Scope of the preferential tax regime
Pursuant to article 272 of the customs code, are admitted duty and tax exemption for importation:
- Animals to be exhibited in botanical gardens and zoological parks and objects intended for the collections of public museums and libraries of the State or municipalities, excluding supplies and everyday items.
- Books, documents and publications intended for:Public museums and public libraries. Services and libraries of the different ministries. Services and libraries not covered above that have a public interest character and whose list is set by the Minister of Finance.
- Public museums and public libraries.
- Services and libraries of the different ministries.
- Services and libraries not covered above that have a public interest character and whose list is set by the Minister of Finance.
- New systems machinery or exhibiting notable improvements on known systems, intended for technical schools, for study or demonstration purposes and this, upon the favourable opinion of the Minister of Industry.
- Trademarks, models or designs submitted by foreign manufacturers to the registry of the Tunis court for the purpose of benefiting from international industrial property conventions.
- Art objects, trophies, medals or commemorative badges obtained by sports societies or others with their headquarters in Tunisia as well as by individuals on the occasion of international exhibitions, competitions, trials or championships organised abroad, provided that they are imported by the beneficiaries or directly addressed to them.
- Caskets and urns containing the bodies or ashes of the deceased, flowers, wreaths and objects usually accompanying them or brought by persons attending a burial or coming to decorate graves located in Tunisia.
- Samples without commercial value.
- Temporary import or international circulation forms, sent to tourism associations accredited by their respective associations or by foreign customs authorities, intended for the admission abroad of vehicles or other objects.
- Posters and propaganda publications, even if illustrated, whose essential purpose is to encourage the public to visit foreign countries, foreign localities, or international fairs or exhibitions, presenting a general character, provided that these documents are intended to be distributed free of charge and do not contain commercial advertising in a proportion exceeding 25%.
The immunities provided for in the two preceding paragraphs are reserved for States that grant the same facilities to analogous goods of Tunisian Origin. - Appliances and machinery designed to overcome a disability donated by private individuals or philanthropic organizations to physically disabled persons.
- Shipments made as donations addressed to:To public administrations To educational establishments To national bodies To public establishments; To the Social Solidarity Committees To philanthropic, educational, cultural, artistic, scientific and sporting youth associations.
- To public administrations
- To educational establishments
- To national bodies
- To public establishments;
- To the Social Solidarity Committees
- To philanthropic, educational, cultural, artistic, scientific and sporting youth associations.
- Goods acquired using funds granted as donations by foreign governments or organizations, within the framework of conventions or agreements concluded with the Tunisian government or the Tunisian organizations referred to in the preceding paragraph (organizations that can receive shipments as donations under Franchise). In the case of conventions or agreements concluded between Tunisian organizations and foreign organizations or governments, goods imported under this framework can only benefit from Franchise to the extent that they are devoid of any commercial or luxury character. These goods must also be related to the activity of the beneficiary of the advantage.
Conditions for granting the privileged tax regime
The granting of the exemption from duties and taxes is subject to:
- Upon submission of a tax privilege application using form 6.3.41 to the import customs office, supported by the required supporting documents.
At the depot, after obtaining the approval for the requested regime, from the detailed declaration of goods at the same customs office.
The granting of the exemption from duties and taxes is subject to the submission of a tax privilege application using form 6.3.41 at the import customs office