Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.Last Published:6/22/2017Imported goods in Tunisia can be subject to tariff rates as high as 200%, depending on the product. The 2016 Finance Law simplified and lowered tariffs on certain products. Raw materials, semi-finished products, and equipment originally subject to 15% and 10% rates are now exempt from customs duties. Consumer products, with the exception of agricultural products, experienced tariff reductions from 30% and 27% to 20%. Goods are also subject to a customs formality fee, currently amounting to 3% of the total duties paid on the import. Certain imports are also subject to a value added tax (VAT). Tunisia's basic VAT rates are 18%, 12%, and 6%, with the majority of goods covered by the 18% rate. Tunisia calculates VAT on the base price of the goods plus any import duties, surcharges, and consumption taxes. A consumption tax is applicable to certain imported and similar locally produced items. Rates can vary from 10% to as high as 150%. The highest rates are applicable to luxury items.
Automobiles with large engine capacity also carry a high consumption tax, with rates up to 277% for gasoline-fueled engines and 360% for diesel-fueled engines. Luxury cars currently enter Tunisia through the parallel market, however, and are available for sale at well below the official distributors' prices. Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.