Editor’s Note
**Editor’s Note:** Algeria’s 2026 Finance Bill introduces temporary export allowances for jewelry artisans and manufacturers of gold, silver, and platinum products, marking a regulatory shift in the precious metals sector.
In Algeria, the 2026 Finance Bill, adopted last Sunday in the Council of Ministers, includes new provisions regarding the regulation of import and export of precious metals such as gold, platinum, and silver.
The 2026 Finance Bill temporarily authorizes manufacturers and jewelry artisans to export their finished or semi-finished products made of gold, silver, or platinum, as stated in Article 60 of the PLF 2026.
The operation must be carried out under the customs regime of temporary exportation. The products must then be reimported within a specified period, either in their original state or after undergoing processing, transformation, finishing, additional labor, or repair abroad.
However, the legislator conditions this operation on obtaining prior authorization from the administration for each shipment. The Minister of Finance is tasked with specifying the modalities of this article through a decree.
Manufacturers and jewelry artisans are also authorized, under the same conditions (i.e., temporarily), to import finished and semi-finished products of gold, silver, and platinum for a specified period for the same reasons: processing, transformation, finishing, additional labor, or repair abroad, as specified in Article 61.
It will then be possible to re-export them after these operations are completed, with the same condition of obtaining prior authorization from the tax administration for each import.
The 2026 Finance Bill states that these measures were taken to “regulate the import and export operations of finished or semi-finished gold, silver, and platinum articles, carried out under economic customs regimes.”
Through these measures, the legislator aims to encourage jewelry artisans to “create wealth and value at the local level” and to “promote national production of precious metals abroad.”
Thus, the concerned operators can either temporarily import or export products in their state “within the framework of exhibitions, fairs, or events” or “after having undergone, under active processing: transformation, finishing, additional labor, or repair.”
The Finance Bill thus offers jewelry artisans and manufacturers the opportunity to export products for display abroad at various regularly organized promotional events. They can also export to make modifications and then import new products after the planned work on the items is completed. The goal is to highlight national production while also allowing operators to rely on foreign expertise in repair or processing, all regulated by an administrative procedure that requires obtaining authorization from the tax administration.
In the same spirit, the PLF allows artisans to import for later re-export, either in their original state without modifications or after processing operations on gold, silver, and platinum products.
The idea is to ensure that jewelers have products for their commercial events and also to showcase the quality of Algerian labor in the craft of gold and silver jewelry.