CMA CGM Algeria has officially announced that the information note published on 7 October 2025, concerning the application of a 4% Banking Domiciliation Tax (TDB) on maritime freight and demurrage, is now cancelled.

This announcement puts an end to several weeks of concern among economic operators, following the initial circulation of a note mentioning the application of a 4% tax in connection with the Finance Law 2025.

What is the TDB?

The Banking Domiciliation Tax (TDB) is a tax applied to each import transaction for goods, services or royalties when it is subject to banking domiciliation — in other words, when an import file is opened at a bank.

The circular No. 63/MF/DGI/LF.2025 of 29 July 2025 clarified the terms of application of this tax, including its attribution to the owner of the goods. CMA CGM Algeria had initially interpreted this provision as also applying to maritime freight and demurrage transactions.

The paradox: freight and banking domiciliation

In practice, maritime freight charges and demurrage (late unloading charges) are paid directly abroad via the port call account of the maritime carrier, used exclusively for its operations in Algeria.
These payments therefore do not go through banking domiciliation, which is the necessary condition for the TDB to be due.

The reversal and DGI clarification

On 7 October 2025, CMA CGM Algeria published a new note (ref. DG/103/2025/KNT) purely and simply cancelling the previous one.
The company specifies that the 4% tax will not be applied to maritime freight invoices or to demurrage.

This retraction follows the official clarification from the General Directorate of Taxes (DGI), which confirmed that:

"The banking domiciliation tax is only due on transactions subject to the banking domiciliation procedure."

The DGI therefore reminded that payments made from a port call account — not subject to this procedure — cannot be subject to the TDB.

Consequence: end of TDB on maritime freight

Fiscal services have been instructed no longer to require the TDB from maritime transport auxiliaries when transferring positive balances from port call accounts.

Key takeaways

• ✅ For importers: the 4% TDB on maritime freight is officially lifted — a relief for operators and a preserved competitiveness factor.
• 📘 On the fiscal side: this episode illustrates the complexity of interpreting new fiscal laws and underlines the essential role of DGI circulars in ensuring consistent and fair application of the texts.