Scope of the preferential tax regime
Pursuant to article 272 of the customs code, wedding trousseaus for persons coming to settle in Tunisia are admitted duty and tax free even if they consist of new items, provided that, by their nature and number, they are related to the social status of the importers and are intended for their use. The exemption is limited to body linens, toilet linen, bed linen, table linen, kitchen linen, and manufactured clothing.
Conditions for granting the privileged tax regime
The granting of the favourable regime is subject to the following conditions:
- Presentation of an official document proving that one of the spouses is already permanently settled in Tunisia.
- Establishing an inventory of the bundle.
- The importation must, in principle, take place in a single instance within one month from the date of the marriage ceremony.
- Subscription of a non-assignment undertaking for imported goods.
The same rules are applicable, mutatis mutandis, to the exportation of wedding trousseaus.
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.
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.