The legal framework for micro import activities: A study of Executive Decree No. 25-170 dated 28/06/2025
Keywords:
micro-importation, self-employment, parallel economy, shadow economy merchantsAbstract
Following the issuance of a set of legal and regulatory texts that govern the activities of self-employed contractors, the Algerian legislator sought to expand the range of activities that can be carried out under this designation by introducing a new, independent activity to the previous seven fields. This was achieved through the issuance of Executive Decree No. 25-170, dated 28/06/2025, which specifies the conditions and procedures for practising micro import activities. The decree outlines the requirements for micro importer status, the privileges granted to micro importers, and the modalities of practice and cases that necessitate deregistration, in light of the provisions of the fundamental law governing self-employed contractors.
Downloads
References
Law No. 90-11 concerning Labour Relations, dated 21/04/1990 and amended and supplemented in the Official Gazette No. 17, published on 25/04/1990.
Law No. 07-11 concerning the Financial Accounting System, dated 25 November 2007, Official Gazette No. 74, published on 25 November 2007.
Law No. 13-06 dated 13 July 2013 (amended and supplemented) concerning conditions for commercial practice dated 14 August 2004 (Official Gazette No. 52 published in 2004).
Law No. 17-04 dated 16 February 2017 (amended and supplemented) concerning the Customs Code (Law No. 79-07 dated 21 June 1979), Official Gazette No. 11, published on 29 June 1979.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 The International tax journal
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
