The certificate of origin

The certificate of origin

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All economic operators must be able to prove the origin of their imported products during customs clearance. In other words, it is the proof of “nationality” of the product which allows the economic operator to benefit from the preferences provided for by bilateral or multilateral conventions and agreements, the establishment of foreign trade statistics or for the application of specific regulations such as health and phytosanitary measures.

The processing shall be classified as substantial where,
one or more of the following criteria are met:

The product obtained is classified in a four-digit tariff heading of the Harmonized System (HS) different from those of the materials used to obtain it.
The local added value achieved in obtaining the product in question which is equal to or greater than 40% of the ex-factory price of the product in question.
The product obtained has undergone a certain number of workings or transformations in accordance with the regulations in force.

The importer or his authorized representative shall be required to submit to the customs authorities the certificate attesting the origin of his imported products.

It should be noted that certificates of origin are classified into two categories:
  • They concern commercial exchanges which are not governed by preferential tariff agreements, when the criteria of origin as defined within the framework of preferential relations are not satisfied, re-export of foreign products or when the certificate of origin is required as documentary evidence in addition to the conventional certificate of origin.

  • They are used for commercial exchanges governed by bilateral or multilateral preferential tariff agreements with a view to reducing or exempting customs duties and taxes with equivalent effect. Each agreement binding Tunisia with its partners defines its own rules of preferential origin.

Conventional certificates of origin
  • Certificate of origin established within the framework of bilateral agreements between Tunisia and certain Arab countries (MoroccoEgyptJordanLibyaKuwaitAlgeria)
  • Certificate of origin issued under the agreement of the Greater Arab Free Trade Area (Arabic Certificates of Origin)
  • Certificate of origin for the movement of goods for the export of originating products to the European Union (EUR1 certificate)
  • Certificate of origin of movement of goods for the export of products in the PANEUROMED zone (EUROMED certificate)
  • Common Market for Eastern and Southern Africa COMESA Free Trade Area Certificate of Origin

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