90% reduction for MRE: scope and file

Last verified: 1 October 2026. The 90% reduction provided for certain MRE aged 60 and over applies to a vehicle value defined by the scheme. It does not mean that every person concerned automatically pays 10% of an ordinary customs bill.

What the scheme says about the value

ADII circular 6741/311 MARHABA 2026 provides for a 90% reduction on the estimated new-condition value of the vehicle, up to 300,000 DH. The portion above this ceiling falls under the ordinary-law regime. It is therefore necessary to distinguish the purchase price, the estimated new-condition value, the taxable value used and the duties and taxes. A discount on a value base is not a general exemption. Source: circular of 5 June 2026, II.2.

AutoDouane does not produce a public formula combining this reduction with the taxes. The personal conditions, any other benefits, the exceptions and the rounding operations must be established for the actual file. Use the official MCV and our reading guide to keep a consultation that matches the vehicle and the regime actually confirmed.

Person, vehicle and frequency: three separate checks

The text targets beneficiaries aged at least 60. Residence abroad and the documents that attest to it are also part of the file: age alone does not establish eligibility. We do not rule here on the case of exactly ten years of residence, nor on how a permanent return fits with the settlement condition. Have your history and your situation checked by ADII before regarding the benefit as acquired.

The vehicle must be among the EX 8703 passenger cars and have at most nine seats, driver included, according to the registration certificate. The text mentions petrol, diesel, hybrid and electric engines. It notably excludes motorcycles, quads, utility vehicles, camper vans, vans, pickups and double cabs; mixed-use vehicles may also be excluded depending on their load. An electric engine does not exempt you from the other conditions.

The benefit is provided only once in the beneficiary’s lifetime for one vehicle. It cannot be combined with the other benefits referred to in the text, notably tariff agreements or the diplomats’ benefits recalled there. Do not add up reductions in a spreadsheet without a decision applicable to your case.

Which documents to prepare?

The file described by the circular includes a request on the corresponding form, the required proof of residence, a Moroccan identity document, the vehicle identification certificate, a copy of the AT card in the beneficiary’s name and the registration certificate in their name or an authentic document of transfer of ownership. A purchase invoice is requested for vehicles of 90 days or less. The list and the validity of your documents must be checked for your situation. Source: II.2, documents of the file, PDF pages 8–9.

A personal appearance is required for this request; a power of attorney is not accepted. This rule must be distinguished from the powers of attorney accepted in some cases of temporary admission. An authorisation to drive or to bring in a car therefore does not replace the presence of the person applying for the reduction.

The vehicle’s age remains a separate check

The beneficiary’s age threshold does not replace the age conditions of the vehicle. The MRE path explains the principle recalled in the circular and the specific possibility for certain vehicles of ten years or less. The authorisation and the homologation conditions remain to be confirmed. An excluded vehicle does not become admissible because its owner is over 60.

To ask ADII before any decision

• Do my residence history and my current situation meet the conditions?
• Does my vehicle match the authorised category and the applicable age limit?
• Have I already used this benefit, and which regime must be selected in my consultation?
• Which new-condition value, which portion above the ceiling and which official amounts are used?

The AutoDouane assisted mode (FR) can organise an official taxable value already obtained; it does not decide on your eligibility and does not calculate a total under this scheme. For a resettlement project, also see the guide to permanent return.

Source and scope: ADII circular 6741/311 of 5 June 2026, II.2, verified on 1 October 2026. This explanatory reading does not resolve borderline cases of residence or settlement and does not replace an administrative confirmation.

The automatic calculation of the 90% reduction remains disabled: the VAT on the reduced value, the stamp-duty base and the treatment of the excess portion are not established by an official text or example. For this regime, the assisted estimate calculates only the DI and the TPI on the official taxable value entered.

To compare this list of documents with those of the other regimes, see the customs-clearance documents by situation.