Used Vehicles: What is new for vehicles less than 3 years old imported into Algeria?
The measure prohibiting the sale of imported vehicles less than 3 years old for three years, introduced in the draft Finance Law (PLF 2025), has been modified. A new modified article 203, allowing these vehicles to be sold under conditions, was introduced in the document adopted by the majority of APN deputies on Wednesday.
During a plenary session held on Wednesday, November 13 at the National People’s Assembly (APN), the draft Finance Law for the 2025 financial year was adopted by the majority of deputies.
The adopted document includes amendments to several provisions of the bill. Several amendments and new articles were introduced into the bill presented by the government.
Modified article 203 allows the resale of cars less than three years old, under conditions.
In the aspect of the importation of cars less than 3 years old, the majority of the amendments proposed by the members of the lower house of Parliament were rejected by the Finance and Budget Committee of the APN. Except that concerning the ban on the sale of imported vehicles before three years from the date of customs clearance.
The first version of the PLF 2025 presented by the government provided, in article 203 modifying article 110 of the Finance Law for 2020, to make imported cars less than three years old, “non-transferable, for a period of three ( 3) years from the date of their acquisition”.
This means that the buyer cannot resell his imported vehicle before three years, from the date of its acquisition. The government justified this measure by its desire to fight against the speculative practices of certain resellers and individuals, “which have altered the objective sought through the tax and customs advantages granted in this area”, explained the Minister of Finance, Laaziz Faid, during the session.
However, the NPC Finance Committee introduced a new article (amended 203), approved by the Assembly.
The new amended article 203 of the PLF 2025 allows buyers to sell their imported vehicles less than three years old, but not before payment of the tax duties granted, under certain conditions provided for by the new article, reports the official APS agency.
Conditions allowing the resale of imported cars less than 3 years old
From now on, the new amended article 203 provides that “these cars are considered non-transferable for a period of 36 months from the date of their customs clearance”, details the Arabic-speaking newspaper Echorouk.
In addition, these vehicles can be sold by their purchasers “after payment of the tax advantage granted”, in four cases, still according to the new amended article.
In the first case, the purchaser of a car less than 3 years old can resell it after less than 12 months from the date of customs clearance, provided they repay the entire tax advantage.
For the second case, the buyer can resell their imported car after a period of 12 to 24 months from the date of customs clearance, provided they repay 66% of the tax advantage granted by the authorities.
The third case allows the buyer to resell the imported car within a period of more than 24 months and less than or equal to 36 months after the date of customs clearance, on condition of reimbursing 33% of the tax advantage.
Furthermore, and for the last case, no reimbursement of the tax advantage granted is required if the vehicle is resold after 36 months from the date of its customs clearance.
However, this provision will only be effective from January 1, 2025, in the event of its adoption by the Council of the Nation (Senate).
