Legal framework
Law n° 92-54 of 09 June 1992fixing the rights, allowances and bonuses granted to military personnel and internal security force agents sent on missions within the framework of peacekeeping units abroad.
Presentation of the regime
The aforementioned law authorizes personnel who have served in peacekeeping missions under the aegis of the UN to import a motor vehicle duty and tax-free as part of their definitive return, the period of stay abroad being counted twice in this case.
Beneficiaries
Military personnel and internal security force agents who have served as part of peacekeeping missions under the auspices of the UN.
Required conditions
To benefit from this advantage, the interested party must meet the following conditions:
- Be of Tunisian nationality and of legal age;
- Provide proof of a period of stay abroad which, when counted twice, equals at least 2 years.
A military personnel participated in a peacekeeping mission from 10 Décembre 2017 to 03 Janvier 2018. Thus the effective period spent abroad is of 391 days. Under the aforementioned law, this period is counted double: 391 x 2 = 782 or more than 2 years. The interested party therefore meets the required residency condition;
- The age of the vehicle on the date of importation or acquisition on the local market must not exceed:3 years for passenger vehicles. 5 years for utility vehicles, including all-terrain vehicles.
- 3 years for passenger vehicles.
- 5 years for utility vehicles, including all-terrain vehicles.
- The total loaded weight of the utility vehicle must not exceed 3.5 tonnes;
- The emoluments received by the interested party for the mission in question must cover the ex-tax value of the vehicle;
- Not having benefited from this regime or that of the spouse previously.
Acquisition period
The period for acquiring motor vehicles is set at 03 months from the date of payment of all emoluments due under the relevant missions.
Required documents
The vehicle customs clearance file consists of the following documents
- Customs declaration.
- Application for tax privilege form "6.3.41".
- Photocopy of the beneficiary's and their spouse's national identity cards.
- Birth certificate for single persons.
- Photocopy of passport (32 pages).
- Photocopy of the vehicle registration document.
- Purchase invoice for new vehicles affixed with a tax stamp of 2 dinars.
- Vehicle Identification Certificate issued by the Land Transport Technical Agency (Annex V).
- Photocopy of the circulation authorization.
- Fiscal stamp of 2 dinars.
Place for filing the file
The file must be submitted to the assigned office, which is determined by the importer's choice. This is generally the customs office nearest to their residence.
Law n° 92-54 of 09 June 1992 establishing the rights, benefits and allowances granted to military personnel and internal security force agents sent on missions