Tunisian Customs performs three complementary missions: fiscal, economic and security.
Tax mission
Customs is responsible for collecting duties, taxes and levies due on the import and export of goods for the benefit of the State Budget as well as for collecting parafiscal taxes for the General Compensation Fund and interprofessional funds. Furthermore, Customs ensures the correct collection of these duties and taxes and contributes to combating tax evasion.
Economic mission
The economic mission of customs is considered a natural extension of its traditional fiscal mission. Indeed, in addition to being an instrument for funding the State budget, customs law also aims to protect national industry and agricultural resources. However, the economic changes that have occurred in international trade and Tunisia's choice of a market economy have led to an evolution in the rhythm of commercial exchanges, which implies for customs the need to adapt to these developments and change its working methods so that it is at the forefront of the structures for developing the Tunisian economy. To this end, the administration constantly acts with a view to facilitating import and export procedures, creating advanced customs regimes, and strengthening the competitiveness of products of Tunisian origin. Similarly, it works to encourage investment and exports by establishing a partnership and cooperation relationship with economic operators and by consulting them on ways to meet challenges and overcome obstacles. While contributing to strengthening the competitiveness of national products, customs ensures a healthy competitive environment, protected from any illicit practice such as dumping or counterfeiting, and exercises quality and standards control. Furthermore, it contributes to establishing statistics related to customs matters in order to facilitate decision-making by public authorities.
Security mission
Customs plays a role in controlling the movement of goods and capital both within the country and at the borders. To this end, it ensures:
- Combating smuggling in all its forms (goods, currency, jewellery, drugs…). For greater efficiency, the administration has continuously consolidated this role through the restructuring of its competent services in this matter and their strengthening with means capable of guaranteeing the success of this mission.
- Protect endangered fauna and flora.
- Control the illegal export of works of art and antiques.
- Protecting the consumer against products not conforming to sanitary standards.
To accomplish this mission, customs uses various techniques such as selectivity, targeting and ex-post facto control or the exchange of information within the framework of mutual administrative cooperation and the use of state-of-the-art technologies whenever possible.