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importers and retailors. interior consumption tax [ edit ] taxpayers of this tax are all the consumers in algeria. this tax is levied on beers, cigars, tobacco, cigarettes, matches and lighters or also on some luxurious products such as salmon, coffee, caviar, fresh bananas kiwis or pineapples, ice cream, worn
clothing, camping cars. the taxable base consists of fixed part and proportional part. the fixed part is defined in function of the volume of taxed object. the proportional part depends on the pre-tax price of the product. the amount of the tax is between % and % dzd / hl of beer (us$ / hl of beer)...
https://en.wikipedia.org/wiki/Taxation_in_Algeria