Customs duty and taxes when importing a car into Algeria (2026)
Short answer: on a fully built vehicle (CBU), customs duty is 15% of the CIF value up to 1,800 cc and 30% above. On top of that come 19% VAT, a 2% solidarity levy and a 2% customs service fee. The consumption tax (TIC) is zero up to 1,800 cc.
Rules verified on 11 September 2026 · 2026 Finance Law (loi de finances 2026)
What are the duty and tax rates on importing a vehicle?
Algerian customs computes duties on the CIF value (Cost of goods + Insurance + Freight), converted into dinars at the exchange rate of the day. Three main taxes stack up, plus two ancillary levies.
| Tax | ≤ 1,800 cc (petrol / hybrid) | > 1,800 cc | Electric |
|---|---|---|---|
| Customs duty (DD) | 15% | 30% | 30% |
| Consumption tax (TIC) | 0% | 60% to 100% | 0% |
| VAT | 19% | 19% | 19% |
| Solidarity levy (PRC) | 2% | 2% | 2% |
| Customs service fee (TCS) | 2% | 2% | 2% |
Tax base: the CIF value. If the declared price is below the customs internal reference value (the "Argus" value), the administration retains the higher reference figure.
What is the difference between 15% and 30% customs duty?
It comes down to engine displacement and fiscal horsepower:
- Up to 1,800 cc — customs duty 15%, TIC 0%. This is the most favourable band, and the one most Chinese vehicles exported to Algeria fall into (1.5L and 1.5T engines).
- 1,801 cc to 3,000 cc — customs duty 30%, plus a 60% TIC added to the base.
- Above 3,000 cc — customs duty 30% and the TIC rises to 100%.
That is why a Geely Livan X3 Pro (1.5L) sits in the 15% band, while a larger-displacement SUV carries a tax bill several times higher for a similar purchase price.
Are there duty reductions for certain vehicles?
Yes. Reductions on the total of duties and taxes apply within the personal import regime — a used vehicle under 3 years old, imported by an individual, one car every 3 years:
| Vehicle type | Reduction | Base |
|---|---|---|
| Petrol or hybrid ≤ 1,800 cc | −50% | on total duties and taxes |
| Petrol or hybrid > 1,800 cc | −20% | on total duties and taxes |
| Electric vehicle (EV) | −80% | on total duties and taxes |
Careful — 1,800 cc is a fiscal threshold, not a legal ceiling. A resident individual can import a petrol or hybrid vehicle above 1,800 cc, but the reduction then drops to 20%, customs duty rises to 30% and the TIC applies. The 1,800 cm³ figure acts as an actual *ceiling* only in the transfer-of-residence regime (C.C.R. — article 127 of the 2026 Finance Law). Electric vehicles have no displacement limit and enjoy the 80% reduction. Diesel remains completely banned from import.
How do you calculate the total landed cost?
The landed cost in Algeria is built in four steps:
- Purchase price in China (supplier invoice)
- + FOB costs: inspection, inland transport, export formalities, documents, service fee
- + Sea freight and insurance → this gives the CIF value
- + Customs duty (15% or 30% × CIF) + VAT 19% × (CIF + duty) + solidarity levy 2% and TCS 2%
Worked calculation (hypothetical CIF value: 1,400,000 DZD, 1.5L engine)
- CIF value: 1,400,000 DZD
- Customs duty 15%: 210,000 DZD
- VAT 19% × (1,400,000 + 210,000): 305,900 DZD
- Solidarity levy 2%: 28,000 DZD
- Customs service fee 2%: 28,000 DZD
- Total duties and taxes: ≈ 571,900 DZD
- Estimated landed cost: ≈ 1,971,900 DZD
This illustrates the method. The real amount depends on the model, the customs reference value and the exchange rate of the day.
Fully built units (CBU) or local assembly: what changed
- Since the 2025 Finance Law, approved importers may again import fully built units (CBU) — this was prohibited from 2016.
- Duty on finished vehicles remains high: the stated goal is to encourage local assembly (15% local integration by year 3, 35% by year 5).
- Since 1 January 2026, proof of payment of the new-vehicle tax is no longer required at clearance (article 147 bis of the stamp duty code).
- The 2026 Finance Law exempts 10,000 passenger vehicles with 10 seats or more from all duties and taxes, new or unassembled.
Frequently asked questions
What is the customs duty on importing a fully built car into Algeria in 2026?
Customs duty (DD) on a fully built vehicle (CBU) is 15% of the CIF value for a petrol or hybrid engine up to 1,800 cc, and 30% above 1,800 cc. Add 19% VAT, a 2% solidarity levy and a 2% customs service fee. The consumption tax (TIC) is zero up to 1,800 cc and reaches 60% to 100% on large displacements.
Why 15% and not 30%?
The rate depends on displacement and fiscal horsepower. Up to 1,800 cc the duty is 15% and the TIC is zero. Above 1,800 cc the duty becomes 30% and the TIC applies (60% from 2,001 to 3,000 cc, 100% above 3,000 cc). That is why every model we import is a 1.5L or 1.5T: they stay in the most favourable bracket.
Is there a reduction for vehicles under 1800 cc?
Yes, but only for used vehicles under 3 years old imported by an individual: petrol or hybrid ≤ 1,800 cc gets a 50% reduction on total duties and taxes, above 1,800 cc gets 20%, and an electric vehicle gets 80%. For a new vehicle imported by an approved professional, the normal rates apply.
How is VAT calculated on a car import in Algeria?
VAT is 19% and applies to the CIF value plus customs duty. Formula: VAT = 19% × (CIF value + customs duty). Example: for a CIF value of 1,400,000 DZD and 15% duty (210,000 DZD), VAT is 19% × 1,610,000 = 305,900 DZD.
Does the new-vehicle tax still exist in 2026?
From 1 January 2026, the obligation to prove payment of the new-vehicle tax at customs clearance was removed (amendment to article 147 bis of the stamp duty code, 2026 Finance Law). Declarations registered before that date remain under the old regime. The change simplifies and speeds up clearance.
What is the Algerian customs reference value ("Argus")?
Algerian customs maintains an internal reference value database, commonly called the Argus value. If the price on your commercial invoice is below that reference for the model and year concerned, duties are computed on the higher reference value rather than on your purchase price. Always check the reference value before ordering.
Can you import a fully built vehicle (CBU) into Algeria?
Yes. Since the 2025 Finance Law, approved dealers and importers may again import fully built vehicles (CBU), which had been prohibited since 2016. Duty on finished vehicles remains high in order to encourage local assembly: 15% local integration by year 3, 35% by year 5.
What is the total cost, duties and taxes included, of a Chinese car landed in Algeria?
Landed cost is: purchase price in China + FOB (inspection, inland transport, formalities, documents, service) + sea freight and insurance = CIF value, then + customs duty + 19% VAT + solidarity levy and TCS. For a 1.5L Livan X3 Pro, the landed cost in Algeria sits around 2.37 million DZD in 2026. Use our simulator to see the line-by-line breakdown.
References consulted
Continue the guide
- Importing a car from China to Algeria: the complete guideFrom order to registration plate: taxes, required documents, sea freight, customs clearance and real lead times. The entry point to all our guides.
- The diesel import ban: what is coveredWhich diesel vehicles are genuinely targeted, since when, on what legal basis, and what remains allowed (petrol, hybrid, electric, LPG/CNG).
- The 50% reduction for engines up to 1,800 ccThe exact conditions of the regime: under 3 years old, one per individual every 3 years, own foreign currency — and the rates repayable on resale.
- Required documents: COC, ECTN/BSC, BL and bank domiciliationThe complete list of documents to assemble before shipment, who issues each one, how long it takes — and why a single missing piece blocks the whole clearance.
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