As a general rule, the payment of imports must be made after the actual entry of the goods justified by the customs charge. The authorized domiciliary intermediary carries out the transfers within the limits of the customs charges and the amount of the final invoices approved by the customs.
On the other hand, payment before receipt of the goods is authorized subject to the justification of the direct and exclusive shipment of the goods to Tunisia, and this through a goods transport document (maritime bill of lading, air waybill, etc…).
After the customs charge and within a maximum period of one month, the importer must present to the authorized domiciliary intermediary the foreign trade document charged by the customs and the final invoice referred to.
If it turns out that the amount transferred exceeds the amount finally due to the foreign supplier, the importer is required to repatriate the amount unduly transferred. That said, the general rule is that the discharge of an import file is the decision at the end of which a domiciled import operation is recognized as being in compliance with the foreign exchange and foreign trade regulations in force.
