Import authorization

Despite the general rule of freedom to import, Article 3 of the law on foreign trade excludes from the regime of freedom of foreign trade all products relating to security, public order, hygiene, health, morals, protection of fauna and flora and cultural heritage.
However, these products may exceptionally be imported under cover of an import authorization granted by the Ministry responsible for trade. They mainly concern the following products:

Products imported under import authorization

Products excluded from the regime of freedom of foreign trade

established by Decree No. 94-1742 of 29 August 1994

Transactions carried out under the compensation regime;

Products benefiting from tax privileges under government decree no. 2015-2605 of 25 December 2015 on the modalities and procedures for granting tax advantages provided for in articles 31 and 75 of law no. 2015-53 of 25 December 2015, Finance Act for 2016;

Imports without payment

Products benefiting from a reduction in customs duties under tariff quotas;

Products subject to the warehousing or temporary admission procedures in the event of a financial settlement with foreign countries of the value of imported products if such products are subject to authorization under common law;

Sales of totally exporting companies, excluding those released for consumption within the framework of the 30% reserved for release for consumption on the local market for products excluded from the freedom of foreign trade regime;

Used or renovated products

Products benefiting from total or partial exemption from import customs duties within the framework of bilateral agreements and conventions concluded between Tunisia and other countries;

Imported products released for consumption under special regimes if they are subject to authorization under common law;