Final return (FCR)

To be of Tunisian nationality;Be at least 18 years old on the date of application;Residing abroad for at least one year before the last entry;Total stay duration in Tunisia $\le$ 183 days per period of 365 days;Not having previously benefited from this regime (nor the spouse).

Total exemption for furniture and movable objects necessary for furnishing, valued at 50 000 DT.Excluded are: items of a commercial nature; sports or pleasure aircraft and boats; raw materials and semi-finished products; monopoly products (tobacco and alcohol).

Within a period not exceeding two (2) years from the date of last entry into Tunisia.Acquisition possible from private warehouse stores (payment in convertible currency) or local producers (proof of importation/equivalent currency exchange).

Application for tax privilege form "6.3.41";Two fiscal stamps of 5 dinars;Photocopy of the beneficiary's and spouse's CIN;Birth certificatePhotocopy of the 32 passport pages (and the retained old passport);Detailed list of imported effects. File submitted to the effects entry office (or attachment office for purchases in private warehouse / nearest regional office to the residence for local producers).

Any person who has benefited for more than one year from advantages on movable goods can no longer claim the benefit subsequently, even in case of re-exportation or regularization.

Total or partial exemption once every ten years on the importation or local acquisition of a motorcycle, passenger car or utility vehicle (including all-terrain ≤ 3.5 tonnes). Total exemption option: registration in series "RS" with non-transferability, or partial option depending on the chosen tax regime.

Be of Tunisian nationality and at least 18 years old upon last entry;Having resided abroad for at least two years before the last entry, without exceeding 183 days in Tunisia per period of 365 days;The vehicle must be the personal property of the beneficiary.

Importation or acquisition within a maximum period of two years from the last entry.Vehicle age $\le$ 5 years upon entry (since first registration).Total loaded weight ≤ 3.5 tonnes.Acquisition possible from authorized dealers (order, payment and delivery within a period of two years).

Application for tax privilege form "6.3.41";Two fiscal stamps of 5 dinars;Copy of the CINBirth certificate of less than three months old;Photocopy of the 32 passport pages;Copy of the vehicle registration document / proof of ownership.

The privilege may be renewed once every 10 years from the last granted privilege. Local purchases of locally manufactured vehicles benefit from exemption from duties and taxes.

The privilege remains an acquired right for the heirs, without a condition of inalienability and without payment of duties and taxes. The vehicle is registered in regular series upon request to the customs services.

Without prior authorization: the beneficiary, their spouse, and any person present with the beneficiary or the spouse.With exceptional authorization from customs: ascendants, descendants, siblings.

The Tunisian DinarWeapons other than authorized hunting weaponsExplosivesNarcotics and other psychotropic productsCounterfeitsSecond-hand clothing storesPalm trees, palm branches and their derivativesHennaDangerous dogs: Pit-bull, Rottweiler, Tosa, Mastiff (Boerbull)Any product that violates public morals, health or safetyAny product that compromises state security