Feeding livestock, poultry: Sale of barley, corn exempt from VAT

April 5, 2021

ALGIERS- Sales of barley, corn and products and materials intended for animal and poultry feed are now exempt from value added tax (VAT), provided the subscription of a commitment (or specifications for importers).

This decision, which should reduce the consumer price, in particular, of poultry, has, officially, entered into force by virtue of an executive decree published in the Official Gazette (OJ) No. 24.

This is Executive Decree No. 21-120, signed by the Prime Minister, Abdelaziz Djerad, on March 29, relating to the modalities of exemption from the value added tax, of barley and corn sales operations, as well as materials and products, intended for use as feed for livestock and poultry.

“Are exempt from VAT, sales operations of barley and corn as well as materials and products, intended for feeding cattle and poultry, falling under the tariff subheadings cited in the annex to the decree” , reads the text.

The materials and products intended for animal and poultry feed, also concerned by this exemption from VAT, are in particular: corn bran, wheat bran, bran of other cereals, legume bran, residues of the corn starch, beet pulp, sugar cane bagasse, preparations for suckling calves, stenerol, trace elements, ampromix plus, zinc bacitracin intended for the manufacture of animal feed, vitamin and / or nitrogen mineral concentrate, as well as other products used for feeding animals.

For import operations, the granting of the benefit of the exemption is subject to the subscription of specifications, which must be accompanied by an annual forecast import program.

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