Algeria's government has established new procedures for the customs clearance of certain passenger vehicles, aiming to ease import restrictions. A joint ministerial decree, implementing provisions of the Finance Law for 2026, details the import of fully assembled or unassembled vehicles designed to transport ten or more passengers, including the driver. These imports are exempt from all rights and duties, with a collective ceiling of 10,000 units. The government has specifically set these procedures for the customs clearance of vehicles intended for transporting ten or more passengers, including the driver, whether imported fully assembled or unassembled. This measure applies to a maximum limit of 10,000 units. This limit applies to the total number of vehicles under the system, not to individual economic operators. The total ceiling for benefiting from this system is 10,000 vehicles, which is a collective limit, not one applied per economic operator. The effective date for these new regulations is based on Article 135 of the Finance Law for 2026.
Import Procedures Detailed
The measure covers vehicles under tariff heading 87.02, applicable to both fully assembled imports and unassembled vehicles. For unassembled vehicles, this includes parts and components forming the kit when imported separately. This coverage extends to parts and components forming the kit when imported separately for unassembled vehicles. To benefit from these new import procedures, economic operators must submit a request to the Minister in charge of Industry. This request must be accompanied by a card detailing the quantities of vehicles to be imported, whether fully assembled or unassembled. Additionally, for unassembled vehicles, a list of quantities for parts and components is required. Economic operators must submit a request to the Minister in charge of Industry, accompanied by a card specifying the quantities of vehicles to be imported (fully assembled or unassembled) and, if applicable, a list of quantities of parts and components for unassembled vehicles.
The vehicle card must specify the vehicle type, number of seats, make, model, the type of import (fully assembled or unassembled), and the total quantity required. The vehicle card must include details such as vehicle type, number of seats, make, model, type of import (fully assembled or unassembled), and the total quantity required. For unassembled vehicles, a separate list is mandatory, detailing the specific parts and components that form the kit, the number of parts/components needed per vehicle, and the overall total quantity required. For unassembled vehicles, a separate list must detail the parts and components forming the kit, specifying each part, the number of parts/components needed per vehicle, and the total quantity required. Operators must also provide a VAT exemption certificate from the tax administration and obtain authorization from the Ministry of Industry to complete their application file.
The Minister in charge of Industry then grants authorization through an official decision. This decision specifies the exact quantity of vehicles and parts/components permitted for customs clearance. The Minister in charge of Industry grants authorization via an official decision specifying the quantity of vehicles and parts/components allowed for customs clearance. The quantity benefiting each operator is determined within this authorization decision from the Minister of Industry, based on their request and the data provided. For unassembled vehicles, the operator must clearly specify the number of parts and components needed for each vehicle and the total quantity to be imported, linking component imports directly to the authorized vehicle numbers. For unassembled vehicles, the operator must specify the number of parts and components needed for each vehicle and the total quantity to be imported, linking component imports to authorized vehicle numbers.
Scope of Exemptions
Passenger vehicles designed to transport ten or more individuals, including the driver, are exempt from all rights and duties upon customs clearance. This exemption encompasses the temporary protective additional duty, the solidarity contribution, and various other deductions. Vehicles for 10 or more passengers are exempt from all rights and duties upon customs clearance, including temporary protective additional duty, solidarity contribution, and deductions, up to a limit of 10,000 units. The total number of vehicles benefiting from this specific customs clearance exemption is capped at 10,000 units. This ceiling applies collectively to the overall import scheme rather than to individual economic operators.
The exemptions extend beyond import duties to the subsequent sale of these vehicles within Algeria. Such sales are exempt from Value Added Tax (VAT) and the specific tax levied on the sale of cars and other motor vehicles. These exemptions also apply to the sale of these vehicles, exempting them from VAT and the tax on the sale of cars and motor vehicles. This measure aims to reduce the financial burden associated with both the import and distribution of these particular passenger transport vehicles.
Regulatory Context
Economic operators involved in vehicle manufacturing can benefit from this system, though the exemption is not automatic and requires prior authorization from the Minister in charge of Industry. Economic operators active in vehicle manufacturing benefit from this system, but exemption is not automatic and requires prior authorization from the Minister in charge of Industry. The authorization decision, once issued, is distributed in seven original copies to several relevant government bodies. These include the Ministry of National Defense, the Ministry of Industry, the Ministry of Transport, and the Ministry of Finance, which receives copies for both its Directorate General of Customs and Directorate General of Taxes. A copy is also sent to the Ministry of Foreign Trade and Export Promotion. The authorization decision is issued in seven original copies sent to relevant ministries and entities, including the Ministry of National Defense, Ministry of Industry, Ministry of Transport, Ministry of Finance (Directorate General of Customs and Directorate General of Taxes), and Ministry of Foreign Trade and Export Promotion. The provisions of the decree are set to become effective on October 1, 2025. This effective date precedes the joint ministerial decree's official date of June 8, 2026, and its subsequent publication in Official Gazette No. 57 on August 5, 2026. The decree's provisions are effective starting October 1, 2025, despite the joint ministerial decree being dated June 8, 2026, and published in Official Gazette No. 57 on August 5, 2026.