Duties and Tax Exemption
Under article 115 of the finance law governing the 1993 budget, exemption from customs duty on imported equipment and rolling stock is available to Tunisians who have lived abroad on a continual basis for more than two years and who have invested in one of the activities listed in the investment incentives code upon definitive or provisional return to Tunisia.
For contact information regarding government custom authorities, please follow the link below: 4.1 Government Contact List.
Emergency Response
Agreements / Conventions Description |
Ratified by Country? |
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WCO (World Customs Organization) member |
Yes (1966-07-20) |
Annex J-5 Revised Kyoto Convention |
Yes (2017-07-07) |
OCHA Model Agreement |
No |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
Yes (1956-14-12) |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
Yes, member of Middle East North Africa (MENA) Country since its creation. |
Exemption Regular Regime (Non-Emergency Response)
This information can be found in Tunisia Laws and TAX SYSTEM and Formalities register.
UN/Humanitarian imported commodities, are generally exempted from import duties and other taxes. Staff working in Tunisia are allowed to import a vehicle free of customs dues and also their personal effects.
Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
In Tunisia, UN agencies are officially registered and accredited to the country by an official letter passed by the Ministry of Foreign Affairs in order to be able to operate in the country. For each Agency in place has government direct counterparts with who it can officially coordinate with. The Ministry of Foreign Affairs will provide all the necessary clearances such as entry visas, stay permits for international staff, and the Ministry of Finance for the necessary tax and customs exemptions. |
Non Governmental Organizations |
Same as for UN Agencies. Prior to importing or to receiving donations from donor countries, the NGO also should be registered by the Government through the Ministry of Foreign Affairs and a certificate or permission is issued. All official documents and related certificates are required prior to start the clearance. Exemptions are based on the agreement with the government at the initial stage of registration which define which items to be exempted. |
Exemption Certificate Application Procedure
In Case of importation authorized by the government of Tunisia, the UN or NGOs should present:
- Original shipping documents (invoice, bill of lading or airway bill, certificate of origin, fumigation certificate in case of food, lab test certificate, and packing list);
- Cover letter form the counterpart ministry stating the reason for requesting all type of dues exemptions to be addressed to Ministry of Finance;
- Authorized clearing agent to handle the process with the customs authorities.
Duties and Taxes Exemption Application Procedure |
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Generalities (include a list of necessary documentation) |
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Process to be followed (step by step or flowchart) |
UN Specialized Agencies should obtain all exemptions prior to the arrival of their consignment. In case of telecommunications, equipment has to be checked by the telecommunication department prior to installation or use by the Agency. Approval to import telecommunication is obtained from the Ministry of Telecommunications. Importation of medicines during emergencies is to be coordinated with and approved by the Ministry of Health. |
Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
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Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
Invoice |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
AWB/BL/Other Transport Documents |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Donation/Non-Commercial Certificates |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Packing Lists |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Other Documents |
n/a |
n/a |
n/a |
n/a |
n/a |
n/a |
Customs Clearance
General Information
The customs tariff applied in Tunisia is the same as that of the harmonized system of Brussels. The normal level of customs duty is not higher than 25%. However, some goods are subject to much higher duty which is around 40 to 50%. Some products are not taxed at all or taxed at a very low rate (3.7 or 15%).
Customs Information |
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Document Requirements |
A customs declaration drawn up by an approved customs agent and filed with the customs bureau of the entry of the goods, to be accompanied by the following documents: 1. Certificate of Goods drawn up by the donor for the beneficiary and which contains a detailed list of the goods being offered; 2. Transport document drawn up in the name of the beneficiary, also considered the consignee; 3. Document bearing the promise of a representative of the benefiting organization, to keep the goods for their prescribed purpose, and to record these in the inventory record. |
Embargoes |
None |
Prohibited Items |
1. Goods which are absolutely prohibited out of considerations for public order, morals, and security; 2. Goods not conforming to consumer protection norms (quality and packaging, environmental, hygiene, and the health of humans, animals, and plants); Regulated sensitive material; Restored medical materials covered by the Order mentioned below (See Relevant Regulatory Framework); 3. Vehicles and engines covered by the finance laws mentioned below. |
General Restrictions |
On 27 January 2020, the EU Council adopted Decision (CFSP) 2020/117, which renewed the EU’s sanctions on Tunisia for 1 year. Those measures designate 48 people said to be responsible for the misappropriation of state funds. |
Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity) |
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|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
D&T Exemption Certificate |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Invoice |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
AWB/BL/Other Transport Documents |
3 Originals + 3 copies, applies to UN and NGOs |
3 Originals + 3 copies, applies to UN and NGOs |
3 Originals + 3 copies, applies to UN and NGOs |
3 Originals + 3 copies, applies to UN and NGOs |
3 Originals + 3 copies, applies to UN and NGOs |
3 Originals + 3 copies, applies to UN and NGOs |
Donation/Non-Commercial Certificates |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Packing Lists |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Original Invoice, applies for UN and NGOs |
Phytosanitary Certificate |
n/a |
n/a |
n/a |
n/a |
n/a |
n/a |
Other Documents |
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Transit Regime
Transit regime is Legal basis from the Articles 115 to 126 of the customs code. Order of the Minister of Finance dated 12/29/1955 regulating the conditions of application of the general regime of bail and transit. Transit is a suspensive system which essentially allows goods from abroad either to cross the customs territory without being subject to the payment of import duties and taxes applicable to products intended for the internal market, or to circulate in suspension of said duties and taxes between two offices or warehouses:
- between two border points.
- between a border point and an interior point.
- between an interior point and a border point.
- between two interior points.
- There are two forms of transit
- International transit.
Ordinary transit: Ordinary or national transit or internal transit allows foreign goods to move in Tunisia between two customs offices or between two warehouses in suspension of duties and taxes and prohibitions. Ordinary transit is a regime which allows the transfer of warehouse without changing the customs condition of the products. Indeed, the goods which stay in temporary duty-free warehouse, can be directed on another warehouse under a mode comprising the same advantages.
Formalities to be applied and the principle
- a departure office
- a destination office
- a deposit
- a principal
- bail or deposit
- customs monitoring of the goods
- a clearance then a raised hand, a discharge from the deposit
To be able to cross Tunisian territory, the transporter must subscribe a detailed declaration of type T (TE, TI) which means transport from one point to another in the territory and must indicate in the box reserved for the customs procedure the type of transit. to be performed using a 3-digit code.
International transit: In order to avoid the application of national legislation and each country's own rules on goods which cross several borders to reach their final destination, an international transit system has been put in place to allow goods in transit to keep the documents as well as the guarantees presented to the country of departure and to save all of these goods while avoiding handling during transport and to present them under intact seals to the customs administration of destination.
For Food Aid directed to other CO passing trough Tunisia, usually the transit procedure is chosen. The receiving CO, must assure that on the B/L accompanying the Cargo is stated “Cargo in transit to…” In this way the receiving CO will pay only for the handling fees at Tunisia Port (usually lower than for food direct to Tunisia) and will obtain a Custom escort until the border. Then all the Custom Clearance procedures will be executed with the custom authorities of the receiving country. Normally neither Tunisia Country Office nor Regional Bureau of Cairo are involved in this procedure, as the operation is carried out by the Forwarding Agent charged by WFP receiving CO.
RESPONSIBILITY OF AVAILING TRANSIT GOODS TO CUSTOMS
The declarant shall commit himself upon requesting for transit operation to the responsibility of paying duty of transit goods, follow the prescribed custom routes for transit together with finally availing the transit the transited goods to customs office of destination and notify same to the office of departure. The carrier as well has to commit itself to customs for transiting the shipment to customs Transit and clearance control offices within a limited time and through prescribed routes by the freight declaration format transit manual.