Advantages granted Officials statutorily belonging to the Ministry of Foreign Affairs as well as military attachés benefit from temporary duty-free admission of their effects, movable property and personal motor vehicle upon their return to Tunisia on the occasion of their assignment to the central administration. (N.B.:the aforementioned advantages apply to military attachés originating from the staff of the Ministry of National Defence and serving within a Tunisian embassy abroad.
Legal framework
- Article 272 of the customs code,
- Decree n°165 of 06/04/1973 on the special status of diplomatic corps agents,
- Decree n° 716 of 19/08/1976 establishing the special status of the technical and administrative personnel of the Ministry of Foreign Affairs,
- Order of the Minister of Finance of 17/09/1984 concerning the temporary admission duty-free of movable effects and objects and motor vehicles belonging to civil servants of the Ministry of Foreign Affairs reassigned from abroad to the central administration.
Conditions and procedure for granting the benefit
To benefit from the advantages mentioned below, the applicant must submit to the import customs office a detailed declaration supported by the following documents:
- An application for admission to duty-free status endorsed by the central administration of the Ministry of Foreign Affairs,
- A certified true copy of the original decision of their assignment to the central administration,
- A detailed inventory of personal effects and movable objects signed by them and stamped by the central administration of the Ministry of Foreign Affairs,
- The proof of ownership of the imported motor vehicle (foreign registration certificate, sales contract, invoice…)
A commitment of non-transferability for the imported motor vehicle, whether paid or free.
Assignment of movable effects and objects
It is forbidden to transfer for consideration or free of charge the movable goods and objects during the first three years from the date of the import declaration. Transfer during this period is subject to payment of all duties and taxes due, calculated on the basis of the value and rates applicable on the date of transfer.
Registration, transfer and regularization of the motor vehicle
The motor vehicle is registered in the Tunisian series "RS". The vehicle registration certificate (grey card) must bear the mention "Vehicle unalienable except with authorization from customs".
The regularization of the vehicle's status can be done:
- by re-exportation of the vehicle on the occasion of the assignment of the consular or diplomatic agent to new diplomatic or consular missions abroad,
- by payment of the duties and taxes due calculated on the basis of the value of the motor vehicle and the rates applicable on the date of transfer after the issuance of an import authorization by the services of the ministry in charge of trade.
N.B.:To estimate the amount of duties and taxes due on the car, an online service entitled "Vehicle Taxation" is available on the Customs website at the following link:https://www.douane.gov.tn/taxation-vehicules/
Case of beneficiary's death
In the event of the death of a civil servant or military attaché serving abroad, their estate may dispose of items received as inheritance, including the motor vehicle, free of duties and taxes upon importation. This provision is also applicable to heirs when the individual has died during their assignment period in Tunisia.
Diplomatic and consular immunities of the Ministry of Foreign Affairs (MAE)