Actualités - KPMG Algérie
Transcription
Actualités - KPMG Algérie
Actualités n° 3, April 1 2010 kpmg Actualités N° 3, April 2010 KPMG Algérie Executive Decree No. 10-89 of 10 March 2010 laying down the procedures for monitoring imports exempted from customs duties under free trade agreements Under the Ordinance, “any legal entity or corporation engaged in production and/or commercial activities shall, prior to any imports operations, make out an application to exempt the imported items from customs duties” as for every item under a free trade agreement concluded by Algeria. A sample application form is attached to the decree. The application provides information on the contact details of the corporation, the trade name of merchandise, FOB or ex-factory values, the number of the trade register, etc. The form may be obtained from the trade department covering the relevant wilaya. The request for exemption from customs duties is defined as the document prior to any transaction import free of customs duties under the free trade agreements. The application is "license statistics for monitoring imports. The application must be accompanied by following documents: - The pro forma invoice in triplicate - A certified copy of trade register, - A certified copy of the tax identification form - A certified copy of articles of association, - A certified copy of the certificate of deposit accounts with the trade registry, - A tax clearance certificate, - A certified copy of the form attesting to updated payments with Social Security services (CNAS and / or CASNOS). The application, duly filled in, and supporting documents must be filed with the trade department covering the relevant wilaya which forwards it to the nationwide trade department for approval. Approval exempting importers from customs duties is granted after the application has been reviewed by the trade department and within thirty days from the date of filing the application. The validity of the request and is under 6 months. It is renewable under the same conditions. The application is referred by the operator to customs upon clearance of goods to qualify for the exemption of customs duties. The amount or volume of goods actually imported must be less than or equal to the amount or volume of goods declared. © 2010 KPMG Algérie SPA, an Algerian joint stock Company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved. Actualités n° 3, April 2010 Appendix: Copy of application form free of customs duties. Source: Official Journal, no. 17, March 14, 2010 © 2010 KPMG Algérie SPA, an Algerian joint stock Company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved. 2 Actualités n° 3, April 2010 Contacts © 2010 KPMG Algérie SPA, membre algérien du réseau KPMG constitué de KPMG Algérieadhérents S.P.A. de KPMG cabinets indépendants International Coopérative, une entité de droit Algiers suisse. Tous droits réservés. 42,et rue Abou Nouas 16035 KPMG le logo de KPMG sont des Hydra marques déposées 16035 Algerde KPMG International Coopérative. Tel: +213 (0)21 60 02 38 KPMG International Coopérative ne Fax: +213 (0)21 60 02 29 propose pas de services aux clients. Aucun cabinet membre n’a le droit d’engager KPMG International Coopérative ou les Oran autres cabinets membres vis-à-vis des tiers.1, KPMG International n'a le avenue CheikhCoopérative Larbi Tebessi droit (ex-avenue d'engager aucun cabinet membre. Loubet) 31000 Oran Tel. : +213 (0)41 40 59 09 Fax : +213 (0)41 40 59 10 E-mail : [email protected] Website : www.kpmg.dz Contacts KPMG Algérie S.P.A. A Alger 42, rue Abou Nouas 16035 Hydra 16035 Alger Tel: +213 (0)21 60 02 38 Fax: +213 (0)21 60 02 29 information contained herein is of a general nature and is not A Oran The intended to address the circumstances of any particular individual or 1, avenue entity. Cheikh Larbi Tebessi Although we endeavor to provide accurate and timely (ex-avenueinformation, Loubet) there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be 31000 Oran accurate in the future. No one should act on such information without Tél. : +213appropriate (0)41 40professional 59 09 advice after a thorough of the particular situation. Fax : +213 (0)41 40 59 10 © 2010 KPMG Algérie SPA, an Algerian joint stock Company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative. KPMG International Cooperative provides no client services. No member firm has any authority to obligate or bind KPMG International KPMG Algérie SPA, an Algerian joint stock company with capital of Cooperative or any other member firm vis-à-vis third parties, nor does 100 030 000.00 DZD, registered in the Trade registry in Algiers KPMG International Cooperative have any such authority to obligate or E-mail : [email protected] under the number 02B 0018309 16/00. Tax registration bind any member firm. 000216289042735. 42, and rue aAbou Nouas, © 2010 Algérie SPA, an AlgerianRegistered joint stock office: Company member firm of the KPMG network of independent member firms affiliated with KPMG Site webKPMG : number www.kpmg.dz 16035 Hydra, Algiers, International Cooperative, a SwissAlgeria. entity. All rights reserved. 3