Scope of the preferential tax regime
Pursuant to Article 272 of the Customs Code and Decree n°2007-745 of 02/04/2007, movable effects and objects collected as an inheritance by members of the deceased's family up to the 4th degree (spouse, brothers, sisters, uncles, aunts, nephews, nieces, granduncles, grandaunts, grandnephews, grandnieces, and first cousins) residing in Tunisia are admitted duty-free when they are personally intended for them and show signs of use.
Conditions for granting the preferential tax regime
The granting of the favourable regime is subject to the presentation of:
- of a certificate of residence in Tunisia;
- a certificate from the authorities of the place of departure or a notary containing a detailed inventory of the items to be imported and indicating the date of death of the deceased, as well as the degree of relationship of the recipient and attesting that these items are due to the recipient by inheritance. This certificate must be stamped by the Tunisian consular authorities of the jurisdiction;
- of a death certificate.
The importation of inherited effects and objects must take place, in principle, at one time, within a period of one year, from the date of taking possession.
Conditions for granting the preferential tax regime
To benefit from the favourable regime, the importer must file with the customs office of importation:
A request for tax privilege, using form 6.3.41, supported by the required documents.
After obtaining the approval for the requested regime, a detailed declaration of the imported goods.
The importation of inherited effects and objects must take place, in principle, at one time, within a period of one year, from the date of taking possession.