WT/REG433/1  
 
14 July 2022 
(22-5348) Page: 1/38 
Committee on Regional Trade Agreements   
 
FACTUAL PRESENTATION  
ASSOCIATION AGREEMENT BETWEEN THE UNITED KINGDOM AND TUNISIA  
(GOODS)  
Report by the Secretariat  
This report, prepared for the consideration of the  Association  Agreement between the 
United Kingdom and Tunisia,  has been drawn up by the WTO Secretariat on its own 
responsibility and in full consultation with the Parties. The factual presentation 
reproduces as closely as possible the terminology used in the Agreemen t and in the 
comments provided and does not imply official endorsement or acceptance by the 
Secretariat of such terminology. The report has been drawn up in accordance with the 
rules and procedures contained in the Decision for a Transparency Mechanism for  
Regional Trade Agreements (WT/L/671) and thus does not imply any value judgement 
by the Secretariat regarding the contents of the Agreement.  
Any technical questions arising from this report may be addressed to Thakur Parajuli 
(tel: +41 22 739 5473). Any s tatistical questions arising from this report may be 
addressed to Rowena Cabos  (tel: +41 22 739 5185). 
 
  WT/REG433/1  
 
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  Table o f Contents  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ......................  6 
2.1   Background information  ................................ ................................ ...............................  6 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  10 
3.1   Import duties and charges, and quantitative restrictions ................................ .................. 10 
3.1.1    General provisions  ................................ ................................ ................................ ...10 
3.1.2   Liberalization of trade and tariff lines  ................................ ................................ ......... 10 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 10 
3.1.3.1    The United Kingdom  ................................ ................................ .............................. 11 
3.1.3.2    Tunisi a ................................ ................................ ................................ ................ 14 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....16 
3.2   Rules of origin  ................................ ................................ ................................ ............ 17 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 20 
3.4   Regulatory provisions of the agreement  ................................ ................................ ........ 20 
3.4.1    Standards  ................................ ................................ ................................ ............... 20 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......20 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 20 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 20 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .20 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 20 
3.4.2.3    Specific safeguards for agriculture ................................ ................................ ........... 21 
3.4.2.4    Other Safeguard measures  ................................ ................................ ..................... 21 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .21 
3.4.4    Subsidies and state -aid ................................ ................................ ............................ 21 
3.5   Customs -related procedures  ................................ ................................ ........................ 21 
3.6   Other regulations  ................................ ................................ ................................ .......22 
3.7   Sector specific provisions  ................................ ................................ ............................. 22 
4   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  22 
4.1   Transparency  ................................ ................................ ................................ ............. 22 
4.2   Current payments and capital movements  ................................ ................................ .....22 
4.3   Exceptions  ................................ ................................ ................................ ................. 23 
4.3.1    General exceptions and Security exceptions  ................................ ................................ 23 
4.3.2    Taxation  ................................ ................................ ................................ ................. 23 
4.4   Accession and withdrawal  ................................ ................................ ............................ 23 
4.5   Institutional framework  ................................ ................................ ............................... 23 
4.6   Dispute settlement  ................................ ................................ ................................ .....24 
4.7   Relationship with other agreements concluded by the parties  ................................ ........... 24 
4.8   Government procurement  ................................ ................................ ............................ 26 
4.9   Intellectual property rights  ................................ ................................ .......................... 27 WT/REG433/1  
 
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  4.10   Competition  ................................ ................................ ................................ ............. 27 
4.11   Environment  ................................ ................................ ................................ ............ 27 
4.12   Labour  ................................ ................................ ................................ .................... 28 
4.13   Electro nic commerce  ................................ ................................ ................................ .28 
4.14   Small and medium -sized enterprises (SMEs)  ................................ ................................ 28 
4.15   Other  ................................ ................................ ................................ ...................... 29 
4.16   Trade in services and investment  ................................ ................................ ................ 29 
4.16.1    Economic Cooperation  ................................ ................................ ............................ 29 
4.16.2    Cooperation in social and cultural matters  ................................ ................................ .30 
4.16.3    Financial cooperation  ................................ ................................ .............................. 30 
ANNEX 1  ................................ ................................ ................................ ........................  31 
ANNEX 2  ................................ ................................ ................................ ........................  35 
 
  WT/REG433/1  
 
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Key Facts  
 
Parties to the Agreement:  United Kingdom and Tunisia  
 
Date of Signature:    4 October  2019 
 
Date of Entry into Force:  1 January 2021 
 
Date of Notification:   31 December 2020 
 
Full implementation:   1 January  2021 
 
 
 The Factual Presentation describes the  Agreement establishing an Association between the 
United Kingdom (UK)  and Tunisia  (hereinafter referred  to as "the Agreement")  which  was concluded 
by the Parties and entered into force on 1 January 2021. Nevertheless , as the Agreement preserves 
most of th e links between the Parties under the 1995 Euro-Mediterranean Agreement establishing 
an Association between European Union and Tunisia , the factual presentation also refers, like the 
Agreement, to the EU -Tunisia  Agreements.1 
 
1  TRADE ENVIRONMENT  
1.1.  In 2020, the UK's total merchandise trade was valued at USD 1,039.4 billion (exports of USD 
404.7 billion and imports of USD 634.7 billion). The UK was the eighth largest exporter and the fifth 
largest importer of global merchandise trade (2.3% of total ex ports and 3.6% of total imports). In 
comparison, Tunisia's total merchandise trade was valued at USD 32.2 billion (exports of USD 13.8 
billion and imports of USD 18.4 billion). It was the 55th largest exporter and the 50th largest importer 
of global mercha ndise trade  (0.08% of total exports and 0.1% of total imports) . Both Parties' trade 
is dominated by manufactured products which made up 71.6% and 66.1% of the UK's total 
merchandise exports and imports respectively, and 81.7% and 67.5% of exports and impor ts 
respectively for Tunisia.2 
1.2.  Bilaterally , in 2020, the UK was Tunisia 's 11th largest source of imports and 4th largest 
destination for exports (imports of 1 .2% and exports of 2.2%), while Tunisia  was the UK's 60th 
largest source of imports and 58th largest export destination (imports of 0 .03% and exports of 
0.05%).3 
1.3.  Chart 1.1 shows the trend in the Parties' global and bilateral trade for 2018 -2020. Both Parties 
have maintained a global trade deficit over th is peri od. The UK's trade deficit increased  from USD 
185.8 billion in 2018 to USD 227 billion in 2019 and USD 228.7 billion in 2020. In contrast, Tunisia's 
trade deficit declined  from USD 7 .1 billion in 2018 to USD 6.5 billion in 2019 and USD 4.6 billion in 
2020.  Tunisia maintain ed a trade surplus with the UK for th is period  although data from the UK 
shows a small surplus with Tunisia in 2020 due to data discrepancies .4  
 
1 EU-Tunisia Agreements refer to the Euro-Mediterranean Agreement establishing an Association 
between the European Communities and their Member States , of the one part, and Tunisia , of the other part , 
done at Brussels on 17 July 1995 , as amended later  (hereinafter referred to as the "EU -Tunisia Association 
Agreement") including associated agreements and protocols notably the Protocol Establishing a Dispute 
Settlement Mechanism applicable to disputes under the trade provisions of the EU -Tunisia  Association 
Agreement , done at Brussels on 9 December 2009.  
2 Data extracted from the WTO Trade Profiles 2020, as of January 2022, using 2019 reported data. 
Ranks in world trade and the shares exclud e intra-EU trade.  
3 Data from UNSD Comtrade database  for Tunisia and ba sed on data provided by the authority for UK.  
4 The UK confirms that the values reflected are from their official statistics at the time of submission  of 
data. Asymmetries can be caused by a range of conceptual and measurement variations between the 
estima tion practices of different countries.   WT/REG433/1  
 
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  Chart 1.1 United Kingdom - Tunisia : Merchandise bilateral trade and with world  (2018 -
2020)   
 
Source:  Based on data provided by the Parties and UNSD, Comtrade database . 
 
1.4.  Chart 1.2 shows the product composition of merchandise trade between the Parties and their 
global imports and exports in 2018 -2020 based on Harmonized System (HS) Sections. The data 
shows the complementarities in trade between the  Parties . During the perio d 2018 -2020, the UK's 
three main export products categories – machinery; vehicles, aircraft and vessels; and chemical 
products – made up an average of 50% of its total exports , and these were also Tunisia's major 
imports from the UK ( 57% of Tunisia's impor ts from the UK ). Over the same period, Tunisia's three 
main export products categories – machinery, textiles, and mineral products – made up 56% of its 
total exports and 58% of the UK's imports from Tunisia. Other  imports of product categories with a 
large share in bilateral imports are vehicles, aircraft, and vessels, which constituted 1 2% of the UK's 
total imports from Tunisia, and textiles which amounted to 15% of Tunisia's total imports from the 
UK.  
0.00.10.20.30.40.5
0510152025
2018 2019 2020B. Tunisia
(USD B illions)
Imports from United Kingdom (Right Axis)
Exports to United Kingdom (Right Axis)
Total Imports
Total Exports
0.00.10.20.30.40.5
0100200300400500600700800
2018 2019 2020A. United Kingdom
(USD Billions)
Imports from Tunisia (Right Axis)
Exports to Tunisia (Right Axis)
Total Imports
Total ExportsWT/REG433/1  
 
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  Chart 1.2 United Kingdom - Tunisia : product composition of merchandise trade, by HS 
Section , annual average  (2018 -2020 ) 
 
Note:  The HS sections having less than 5 % of the share of trade are shown under the 'Other' category in 
the Chart.  
 Mirror data used for Tunisia's global trade for 2020 sourced from TradeMap.   
 Exchange rates used:  
 The UK: from GBP to USD: 0.75 (2018), 0.78 (2019), 0.78 (2020) . 
 Tunisia: TND to USD: 2.65 (2018), 2.93 (2019), 2.81 (2020) . 
Source:  Based on data provided by the UK and Tunisian authorities, Trademap and UNSD, Comtrade 
database.  
 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement was signed on 4 October 2019 and  notified to the WTO on 31 December 2020 
under Article XXIV:7(a) of GATT 1994  and its understanding .5 It entered into force on 1 January 
2021. Prior to this Agreement , trade relations between UK and Tunisia were governed by the EU -
Tunisia Agreement s, which ceased  to apply to the UK as of 1 Januar y 2021.6 
 
5 See document WT/REG4 33/N/1. 
6 For more information on the EU -Tunisia Association Agreement, refer to the WTO documents series 
WT/REG69.  
15
0
28
51612618UK's imports from Tunisia (%)
5
8
9
5
12
5211222UK's Global Imports (%)
5
6
5
20
30627Tunisia's Global Exports (%)
8
25
15
7191313Tunisia's imports from UK (%)
6
15
8
7
10
924714Tunisia's Global Imports (%)9
14
10
5
211527UK's Global Exports (%)
Total: USD 215 million Total: USD 667 billion
Total: USD 20 billionTotal: USD 453 billion
Total:  USD 15 billion Total: USD 169 million
Miscellaneous Prepared foodsAnimals or 
vegetable fats 
and oilsVegetables
PlasticsChemicalsMinerals
Base metalsPrecious stonesTextiles
VehiclesMachinery OtherWT/REG433/1  
 
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  2.2.  The text of the Agreement, together with its annexes, is available on the Parties' official 
websites:  
The UK : UK/Tunisia: Agreement establishing an Association [CS Tunisia No.1/2019] - GOV.UK  
 
Tunisia :  NA.  
 
2.3.  The Agreement itself contains only eleven Articles and two Annexes . However, it incorporates 
most of the provisions of the EU-Tunisia Agreements  (also referred to, in this report, as "the 
incorporated Agreements" ) as referenced  in Article 3 of the Agreement. A few modifications to the 
incorporated Agreements have been made by the Parties which are  contained in the Annexes I and 
II to the Agreement .7 Modifications regarding the EU -Tunisia Association Agreement are contained 
in Annex I to the Agreement and  modifications  to Protocol 4 (on rules of origin) and the EU-Tunisia 
Joint Declarations concern ing Andorra and San Marino are contained in Annex II . The Protocol 
Establishing a Dispute Settlement Mechanism (EU-Tunisia Dispute Settlement Mechanism Protocol) 
has not been modified . The Agreement is also complemented by a Joint Declaration concerning a 
trilateral approach to rules of origin. Boxes 2.1 and 2.2  below summarize the structure of the 
Agreement  and of the incorporated Agreements .  
Box 2.1 Structure of the Agreement  
Articles of the UK -Tunisia  
Agreement  Title/description  
Preamble   
Article 1  Objective  
Article 2  Definitions and interpretation  
Article 3  Incorporation of the EU -Tunisia  Agreements  
Article 4  References to European Union Law  
Article 5  References to the euro  
Article 6  Territorial application  
Article 7  Continuation of time periods  
Article 8  Further provision in relation to the Association Council and the Association 
Committee  
Article 9  Integral parts of this Agreement  
Article 10  Amendments  
Article 11  Entry into force  
  
Annex I  Modifications  to the incorporated Agreement  
Annex II  Modifications to the incorporated Protocol 4 (Concerning the definition of 
originating products and methods of administrative cooperation ) 
  
Joint Declaration  Concerning a trilateral approach to rules of origin  
Source:  WTO Secretariat based on the Agreement.  
Box 2.2 Structure of the Incorporated Agreements  
Chapters  and 
Articles of the 
EU-Tunisia  
Association 
Agreement and 
other related 
instruments  Title/description  Modifications through Annexes 
to the Agreement  
Preamble  (Articles 
1 and 2)    
Title I  (Articles 3 
to 5) Political Dialogue  Annex I: modification s to Article 
1(2), 3(1) and 5.  
Title II  (Articles 6 
to 30) Free Movement of Goods  Annex I: modifications to Articles 
18(1), 2 1, and 2 3(2) 
Title III  (Articles 
31 and 32)  Right of Establishment and Services   
Title IV  (Articles 
33 to 4 1) Payments, Capital Movements and Other 
Economic Provisions  Annex I: modification to Article s 36 
and 40.  
 
7 As stated in the preamble of The Agreement, it also takes account of the protocol establishing a forum 
for political, economic, and cultural dialogue between United Kingdom and Tunisia ("the Tunisia -United 
Kingdom Bilateral Forum Protocol") done at Tunis on 25 February 2009.  WT/REG433/1  
 
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  Chapters  and 
Articles of the 
EU-Tunisia  
Association 
Agreement and 
other related 
instruments  Title/description  Modifications through Annexes 
to the Agreement  
Title V  (Articles 42 
to 63)  Economic Cooperation  Annex I: modifications to Articles 
47(a), 49(a), 51(a) , 52, 55(a) (b) 
(c), 57(d), 61(2), and 62 (3)(c) . 
Title VI  (Articles 
64 to 74)  Cooperation in Social and Cultural Matters  Annex I: modifications to Articles 
65(1)(2) and 67 (1)(2) 
Title VII  (Articles 
75 to 77)  Financial Cooperation  Annex I: modification to Article 76 
Title VIII  (Articles 
78 to 96)  Institutional, General and Final Provisions  Annex I: modifications to Article s 
78, 79(4), 82( 1)(3), 85, 86(4) , 92, 
93, and 95  
   
Annex 1 List of products referred to in Article 10(1) 
(retention of an agricultural component in 
respect of goods originating in Tunisia )  
Annex 2 List of products referred to in Articles 10(2) 
(retention of an agricultural component in 
respect of goods o riginating in [the EU])    
Annex 3 List of products referred to in Articles 11( 2) 
(customs duties and charges having equivalent 
effect applicable on imports into Tunisia  of 
processed agricultural products originating in 
[the EU] that shall be progressively eliminated)   
Annex 4 List of products referred to in Articles 11(3) 
(customs duties and charges having equivalent 
effect applicable on imports into Tunisia of 
processe d agricultural products originating in 
[the EU] that shall be progressively eliminated)   
Annex 5 List of products referred to in Articles 11(3) 
(customs duties and charges having equivalent 
effect applicable on imports into Tunisia of 
processed agricultur al products originating in 
[the EU] that shall be progressively eliminated)   
Annex 6 List of products referred to in Article 12 
(exception to the application of provisions of 
Articles 10, 11 and 19(b)  
The arrangements to be applied to such 
products shall be  re-examined by the 
Association Council four years after  the 
Agreement 's entry into force)    
Annex 7  Intellectual, Industrial and Commercial Property 
referred to in Article 39 (level of protection and 
periodic reviews)  Annex I: modification to paragraph 1  
   
Protocol 1  Concerning the arrangement applicable to the 
importation into [the EU] of  agricultural 
products  (listed in the Protocol)  originating in 
Tunisia  Annex I: modifications to Article 3 , 
and in the Annex (table of tariff 
quotas)  
Protocol 2  Concerning the arrangement applicable to the 
importation into [the EU] of fishery products 
originating in Tunisia  Annex I: modification to footnote (1)  
Protocol 3  Concerning the arrangement applicable to the 
importation into Tunisia of agricultural produc ts 
originating in [the EU]  Annex I: modifications to quota 
administration period and to the 
table for Tariffs Rate Quota s volume.   
Protocol 4  Concerning the definition of the 'originating 
products' and methods of administrative 
cooperation  Annex II: it sets out text which 
replaces the text in Protocol 4 of EU -
Tunisia Association Agreement  
Protocol 5 Concerning the mutual assistance between 
authorities in customs matters.  Annex I: modifications to Articles 
10(1), 14(1), and 15  
   
Final Act:  
Joint Declarations   • On Article 5 (political dialogue)  Annex I: modifications  WT/REG433/1  
 
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  Chapters  and 
Articles of the 
EU-Tunisia  
Association 
Agreement and 
other related 
instruments  Title/description  Modifications through Annexes 
to the Agreement  
 • On Article 10 (retention of an agricultural 
component in respect of goods originating 
in Tunisia ) Annex I: modifications  
 • On Article 39 ( intellectual, industrial, and 
commercial property  rights)  Annex I: modifications  
 • On Article 42 (economic cooperation)  Annex I: Joint declaration not 
incorporated  
 • On Article 49 (industrial cooperation)   
 • On Article 50 (promotion and protection of 
investment ) Annex I: Joint declaration not 
incorporated  
 • On Articles 64 and 64(1) (workers)   
 • On Article 65 (workers)   
 • On Articles 34, 35, 76, and 77  (balance of 
payments, structural adjustment programs, 
coordinated approach to dealing with 
exceptional macroeconomic and financial 
problems  of Tunisia )  
 • On textiles  Annex I: Joint declaration not 
incorporated  
Final Act: [EU] 's 
Declaration  • On Article 29 (consideration of cumulation 
of origin in Tunisia's trade, if it concludes an 
agreement with other Mediterranean 
countries)   
Final Act: 
Tunisia's 
Declaration  • On safeguarding Tunisia's interests (while 
any concessions and advantages are 
granted to other Mediterranean non -
member countries under future agreements 
conclude d between [EU] and those 
countries.   
 • Concerning Article 69 (movement of 
workers and their family reunification)   
EU-Tunisia  
Dispute 
Settlement 
Mechanism 
Protocol    
Source:  WTO Secretariat based on the EU-Tunisia  Agreement s and the Agreement . 
2.4.  The Parties reaffirm their desire in the Preamble to the Agreement to continue to apply between 
them the rights and obligations provided for by the EU -Tunisia Agreement s. The Agreement's 
objective is to preserve the preferential conditi ons relating to trade between the  Parties , which 
resulted from the EU -Tunisia Agreement s, and provide a platform for further trade liberalisation. The 
Parties also confirm that the Agreement establishes an association and a free trade area in goods 
and ass ociated rules affirming the objectives of the incorporated Agreements (Article 1).  
2.5.  The Agreement applies to the UK, and the territories of Gibraltar, the Channel Islands, and the 
Isle of Man  for whose international relations the UK is responsible (Article  6). Moreover, it applies 
also to territories for whose international relations the UK is responsible from the date of written 
notification to Tunisia of application of the Agreement to those territories . 
2.6.  If the implementation period for the EU -Tunisia Agr eements has not yet ended, the Parties 
agree to incorporate the rem ainder into the Agreement. If a period referred has ended, any ongoing 
rights and obligations shall continue to apply between the Parties. However, this shall not apply to 
a period re lating  to procedural and the administrative matters  referred to in the incorporated 
agreement s (Article 7).   WT/REG433/1  
 
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  3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.  The Agreement incorporates the provisions of the EU -Tunisia  Association Agreement on import 
duties and charges, and quantitative restrictions. Incorporated Title II (Free Movement of Goods) of 
the EU -Tunisia Association Agreement governs the main provisions on trade in goods. Chapter 1 
contains rules on trade in i ndustrial products, while Chapter 2 covers trade in agricultural and fishery 
products. Finally, chapter 3 contains common provisions. The Agreement made a few modifications 
to Incorporated Title II, notably to its Article 18  concerning the time for assessi ng the situation to 
determine liberalization  of trade in agriculture and fishery products  (Section 3.1. 3).  
3.1.1   General provisions  
3.2.  Chapter 3 (common pro visions) of the incorporated Title II governs the general provisions on 
trade in goods  through Articles 19 -30 of the incorporated Agreements . According to incorporated 
Article 19 , without prejudice to the provision s of the GATT, no new quantitative restriction s on 
imports and measures having equivalent effect shall be introduced in trade between the Parties. It 
also stipulates that such restrictions and measures on trade between them shall be abolished  upon 
the entry into force of the Agreement .  
3.3.  With regards to trade in agriculture, should a specific rule be introduced or modified as a result 
of the Parties' agriculture polic ies, or should the provisions in their respective agriculture policies be 
changed or developed, the Parties may modify the arrangements in the Agreement regarding the 
products concerned. The Party carrying out such modifications s hall inform the Association 
Committee. At the request of the other Party, the Association Committee shall meet to take 
appropriate account of that Party's interests. If either of the Parties modifies the Agreement under 
this provision, the Party concerned shall accord imports originating in the other Party an advantage 
comparable to that provided for in the Agreement. At the request of the affected Party, such 
modifications to the Agreement shall be subject to consultations within the Association Council 
(incorporated Article 20).  
3.4.  In the incorporated Article 22, the Parties agree to refrain from taking any internal fiscal 
measures which may discriminate between the products of one Party and like products of the other 
Party.  
3.1.2   Liberalization of trade and tari ff lines  
3.5.  The Agreement incorporates the relevant provisions of the EU -Tunisia Association Agreement 
concerning liberalization of trade and tariff lines .  
3.1.3   Liberalization schedule  
3.6.  The schedules governing the tariff liberalization and implementation modalitie s applicable to 
the UK and Tunisia are based on  incorporated Articles  9, 10 and 1 1 for industrial products  and 
incorporated Article 17 for agriculture and fishery products.  
3.7.  For industrial products, the Parties agree not to introduce new customs duties on imports or 
charges having equivalent effect in trade between them, including of a fiscal nature (incorporated 
Articles 8 and 13). Furthermore, the UK agree s to provide duty -free and quota -free market access 
to industrial products originating in Tunisia (incorporated Article 9). However, both Parties agree to 
retain an agricultural component in their bilateral imports on industrial products. Annexes 1 and 2 
of the EU-Tunisia As sociation Agreement contain the list of products for which the  Parties may  
impose customs duties to retain the  agriculture component (see sections 3.1.3.1 and 3.1.3.2).  
3.8.  As indicated in incorporated Article 12, t he products listed in Annex 6 of the incorpo rated 
Agreement are excluded from the  current tariff  liberalization schedule and subject to re -examin ation WT/REG433/1  
 
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  by the Association Council four years after the entry into force of the EU-Tunisia Association 
Agreement .8  
3.9.  For agricultural and fishery products,  incorporated Protocols 1 , 2, and 3 contain the tariff 
liberalization commitments . Protocol s 1 and 2 contain the EU 's commitments , deemed to be the UK 's 
commitments, on trade in agriculture and fishery products, respectively and the Protocol 3 contains 
Tunisia's commitments  on trade in agriculture products . Incorporated Article 16 further stipulates  
that the Parties shall gradually implement greater liberalization of their reciprocal trade in agriculture 
and fishery products .9 Accordingly, in line with the incorporated Article 18 as modified by  Annex 1 
of the Agreement, the Parties shall assess the situation in 2024 to determin e the liberalization 
measures to be applied following the objective set out in the incorporated Article 1 6.  
3.1.3.1   The United  Kingdom  
3.10.   The UK's tariff preferences for Tunisia under the EU -Tunisia Association Agreement are 
incorporated into the Agreement.  
3.11.   For industrial products, the UK agreed in incorporated Article 9 to provide duty -free and quota -
free market access to imports from  Tunisia  upon entry into force of the EU -Tunisia Association 
Agreement . However, under the incorporated Article 10  the UK reserves the right to apply customs 
duties to retain the 'agricultural component'10 on imports of goods originating in Tunisia listed in 
Annex  111 to the incorporated Agreement. The agricultural component may take the form of a fixed 
amount or an ad valorem duty. The provision and the UK's commitments in Chapter 2 on trade in 
agriculture products shall apply mutatis mutandis  to the agricultural component for industrial 
products.  
3.12.   Regarding agricultur al products, the UK's market access commitments for imports from 
Tunisia is governed by the incorporated Protocol 1 as modifi ed by Annex 1 of the Agreement. The 
UK made commitments to eliminate or red uce ( in a few cases ) customs duties  within the limit of 
volumes of quota specified therein  (See section  3.1.4).  
3.13.   Concerning fish products, the fish and fishery products listed in Protocol 2 , originating in 
Tunisia, shall be imported into the UK free of customs duties. However, so me processed fish 
products12 from the list are subject to TRQs (See section  3.1.4).  
3.14.   At the date of entry into force of the Agreement, the UK's tariff elimination under the EU -
Tunisia Association  Agreement had been fully implemented. Thus, the Agreement makes no changes 
regarding the tariff liberalization commitments made and implemented under the EU-Tunisia 
Association  Agreement.  
3.15.   Table 3.1 shows UK's tariff elimination commitments with respect t o Tunisia under the 
Agreement. A comparison is made between the tariffs resulting from the implementation of the 
Agreement and the corresponding MFN tariffs that are applicable to these products .13 In 2021, 47% 
of UK's tariff (4,462 lines) was duty free on  an MFN basis which corresponds to 43.2% of its imports 
from Tunisia during 2018 -2020. Under the Agreement, an additional 3,611 lines (38% of tariff)  are 
duty-free. As a result, 85% of the UK's tariff is duty -free for imports from Tunisia , corresponding to  
 
8 The Parties confirm that no further liberalization by the EU and Tunisia has taken place, and further 
discussion between the UK and Tunisia has yet to commence . 
9 According to the Parties , no further liberalization has taken place.  
10 The agricultural component means, in the context of the EU-Tunisia Association Agreement, the 
difference between the price in the EU market of agricultural products considered as being used in the 
production of such goods and the price of imports from thi rd countries where the total cost of the products is 
higher in the EU market.  
11 This list includes buttermilk , sweet corn, margarine, sugar confectioneries, some chocolates, malt, 
pasta, breads, biscuits and other bakers' wares, and some products from HS c hapter 29 and 35.  
12 Of Sardines classified under the HS subheadings 160413 and 160420.   
13 The UK's applied MFN tariff in 2021 consisted of 9,494 lines at the eight -digit level (HS 2017). 90.7% 
of the tariff rates were ad valorem and 881 lines had non -ad va lorem  tariffs  of which 647 lines with specific 
duties, 230 with compound duties, and 4 with mixed duties . WT/REG433/1  
 
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  87.2% of its imports from Tunisia. 1,421 tariff lines remain dutiable, representing 15% of the UK's 
tariff and corresponding to 2.8% of imports from Tunisia during 2018 -2020.14 
Table 3.1: United Kingdom : Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Tariff lines in UK's tariff 
schedule  UK's imports from Tunisia  (2018 -20)a  
Number  % Value (USD 
million)b % 
2021 (MFN)  4,462  47.0 92.5 43.2 
2021 3,611  38.0 115.7 54.0 
Remain dutiable  1,421  15.0 6.0 2.8 
TOTAL  9,494  100.0  214.2  100.0  
a Import coverage is for HS chapters 1 -97. Totals exclude values that are suppressed at the product 
line level due to being potentially disclosive.  
b Import values were reported in GBP and converted into USD using th e exchange rates of 
0.749531540259847(2018), 0.783445110011929 (2019) and 0.779999576697153 (2020).  
Note:  Certain products in the UK schedule are classified beyond the HS 8 -digit level. In cases where the 8 -
digit contains both dutiable and duty -free sub -lines the entire 8 -digit line is recorded as dutiable.  
 Tariff lines subject to in -quota rates are excluded in the computation .  
 Based on the HS 201 7 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
3.16.   Table 3.2 shows the UK's tariff elimination by HS section with respect to Tunisia. The 1,421 
tariff lines that remain subject to duties are in HS Sections I (live animals), II (vegetable products), 
III (animal or vegetable fats and oils), IV (prepared food and beverages), and  VI (chemical). The 
final average tariffs for those HS section s vary between 6.6% and 16.7% on the lines subject to 
duties. All the remaining dutiable tariff lines under the HS Section VI are subject to specific rates.   
Table 3.2 The United Kingdom : Tariff elimination under the Agreement, by HS Section  
HS Section  MFN 2021  Duty Free 
Lines  under  
the 
Agreement 
(2021)  Remain 
Dutiable  Avg. Final 
Dutiable Tariff   Avg. Tariff 
(%) No. of 
lines  Duty free 
lines  
I 8.9 956 109 450 397 9.3 
II 4.4 554 213 9 332 8.0 
III 4.8 129 30 7 92 6.6 
IV 12.9 869 119 169 581 16.7 
V 0.4 231 202 29   
VI 2.7 1,226  550 657 19 * 
VII 3.7 301 86 215   
VIII 1.4 130 73 57   
IX 1.1 235 189 46   
X 0.0 195 195    
XI 7.0 1,149  243 906   
XII 7.3 106 17 89   
XIII 2.0 234 162 72   
XIV 0.5 58 47 11   
XV 0.6 955 804 151   
XVI 0.7 1,338  981 357   
XVII 3.7 286 121 165   
XVIII 0.6 299 218 81   
XIX 1.4 22 7 15   
XX 1.4 214 89 125   
XXI 0.0 7 7    
Total  3.8 9,494  4,462  3,611  1,421  11.9 
 
14 In comparison around 15.7% of the EU tariff remains dutiable for imports from Tunisia in 2021.  WT/REG433/1  
 
- 13 - 
 
  * Remain dutiable tariff lines subject to specific rates only.  
Note:  Tariff lines subject to in -quota rates are excluded in the average dutiable tariff computation. F or the 
calculation of averages, specific rates are excluded , and the ad valorem  part of alternate rates are 
included.  
 For the tariff lines subject to seasonal duties15, average rate for the entire year is used for the 
calculation. And the products classified beyond HS 8 -digits level are counted one and their tariff 
rates are average d to the 8 -digits level . 
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
3.17.   Chart 3.1 shows the average remaining rates of duty by HS Chapter for the UK's imports from 
Tunisia. Under the Agreement, almost all the UK's  tariffs for industrial products are fully liberalized  
except for a few chemical products . Agricultur al products are either excluded from tariff liberalization 
under the Agreement, or their MFN rates are partially reduced16 for imports from Tunisia. For ta riff 
lines excluded from tariff elimination, the MFN rate remains applicable. Average tariff rates are 
highest in HS Chapter 22 (beverages, spirits and vinegar) at 20.5%, covering 144 lines, and HS 
Chapter 16 (preparations of meat, fish or crustaceans, mol luscs or other aquatic invertebrates) at 
15.7% for 47 lines. The  ad valorem  part of the duties is fully liberalized under the Agreement for 
products subject to tariffs  in HS Chapters 4, 18, 19, 21, 29, 35 and 38 .17 
Chart 3.1 The United Kingdom : Average of dutiable rates, by HS Chapter  
 
Note:  Tariff lines subject to in -quota rates are excluded in the average dutiable tariff computation. F or the 
calculation of averages, specific rates are excluded , and the ad valorem  part of alternate rates are 
included.  
 For the tariff lines subject to seasonal duties, average rate for the entire year is used for the 
calculation. And the products classified beyond HS 8 -digits level are counted one and thei r tariff 
rates are averaged to the 8 -digits level . 
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
 
15 Tariff lines 0302.41.00, 0302.43.90, 0302.44.00, 03 03.51.00, 0303.53.90, 0303.54.10, 0303.89.40, 
0304.59.50, 0304.99.23, 0702.00.00, 0708.10.00, 0805.10.22, 0805.10.24, 0805.10.28, 0808.10.80, 
0808.30.90, 0809.29.00 and 0809.40.05 are subject to MFN seasonal duties ; and tariff lines 0701.90.50, 
0702.00.00, 0703.10.11, 0703.10.19, 0703.20.00, 0706.10.00.10, 0707.00.05, 0708.10.00, 0708.20.00, 
0709.20.00, 0709.30.00, 0709.40.00, 0709.91.00, 0709.93.10, 0709.99.50, 0709.99.90.40, 0709.99.90.50, 
0805.10.22, 0805.10.24, 0805.10.28, 0805.10.80.10, 0806 .10.10.90, 0807.11.00, 0807.19.00, 0809.40.05, 
0810.10.00,  and 0810.20.10  are subject to seasonal duties under the Agreement  
16 Duties o n tariff lines mainly from HS Chapters 2, 4, 7, 8, 12, 17, 18, 19, 20, 21, 22, 23, 29, 35, and 
are 38 are partially liberalized under the Agreement.  
17 Except for two tariff lines under HS Chapter 4, and 5 tariff lines under Chapter 22.  
0%5%10%15%20%25%
0102040607080910111215161718192021222324293538
HS ChapterPreferential MFNAverage Duty Rate
*/** Tariff lines subject to specific duties (for MFN, Preferential or both)  *    *        *   *         ** *   *    * *WT/REG433/1  
 
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  3.1.3.2   Tunisia  
3.18.   Tunisia's tariff preferences granted to the UK (by virtue of its membership of the EU) under 
the EU -Tunisia Association Agreement are incorporated into the Agreement.  
3.19.   For industrial products, incorporated Article 11 outlines the tariff liberalization schedules for 
Tunisia  under  which, customs duties a nd charges on import s by Tunisia of products originating in 
the UK, except those listed in Annexes 3 to 6 were to be abolished upon entry into force of the EU -
Tunisia Association Agreement. Customs duties and charges were to progressively be reduced and 
abolished by the end of the fifth year for products listed in Annex 3, and at the end of the twelfth 
year for products listed in Annex es 4 and 5.  Products in Annex 6 are excluded from tariff 
liberalization . Like the  UK, Tunisia reserves the right to apply cu stoms duties to retain the agricultural 
component of industrial products on imports of products  listed in Annex 218 to the incorporated 
Agreement . The agricultural component may take the form of a fixed amount or an ad valorem duty. 
The provision and Tunisia 's commitments in Chapter 2 for trade in agricultur al products shall apply 
mutatis mutandis  to the agricultural component of industrial products  (incorporated Article (10(2)) . 
Concerning products in Annex 2, incorporated Article 10  further indicates the modalities for the 
elimination of duties for the industrial component and the application of the  agricultural component 
by Tunisia.  Accordingly, the Agreement foresee s the elimination of customs duties on all industrial 
goods (except  for products in Annex 6) by Tunisia within a maximum of 12 years from the date of 
entry into force of EU -Tunisia Association Agreement.  
3.20.   For agricultur al products, Tunisia's commitment to the market access for the UK's exports is 
governed by the incorporat ed Protocol 3 and its modification in Annex 1 of the Agreement. Tunisia 
commit ted to  bind its custom s duties (maximum customs duties to be applied) for products listed in 
the Annex table of Protocol 3 within the limit of quota volumes ( See section 3.1. 4). The agricultur al 
products imported from the UK and not listed in the Annex table of Protocol 3 are excluded from 
tariff liberalization and thus subject to MFN rates , including for out of quota duties . 
3.21.   Like the UK, at the entry into force of the Agreemen t, Tunisia 's tariff elimination commitment s 
under the EU -Tunisia Association Agreement had been fully implemented.  
3.22.   Table 3. 3 shows Tunisia 's tariff elimination commitments with respect to the UK under the 
Agreement. A comparison is made between tariffs re sulting from the implementation of the 
Agreement and the corresponding applied MFN tariffs .19 In 2021, 27.2% of Tunisia 's tariff ( 3,169 
lines) was duty free on an MFN basis which corresponds to 48.5% of its imports from the UK during 
2018-2020. Under the A greement, an additional 5,753 lines ( 49.4% of tariff) are duty -free. As a 
result, 76.6% of Tunisia 's tariff is duty -free for imports from the UK , corresponding to 90.3% of its 
imports from the UK . 2,728 tariff lines remain dutiable, representing 23.4% of Tunisia 's tariff and 
corresponding to 9.7% of imports from the UK during 2018 -2020.20  
Table 3.3 Tunisia: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out period  Tariff lines in Tunisia 's tariff schedule  Tunisia 's imports from the UK 
(2018 -20)a 
Number  % Value (USD 
million)  % 
MFN 2021  3,169  27.2 81.9 48.5 
2021 5,753  49.4 70.5 41.8 
Remain dutiable  2,728  23.4 16.3 9.7 
TOTAL  11,650  100.0  168.7  100.0  
a: Import coverage is for HS chapters 1 -97. 
Note: Tariff lines subject to in -quota rates are excluded from the computation.  
 
18 Products related to f atty acids, Glycerol, Sugar c onfectionery, Cocoa paste and powder, Chocolates, 
malt extract and Beer ma de from it, Cigars, sweet corn, and some chemical products (these products are from 
HS chapters 07, 15, 17, 18, 19, 20, 21, 22, 24, 25, 29, 35, 38 ). 
19 Tunisia's applied MFN tariff in 2021 consisted of 11,650 lines at the nine -digit level (HS 2017). All the  
tariff rates were ad valorem . 
20 Based on 2013 data (latest available data on preferential rates), around 20.9% of Tunisia's tariff 
remained dutiable for imports from the EU, the difference to a larger extent is because of differences in 
nomenclature (tota l number of tariff lines was 16,615 in 2013  while it was 11,650 in 2021 ). WT/REG433/1  
 
- 15 - 
 
   Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Tunisian authorities and the WITS.  
 
3.23.   Table 3. 4 shows Tunisia 's tariff elimination by HS section for the UK . The 2,728 tariff lines 
that remain subject to duties are mostly agricultur al products21 which are spread across  HS Sections 
I (live animals), II (vegetable products), III (animal or vegetable fats and oils), IV (prepared food 
and beverages), and V ( minerals ). The final average tariffs by HS Section vary between 29.1% and 
35.7% on the lines subject to duties.   
Table 3.4 Tunisia : Tariff elimination under the Agreement, by HS Section  
HS Section  MFN 2021  Duty Free 
Lines  under  
the 
Agreement 
(2021)  Remain 
Dutiable  Avg. Final 
Dutiable 
Tariff  Avg. Tariff 
(%) No. of 
lines  Duty free 
lines  
I 35.6 1,063    1,063  35.6 
II 31.5 634 72  562 35.6 
III 32.7 146   146 32.7 
IV 35.7 925   925 35.7 
V 4.6 336 276 28 32 29.1 
VI 7.3 1,391  869 522   
VII 15.8 389 168 221   
VIII 26.3 168 1 167   
IX 17.3 286 108 178   
X 23.6 297 24 273   
XI 24.0 1,344  131 1213   
XII 28.7 117  117   
XIII 23.7 322 20 302   
XIV 19.0 102 5 97   
XV 14.9 1,206  463 743   
XVI 13.9 1,779  734 1045   
XVII 15.1 437 197 240   
XVIII 14.4 393 93 300   
XIX 24.5 22  22   
XX 26.0 286 1 285   
XXI 0.0 7 7    
Total  20.4 11,650  3169  5753  2,728  35.4 
Note: Tariff lines subject to in -quota rates are excluded from the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Tunisian authorities and WITS.  
 
3.24.   Chart 3.2 shows the average remaining duty rates by HS Chapter for Tunisia's imports from 
the UK  which apply mainly to agricultural products , and few mineral products from Chapter 25 , since  
the other industrial products are fully liberalized . The MFN rate remains applicable for tariff lines 
excluded from tariff libera lization; thus, the preferential and MFN rates are identical. Average tariff 
rates for most HS Chapters range between 34% to 36% except for HS Chapter 10, 18, and 25. 
Average tariff rates are relatively lower in HS Chapter 10 (Cereals) at 32.3%, HS Chapter  15 (Animal 
or vegetable fats) at 32.7%, and HS Chapter 25 (Salt; sulphur; earths and stone; plastering 
materials, lime and cement) at 29.1%.  
 
21 Except 32 tariff lines from HS chapter 25 which corresponds to mineral products.  WT/REG433/1  
 
- 16 - 
 
  Chart 3.2 Tunisia : Average of dutiable rates, by HS Chapter  
 
Note: Tariff lines subject to in -quota rates are excluded from the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Tunisian authorities and WITS.  
 
3.1.4   Tariff rate quotas  
3.25.   Under  the incorporated Protocols 1, 2 and 3 of the EU -Tunisia Association Agreement a s 
modified by  the Agreement, both Parties apply  tariff rates quotas (TRQs) on bilateral imports of 
certain agricultural products, processed agricultural products and fish and f ishery products. The 
modifications to the Protocols mainly aim to resize the quota volumes 2.72% of the corresponding 
volume in the EU -Tunisia Association Agreement, to reflect the fact that after leaving the EU, the UK  
is a smaller import and export marke t.22 Except otherwise provided, the administration period for 
the TRQ s runs from 1 January to 31 December each year .23  
3.26.   The UK maintains TRQs on 13 categories of products, of which 12 categories are agricultur al 
and one is  related to  fishery products , covering  142 tariff lines (at national tariff line level). In -quota 
duties are zero, while the out of quota rates for the majority of the products are reduced ; such 
reductions vary across the products and  range from 20% to 90% of the MFN applied rates.  Out-of-
quota rates for some products (21 tariff lines) are excluded from the tariff liberalization , thus subject 
to MFN rate s for the UK's imports from Tunisia.  
3.27.   Tunisia  applies TRQs on 37 categories of agricultur al products. In -quota dutie s are bound at 
levels ranging from 15% to 43% (i.e. the maximum custom duty rates that Tunisia may apply). 
Out-of-quota rates are excluded from the tariff liberalization, thus subject to MFN rates for Tunisia 's 
imports from the UK . 
3.28.   Further details of the T RQs maintained by both Parties, including quota volumes, in and out 
of quota rates under the Agreement and corresponding MFN rates, as well as  those  products subject 
to MFN TRQs, are provided in Annex 2.  
 
22 However, the UK's tariff quota volume for HS subheading 150910 (Olive oil and its fractions, vir gin) is 
resized to 7,723 metric tonnes  (MT) and for HS subheading 170290 (Sugar, including invert sugar, other than 
lactose, maple sugar, glucose and fructose, and their syrups) to 27 MT. 
23 If the Agreement were to have entered into force part -way through the administration period, the 
volume for the first year after the date of entry into force of the Agreement w ould be calculated on a pro -rata 
basis.  
0510152025303540
12345678910111213141516171819202122232425Average Duty Rate
HS Chapters Preferential MFNWT/REG433/1  
 
- 17 - 
 
  3.2  Rules of origin24 
3.29.   The criteria to establish  the origin of products and methods of administrative cooperation 
relating to them are set out in Article 29 and Protocol 4 of the EU -Tunisia Association Agreement. 
Annex II to the UK-Tunisia Association Agreement  replaces the text in Protocol 4 of the EU -Tunisia 
Association Agreement and the EU -Tunisia Joint Declarations concerning the Principality of Andorra 
and the Republic of San Marino.25 The modified Protocol  essentially follows the same structure as 
Protocol 4 of the EU -Tunisia Association Agreement and replicates its provisions with some 
adjustments , in particular concerning the cumulation of origin. In addition, a  joint declaration on 
expected preferred outcomes on trilateral approach to the rules of origin between the Parties and 
the EU completes t he set of provisions on rules of origin to be applied in the implementation of the 
Agreement.  The Association Council may decide to amend the provisions of the Protocol (Article 38) . 
The modified Protocol 4 in Annex II of the Agreement  compris es eight Titles  and 40 Articles .  
3.30.   According to the Article 2, products are considered as originating if they are  
a. wholly obtained in a Party within the meaning of Article 526, or  
b. are obtained in a Party incorporating materials which have not been wholly obtained t here, 
provided that such materials have undergone sufficient working or processing in the Party 
concerned within the meaning of Article 6 .  
3.31.   Article 6 defines the rules for conferring originating status  for products not wholly obtained in 
a Party . It refers  to the product -specific rules of origin as specified under incorporated Annex 227 to 
the Protocol  and outlines the conditions that need to be fulfilled for products to be sufficiently worked 
or processed . These can include one, or a combination of, the following requirements :  
a. Change in tariff classification (CTC)  that requires the transformation of a product on 
a required level of HS classification , mostly at the HS heading level.  
b. Value -added  criteria  requires that a particular proportion of the final ex-works price of 
the product be added in the exporting Party. Thus, in the Agreement, the maximum level 
of non-originating content permitted in the production process is set to a certain 
percentage of the ex -works price of the product s.  
c. Specific processing rules  that require specific processing be undertaken at a particular 
stage of the production process.  
3.32.   While the requirement of CTC constitutes the main criterion for a product to qualify as 
originating , the value -added criterion is often used as  an alternative method  for products classified 
under a large number of HS Chapters. The threshold for non-originating content permitted varies 
from 15% to  50% of the ex-works price of the products concerned . For some products , a specific 
manufacturing or processing operation can confer origin, either as a unique criterion or combined 
with an alternative criterion.28 For a limited number of products , mostly agricultural,  however, the 
only condition to be met is to be wholly obta ined in a Party . Article 6 also provides for a  general de 
minimis  or tolerance rule , accordingly, non-originating materials may be used in the manufacture of 
a product provided that: (a) their total value does not exceed 10% of the ex -works price of the 
product; and (b) any of the percentages given in the list in incorporated Annex II  to the Protocol 
(product -specific rules) for the maximum value of non -originating materials are not exceeded. The 
general de minimis  rule, however,  does not apply to the products falling under HS Chapters 50 to 
63 (textile and apparel products ). Article 6 also has an absorption rule  which ensures that if a product 
which has acquired originating status ( through being sufficiently worked or processed ) is used in the 
 
24 Unless otherwise specified in the text, all articles, titles,  and annexes i n this section refer to modified 
Protocol 4 included in Annex II to the Agreement . 
25 While Annex 2 of the Agreement replac es the text of Protocol 4 of  the EU-Tunisia Association 
Agreement, it however incorporates the Annexes of Protocol 4 of the EU-Tunisia  Association Agreement to the  
modified Protocol 4 (Article 40 of the  modified Protocol 4). 
26 Article 5 contains the list of products categories to be considered as wholly obtained.  
27 Incorporated Annex II to the Protocol 4 should be read with the 'Introduc tory Notes' supplemented in 
incorporated Annex I of the Protocol.  
28 This is the case particularly for chemical and textiles products  including some wood products . WT/REG433/1  
 
- 18 - 
 
  manufact ure of another product , no account shall be taken of any non -originating materials which 
may have been used in its manufacture. Regardless of whether the requirements of Article 6 are 
satisfied, a number of operations listed in Article 7 are considered as insufficient working or 
processing to confer the status of origin .  
3.33.   Cumulation of origin is governed by Articles 3 and 4 for the UK and Tunisia respectively. 
Bilateral and diagonal cumulation  is permitted  under certain conditions. Products can be considere d 
as originating in a Party if they are obtained there, incorporating materials originating in the other 
Party, Switzerland (including Liechtenstein), Iceland, Norway, T ürkiye, or the EU; or, in the other 
countries29 which are contracting parties to the Regional Convention on Pan -Euro-Mediterranean 
Preferential Rules of Origin , provided that more than insufficient working or processing referred to 
in Article 7 is performed in the Parties. If working or processing carr ied out in a Party does not go 
beyond the minimum operations referred to in Article 7, the product obtained shall be considered as 
originating in that Party only if the value added there is greater than the value of the materials used 
originating in any on e of the above -mentioned countries. If this is not so, the product obtained shall 
be considered as originating in the country which accounts for the highest value of originating 
materials used in the manufacture in the Party concerned.  
3.34.   Articles 3 and 4 al so contain cumulation rules which apply differently to the Parties. 
Accordingly, working or processing carried out in Iceland, Norway, the EU, Morocco, Algeria, or 
Tunisia shall be considered as having been carried out in the UK while working or processing  carried 
out in the UK, the EU, Morocco, or Algeria shall be deemed to have been carried out in Tunisia, 
provided that the products obtained undergo subsequent working or processing in the Party 
concerned.   
3.35.   The cumulation provided for in Articles 3 and 4 w ith respect to the EU may be applied provided 
that: (i) the UK, Tunisia and the EU have arrangements on administrative cooperation which ensure 
a correct implementation of the cumulation articles ; (ii) materials and products have acquired 
originating statu s by the application of rules of origin identical to those in Protocol 4 ; and (iii) notices 
indicating the fulfilment of the necessary requirements to apply cumulation have been published by 
the Parties.  With regard to the other countries cumulation may be  applied if a preferential ( regional ) 
trade agreement consistent with Article XXIV of the GATT 1994 is applicable between the countries 
involved in the acquisition of originating status and the country of destination. This is also subject 
to the afore-mentioned conditions mentioned under  (ii) and (iii) .30  
3.36.   The Parties shall provide each other, with details of the arrangements, including their dates 
of entry into force, and their corresponding rules of origin, which are applied with the other above -
mentioned  countries.  
3.37.   Articles 8 through  14 contain disciplines on the unit of qualification; accessories, spare parts 
and tools; sets; neutral elements; principle of territoriality; direct transport, and exhibitions . Article 
13 (direct transport) stipulates that the preferential treatment provided for under the Agreement 
applies only to products  transported directly between the UK and Tunisia or through the territories 
of the other countries with which cumulation is applicable. However, products co nstituting one single 
consignment may be transported through other territories with, should the occasion arise, trans -
shipment or temporary warehousing in such territories, provided that they remain under the 
surveillance of the customs authorities in the country of transit or warehousing and do not undergo 
operations other than unloading, reloading or any operation designed to preserve them in good 
condition. In addition, o riginating products may be transported by pipeline across territory other 
than that of the UK or Tunisia.   
3.38.   Article 15 stipulates that non-originating materials  used in the manufactur e of products 
originating in the Parties for which a proof of origin is issued or made out in accordance with the 
 
29 Algeria; Egypt; Israel; Lebanon; Morocco; the Palestinian authority; Syria; Jordan; Albania ; Bosnia 
and Herzegovina; North Macedonia; Montenegro; Serbia; Kosovo; the Faroe Islands (Represented by 
Denmark); Moldova; Georgia; and Ukraine.  
30 The UK authorities confirm that cumulation is applicable provided the conditions in Article 3 and 4 of 
the Protocol are fulfilled and notices indicating the fulfilment of the necessary requirements to apply cumulation 
have been published on their official website s. According to Tunisia the  Parties have initiated talks to amend 
the Protocol 4 on rules of origin i n line with the provisions of the agreements concluded by the UK with its 
partners, especially with the E U  WT/REG433/1  
 
- 19 - 
 
  provisions of Title V  (proof of origin)  of the Protocol shall not be subject to drawback of, or exemption 
from, customs duties. However, t he prohibition does not preclude the application of an export refund 
system for agricultural products, applicable upon export in accordance with the provisions of  the 
Agreement. Moreover, the prohibition shall not apply if the products are considered as originating in 
the UK or Tunisia without application of cumulation with materials originating in Switzerland 
(including Liechtenstein), T ürkiye or one of the countr ies referred to in Articles 3(2) and 4(2) .31 
3.39.   The provisions on proof of origin are in Title V (Articles 16 through 31) . They include general 
requirements for proof of origin ; procedure s for issu ing a movement certificate EUR.1 or EUR -MED32; 
accounting segregation; invoice declaration ; approved exporter; validity of proof or origin; 
submission of proof of origin; importation by instalments; exemptions from proof o f origin ; supplier's 
declaration ; supporting documents .  
3.40.   The Parties agree on the administrative cooperation arrangements for rules of origin as 
specified under Title VI of the Protocol (through Articles 32 to 36). Article 32  stipulates that the 
Parties shall provide each other with specimen impressions of stamps used in their respective 
customs offices and the addresses of their customs authorities responsible for verifying origin 
certificates and invoice declarations. While doing so, the Parties also agree to assist each other to 
verify the required documents' authenticity. Subsequent verification of proofs of origin and suppliers' 
declaration shall be randomly carried out, or whenever the customs authorities of the importing 
Party have reasonable doubts as to the authenticity of such documen ts (Articles 33 and 33a). 
Disputes that may arise concerning the verification procedures which cannot be settled between the 
customs authorities  requesting the verification and the customs authorities responsible for carrying 
out the verification  or questi ons that may be raised on the interpretation of the Protocol shall be 
submitted to the Association Committee. However, t he settlement of disputes between an importer 
and the customs authorities of the importing country shall  take place under the legislation of that 
country (Article 34). The Agreement foresees that the Parties impose penalties when presenting 
fraudulent documents or submitting incorrect information to obtain preferential treatment for 
products  (Article 35) . The Parties also commit to take all necessary steps to ensure that products 
trade under cover of a proof of origin which  in the course of transport  use a free zone situated in 
their territory, are not substituted by other goods and do not undergo handling other than normal 
operat ions designed to prevent their deterioration. If a UK or Tunisian originating product undergoes 
treatment or processing while imported into a free zone, the authorities shall issue a new movement 
certificate EUR.1 or EUR -MED at the exporter 's request, provided that the treatment or processing 
undergone complies with the provisions of this Protocol (Article 36).  
3.41.   In Article 39, the Parties agree that the provisions of the Agreement may be applied to goods 
either in transit or in temporary storage, customs wa rehouses or in free zone areas of the Parties 
on the date of entry into force of the Agreement provided that a movement certificate is issued 
retrospectively within the twelve months of the said date . This must be supplemented by the 
documents confirming that the goods have been transported directly in accordance with Article 13.  
3.42.   Two Joint Declarations complement Annex II to the Agreement  (Protocol 4) . They confirm 
that industrial products falling under Chapters 25 -97 of the Harmonized System originating in  the 
Principality of Andorra , and all products originating in the Republic of San Marino meeting the 
conditions of Articles 3( 5)(b)(ii) and 4(5)(b)(ii) of the Protocol 4, as modified, shall be accepted by 
the Parties as originating in the EU within the meaning of the Agreement  (respectively Annex C and 
D to Protocol 4) .  
3.43.   A Joint Declaration concerning a trilateral approach to the rules of origin  in relation to the 
incorporated Protocol 4  states that, in advance of trade negotiations between the EU and th e UK, 
the Parties recognise that a trilateral approach to rules of origin, involving the EU, is the preferred 
outcome in trading arrangements between the UK , Tunisia and the EU. The Parties acknowledge that 
this approach would replicate coverage of existin g trade flows and allow for continued recognition of 
originating content from either Party and from the EU in exports to each other, as per the intention 
of the EU-Tunisia Association Agreement.  In this regard, the Parties  understand that any bilateral 
arrangement between them represents a first step towards this outcome.  In the event of an 
 
31 Algeria; Egypt; Israel; Lebanon; Morocco; the Palestinian authority; Syria; Jordan; Albania; Bosnia 
and Herzegovina; North Macedonia; Montenegro; Serbia; Kosovo; the Faroe Islands (Represented by 
Denmark); Moldova; Georgia; and Ukraine.  
32 Including  its ret rospective issuance and duplicate copy or re -issuance  of the certificate ). WT/REG433/1  
 
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  agreement between the UK and the EU, the Parties approve taking the necessary steps, as a matter 
of urgency, to update Protocol No 4 to reflect a trilateral approach to rules of origin involving the 
EU. While updating the Protocol, the necessary steps will be taken in accordance with the procedures 
of the Association Council contained in Protocol  4.  
3.3  Export duties and charges, and quantitative restrictions  
3.44.   The Agreement incorporates the provisions of the EU-Tunisia Association Agreement on export 
duties and charges, and quantitative restriction. Incorporated Article 19(c)  prohibits the application 
of customs duties or charges having equivalent effect, or qua ntitative restrictions or measures 
having equivalent effect to exports between the Parties .  
3.4  Regulatory provisions of the agreement  
3.4.1   Standards  
3.45.   The Agreement does not contain any specific provision on standards. However, best 
endeavour commitments on standards , conformity assessments and mutual recognitions are made 
under Title V (Economic Cooperation) of the EU-Tunisia Association Agreement . According to 
incorporated Article 5 1, the Parties shall cooperate (a) in developing the use of [EU] rules in 
standardisation, metrology, quality control and conformity assessment ; (b) in updating Tunisian 
laboratories, leading eventually to the conclusion of mutual recognition agreements for conformity 
assessment; and (c) in establishing bodies for intellectual, in dustrial, and commercial property and 
for standardisation and quality control in Tunisia.  The Parties further agree to cooperate on 
standardisation, conformity testing and certification in information technology and communication 
sector (incorporated Artic le 56) .  
3.4.1.1   Sanitary and phytosanitary measures  
3.46.   There is no specific provision  on sanitary and phytosanitary measures in the Agreement. The 
Parties however agree to apply prohibitions or restrictions on trade in goods under the Agreement 
for various public policy reasons, including the protection of health and life of humans, animals or 
plants as stipulated in incorporated Article 28.  
3.4.1.2   Technical barriers to trade  
3.47.   There is no specific provision on technical barriers to trade in the Agreement.  However, the 
Parties agree to cooperate on standardisation and conformity assessment in incorporated Articles 
51 and 56. The Parties also foresee t he conclu sion of  an agreement for the mutual recognition of 
certification (incorporated Article 40(2)).  
3.4.2   Safeguard mechanisms  
3.48.   The Agreement incorporates the relevant provisions of the EU -Tunisia Association Agreement 
governing the possibility for Parties to tak e certain types of safeguard measures.   
3.4.2.1   Global safeguards  
3.49.   The Agreement does not make any specific reference to global safeguard measure s.  
3.4.2.2   Bilateral safeguards  
3.50.   The Agreement incorporates Articles 25 to 27 of the EU -Tunisia Association Agreement, which 
permits the Parties to take appropriate safeguard measures for legitimate reasons specified under 
the Agreement. Article 25 describes the situation when any product ori ginating in a Party is being 
imported in such increased quantities and under such conditions as to cause or threaten to cause, 
in the other Party, serious injury to domestic producers of like or directly competitive products, or 
serious disturbances in any  sector of the economy of the other Party. If such a situation arises, the 
Parties may take appropriate measures under the conditions and in accordance with the procedures 
laid down in Article 27. While selecting the measures to be applied, priority must b e given to those 
that least disturb the functioning of the Agreement. The Parties agree to hold prior consultation s on WT/REG433/1  
 
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  import surges in a Party by supplying information on trade flow trends to the other Party. The Party 
that imposes safeguard measures shal l immediately notify the Association Committee, which is 
subject to periodic consultations, particularly with a view to their abolition as soon as circumstances 
permit. Where exceptional circumstances requiring immediate action make prior information or 
examination impossible, the Party concerned may apply precautionary measures as are strictly 
necessary to remedy the situation. In such a case, it shall immediately  inform the other Party, and 
the subsequent notification shall also be made to Association Com mittee.  
3.4.2.3   Specific safeguards for agriculture  
3.51.   The Agreement does not contain a specific safeguard mechanism for agricultural products and 
does not specifically refer to WTO disciplines in that regard.  
3.4.2.4   Other Safeguard measures  
3.52.   Where compliance with the provis ions of Article 19c (prohibition on export restrictions) leads 
to (i) re -exports to a third country of a product against which the exporting Party maintains 
quantitative export restrictions, export duties or measures or charges having equivalent effects, o r 
(ii) a serious shortage, or threat thereof, of a product essential to the exporting Party , the Parties 
may take appropriate measures under the conditions and in accordance with the procedures laid 
down in Article 27 . The measures shall be non -discriminat ory and eliminated when conditions no 
longer justify their maintenance  (incorporated Article 26) . 
3.53.   Under i ncorporated Article 35 the Parties are permitted to impose restrictive measures on 
trade in goods in order to remedy balance of payments difficulties in accordance with the provisions 
and conditions established under the GATT .33 In a joint declaration34, they further agree  that if 
Tunisia experiences serious balance of payment difficulties during the progressive implementation 
of the Agreement, the y may hold consultations to work out the best ways and means of helping 
Tunisia cope with these difficulties. Such consultations  will take place in conjunction with the 
International Monetary Fund (IMF) .  
3.4.3   Anti-dumping and countervailing measures  
3.54.   The Agreement incorporates the relevant provisions of the EU -Tunisia Association Agreement 
governing anti -dumping measures. The Parties  affirm in incorporated Article 24 that the provisions 
of GATT Article VI and the WTO Agreement on Anti-Dumping may apply following the conditions and 
procedure laid down under incorporated Article 27. The Agreement does not contain any specific 
provisions re lated to countervailing measures. However, a reference to WTO disciplines is made in 
the incorporated Article 36 paragraph 3 .  
3.4.4   Subsidies and state -aid 
3.55.   The incorporated Article 36 .1(c) (under Title IV - payments, capital, competition and other 
economic prov isions ) states that any public aid that distorts or threatens to distort competition by 
favouring certain undertakings or the production of certain goods is considered incompatible with 
the proper functioning of the Agreement. Furthermore, it stipulates th at each Party shall ensure 
transparency in the area of official aid, inter alia , by reporting annually to the other Party on the 
total amount and distribution of aid given and by providing, upon request, information on aid 
schemes or particular  individual cases of public aid. The Parties also agree to apply related WTO 
disciplines to these specific provisions.   
3.5  Customs -related procedures  
3.56.   Annex II to the Agreement, which replaces the text of Protocol 4 (Rules of Origin) of the 
incorporated EU-Tunisia Association Agreement, constitutes most of the provisions on customs 
procedures.  Additionally, i n incorporated Article 59, the Parties affirm their aim of cooperation  in 
customs matter s to ensure fair trade and compliance with trade rules. The Article further specifies 
 
33 Also see section 4.2.  
34 The joint declaration between the EU and Tunisia ( under the EU-Tunisia Association Agreement) is 
incorporated to the Agreement.  WT/REG433/1  
 
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  that they shall focus on the simplification of customs checks and procedures ; and the use of the 
Single Administrative Document (SAD ) and creating a link between the Parties' transit system. While 
doing so, the respective customs authorities of the Parties shall provide mutual assistance in 
accordance with the terms of incorporated Protocol 5.  The Annex to the incorporated Protocol 5 
outlin es the fundamental principle of and assurance of  data protection.   
3.57.   As an exception  the Parties may refuse to give assistance as provided for in the Protocol, 
where to do so would be likely to prejudice a Party's sovereignty; public policy, security, or oth er 
essential interest; involve legislation other than customs legislation; or violate an industrial, 
commercial, or professional secret  (Article 9 of the incorporated protocol 5 ).  
3.6  Other regulations  
3.58.   There are no other regulations in the Agreement  
3.7  Sector sp ecific provisions  
3.59.   Other than the provisions relating to tariff liberalization of agricultural and industrial products, 
there are no sector specific provisions in the Agreement.  
4  GENERAL PROVISIONS OF THE AGREEMENT  
4.1  Transparency  
4.1.  There  is no specific transpare ncy section in the Agreement. Transparency disciplines are 
however included in various parts of the Agreement, notably in the incorporated provisions on 
cooperation, requiring information and/or notifications to be provided by the Parties. For example, 
the incorporated Article 36(d) stipulates that each Party shall ensure transpar ency in the area of 
public aid,  inter alia , by reporting annually to the other Party on the total amount and the distribution 
of the aid given and by providing, upon request, information on aid schemes or particular individual 
cases of public aid .  
4.2  Current  payments and capital movements  
4.2.  Chapter I of the incorporated Title IV ( payments, capital , competition,  and other economic 
provisions ) of the EU -Tunisia Association Agreement governs provisions on payments and capital 
movements.  
4.3.  The Parties agree on all c urrent payments for current transactions between them to be made 
in a freely convertible currency (incorporated Article 33). Concerning transactions on the capital 
account, the Parties agree that capital relating to direct investments of the UK in Tunisia35 in 
companies formed in accordance with current laws of Tunisia can move freely. The yield from such 
investments and any profit st reaming can be liquidated and repatriated  (incorporated Article 34). In 
the situation where either of the Parties encounters serious balance of payment s (BOP)  difficulties 
or threat thereof, the Party concerned may impose restrictions on a current transaction in accordance 
with the conditions established under the GATT ; and Articles VIII and XIV of the Articles of 
Agreement of the IMF. Such restrictions on current transactions shall be of limited duration and may 
not go beyond what is strictly necessary to remedy the BOP situation. The Party imposing measures 
shall inform the other Party immediately and submit to it as  soon as possible a timetable for the 
elimination of the measures concerned (incorporated Article 35).  The Parties also envision further  
consultations amongst themselves to facilitate and fully liberalise , when the time is right, the 
movement of capital be tween them.  
 
35 From the date of entry in to force of EU -Tunisia Association Agreement.  WT/REG433/1  
 
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  4.3  Exceptions   
4.3.1   General exceptions and Security exceptions  
4.4.  The incorporated Article 28 follows Articles XX and XXI of the GATT 1994 on general and 
security exceptions, respectively. Such prohibitions or restrictions shall not, however, constitute a 
means of arbitrary discrimination or a disguised restriction on trade between the Parties.  
4.3.2   Taxation  
4.5.  With regard to direct taxation , incorporated Article 89 states that nothing in the Agreement 
shall have the effect of extending the fiscal advantages granted by either Party in any international 
agreement or arrangement by which it is bound; preventi ng the adoption or application by either 
Party of any measure aimed at preventing fraud or the evasion of taxes; or opposing the right of 
either Party to apply the relevant provisions of its tax legislation to taxpayers who are not in an 
identical situatio n as regards their place of residence .  
4.6.  The Parties also agree in incorporated title V (economic cooperation) to cooperate, in the 
context of promotion  and protection of investment, to establish an agreement preventing double 
taxation between the Parties ( incorporated Article 50) .  
4.4  Accession and withdrawal  
4.7.  The Agreement does not contain any accession provisions.  Pursuant to the incorporated 
Article  93, the Agreement is concluded for an unlimited period. Each Party may denounce the 
Agreement by notifying the other Party and it shall cease to apply six months after the date of such 
notification.  
4.5  Institutional framework  
4.8.  The Agreement incorporates Title VIII ( institutional, general, and final provisions) of the EU -
Tunisia Association Agreement, with  a few modifications. The modifications include replacing the UK -
Tunisia bilateral forum by the Association Council and some editorial changes mainly to remove 
references to  the EU's institutions and replacing them, when appropriate, with those in the  UK.36 
Under Article 8 of the Agreement, the Parties further clarify certain aspects  of the institutional 
framework, in particular the operation of the Association Council and the Association Committee.  
4.9.  Incorporated Article 78  establishes an Association Council at ministerial level which shall meet 
once a year and when circumstances require. It shall examine any major issues arising within the 
framework of th e Agreement , including any other bilateral or international issues of mutual 
interest .37 The decisions taken by the Council shall be binding on the Parties  (incorporated 
Article  80). The Parties also establish an Association Committee under the incorporated Article 8 1. 
The Association Committee oversees operational functions related to the implementation of the 
Agreement, including the Council 's decisions and recommendations. The Association Committee 
reports to the Association Council and is intended to operate at a government official level. In 
addition , the Association Committee may take decisions on behalf of the Association Council  and 
may also decide to set up any working group or body necessary for the implementation of the 
Agreement (incorporated Article 84).   
4.10.   Unless the Parties otherwise agree, an y decisions adopted by the Association Council or the 
Association Committee established by the EU -Tunisia Association Agreement before the EU -Tunisia 
Agreements ceased to apply to the UK shall, to the extent those decisions relate to the Parties to 
this Ag reement, be deemed to have been adopted, mutatis mutandis , by the Association Council or 
the Association Committee under the Agreement. Nothing prevents , however , the Association 
Council or the Association Committee from taking decisions which modify, are different to, revoke 
or supersede the decisions taken within the context of EU -Tunisia Association Agreement (Article 8) . 
 
36 Modifications to the incorporated Title VIII contain in Annex I to the Agreement . 
37 Pursuant to incorporated Article 86, the Association Counci l may  also settle the dispute by means of a 
decision related to t he application or interpretation of the Agreement.  WT/REG433/1  
 
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  4.11.   Through the modification to incorporated Title VIII under Annex I of the Agreement, the 
Parties agree that  the UK -Tunisia Bilateral Fo rum shall be replaced by the Association Council , which 
was established under the UK -Tunisia Bilateral Forum Protocol.   
4.6  Dispute settlement  
4.12.   The Agreement incorporates , by referencing in its Article 3 , the EU -Tunisia dispute settlement 
mechanism protocol  (DS Protocol) . The Protocol appl ies to any dispute concerning the interpretation 
and application of the provisions of incorporated Title II (free movement of goods) except for 
incorporated Article 24 ( concerning anti-dumping) of the EU-Tunisia Ass ociation Agreement and as 
otherwise expressly provided  (Article 2 of the Protocol) .38 Incorporated Article 86 of the EU -Tunisia 
Association Agreement applies to disputes relating to the application and interpretation of other 
provisions of that Agreement.  
4.13.   The structure of the DS Protocol  comprises 4 Chapters and 23 Articles. It contains provisions 
for a consultation mechanism (Article 3), mediation (Article 4), and arbitration procedures (Articles 
5 through 8). The arbitration panel shall notify its ruling to the Parties and to the subcommittee on 
industry, trade and services wi thin 150 days from the date of establishment of the arbitration panel. 
It does not contain provisions for an appeal after the ruling by an arbitration panel. However, it has  
a compliance mechanism (Articles 9 to 13 ) to assess compliance with the arbitratio n panel ruling , 
including the possibility for the Parties to apply temporary remedies in case of non -compliance. The 
arbitration panel shall make every effort to make its rulings by consensus. In the case where a ruling 
cannot be made by consensus, it can be decided by a majority vote .39 Recourse to the dispute 
settlement provisions of the Protocol is without prejudice to any action in the WTO framework, 
including dispute settlement action. However, where a Party has instituted a dispute settlement 
proceedi ng, either under the Protocol or under the WTO Agreement, it may not initiate a dispute 
settlement proceeding regarding the same measure in the other forum until the first proceeding has 
ended (Article 20 of the Protocol).  In addition, with respect to obli gations that are identical under 
the Agreement and the WTO Agreement, once a Party initiates a dispute in one forum, that Party 
cannot bring the dispute before the other forum unless the forum selected first fails for procedural 
or jurisdictional reasons t o make findings on that claim.  
4.14.   The incorporated Article 86 of the EU -Tunisia Association Agreement provi des for the 
settlement of disputes  for all aspects of the Agreement other than those covered by the incorporated 
DS Protocol. Accordingly, either Part y may refer any related disputes (covered by incorporated 
Article 86) to the Association Council, which may settle the dispute by means of a  decision. Each 
Party shall be bound to such decisions. If the decision cannot be taken  by the Association Council to 
resolve the dispute, either Party may notify the other of the appointment of an arbitrator . The other 
Party must then appoint a second arb itrator  and the Association Council shall appoint a third 
arbitrator. The arbitrators ' decisions shall be taken by majority vote. Each Party to the dispute shall 
take the steps required to implement the arbitrators' decision.  
4.7  Relationship with other agreem ents concluded by the parties  
4.15.   According to incorporated Article 23, the Parties agree that the Agreement shall not preclude 
the maintenance or establishment of customs unions, free trade areas or arrangements for frontier 
trade insofar  as they do not have the effect of altering the trade arrangements provided for in the 
Agreement. Consultations between the Parties shall take place through the Association Committee 
concerning agreements establishing customs unions or free trade areas and, where appropriate, on 
other major issues related to their respective trade policies with third parties.   
 
38 The provisions of the DS Protocol are without prejudice to Article 34 of the Protocol 4 (included in 
Annex II to the Agreement) concerning the definition of the concept of 'originating products' and meth od of 
administrative cooperation.  
39 An arbitration panel shall be composed of three arbitrat ors that have to be selected from the roster of 
15 arbitrators established under the procedures laid down in Article 19(2) of the Protocol. The rules of 
procedure for arbitration are contained in Annex I, and a code of conduct for members of arbitration panels 
and mediators is included in Annex II to the Protocol.  WT/REG433/1  
 
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  4.16.   In addition to the EU -Tunisia trade Agreements, most of the provisions of which are 
incorporated into the Agreement, Table 4.1 below shows the Parties' participation in RTAs, notified 
and non -notified, other than the Agreement.  
Table 4.1 United Kingdom  and Tunisia: participation in other RTAs (notified and non -
notified in force), as  of 27 June  2022  
RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
UNITED KINGDOM  
United Kingdom – Iceland, 
Liechtenstein and Norway  01-Dec-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V   
United Kingdom – Mexico  01-Jun-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Serbia  20-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Albania  03-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Jordan  01-May-21 Goods  2021 GATT Art. XXIV  
United Kingdom - Ghana  05-Mar-21 Goods  2021 GATT Art. XXIV  
EU - United Kingdom  01-Jan-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Cameroon  01-Jan-21 Goods  2020 GATT Art. XXIV 
United Kingdom - Canada  01-Jan-21 
01-Apr-21 Goods  
Services  2020 
2021 GATT Art. XXIV  
GATS Art. V  
United Kingdom - CARIFORUM 
States  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Central America  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom – Chile 01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Colombia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Côte d'Ivoire  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Eastern and 
Southern Africa States  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ecuador and Peru  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Egypt  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Faroe Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Georgia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Israel  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Japan  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Kenya  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Kosovob 01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Lebanon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Morocco  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - North Macedonia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Norway and 
Iceland  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Pacific States  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific States - 
Accession of Samoa  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific States - 
Accession of Solomon Islands  01-Jan-21 Goods  2020 GATT Art. XXIV 
United Kingdom - Palestine  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Republic of Korea  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Republic of 
Moldova  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  WT/REG433/1  
 
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  RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
United Kingdom - SACU and 
Mozambique  01-Jan-21 Goods  2021 GATT Art. XXIV  
United Kingdom – Singapore  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Switzerland - 
Liechtenstein  01-Jan-21 Goods  2020 GATT Art. XXIV 
United Kingdom - Türkiye  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ukraine  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Viet Nam  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
TUNISIA  
Agadir Agreement  27-Mar-07 Goods  2016 Enabling Clause  
Türkiye  - Tunisia  01-Jul-05 Goods  2005 GATT Art. XXIV  
EFTA - Tunisia  01-Jun-05 Goods  2005 GATT Art. XXIV  
EU - Tunisia  01-Mar-98 Goods  1999 GATT Art. XXIV  
Pan-Arab Free Trade Area ( PAFTA)  01-Jan-98 Goods  2006 GATT Art. XXIV  
• PAFTA -Accession of Algeria  01-Jan-09 Goods  Not notified  
• PAFTA -Accession of Palestine  01-Jan-98 Goods  Not notified  
Common Market for Eastern and 
Southern Africa (COMESA )  
08-Dec-94 Goods   
1995  
Enabling Clause  
• COMESA -Accession of Egypt  17-Feb-99 Goods  2017 Enabling Clause  
• COMESA -Accession of Seychelles  11-May-09 Goods  2022 Enabling Clause  
• COMESA - Accession of Somalia  19-Jul-18 Goods  Not notified  
• COMESA -Accession of Tunisia  18-Apr-18 Goods  Not notified  
• COMESA -Accession of Libya  03-Jan-05 Goods  Not notified  
• COMESA -Accession of Djibouti  21-Dec-81 Goods  Not notified  
• COMESA -Accession of 
Madagascar  21-Dec-81 Goods  Not notified  
Global System of Trade Preferences 
among Developing Countries 
(GSTP)   
 
19-Apr-89 Goods   
 
1989  
 
Enabling Clause  
Protocol on Trade Negotiations 
(PTN)   
11-Feb-73 Goods   
1971  
Enabling Clause  
African Continental Free Trade Area 
(AfCFTA)  30-May-19 Goods  Not notified  
Arab Maghreb Union (AMU)  27-Mar-07 Goods  Not notified  
Tunisia - Syria 10-Mar-05 Goods  Not notified  
Tunisia - Libya 19-Feb-02 Goods  Not notified  
Tunisia - Iraq 31-Dec-99 Goods  Not notified  
Tunisia - Morocco  16-Mar-99 Goods  Not notified  
Tunisia - Jordan  01-Jan-99 Goods  Not notified  
Tunisia - Egypt  05-Mar-98 Goods  Not notified  
a Dates of the first entry into force/provisional application for at least one of the Parties. Where dates of 
provisional application have been provided by the Parties, further notifications to confirm the dates of 
entry  into force are awaited.  
b Reference to Kosovo in this table shall be understood to be in the context of the United Nations 
Security Council resolution 1244 (1999).  
Source:  WTO Secretariat. Further information on these Agreements and on specific dates of e ntry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org .  
 
4.8  Government procurement  
4.17.   The Parties do not take any specific commitments on government procurement  under the 
Agreement . However, in incorporated Article 41, they agree to aim for a reciprocal and gradual 
liberalisation of public procurement contracts. The Association Council is mandated to hold 
consultations on implementing this objective.  WT/REG433/1  
 
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  4.18.   The United Kingdom has been (as a then -member state of the EU) a party to the WTO 
Agreement on Government Procurement (GPA) 1994 since 1 January 1996 and is a party to the GPA 
2012 since 1 January 2021. Tunisia is neither a party to  the WTO's  GPA 1994 nor GPA 2012.   
4.9  Intellectual property rights  
4.19.   The Parties commit in incorporated Article 39 to provide adequate and effective protection of 
intellectual, industrial, and commercial property rights in accordance with the highest international 
standards including effe ctive means of enforcing of such rights. In addition, in incorporated Annex  7, 
Tunisia makes  specific commitments to accede to several multilateral conventions on the protection 
of intellectual, industrial, and commercial property rights  by the end of four th year after the entry 
into force of the EU -Tunisia Association Agreement . The Parties also agree to cooperate while 
developing the institutional bodies responsible for intellectual, industrial, and commercial property  
in Tunisia  (incorporated Article 51( c)).  
4.20.   An incorporated Joint Declaration further specifies that, intellectual, industrial and commercial 
property for the purpose of the Agreement comprises, in particular, copyright, including copyright 
in computer programs, and neighbouring rights, commer cial trademarks; and geographical 
descriptions, including the designation of origin, industrial designs and models, patents, 
configuration plans (topographies) of integrated circuits, protection of undisclosed information and 
protection against unfair comp etition in accordance with Article 10( bis) of the Paris Convention for 
the Protection of Industrial Property in the 1967 Act of Stockholm (Paris Union).  
4.10  Competition  
4.21.   The Agreement incorporates the provisions of Title IV, Chapter 2 (competition and other 
economic provisions) , of the EU -Tunisia Association Agreement on competition. Incorporated Article 
36 illustrates a number of practices which are incompatible with the proper functioning of the 
Agreement, such as agreements between undertakings, decisions by associations of undertakings 
and concerted practices between undertakings which have as their object or effect the prevention, 
restriction or distortion of competition ; abuse by any undertakings of a dominant position  in the  UK 
and Tunisia ; and any public aid which distorts or threatens to distort competition by favouring certain 
undertakings or the production of certain goods.  The Association Council was to adopt , by decision , 
the necessary rules for the implementation of the se provisions with in five years of the entry into 
force of the EU -Tunisia Association Agreement . Following  a modification under Annex I of the 
Agreement, the Parties agreed that the Association Council shall adopt the rules from the date of 
entry into force of the Agreement. Until such rules are adopted , the related provisions in Article VI, 
XVI and XXIII of the GATT shall be applied .  
4.22.   The Parties shall progressively adjust, without affecting commitments made under the GATT, 
any state monopolies of  a commercial character to ensure that no discrimination regarding the 
conditions under which goods are procured and marketed exists between nationals of the Parties 
(incorporated Article 37). With regard to public enterprises and enterprises to which spec ial or 
exclusive rights had been granted , the Association Council shall ensure  (from the fifth year  following 
the entry into force of the EU-Tunisia Association Agreement)  that no trade distorting measures are 
taken  or maintained ( incorporated Article  38).  
4.11  Environment  
4.23.   The Parties incorporate Title V (economic cooperation) of the EU -Tunisia Association 
Agreement, under which they agree that the preservation of the environment and ecological 
balances shall constitute a central component of the various fields of economic cooperation 
(Article  43(4)).  Cooperation shall aim to prevent deterioration , and improve the quality , of the 
environment, protect human health, and achieve a rational use of natural resources for sustainable 
development . Cooperat ion areas might include soil and water quality, consequences of development 
and monitoring and preventing marine pollution (incorporated Article 48).   WT/REG433/1  
 
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  4.12  Labour  
4.24.   The Agreement incorporates , with a few modifications40, the provisions of Title VI, Chapter II 
(workers), of the EU -Tunisia Association Agreement on labour. The Parties agree to grant national 
treatment to each other's nationals working in their territories. According to incorporated Article 64, 
the treatment accorded by one Party to the workers of the other Party employed in its territory shall 
be free from discrimination based on nationality regarding working conditions, remuneration, and 
dismissal relative to its nationals. In addition, Tunisian nationals are allowed to undertake temporary 
paid employment in the UK and  national treatment shall also be provided .  
4.25.   Incorporated Article 65 outlines the principles establishing social security and benefits . It 
provides for national treatment to be granted to the concerned workers and their family membe rs 
in the area of social security41, including family allowances to be paid. The Association Council is 
mandated to adopt provisions to implement the principles set out in incorporated Article 65.  
However, t he provisions adopted shall not affect any rights  or obligations arising from bilateral 
agreements linking the UK and Tunisia where those agreements  provide for more favourable 
treatment of nationals of the UK or Tunisia (incorporated Article 68) .  
4.26.   Pursuant to a modification under Annex I of the Agreement, paragraph 2 of incorporated 
Article 6542 shall not apply unless and until the Association Council determines that the data -sharing 
arrangements between the UK and the EU have been established enabling the UK to implement the 
provision in questio n. Upon entry into force of the Agreement, the Council is mandated to examine 
developments in the data -sharing arrangements and determine whether the provisions can be 
implemented and, if so, adopt detailed rules for administrative cooperation providing th e necessary 
management and monitoring guarantees for applying the provision.   
4.27.   Greater e mphasis on l abour issues is also made  under  the provisions of Chapter s II (dialogue 
in social matters) and II I (cooperation in the social field) of incorporated Title VI . (See section 
4.16.3). 
4.28.   Incorporated Article 66 prohibits applying provisions of Chapter I of incorporated Title VI to 
nationals of the Parties residing or working illegally in the territory of their host countries.  
4.29.   Three incorporated Joint Declarations co ncerning incorporated Articles 64 and 65 compl ement 
the provisions on labour under the Agreement which further clarifies, in particular,  access to the 
UK's labour market for the spouse and children of Tunisian workers; restriction s on the right under 
Article 64(1) to obtain renewal of a residence permit  for Tunisian workers in the UK ; and the 
definition of  the 'members of family ' which is to be based on  the national legislation of the host 
country.  
4.13  Electronic commerce  
4.30.   The Agreement doe s not contain specific provision s on e-commerce.  
4.14  Small and medium -sized enterprises  (SMEs)  
4.31.   The Agreement does not contain specific commitments on SMEs. However, cooperation for 
the promotion and protection of investment is targeted at  SMEs with the establishment of 
harmonised and simplified procedures  through the development of co -investment machinery  
(incorporated Article 50) . 
 
40 Modification s on labour issues have been made under Annex I Paragraph 5 (modifications to Title VI) 
of the Agreement.  
41 The concept of social security shall cover the branches of social security dealing with sickness and 
maternity benefits, invalidity, old -age and survivors ' benefits, industrial accident and occupational disease 
benefits and death, unemployment, and family benefits.  
42 Paragraph 2 of incorporated Article 65 states that all periods of insurance, employment or residence 
completed by Tunisian workers in the vario us Member States of the EU and the UK shall be added together for 
the purpose of pensions and annuities in respect of old age, invalidity and survivors ' benefits and family, 
sickness, and maternity benefits and, also for that of medical care for workers an d for members of their 
family's  resident in [the UK ]. WT/REG433/1  
 
- 29 - 
 
  4.15  Other  
4.16  Trade in services and i nvestment  
4.32.   Even though the Agreement is notified under GATT Article XXIV, it includes a few provision s 
on trade in services. The Parties agree under incorporated Title III of the EU -Tunisia Association 
Agreement to widen the scope of the Agreement to cover the right of establishment and liberalisation 
of trade in services. The Association Council is mandated to make the necessary recommendations 
for achieving this goal (incorporated Article 31). In addition, the Parties reaffirm their obligations 
under the GATS, parti cularly the obligation to grant reciprocal MFN treatment in the services sectors 
covered (incorporated Article 32) .  
4.33.   The Parties identify investment as a priority area for cooperation under incorporated Title VI 
(Economic Cooperation43). Accordingly, in in corporated Article 50, for the promotion and protection 
of investment, the Parties agree to cooperate to create a favourable climate for flows of investment. 
They agree, in particular, to establish harmonised and simplified procedures, co -investment 
machin ery especially linking to their small and medium -sized enterprises, and methods of identifying 
and providing information on investment opportunities; and to establish, where appropriate, a legal 
framework to promote investment, through the conclusion of investment protection and avoidance 
of double taxation  agreements .  
4.16.1   Economic Cooperation  
4.34.   The Agreement incorporates, with a few modifications44, the provisions of Title V  of the EU -
Tunisia Association Agreement on economic cooperation. The Parties undertake to accelerate 
economic cooperation in their mutual interest and in the spirit of partnership. Supporting Tunisia's 
efforts to achieve sustainable economic and social development is regarded as one of the main 
objectives of economic co operation (incorporated Article 42). The scope of cooperation covers 
several issues while targeting first  sectors of the Tunisian economy with internal difficulties or  sectors 
affected by the overall process of trade liberalization under the Agreement. Pre servation of the 
environment and ecological balance shall constitute a central component of economic cooperation. 
Similarly, cooperation shall focus on sectors likely to bring the Parties' economies closer together, 
particularly those that will generate gr owth and employment. Cooperation shall also foster economic 
integration within the Maghreb  region . If the Parties deem necessary, by mutual agreement, they 
can further expand the scope of economic cooperation to any areas of their common interest  
(incorporated Article 43) . 
4.35.   Methods for cooperation  include regular economic dialogue between the Parties covering all 
aspects of macroeconomics policy; communication and exchange of information; advice, use of 
expert's services an d training s; joint venture; and assistance with technical, administrative, and 
regulatory matters  (incorporated Article 44) . The Parties can also establish the procedures necessary 
to achieve cooperation in the fields covered (incorporated Article 63) .  
4.36.   In order to achieve the most from the Agreement, the Parties agree to foster  all activities 
which have a regional impact or involve third countries, notably in the areas of intra -regional trade 
within the Maghreb; environmen t; development of economic infrast ructure; research in science and 
technology; cultural issues; customs; and regional institutions  and the establishment of common or 
harmonised programmes and policies (incorporated Article 45) .  
4.37.   Other areas of economic cooperation identified in the incorporated Articles 46 through 6245 
are: education and training; scientific and technological cooperation; environment; industrial 
cooperation; promotion and protection of investment; standardisation and conformity assessment; 
financial services; agriculture  and fisheries ; transports; telecommunication and information 
technology ; energy; tourism; customs; cooperation on statistics; money laundering; and combating 
drug use and trafficking . 
 
43 See Section 4.1 6.2. 
44 Modification s to Title V have been made under Annex I  (Paragraph 4) of the Agreement.  
45 Pursuant to the amendment made by the Parties under Annex I of the Agreement, Article 52 
(cooperation on approximation of legislation) of the incorporated EU -Tunisia Association Agreement is not 
included in the Agreement.  WT/REG433/1  
 
- 30 - 
 
  4.16.2   Cooperation i n social and cultural matters  
4.38.   Incorporated Title VI (cooperation in social and cultural matters) of the EU -Tunisia Association 
Agreement, in addition to labour issues (Chapter I workers)46, also covers provisions on dialogue in 
social matters (Chapter II);  cooperation in the social field (Chapter III); and cooperation on cultural 
matters (Chapter IV). The Parties agree to conduct regular dialogue on any social issue in their 
mutual interest at the same level  and in accordance with the same procedure provide d for in Political 
Dialogue under incorporated Title I47 (incorporated Article 69 and 70). The dialogue shall cover, in 
particular, all issues concerning living and working conditions for workers, migration, illegal 
immigration48, and equal treatment betwe en nationals of the Parties in various social matters . 
Incorporated Article s 71 through 73 outline areas of priorit y and institutional mandates for 
cooperation in the social field, while incorporated Article 75 provides for lasting cultural dialogue and 
continuous cultural cooperation between the Parties .  
4.39.   The Agreement also incorporates a declaration made by Tunisia co ncerning incorporated 
Article 69  under  which Tunisia considers family reunification as a basic right for Tunisian nationals 
working and living abroad; therefore, it should be the subject of in -depth discussion with the UK to 
ease and improve the conditions  for family reunification.   
4.16.3   Financial cooperation  
4.40.   The Agreement incorporates, with a few modification s49, Title VII ( financial cooperation) of 
the EU -Tunisia Association Agreement  which refers to a financial cooperation package for Tunisia in 
accordance wi th the appropriate procedures and the financial resources required . The procedure s 
can be adopted by mutual agreement between the Parties by means of the most suitable instruments 
(incorporated Article 75) . In close coordination with the Tunisian authoriti es and other  financial 
contributors, in particular the international financial institutions, the UK will examine suitable ways 
of supporting structural policies by Tunisia to restore financial equilibrium in all its key aspects and 
create an economic envir onment conducive to boosting growth, while at the same time enhancing 
social welfare  (incorporated Article 76).   
4.41.   The Parties also agree to closely monitor the development of trade and financial relations 
between them to ensure a coordinated approach to dealing with exceptional macroeconomic and 
financial problems which could stem from the progressive implementation of the Agreement . This 
can be carried out using the regular economic dialogue prov isions  in incorporated Title V  (economic 
cooper ation)  (incorporated Article 77).  
 
46 See section 12.4 . 
47 As well as  modifications under paragraph 1 of Annex I to the Agreement . 
48 In particular, illegal immigration and the conditions governing the return of individuals who are in 
breach of the legislation dealing with the right to stay and the right of establishment in t heir host countries.  
49 Modifications are mainly to remove references to the framework of EU instruments of adjustment 
program mes in the Mediterranean countries (Modifications are made in Paragraph 6 of Annex I to the 
Agreement).  WT/REG433/1  
 
- 31 - 
 
  ANNEX 1  
INDICATORS OF TARIFF LIBERALIZATION AND MARKET ACCESS OPPORTUNITIES UNDER THE 
AGREEMENT  
1. The following tables present the Parties' tariff liberalization  and market access opportunities 
under the Agreement. A comparison is made between preferential tariffs and MFN tariffs. Tariff -
related market access conditions for trade between the UK and Tun isia applicable at the entry into 
force of the Agreement remained largely unchanged as compared with the situation prevailing under 
the terms, conditions and commitments in the EU-Tunisia Association Agreement, when the UK was 
still an EU Member State. The  following tables should therefore be read bearing this in mind.  
2. Tables  A1.1 and A1.2 below present  the Parties' tariff elimination  under the Agreement 
vis-à-vis MFN tariffs by total, agricultural ( HS Chapters 01 -24) and industrial  (HS Chapters 25 -97) 
products.  
3. As shown in Table A1.1,  in 2021, the UK 's overall average applied MFN tariff was 3.8%. The 
average applied MFN rate was 2.5% for industrial products and relatively higher at  8.9% for 
agricultural products; the share of duty -free tariff lines was 47% overall, 57.1% for industrial 
products and 18.8% for agricultural products. Under  the Agreement, the overall average applied 
tariff for imports from Tunisia was 0.9%; it was  6.7% for agricultur al products , and almost duty -
free for  industrial products . This provides exporters from Tunisia a relative margin of preference of 
76.1% overall ; and nearly 100 % and 49.5% respectively, for industrial and agricultural exports. The 
share of duty -free lines rose to 85% overall, and to 9 9.7% and 44.1% for industrial and agricultural 
products.  
Table A1. 1 United Kingdom: Indicators of MFN and preferential rates for imports from 
Tunisia  
Origin of 
goods  Year ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 3.8 7.8 47.0 8.9 12.0 18.8 2.5 5.8 57.1 
Tunisia  2021  0.9 11.9 85.0 4.5 11.9 44.1 0.0* * 99.7 
*  For 19 tariff lines  from industrial products  the ad valorem  part of the duties is fully liberalized,  and 
the specific part is remaining dutiable .1  
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  For 
the tariff lines subject to seasonal duties, the average rate  for the entire year is used for the 
calculation. The products classified beyond HS 8 -digits level are counted on ce and their tariff rates 
are averaged to the 8 -digit level.  
Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
 
4. In the case of Tunisia , as shown in Table A1.2, its overall average applied MFN tariff was 
20.4%  in 2021 . The average applied MFN rate was 16% for industrial products and considerably 
higher at 34.5% for agricultural products; the share of duty -free tariff lines was 20.4% overall, 
34.9% for industrial products and 2.6% for agricultural products. Under  the Ag reement, the overall 
average applied tariff for imports from the UK fell to 8.3% and to 0.1% for industrial products, while  
the average applied tariff for agriculture products remained unchanged . This provides exporters  from 
 
1 These 19 tariff lines are 2905.43.00, 2905.44.11, 2905.44.19, 2905.44.91, 2905.44.99, 3505.10.10, 
3505.10.90, 3505.20.10, 3505.20.30, 3505.20.50, 3505.20.90, 3809.10.10, 3809.10.30, 3809.10.50, 
3809.10.90, 3824.60.11, 3824.60.19, 3824.60.91, and 3824.60.9 9. WT/REG433/1  
 
- 32 - 
 
  the UK  a relative margin of pre ference of 59.3% overall  and 99.4% for industrial products while no 
margin of preference is granted to agricultural exports. The share of duty -free lines rose to 76.6% 
overall  and 99.6% for industrial products  under the Agreement while it remains unchanged  for 
agricultur al products.  
Table A1. 2 Tunisia: Indicators of MFN tariff rates and preferential rates for imports from 
the UK  
Origin 
of 
goods  Year ALL PRODUCTS  HS chapters 1 -24 HS Chapters 25 -97 
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 20.4 28.0 27.2 34.5 35.5 2.6 16.0 24.6 34.9 
UK 2021 8.3 35.4 76.6 34.5 35.5 2.6 0.1 29.1 99.6 
Note Tariff lines subject to in -quota rates are excluded in the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Tunisian authorities and the WITS.  
 
5. Table A1.3 and A1.4 below present the market access opportunities  under the Agreement for 
the bilateral trade between the UK and Tunisia for their top 25 exports products.  
6. Table A1.3 shows market access opportunities for Tunisi a's top 25 export products  
(HS subheading level)  in the UK  which accounted for 48.4% of its global exports in 2018-20. These 
HS subheadings were covered by 95 products at the national tariff line level  in the UK's tariff 
nomenclature , of which 50 tariff lines were duty-free on an MFN basis  in 2021 . Under  the Agreement, 
the UK liberalized 41 tariff lines while the remaining 4 lines ( virgin o live oils  and fresh or dried dates ) 
remain subject to MFN duties  for imports from Tunisia . The MFN rates for virgin o live o ils was 102.00 
GBP/100 kg , and 6% for fresh or dried dates  in 2021.  
Table A1. 3 United Kingdom: Market access opportunities under the agreement for 
Tunisia's top 25 exports to the world  
Tunisia's top export products  
in 2018 -20 Access conditions to UK's  import  markets  
HS number and description  Share in 
global 
exports 
(%) MFN 2021  No. of duty 
free lines 
under the 
agreement  
(2021)  
Remain 
Dutiable  
Avg. 
Tariff 
(%) No. of 
duty-
free 
lines  No. of 
dutiable 
lines  
854442  Electric conductors  6.9 1.0 1 1 1  
270900  Petroleum oils and oils 
obtained from bituminous 
minerals  3.7 0.0 2    
150910  Virgin olive oil and its 
fractions obtained from 
the fruit of the olive tree  3.5 *  3  3 
620342  Men's or boys' trousers, 
bib and brace overalls, 
breeches and shorts  3.2 12.0  7 7  
854449  Electric conductors  2.6 1.6 1 4 4  
854430  Ignition wiring sets and 
other wiring sets for 
vehicles, aircraft or ships  2.4 1.8  1 1  
880330  Parts of aeroplanes or 
helicopter s 2.3 0.0 1    WT/REG433/1  
 
- 33 - 
 
  Tunisia's top export products  
in 2018 -20 Access conditions to UK's  import  markets  
HS number and description  Share in 
global 
exports 
(%) MFN 2021  No. of duty 
free lines 
under the 
agreement  
(2021)  
Remain 
Dutiable  
Avg. 
Tariff 
(%) No. of 
duty-
free 
lines  No. of 
dutiable 
lines  
853690  Electrical apparatus for 
switching electrical 
circuits, or for making 
connections to or in 
electrical circuits  2.2 0.0 4    
271019  Medium oils and 
preparations  1.9 1.2 12 13 13  
852871  Reception apparatus for 
television  1.8 0.0 5    
080410  Fresh or dried dates  1.7 6.0  1  1 
621139  Men's or boys' tracksuits 
and other garments  1.6 12.0  1 1  
870894  Steering wheels, steering 
columns and steering 
boxes, and parts thereof, 
for tractors, motor vehicles  1.3 3.0  4 4  
851762  Machines for the 
reception, conversion and 
transmission or 
regeneration of voice, 
images or other data  1.3 0.0 1    
962000  Monopods, bipods, tripods 
and similar articles  1.3 0.0 3    
902830  Electricity supply or 
production meters  1.3 0.0 3    
610910  T-shirts  1.2 12.0  1 1  
853890  Parts suitable for use 
solely or principally with 
the apparatus of heading 
8535, 8536 or 8537  1.2 0.0 4    
280920  Phosphoric acid; 
polyphosphoric acids  1.2 0.0 1    
850140  Ac motors, single -phase  1.1 0.0 2    
901890  Instruments and 
appliances used in 
medical, surgical or 
veterinary sciences  1.0 0.0 8    
621010  Garments made up of felt 
or nonwovens)  1.0 12.0  3 3  
310530  Diammonium 
hydrogenorthophosphate 
"diammonium phosphate"  0.9 6.0  1 1  
853710  Boards, cabinets and 
similar combinations of 
apparatus for electric 
control or the distribution 
of electricity  0.9 1.5 1 3 3  
940190  Parts of seats  0.9 1.3 1 2 2  
Total of above  48.4 3.0 50 45 41 4 
* Dutiable tariff lines are subject to specific rates only.  
Note:  Tariff lines subject to in -quota rates are excluded from the computation . For the calculation of 
averages, specific rates are excluded , and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, average rate for the entire year is used for the 
calculation. The products classified beyond  the HS 8-digit level are co unted on ce and their tariff 
rates are averaged to the 8 -digit level. Based on the HS 201 7 nomenclature.  
Source:  WTO estimates based on data provided by UK and UNSD Comtrade Database . 
 WT/REG433/1  
 
- 34 - 
 
  7. Table A1. 4 shows market access opportunities  for the UK's top 25 export  products (HS 
subheading level) in Tunisia which accounted for 38.4% of its global exports in 2018 -20. These HS 
subheadings were covered by 203 products at the national tariff line level  in Tunisia's tariff 
nomenclature , of which 115 tariff lines were duty -free on an MFN basis. As a result of the Agreement, 
Tunisia liberalized an additional 77 tariff lines while the remaining 11 lines ( Whiskies ) remain subject 
to MFN duties  which was 36% in 2021.  
Table A1. 4 Tunisia: Market access opportunities under the agreement for the UK's top 25 
exports to the world  
United Kingdom's top export products  
in 2018 -2020  Access conditions to Tunisia's import 
markets  
HS number and description of the product  Share 
in 
global 
exports 
(%) MFN 2021  Duty 
Free 
under 
the 
Agree -
ment  
Remain 
dutiable  
Average 
tariffs 
(%) 
No. of 
duty-free 
lines  
No. of 
dutiable 
lines  
710813  Gold 5.6 15.0  3 3  
270900  Petroleum oils and oils obtained from 
bituminous minerals  4.9 0.0 4    
300490  Medicaments  3.2 30.0 1 1 1  
880330  Parts of aeroplanes or helicopters  2.9 0.0 1    
841112  Turbojets of a thrust  2.6 0.0 3    
870323  Motor cars and other motor vehicles  2.4 15.0 8 2 2  
841191  Parts of turbojets or turbopropellers  2.1 15.0  1 1  
870324  Motor cars and other motor vehicles  1.7 15.0 4 2 2  
220830  Whiskies  1.3 36.0  11  11 
271012  Light oils and preparations  1.3 19.3 17 7 7  
970110  Paintings   1.3 0.0 1    
870322  Motor cars and other motor vehicles  1.2 15.0 11 2 2  
711319  Articles of jewellery and parts thereof  1.0 30.0  9 9  
271019  Medium oils and preparations, of 
petroleum or bituminous minerals  1.0 23.3 34 18 18  
870332  Motor cars and other motor vehicles  0.7 15.0 8 2 2  
300220  Vaccines for human medicine  0.6 0.0 1    
870340  Motor cars and other motor vehicles  0.6 15.0 6 2 2  
711021  Palladium  0.6 15.0  1 1  
300215  Immunological products  0.6 0.0 1    
851762  Machines for the reception, 
conversion and transmission or 
regeneration of voice, images or 
other data  0.6 30.0 4 5 5  
382200  Diagnostic or laboratory reagents on 
a backing, prepared diagnostic or 
laboratory reagents  0.5 0.0 1    
490199  Printed books, brochures and similar 
printed matter  0.5 0.0 3    
870333  Motor cars and other motor vehicles  0.5 15.0 7 2 2  
840890  Compression -ignition internal 
combustion piston engine "diesel or 
semi-diesel engine"  0.4 30.0  14 14  
870899  Parts and accessories, for tractors, 
motor vehicles  0.4 30.0  6 6  
 
Total of above  38.4 14.5 115 88 77 11 
Note Tariff lines subject to in -quota rates are excluded in the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data from Tunisia and the UK authorities.   WT/REG433/1  
 
- 35 - 
 
  ANNEX 2  
TARIFF RATE QUOTAS  UNDER THE AGREEMENT  
1. Table A 2.1 and A 2.2 below provide detailed information o n tariff rate quotas ( TRQs) applied 
by the UK and Tunisia under the Agreement. In the case of Tunisia, Table A2.2  is based on Protocol  3 
of the EU-Tunisia Association Agreement. The quota volumes presented in the table A2.2 below are 
for the EU as a whole, while the quantity for the UK shall be resized to 2.72% of the quantity 
presented.1 
Table A2. 1 United Kingdom: Tariff Rate Quotas for imports from Tunisia  
Products/Tariff lines / Quota Volumes in 
metric tonnes (MT)  unless otherwise 
indicated  Average Tariff rate  MFN 
Rates 
(2021 ) In-Quota  Out-Quota  
Cut flowers and flower buds, fresh (30)  
06031100, 06031200, 06031300, 06031400, 
06031500, 06031910, 06031920, 06031970  0% MFN 8% 
New potatoes (512)  
07019050a 0% 4.8% (01 -01 to 31 -03) 
MFN ( 01-04 to 31 -12) 8% 
Fresh oranges (1,070)  
08051022, 08051024, 08051028,  0% 3.2% (01 -01 to 31 -03); 
2% (01 -04 to 30 -04); 
0.9% (01 -05 to 15 -05); 
0.6% (16 -05 to 15 -10); 
2% (16 -10 to 31 -10); 
3.2%  (01-11 to 31 -12) 10.00%  
(1/11-
30/04 ), 
2.00%  
(1/05-
31/10 ) 
0805108010  0% 3.2% (01 -01 to 31 -03); 
2.4% (01 -04 to 15 -10); 
3.2% (16 -10 to 31 -12) 12% 
Tomato concentrate (109)  
20029031, 20029039, 20029091, 20029099  0% MFN 14% 
Apricot pulp (140)  
2008509220,  
2008509813  0% 
0% 9.5%  
11.9%  12% 
16% 
Mixtures of fruit (27)  
20089751  0% 4.9%  10% 
20089759  0% 7.9%  16% 
20089772  0% 3.8%  8% 
20089774  0% 6.1%  12% 
20089776  0% 5.4%  12% 
20089778  0% 8.6%  18% 
Wine of fresh grapes (4,874 hl)  
*2204219413c *2204219351 *2204219451 
*2204219551 *2204219651 *2204219751 
*2204219851 *2204229390 *2204229451 
*2204229590 *2204229651 *2204229790 
*2204229851 *2204299390 *2204299451 
*2204299590 *2204299651 *2204299790 
*2204299851  0% 0.20 GBP/% vol/hl  1.40  
GBP/% 
vol/hl  
*2204229310 *2204229411 *2204229510 
*2204229611 *2204229710 *2204229811 
*2204299310 *2204299411 *2204299510 
*2204299611 *2204299710 *2204299811  0% 1.50 GBP/hl  
 8.20  
GBP/hl  
 
*2204229320 *2204229421 *2204229520 
*2204229621 *2204229720 *2204229821 0% 2.00 GBP/hl  10.00  
GBP/ hl  
 
1 Pursuant to Para 11 of Annex 1 to the Agreement (Modifications to protocol 3 of EU -Tunisia Association 
Agreement).  WT/REG433/1  
 
- 36 - 
 
  Products/Tariff lines / Quota Volumes in 
metric tonnes (MT)  unless otherwise 
indicated  Average Tariff rate  MFN 
Rates 
(2021 ) In-Quota  Out-Quota  
*2204299320 *2204299421 *2204299520 
*2204299621 *2204299720 *2204299821  
*2204219319 *2204219323d *2204219419 
*2204219423e *2204219511 *2204219611 
*220421 9711 *2204219811  0% 2.10 GBP/hl  10.00  
GBP/ hl  
*2204219329 *2204219429 *2204219521 
*2204219621 *2204219721 *2204219821 
*2204229330 *2204229431 *2204229530 
*2204229631 *2204229730 *2204229831 
*2204299330 *2204299431 *2204299530 
*2204299631 *2204299730 220 4299831  0% 2.50 GBP/hl  12.00  
GBP/ hl  
*2204219331 *2204219431 *2204219531 
*2204219631 *2204219731 *2204219831  0% 3.00 GBP/hl  15.00  
GBP/ hl  
*2204219341 *2204219441 *2204219541 
*2204219641 *2204219741 *2204219841 
*2204229340 *2204229441 *2204229540 
*2204229641 *2204229740 *2204229841 
*2204299340 *2204299441 *2204299540 
*2204299641 *2204299740 2204299841  0% 3.40 GBP/hl  17.00  
GBP/ hl  
22041093, 22041094, 22041096, 22041098, 
22042106, 22042107, 22042108, 22042109, 
22042210, 22042910, *2204219313b 0% 5.30 GBP/hl  26.00  
GBP/hl  
Wine of fresh grapes with a designation of origin (1,523 hl)  
*2204219313b, *2204219413c  0% 2.10 GBP/hl   2.10 
GBP/hl  
*2204219323d, *2204219423e 0% 2.50 GBP/hl  2.50 
GBP/hl  
Sardines, of the species Sardina pilchardus in olive oil; Sardines, of the species Sardina 
pilchardus other than in olive oil, of sardines of the species Sardina pilchardus (3)  
1604131120, 1604131920,  0% MFN 12% 
*1604205010    25% 
Natural honey (1)  
04090000  0% MFN 16% 
Olives (0.3)  
07112010  0% MFN 0% 
Truffles (0.1)  
20039010  0% MFN 0% 
Olive oil and its fractions, virgin (7,723)  
15091010  
 0% MFN 102.00  
GBP/00kg  
15091020, 15091080  0% MFN 104.00  
GBP/100kg  
*  Tariff lines also subject to MFN TRQs.  
a:  The quota is suspended from 01 -04 to 31 -12 where the MFN duty applies.  
b/c/d/e:   The quotas for tariff lines 2204219313, 2204219323, 2204219413 and 2204219423 are linked.  Any 
used volume is deducted from the spec ified quotas.  
Source:  Data provided by the UK authorities.  WT/REG433/1  
 
- 37 - 
 
  Table A2. 2 Tunisia: Tariff Rate Quotas for imports from the United Kingdom , metric 
tonnes  (MT)  
HS Code  Description  Quota  volumes  Maximum 
customs duties 
under  quota 
volumes (%)  MFN 
2021 
average 
(%) 
010210  Live-bovine animals, pure -bred 
breeding animals  2000 17 36 
010290 a Other than pure -bred breeding 
animals  35(*) 27 36 
020120 a 
 
020130 a 
 
020220 a 
 
020230 a Meat of bovine animals, fresh or 
chilled, other cuts with bone in  
Meat of bovine animals, fresh or 
chilled, boneless  
Meat of bovine animals, frozen, 
other cuts with bone in  
Meat of bovine animals, frozen, 
boneless  8000(*) (1) 27 36 
020721  Poultry not cut in pieces, frozen 
(fowls of the species Gallus 
domesticus)  400(2) 43 36 
040210a 
 
 
 
 
 
040221a 
 
 
 
 
 
040299  Milk and cream, concentrated or 
containing added sugar or other 
sweetening matter, in powder, 
granules or other solid forms, of 
a fat content, by weight, not 
exceeding 1,5%  
Milk and cream, not containing 
added sugar or other sweetening 
matter, in powder, granules or 
other solid forms, of a fat 
content, by weight, exceeding 
1,5%  
Milk and cream, concentrated, 
other than in powder or other 
solid forms, including with added 
sugar or other sweetening matter  9700(*) (3) 17 36 
040500 a Butter and other fats and oils 
derived from milk  250(*) 35 36 
040630 a Processed cheese, not grated or 
powdered  450(*) 27 36 
040700  Birds' eggs, in shell, fresh, 
preserved or cooked  
— for hatching  
— gamebirds ' eggs 
— other 1100(4) 20 
43 
43 36 
060299  Other live plants (including their 
roots) other than those falling 
within subheadings 0602 10, 
0602 20, 0602 30, 0602 40 and 
0602 91  200 43 36 
070110  Seed potatoes, fresh or chilled  16500  15 36 
070190  Potatoes, fresh or chilled, other 
than seed potatoes  16500(5) 43 36 
080222  Hazelnuts or filberts, shelled  200 43 36 
100110a Durum wheat  17000(*) 17 0 
100190a Other than durum wheat  230000(*) 17 0 
100300a Barley  12000(*) 17 36 
100590  Maize (corn), other than seed  9000 17 15 
110311  Groats and meal of wheat  300 43 36 
110313  Groats and meal of maize (corn)  800 43 36 
110710  Malt, not roasted  2000 43 36 
110812  Maize (corn) starch  900 31 36 
121410  Lucerne (alfalfa) meal and pellets  700 29 36 
150200  Fats of bovine animals, sheep or 
goats, raw or rendered, whether 
or not pressed or solvent -
extracted  600 27 36 WT/REG433/1  
 
- 38 - 
 
  HS Code  Description  Quota  volumes  Maximum 
customs duties 
under  quota 
volumes (%)  MFN 
2021 
average 
(%) 
150710  Soya bean oil, crude, whether or 
not degummed  7500 15 15 
151110  Palm oil and its fractions, 
whether or not refined, but not 
chemically modified  
- Crude oil  
- Other  300  
 
 
20 
43 36 
151410  Rape, colza or mustard oil, crude  
- of colza  
- other  30000   
15 
43 15 
151490  Rape, colza or mustard oil, other 
than crude  900 43 24 
151511  Linseed oil, crude  400 20 36 
151610  Animal fats and oils and their 
fractions  300 31 36 
170199 a Cane or beet sugar and 
chemically pure sucrose, other 
than raw sugar, not containing 
added flavouring or c olouring 
matter  72000(*) 15 36 
170230  Glucose and glucose syrup:  
- Glucose containing added 
flavouring or colouring matter  
-Other  650  
43 
 
20 36 
170290  Sugars, including invert sugar, 
other than lactose, maple sugar, 
glucose and fructose, and their 
syrups:  
- Other sugars containing added 
flavouring or colouring matter  
-Other  200  
 
 
 
43 
29  
 
 
 
36 
230910  Dog or cat food, put up for retail 
sale 20 43 36 
230990  Other animal foods  2800 43 36 
240110  Tobacco, not stemmed/stripped  2800 25 36 
a Subject to the WTO TRQ . 
(*) The quantities imported under the tariff quota opened by Tunisia within the WTO framework under the 
current access arrangements are deducted from the preferential tariff quota . 
(1) The figure of 8000 MT covers all four subheadings . 
(2) From July 1 to end February . 
(3) The figure of 9700 MT covers all three subheadings.  
(4) From 1 July to end February . 
(5) From 1 October to 31 May.  
Source:  Based on the Protocol No 3 of the EU-Tunisia Association Agreement, pp 66 -67 and the WTO CTS 
database.  
__________