| |
As a member
of WTO agreement and as partner of the European Union, Tunisia
is engaged in a process of progressively dismantling of tariff
barriers.
The importation process of goods and services are subject
to 3 different systems :
• The free system is applicable to duty free products
and to imported products upon the presentation of an import
license from an authorized bank
• Products which are prohibited to import
• Products under particular system :
compensation products, free of charge authorized imports and
products under pending system subject to license or authorization
based on the product system authorization
 Taxation
and rights
The exchange liberation process related to the adoption of
the harmonized nomenclature (1990) should allow the decrease
then the total lifting of the import tariffs on community
goods.
Taxation on consumption is mandatory on certain imported products
following the same requirement as those locally manufactured.
Customs royalties are calculated on the basis of the taxation
amount at a 3% rate with a minimum of 5 TD per imported product,
and paid during the import process.
Certain imported or locally manufactured products are subject
to 1% taxation, VAT not included, on the company turnovers
for the benefit of the industrial competition fund.
Agricultural, fishing products and processed food are subject
to an equivalent tax at the same rate and on the same basis.
The
various Custom systems
• Temporary admission system applicable to re-exported
goods
• Industrial Companies warehouse of international trade
companies
• The fictitious warehouse of International trade companies
• The real warehouse applicable to stored goods during
five years
• The exemption system allowing clearance of duty free
imported goods
Foreign
trade operations
• Imports not subject to foreign
trade regulations :
All the imports are free except those concerning the public
order, hygiene, health, the protection of fauna and the flora,
the cultural heritage. Under this system, products require
the Ministry of Commerce authorization supported by commercial
documentation.
Totally exporting goods and services companies, as well as
companies operating in free economic zones can import freely
without foreign trade formality; all the products necessary
to their production, must be declared to the customs.
• Exports not subject to the
formalities of foreign trade :
All exports are free except for those listed by the Ministry
of commerce. Exports of products that benefit from the foreign
trade free system are carried upon the presentation of a final
invoice endorsed by the Customs.
All products, which are not included in the free export system,
require an export authorization.
For totally exporting non-residents companies, and non-resident
international trade companies, as well as the non-resident
companies operating in the economic free zone, the repatriation
of sales revenues deriving from exports is not required.
Notebook
ATA
Tunisia is a member of the International Convention instituting
the temporary admission system (ATA), which allows the circulation
of the duty-free goods of customs during one year as well
as temporary admission, temporary export, the re-import and
re-export of goods.
|
