base: the total then remains unknown (UNKNOWN).
• Preferential origin. A reduction or a zero rate of the DI presupposes an established origin and a valid proof. See EUR.1 and preferential origin (FR).
• Special regimes. The base of the stamp duty and of the VAT is not established for MRE regimes; AutoDouane displays no total.

Common mistakes

• Applying an “overall” percentage seen on a forum: the items have different bases.
• Starting from the purchase price or the foreign listing as the taxable value.
• Choosing the DI rate according to the make or the country of purchase.
• Forgetting that rounding is up to the next dirham, item by item.
• Treating an indicative result as a customs assessment (liquidation).

Getting a customs duty estimate with your own data

First find the taxable value in the ADII MCV, then enter it in the AutoDouane assisted estimate (FR). You choose the tariff line yourself; the tool calculates only the items whose rule is verified and displays UNKNOWN for the rest. The result is indicative and replaces neither the MCV nor the decision of the customs office. See also our methodology (FR).

Official sources

• RDII V.18.02 (BADR-MCV method and ordinary age-related reduction scale).
• ADII circular 5740/200 of 28 December 2017 (worked examples, proportional stamp duty).
• General Tax Code 2026, art. 121 (VAT) and art. 252 (stamp duty).
• Customs and indirect taxes code, 2026 edition, art. 91.
• ADII ADIL tariff, lines of heading 8703 (DI and TPI rates per line).
• ADII MCV, consultation of 1 October 2026 for the example.

This page explains the calculation logic; the official rules prevail. Last internal review: 3 October 2026.

Related guides

Prepare customs clearance · Find the MCV value · EUR.1 and origin (FR) · Sources (FR) · MRE path · Electric car · Hybrid car · Documents to provide

Duties and taxes are only part of the budget: the cost guide places them alongside transport, homologation and ancillary costs.