Since its accession to the WTO, Tunisia has brought its customs valuation legislation into compliance. Article 26 of the Customs Code (amended by Law n°34-2008 of 02/06/2008) establishes the transaction value as the basic principle.
Basic principle
The transaction value is the basis for determining customs value (article 23). In its absence or in case of inapplicability, substitute methods are used, in the order of article 24.
Definition
The price actually paid or payable for goods sold for export to Tunisia, after adjustment in accordance with Articles 30 and 31.
Elements of the definition
Location: evaluation at the place of introduction in Tunisia.Time: without taking into account currency fluctuations; conversion at the exchange rate on the date of declaration registration.
Adjustments
Elements to add (article 30) or subtract from the price paid or payable, based on objective and quantifiable data.
Price reductions
Accepted (not reincorporated) if acquired at the time of valuation and directly related to the goods: discounts, quantity rebates, various allowances.
Acceptability of the transaction value
Rejected notably if the transaction is not a sale for export, or in the presence of the circumstances of article 23-1 (restrictions, special conditions).
Substitution methods
Used in the order of Article 24: comparative methods (Articles 25-26), deductive method, calculated value method (the importer may request the inversion of the last two).
Value control
In case of doubt, the administration may request supplementary supporting documents attesting that the declared value corresponds to the amount actually paid or payable.