A joint ministerial decree dated June 8, 2026, published in the latest issue of the Official Gazette No. 57, defined the procedures for customs clearance of buses intended for the transport of 10 passengers or more, including the driver, imported in finished or unassembled condition, with an exemption from all duties and taxes within the limit of 10,000 units.
The decree comes in implementation of the provisions of Article 135 of the 2026 Finance Law, and also includes the parts and components forming the kit for unassembled buses, when imported separately.
The joint ministerial decree was signed by the Minister of Industry Yahia Bachir, the Minister of Interior, Local Authorities and Transport Saïd Sayoud, the Minister of Finance Abdelkrim Boualzerd, and the Minister of Foreign Trade and Export Promotion Kamel Rezig.
The decree requires economic operators wishing to clear these buses through customs to obtain an authorization from the Minister in charge of Industry, accompanied by a card specifying the quantities of buses to be imported, and a list of the quantities of parts and components for unassembled buses, where applicable.
It also requires the submission of a certificate of exemption from Value Added Tax (VAT), issued by the territorially competent tax administration services.
Conditions for obtaining the authorization
The application for authorization is sent to the Minister in charge of Industry by economic operators active in the field of bus manufacturing, accompanied by the documents and data specified in the decree, prepared according to the models attached to annexes two and three.
The authorization is granted by a decision issued by the Minister in charge of Industry, according to the model attached to annex one of the decree.
The authorization decision is drawn up in seven original copies, addressed to the concerned economic operator, the Ministry of National Defense, the Ministry in charge of Industry, the Ministry in charge of Transport, the Ministry of Finance represented by the General Directorate of Customs and the General Directorate of Taxes, in addition to the Ministry in charge of Foreign Trade.
Exemptions covering various duties and taxes
The decree provides for the exemption of the buses concerned from all duties and taxes, including the temporary additional protective duty, the solidarity contribution, and the levy, within the limit of 10,000 units.
The exemption extends to the parts and components forming the kit for unassembled buses, when imported separately.
The decree also exempts the sales operations of these buses in Algeria from Value Added Tax (VAT) and from the tax on the sale of vehicles and rolling stock.
