Thanks to its strategic location in the heart of the Mediterranean, Tunisia's history has been enriched by the civilizations that succeeded there — Carthaginians, Romans, Germanic peoples, Byzantines, and then the Arabs in 670, the date of the foundation of Kairouan. Tunisia then becomes a province of the Islamic Caliphate and sees the succession of Aghlabids, Fatimids, Hafsids, and Ottomans, before the Husseinite state proclaimed its autonomy in 1705.
Historical overview
Under the French Protectorate (from 12 May 1881 to 20 March 1956), Tunisian public finances were organised and a budget based on revenues and expenditures was established. At the end of the 19th century, a department of finance was instituted. It comprised:
- a central directorate
- finance agencies
- external financial services
The customs service was part of the finance agencies. The beylical decree of 3 October 1884, relating to customs and state competencies, notably governed the movement of tobacco leaves. Customs revenue was based on a 3% duty on the value of imported and exported goods: customs collected duties on imported products, while exports were subject to taxes provided by the Bey in the form of an export permit, the "Teskra".
Bayt El Mel", originally the General Treasury, was a fund managed by the Ottomans for properties without heirs and revenues reserved to the State—a domain of its exclusive competence. The convention of 8 August 1830 between France and the Bey limited the areas of state intervention, particularly concerning oil.
The first reforms of the Protectorate focused on indirect taxes: the complex duties known as "Mahsoulates" were replaced by entry duties to the cities, collected until 1er juillet 1920, before the introduction of new indirect taxes similar to those applied in France (alcohol, sugar, coffee, spices…).
French fiscal legislation — stamp duty, registration, inheritance and customs duties — gradually extended to the Regency.
Payment regime
The reform of the payment regime was established by the Beylical decree of 13 July 1899 (5 Rabia Aouel 1317). The new regime retained the rules established while introducing adjustments, in order to comply with the legal and administrative structure designed by the Protectorate.
Certain old rules have persisted, such as the physical constraint for a maximum period of 15 days in case of non-payment of Treasury debts (beylical decree of 10 February 1885). The general note of 20 December 1899 specified that "the Protectorate authorities can impose imprisonment only as a last resort".
Upon independence, on 20 March 1956, the State carried out the "Tunisianisation of Customs" on 6 December of the same year. Inheriting texts from the Protectorate — including the Customs Code promulgated by the Beylical decree of 29 December 1955 — Tunisian Customs had to adapt to the new economic and fiscal situation. The Franco-Tunisian customs union and the monetary union (Franc zone) were cancelled.
It was necessary to adapt the texts inherited from the Protectorate to the needs of a modern economy and industry.
The Franco-Tunisian Customs Union
On June 3, 1955, a few months from independence, Tunisia concluded with France an economic and financial convention relating to customs union, ratified by the beylical decree of December 29, 1955. Exchanges between the two countries were therefore carried out within the framework of a customs union taking into account the economic specificities of each.
The Tunisian Customs Code, promulgated on 29 December 1955, was largely similar to the French code, with the exception of matters pertaining to the specific situation of Tunisia (administrative and judicial structure). This situation prevailed until 1969.
During the sixties, Tunisia—whose industrial sector was nascent—applied very high protectionist customs duties, as well as an external trade system based on prohibitions and quotas.
The Opening: Europe, WTO and partnerships
In 1969, Tunisia concluded an agreement with the European Community granting its exports tariff dismantling and fiscal advantages. In 1976, a broader agreement—commercial, economic and social—succeeded it.
Tunisia consolidated its adherence to the GATT in 1990 and participated in the Uruguay Round, which gave rise to the World Trade Organization on January 1, 1995. The same year, a partnership agreement with the European Union established a new mode of cooperation based on reciprocity, providing for the gradual dismantling of customs duties over a transitional period of 12 years.
The Arab Summit in Cairo in June 1996 launched the Greater Arab Free Trade Zone, fully established in 2005. Tunisia also signed preferential bilateral agreements — especially with Arab and African countries — and participated in the construction of the Euro-Mediterranean space defined in Barcelona in November 1995.
Customs has thus become one of the essential mechanisms for this opening. The reorganization of the General Directorate of Customs, the National School of Customs and continuous training centres have facilitated Tunisia's gradual integration into world trade, supported by the strengthening of the "SINDA" information system and the promotion of exports.
Today, this dynamic of modernization continues with theSINDA II projectthe new customs information system.
By its strategic location in the heart of the Mediterranean basin, Tunisia remains at the crossroads of major trade routes.