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Major Changes Announced for Selling Imported Cars Under 3 Years in Algeria!

Imported Vehicles in Algeria

The provision restricting the sale of imported cars in Algeria under three years old for a period of three years, initially proposed in the draft Finance Law (PLF 2025), has been modified. A revised version of Article 203 was introduced into the document, which was approved by a majority of APN deputies on Wednesday, allowing for the sale of such vehicles under specific conditions.


During a plenary session held on Wednesday, November 13, the National People's Assembly (APN) adopted the draft Finance Law for the 2025 fiscal year by majority vote.


The approved document includes amendments to various provisions of the original bill, with several new articles and changes proposed by the government. Article 203 was revised to permit the resale of cars less than three years old, but under certain stipulated conditions.


Regarding the importation of vehicles less than three years old, most of the proposed amendments from members of the lower house of parliament were rejected by the APN Finance and Budget Committee, with the exception of an amendment restricting the sale of these imported cars within three years of their customs clearance date.


The initial version of PLF 2025 presented by the government specified, in Article 203 amending Article 110 of the 2020 Finance Act, that imported vehicles under three years old would be “non-transferable for a period of three years from the date of acquisition.”


This restriction meant that buyers could not resell such vehicles for three years following their purchase. The government explained this policy as a way to curb speculative practices by certain dealers and private individuals, “who have distorted the intended purpose of the tax and customs benefits provided,” stated Finance Minister Laaziz Faid during the session.


However, the APN Finance Committee introduced a modified version of Article 203, which was approved by the Assembly.


The new, amended Article 203 of PLF 2025 allows for the sale of imported vehicles under three years old, but only after paying the applicable tax benefits, according to conditions outlined in the amendment, as reported by the official APS agency.


Conditions for Reselling Imported Cars Less Than 3 Years Old


The revised Article 203 now specifies that “these vehicles are non-transferable for a period of 36 months from the date of customs clearance,” as reported by the Arabic-language newspaper Echorouk.


Additionally, these vehicles can be sold by their buyers only “after payment of the tax benefit,” under four specific scenarios outlined in the new article.


The first scenario allows a buyer to resell a car under three years old within 12 months of customs clearance, provided the full tax benefit is repaid.


In the second scenario, the buyer may resell the imported vehicle after 12 to 24 months from the date of customs clearance, as long as 66% of the tax benefit granted by the authorities is reimbursed.


The third scenario permits the buyer to resell the vehicle after more than 24 months but within 36 months of the customs clearance date, provided 33% of the tax benefit is repaid.


In the fourth and final scenario, no repayment of the tax benefit is required if the vehicle is sold after 36 months from the customs clearance date.


This provision, however, will only come into effect from January 1, 2025, pending approval by the Council of the Nation (Senate).

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