Customs procedures with economic impact of trade nature

The purpose of customs procedures of trader nature is to create, develop and consolidate trade with foreign partners, to enable national economic operators to promote their production potential and to acquire commercial management know-how.

Temporary admission of materials for carrying out work and services

Legal basis:

Articles 174 to 179 and 181 of the Customs Code. Articles 135 to 138 of the Finance Act for 1996.

Application text:

Circular No. 157 DGD / D130 of 25/11/2006.
Ordinance No. 96-09 of 10/01/1996 relating to leasing.

Definition of the procedure

Customs procedure allow non-resident foreign companies to carry out, on the basis of contracts, the performance of works and services in Algeria for the benefit of national partners, of foreign bodies regularly established in the national territory.

Eligible materials:

All the materials listed on the amortization schedule appended to circular No. 157 DGD / D13 of 25/11/2006.

Benefit of the procedure:

Procedure reserved exclusively for non-resident foreign companies, holders of works and performance contracts, concluded with national partners, semi-public companies or foreign bodies regularly established in the national territory.

Granting of the procedure:

The non-resident foreign company must make a request for benefit of the procedure in question to the Regional Director of Customs of the place of importation or use of the material accompanied, among other documents required, a copy of the contract to carry out work and benefits, accompanied by a bank domiciliation, approved by the national commission of the markets, a certificate of the master of work, a commercial invoice of the materials.

The duration of temporary admission requested must in no case exceed that of the contract.

However, this plan may be granted to a company incorporated under Algerian law, for a period not exceeding five (05) years, under an international finance lease (lease-purchase).

Partial suspension of duties and taxes:

Materials imported under this procedure is subject to a partial suspension of duties and taxes (66%, 75% and 84%).
Surety :

Materials imported under the procedure in question is subject to a surety of 10% of the duties and taxes suspended.

The purpose of this deposit is to guarantee the payment of duties and taxes and the penalties for delay that may be incurred and will be subject to hand-over at the end of the work.

Extension of time limits:

The admission period granted is extendable subject to the production, as justification, of amendments to the initial contract.

Clearance of the procedure:

At the end of the deadlines granted, the materials must be re-exported or receive another authorized customs procedure (release for consumption and others).

An exceptional period of three (03) months is granted to the operator, pending the re-export of the material or its assignment, the conclusion of another contract.

Assignment of materials:

Materials imported under the temporary admission procedure for the performance of works and services may be transferred with the maintenance of the temporary admission procedure.

Temporary admission with re-export without further processing:

Legal basis:

Article 180 of the Customs Code.

Application texts:

Decision No 04 of 03/02/1999 laying down the conditions for the application of Article 180 of the Customs Code.
Circular n ° 26DGD / CAB / 133 of 29/05/2000 relating to fairs and exhibitions organized in Algeria.
Circular n ° 362 / DGD / SPD.082 OF 13/03/2013 relating to the customs clearance of goods under cover of the ATA carnet.

Definition :

Procedure which allows the importation of materials in temporary admission, without preliminary authorization, in total suspension of the rights and taxes, for use without further processing in the domains sporting, educational, tourist, humanitarian, fairs and exhibitions, seminars, congresses …

Empty imported packaging intended to be re-exported full of goods is exempt from the customs surety.

Eligible materials:

Materials admitted under the temporary admission procedure for re-export without further processing are:

  • containers, pallets, packaging, samples and goods imported as part of a commercial operation for testing and demonstration;
  • goods imported as part of a production operation;
  • scientific material;
  • teaching materials;
  • imported material for sports purposes;
  • tourist propaganda material;
  • material imported for humanitarian purposes;
  • welfare material for seafarers

Granting of the procedure:

The customs procedure for the temporary admission of material with re-export without further processing is granted on the basis of the subscription of a simplified declaration, accompanied by a surety fixed at 10% of the duties and taxes suspended or the presentation of a ATA carnet.

The temporary admission period is fixed according to the proposed transaction.

Extension of time limits:

The temporary admission period may be extended for reasons deemed valid by the competent customs services.

Clearance of the procedure:

At the expiry of the period of temporary admission, the material must be re-exported or be subject to another authorized customs procedure.

Bounded warehouses:

Legal basis:

Articles 129 159 of the Customs Code.

Application texts:

Decision No 05 of 03/02/1999 laying down the detailed rules for the application of Article 141 of the Customs Code.
Decision No 06 of 03/02/1999 laying down the detailed rules for the application of Article 156 of the Customs Code.
Circular No 45 DGD / CAB / D133 of 23/07/2000 relating to the public warehouse.

Definition :

The Bonded warehouse is the customs procedure that allows the storage of goods under customs control in premises approved by the customs administration with suspension of duties and taxes and economic prohibition measures.

Bonded warehouse, whether private or public, may be of special character when it is intended for the storage of goods the preservation of which requires special facilities.

The advantages of the operation of the bonded warehouses:

The operation of bonded warehouses has advantages, namely:
Security of goods;
The partial release of goods, according to the needs of the economic operators, which has a positive impact on the cash flow of the company.

Types of bonded warehouses:

There are two types of warehouses, namely:

  • the private warehouse:

The private warehouse may be granted to any natural or legal person by its exclusive use for the purpose of storing goods in connection with its activity pending the assignment of another authorized customs procedure.

  • The public warehouse :

The public warehouse is open to all users for the storage of goods of any kind with the exception of those excluded by the provisions of Article 116 of the Customs Code.

Eligible goods:

All goods are eligible for bonded warehouse, with the exception of those subject to restrictions or prohibitions based on considerations of morality or public order, public health or public health safety or considerations veterinary or phytopathological. The same applies to goods relating to the protection of patents, trademarks and copyrights, whatever their quantity and country of origin, source or destination (Article 116 of the Customs Code).

Benefit of the procedure:

Bonded warehouses are opened for the benefit of economic operators and intended for the storage of goods pending the assignment of another authorized customs procedure.

  • Application for approval specifying the geographical location and the ground of premises to be used as bonded warehouse;
  • Ground plane and site plan;
  • Certification of compliance with safety standards, issued by the territorially competent civil protection services;
  • Rental agreement or property deed;
  • Tax registration card;
  • Trade register.

The period of residence of goods in customs warehouses is fixed at one year.
This period may be extended if the reasons given by the operator are considered valid.

Subscription to an annual general submission:

The operator must subscribe to an annual general submission covering the activities of his warehouse during this period.

Assignment of goods in bonded warehouse:

Transfers of goods in a private warehouse are prohibited.
However, disposals in a private warehouse are authorized when purchasers benefit from a tax benefit of a suspension of duties and taxes (ANDI, ANSEJ, etc.).

In addition, the disposal of goods in public warehouses is authorized.

Temporary export with reimportation without further processing:

Legal basis:

Article 193, 194, 195 bis and 196 of the Customs Code.

Definition :

Commercial customs procedure consisting of temporary exportation with reimportation without further processing of goods intended for exhibition, testing or demonstration purposes.

Ineligible material:

These customs procedures are excluded from the goods mentioned in Article 116 of the Customs Code.

OGranting of the procedure:

The procedure in question is granted by the Head of Divisional Customs Inspectorate with territorial jurisdiction on presentation of the necessary justifications required by the regulations in force.

Clearance of the procedure:

The temporary export procedure with reimportation without further processing is secured by reimportation.

In case of sale of goods in a commercial event (international fair, specific exhibition …), the procedure is cleared by subscription of a definitive export declaration.

The procedure of temporary admission for carrying out work

PREAMBLE : Any customs declaration on behalf of an Algerian operator is subject to the issuance by the latter of a customs representation mandate in favor of …

The customs circular concerning the ATA carnet

Standard Exchange Procedure:
Preliminary reminders : If your goods imported in Algeria are defective or not in conformity with the order, the customs allows the importer of Algerian right (importer), according to the regulation …

The procedure of standard exchange and repair

In the out-of-warranty case:

  • Commercial invoice with the serial number of the part and a value in DZD.
  • Supplier acceptance for repair (edited by the supplier).
  • Technical sheet of the defective part object of the repair established by the Algerian customer …

Import transactions during the formalities of bank domiciliation

Document to present to the bank for completing the formalities of the bank domiciliation:

A/- Declaration of commitment of the respect of the conditions required of the commercial companies for the exercise of the activity of the importation of raw materials, products and goods intended for the resale without further processing.

Modèle d’engagement de respect


 

B/- Certificate of free trade established by an authority of the countries of origin and / or of origin of the products exported to Algeria for the exercise of the activity of the importation of raw materials, products and goods intended for the resale without further processing.

Model certificate free trade


 

C/- The phytosanitary certificate or veterinary certificate, issued by the competent departments of the Ministry of Agriculture, Rural Development and Fisheries, concerning the import of bananas, wheat, beef, fish (at the except sardine), barley and garlic.

D/- The prior technical authorization, required for the import of cosmetic and personal hygiene products and toxic products or presenting a particular risk, is no longer required for banking domiciliation.