When clearing vehicles under three years old in Algeria, Customs primarily calculates duties based on the actual transaction price evidenced by a sales contract or invoice. The 'Argus' reference is applied only as a last resort if the declared value is rejected. This scheme allows residents to import one vehicle every three years, restricted to electric, gasoline, or hybrid engines, excluding diesel. Vehicles are subject to a 36-month non-resale period following customs clearance; selling earlier requires repaying a portion of the tax incentive, which varies by engine type. Importers are strictly advised to retain payment records and verify information solely through official Customs channels to avoid scams involving fraudulent documents or unauthorized intermediaries.