When the final return includes the creation or transfer of an activity in Algeria, the National can also import without payment and clearance formalities dispensation in the control of foreign trade, duties and taxes are paid at a fixed flat rate of 5% FOB value, for the materials and equipment for carrying out the activity.
However, when it comes to a new authorized activity, materials and equipment mentioned above must be new or renovated under warranty from the date of importation.
The arrangements for implementing this section shall be assessed as required, by regulation.
Documents required:
All documents required for the ordinary change of residence and:
| 1- |
Approval issued by the Algerian authorities concerned to exercise, the activity to be transferred or to create in Algeria, |
| 2- |
Proof of the effective exercise of an activity abroad in the last three years preceding the date of transfer. |
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