Decree n°370 of 19 June 2024 sets out the tax benefits granted to Tunisians residing abroad on the importation of their personal effects in the context of temporary return. The regime provides for exemption from duties and taxes due on personal effects for the fiscal year (1 January – 31 December).
For the importation of a vehicle or motorcycle, refer to the sectionTemporary admission.
Importation of personal effects and belongings
Required conditions
To be of Tunisian nationality;Proof of a minimum stay abroad of 365 days without exceeding 183 days in Tunisia during the last year preceding the last entry;The value of imported goods must not exceed 5 000 DT (non-cumulative);The effects must not have a commercial nature.
Required documents
Tunisian passport bearing the entry stamp of the border police (if unavailable, old passport or certified copies);Detailed list of imported goods (downloadable special form);Purchase invoices, if applicable, for valuation.
Where to submit the file?
The inventory must be submitted to the entry office for imported goods and personal effects.
Importation of vehicles
Conditions relating to the beneficiary
To be of Tunisian nationality;Be at least 18 years old on the date of last entry (age limit not required for married Tunisian women);Proof of a minimum stay abroad of one uninterrupted year;Not having previously benefited from an import authorization waiver.
Vehicle conditions
3 years maximum for passenger vehicles;Maximum of 5 years for utility vehicles (gross vehicle weight ≤ 3.5 tonnes).
Required documents
Form (87) provided free of charge by customs;Photocopy of the beneficiary's CINPhotocopy of passport (32 pages);Copy of the vehicle registration document / proof of ownership;Purchase invoice if the vehicle is less than six months old;Identification Certificate (Technical Agency for Land Transport)Photocopy of the circulation authorization.
Where to submit the file?
At the single window customs office, or at the chosen attachment office upon entry, or according to the address stated on the CIN.
Prohibited from import
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
| Goods | Issuing authority for the authorization |
|---|---|
| Fixed and mobile telephones, satellite receivers | Centre d'Étude et de Recherches des Télécommunications (CERT) |
| Plants and animals | Ministry of Agriculture and Water Resources |
| Shotguns | Ministry of Interior and Local Development |
| Measuring and weighing instruments | Institute of Legal Metrology |
| Used engines and spare parts (cars, motorcycles) | Ministry of Trade and Handicrafts |
| Product | Category | Limit |
|---|---|---|
| Alcoholic beverages | Below 25° | 2 litres |
| Alcoholic beverages | Above 25° | 1 litre |
| Tobacco | Cigarettes | 200 |
| Tobacco | Cigarillos | 100 |
| Tobacco | Cigars | 50 |
| Tobacco | Tombac | 500 g |