Scope of the preferential tax regime
Pursuant to article 272 of the customs code, bundles of foreign students sent to Tunisia for their studies are admitted under exemption from duties and entry taxes. The favourable regime is limited to clothing and linen for body, toilet, table and bedding even when they are new items, provided that these items correspond in number and nature to the social status of the concerned persons and are intended for their use.
Conditions for granting the privileged tax regime
The granting of the favourable regime is subject to the following conditions:
- Presentation, supporting the customs declaration, of a certificate of enrolment issued by the director of the establishment where the student is or must study.
- Establishing an inventory of the items comprising the set.
- The importation must take place, in principle, at one time within one month from the date of registration with the educational institution.
The same rules are applicable, mutatis mutandis, to the export of student kits.
Conditions for granting the privileged tax regime
- The importer must complete a request for tax exemption using form 6.3.41 and submit it to the import customs office, supported by all supporting documents.
- After obtaining the requested tax regime, it must file a detailed declaration of goods with the same office.
Pursuant to article 272 of the customs code, foreign student kits sent to Tunisia for their studies are admitted duty and tax free.