Depending on the product, imported products in Tunisia may be subject to import tariffs of up to 200%. The 2018 Finance Law raised tariffs on specific products to 36%, 30%, or 15% for a one to a two-year term.
Tariff rates on natural honey and avocados, for example, remain at 36% and 30%, respectively, as do washing machines and television monitors. Many commodities are tariff-free, including bus and truck chassis, oil motors, boiler parts, gas generators, steam, and hydraulic turbines, pumps and compressors, and dry cleaning equipment. Goods are subject to an additional customs formality cost, which is currently equal to 3% of the total import duties paid. Some imports are also subject to a value-added tax.
The usual VAT rates in Tunisia are 19%, 13%, and 7%, with the 19% rate covering the vast majority of goods. Tunisia calculates VAT based on the item’s base price and any applicable import taxes, surcharges, and consumption taxes. Consumption tax applies to some locally manufactured and imported goods. The majority of commodities have rates ranging from 10% to 150%. The greatest levies apply to luxury items. The consumption tax on heavy-engine vehicles is also high, ranging up to 277% for gasoline and 360% for diesel engines.
Documentation and regulations for import
The use of foreign currency as a form of payment for imports is restricted by law in Tunisia. To circumvent this restriction, the export of foreign currency from Tunisia must be accompanied by documentation verifying the delivery of the goods to the country. In most cases, freight forwarders or Tunisian Customs papers are the ones responsible for carrying out this responsibility. If importers take these documents to their commercial banks, they will be able to obtain actual money as payment for their goods. US exporters have historically utilized confirmed, irrevocable letters of credit as well as letters of credit to provide “payment against documentation” to guarantee that they will be paid for their goods.
There is no documentation necessary to import items; the only requirement is the fulfillment of any applicable import license requirements.
Imports that are prohibited
The importation of explosives, as well as military and security equipment, is subject to stringent regulations and requires a license to take place. Both illegal drugs and pornographic materials are not permitted in any form.
Trade stumbling blocks
Tunisia founded the WTO (WTO). Tunisia ratified the WTO’s Trade Facilitation Agreement (TFA) in July 2020 for categories A, B, and C. Tunisia has not disclosed category B’s indicative and final timelines, technical assistance requirements and support, and help and capacity building information (Article 22.3). Tunisia hasn’t provided two notices of openness: import, export, and transit procedures, inquiry points (Article 1.4), and customs cooperation contact points (Article 12.2.2).
The Tunisian government has liberalized imports while requiring prior authorization for vital industries. 97% of imports don’t need authorization.
Tunisia has non-tariff restrictions like import licenses and quotas. These apply to consumer goods that compete with locally produced equivalents from developing industries or for which domestic manufacturing is acceptable. Import quotas affect agriculture and autos. Vehicle import limits depend on the number of Tunisian-made auto parts in foreign designs.
An import license requires a GOT allocation. This quota system is just for small-engine cars because Tunisians can’t buy foreign cars privately owing to currency constraints.
Tunisia defends its pharmaceutical industry while following WTO rules. The Ministry of Health’s Central Pharmacy imports all pharmaceuticals.
