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Large industrial complexes

What is the legal framework for this sector of activity?


The Finance Law 11/2012 of 08/01/2013


What are the advantages of this law?


The Global Reduced Rate of 5% of duties and taxes collected on the import of machinery and equipment goods intended for the construction of factories.


What are the conditions of granting?


A request must be addressed to the Director General of Customs and Indirect Duties at the latest fifteen days before the arrival of the goods, upon production of :

  • a favorable opinion of the investment plan issued by the Technical Ministry ;
  • the general import program;
  • the list of goods;
  • the invoices.

It is forbidden to transfer or lend without the authorization of the Administration of Customs and Indirect Duties, the materials, machines, equipment and inputs imported under the above-mentioned schemes.


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