Definition

Companies that sell all of their goods/products or provide all of their services abroad, or whose services rendered in Tunisia are used abroad, are considered fully exporting.Added by Law n°2017-8 of 14 February 2017 (restructuring of tax benefits).These companies can sell up to 30% of their turnover from the previous year's export on the local market.The rate of 30% is set on the ex-works price (goods), the selling price (services) or the value of the product (agriculture and fishing).

Free zones can be established in the customs territory: a land enclave where goods are considered outside the customs territory with regard to foreign trade duties, taxes and restrictions (Article one).The Customs Code provides for the regime of transformation for total export: transformation or production intended essentially for export, in premises under customs control, suspended from duties and taxes (Article 193).