IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jan 2014 | Removal date: open ended
Still in force

Internal taxation of imports

On 31 December 2013, Algeria announced its 2014 Finance Act. Imported cars are now subject to a tax while domestically produced cars are tax free. Affected are: Passenger cars, motor cycles, busses, trucks, vans as well as trailers (Finance Act page 7)
 
Imported cars are subject to a graduated tax that depends on the weight of the vehicle:

  • less then two tons -4000 AD
  • between 2-3 tons -7000 AD
  • between 3 and 6 tons -54000 AD
  • between 6 and 10 tons -150000 AD
  • between 10 and 15 tons -300000 AD
  • between 15 and 20 tons -360000 AD
  • more then 20 tons -480000 AD(1000 Algerian Dinar (AD) = USD 12)

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

444 Machinery for mining, quarrying & construction; parts
8704 Motor vehicles for the transport of goods.
870410 Dumpers designed for offhighway use
491 Motor vehicles, trailers & semi-trailers; parts
8702 Motor vehicles for the transport of ten or more persons, including the driver.
870210 With compressionignition internal combustion piston engine (diesel or semidiesel)
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
870321 Of a cylinder capacity not exceeding 1,000 cc
870322 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
870324 Of a cylinder capacity exceeding 3,000 cc
870331 Of a cylinder capacity not exceeding 1,500 cc
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc
870333 Of a cylinder capacity exceeding 2,500 cc
870390 Other
8704 Motor vehicles for the transport of goods.
870421 g.v.w. not exceeding 5 tonnes
870422 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
870423 g.v.w. exceeding 20 tonnes
870431 g.v.w. not exceeding 5 tonnes
492 Motor vehicle bodies; trailers & parts thereof
8716 Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof.
871610 Trailers and semitrailers of the caravan type, for housing or camping
871631 Tanker trailers and tanker semitrailers
871639 Other
871640 Other trailers and semitrailers
871690 Parts
499 Other transport equipment & parts
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars.
871120 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc
871190 Other

Please report this page in case you detect an inaccuracy in its content.