RESTRICTED  
  
WT/TPR/S/341  
8 June 2016  
(16-3107)  Page: 1/150  
Trade Policy Review Body   
 
 TRADE POLICY REVIEW 
REPORT BY THE SECRETARIAT 
TUNISIA  
This report, prepared for the third Trade Policy Review of Tunisia, has been drawn up by the 
WTO Secretariat on its own responsibility. The Se cretariat has, as required by the Agreement 
establishing the Trade Policy Review Mech anism (Annex 3 of the Marrakesh Agreement 
Establishing the World Trade Organization), sought clarification from Tunisia on its trade policies 
and practices.  Any technical questions arising from this report may be addressed to Mr Jacques Degbelo 
(022 739 5583); Ms Catherine Hennis-Pierre ( 022 739 5640); and Ms Alya Belkhodja (022 739 5162). 
 Document WT/TPR/G/341 contains the policy statement submitted by Tunisia. 
 
 
Note: This report is subject to restricted circulation and press embargo until the end of the 
first session of the meeting of the Trade Policy Re view Body on Tunisia. This report was drafted 
in French. WT/TPR/S/341 • Tunisia 
 
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  CONTENTS 
SUMMARY ....................................................................................................................... . 7 
1   ECONOMIC ENVIRONMENT ........................................................................................ 11  
1.1   Main features  of the economy .................................................................................... 11 
1.2   Recent econom ic developments .................................................................................. 16 
1.3   Trade performance ................................................................................................... 20 
1.4   Foreign dire ct invest ment .......................................................................................... 23 
2   TRADE AND INVE STMENT RE GIME ............................................................................ 25  
2.1   Overview ................................................................................................................. 25 
2.2   Institutio nal framework ............................................................................................. 27 
2.3   Trade poli cy objectives .............................................................................................. 28 
2.4   Trade agreements  and arrang ements .......................................................................... 29 
2.4.1   World Trade Organization (WTO) .............................................................................. 29 
2.4.2   Agreements with the Eu ropean countries  and Turkey .................................................. 31 
2.4.2.1   European Union .................................................................................................. 31 
2.4.2.2   Agreement with EFTA .......................................................................................... 32 
2.4.2.3   Agreement with Turkey ........................................................................................ 32 
2.4.3   Trade relations with Arab countries .......................................................................... 32 
2.5   Invest ment policy ..................................................................................................... 33 
2.5.1   Business envi ronment in Tunisia .............................................................................. 33 
2.5.2   Investment rest rictions and controls ......................................................................... 34 
2.5.3   Investme nt incentives ............................................................................................ 36 
2.5.4   Other tax and cu stoms exemptio n schemes ............................................................... 36 
2.5.5   International investment  agreements an d conventions ................................................ 37 
3   TRADE POLICIES AND PRACTICES BY MEASURE ........................................................ 38  
3.1   Measures direct ly affectin g imports ............................................................................. 38 
3.1.1   Customs procedures ............................................................................................... 38 
3.1.2   Customs levies ...................................................................................................... 41 
3.1.2.1   Overview ........................................................................................................... 41 
3.1.2.2   Most-favoured-nation applied tariff (MFN) ............................................................... 42 
3.1.2.3   Other duties and charges levied solely on imports .................................................... 46 
3.1.2.4   Bindings ............................................................................................................  46 
3.1.2.5   Internal duties and taxes ..................................................................................... 47 
3.1.2.5.1   Value added tax (VAT) ...................................................................................... 47 
3.1.2.5.2   Consumption tax and other internal duties and taxes ............................................. 48 
3.1.2.5.3   Payment of  10% tax on  account ......................................................................... 50 
3.1.2.6   Duty and tax ex emptions and concessi ons .............................................................. 50 
3.1.2.7   Tariff preferences ................................................................................................ 51 
3.1.3   Rules of origin .......................................................................................................  52 
3.1.4   Prohibitions, quantitative restri ctions, licensing and prior authorization .......................... 54 
3.1.5   Continge ncy measures ........................................................................................... 56 WT/TPR/S/341 • Tunisia 
 
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  3.1.5.1   Safeguard measures ............................................................................................ 56 
3.1.5.2   Anti-dumping and countervailing measures ............................................................. 57 
3.1.6   Standards and othe r technical regulations ................................................................. 58 
3.1.6.1   Standardization, testing and ce rtification ................................................................ 58 
3.1.6.2   Techni cal cont rols ............................................................................................... 61 
3.1.6.3   Sanitary, phytosanitary and environmental measures ............................................... 64 
3.1.6.3.1   Sanitary and ph ytosanitary (SPS ) measur es ......................................................... 64 
3.1.6.3.2   Enviro nmental me asures ................................................................................... 66 
3.1.6.4   Marking, la belling and packaging ........................................................................... 68 
3.2   Measures direct ly affectin g exports ............................................................................. 68 
3.2.1   Procedures ........................................................................................................... 68 
3.2.2   Expo rt taxes ......................................................................................................... 69 
3.2.3   Export prohibitio ns, licences an d contro ls .................................................................. 69 
3.2.4   Export subsidies,  promotion an d support ................................................................... 70 
3.2.4.1   Fiscal and fore ign exchange incentives ................................................................... 70 
3.2.4.2   Economic activity parks ........................................................................................ 72 
3.2.4.3   Other suspensive customs procedures .................................................................... 73 
3.2.4.4   Financial aid and other export promotion measures .................................................. 75 
3.2.4.5   Expo rt insurance ................................................................................................. 76 
3.3   Measures affectin g production and trade ...................................................................... 77 
3.3.1   State trading, State-owne d enterprises and privatization ............................................. 77 
3.3.2   In centives ............................................................................................................  81 
3.3.3   Competition poli cy and pric e cont rol ......................................................................... 82 
3.3.3.1   The new competition law ...................................................................................... 83 
3.3.3.2   Pric e contro ls ..................................................................................................... 84 
3.3.4   Governme nt procurement ....................................................................................... 86 
3.3.5   Intellectual property rights ...................................................................................... 90 
3.3.5.1   Industrial  property rights ..................................................................................... 92 
3.3.5.2   New plant varieties .............................................................................................. 94 
3.3.5.3   Copyright and related rights ................................................................................. 94 
4   TRADE POLICIES BY SECTOR ..................................................................................... 96  
4.1   Agriculture ............................................................................................................. . 96 
4.1.1   Overview ..............................................................................................................  96 
4.1.2   Trends in agricultural production and trade ................................................................ 98 
4.1.3   Access to land for foreigners .................................................................................. 100  
4.1.4   Support fo r producti on ......................................................................................... 101  
4.1.5   Measures affecting exports of agri-food and fishery products ...................................... 102  
4.1.6   Measures affecting agri cultural and fish ery imports ................................................... 103  
4.1.7   State presence in agri-food  trade ........................................................................... 106  
4.1.8   Developments in certain subsectors ........................................................................ 107  WT/TPR/S/341 • Tunisia 
 
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  4.1.8.1   Cereals and cereal products ................................................................................ 107  
4.1.8.2   Sugar .............................................................................................................. 107 
4.1.8.3   Olive oi l and seed oil ......................................................................................... 108  
4.1.8.4   Beverage s and tobacco ...................................................................................... 109  
4.1.8.5   Meat an d dairy produce ..................................................................................... 110  
4.1.8.6   Fishing ............................................................................................................ 111 
4.2   Mining and quarrying .............................................................................................. 112  
4.3   Energy ..................................................................................................................  114 
4.3.1   Petroleum products .............................................................................................. 115  
4.3.2   Natu ral gas ......................................................................................................... 1 16 
4.3.3   El ectricity ...........................................................................................................  117 
4.4   Manufacturi ng sect or .............................................................................................. 118  
4.4.1   Industrial prod uction policy reforms ........................................................................ 120  
4.4.2   Developments concerning the industrial trade regime ................................................ 121  
4.5   Transpor t services .................................................................................................. 123  
4.5.1   Road tran sport serv ices ........................................................................................ 123  
4.5.2   Rail tran sport serv ices .......................................................................................... 124  
4.5.3   Port services an d maritime tr ansport ...................................................................... 125  
4.5.4   Airport and air transport se rvices ........................................................................... 127  
4.6   Tourism ................................................................................................................ 128 
4.7   Insurance services .................................................................................................. 130  
4.7.1   Overview ............................................................................................................ 1 30 
4.7.2   Non-resident (offshore) reinsurance and insurance companies .................................... 132  
4.7.3   Resident in surance comp anies ............................................................................... 133  
4.7.4   Auxiliary insurance services ................................................................................... 134  
4.8   Banking and other financial services .......................................................................... 134  
4.8.1   Overview ............................................................................................................ 1 34 
4.8.2   WTO co mmitments .............................................................................................. 136  
4.8.3   Prudential regulations ........................................................................................... 137  
4.9   Telecommunica tions serv ices ................................................................................... 138  
4.9.1   Overview ............................................................................................................ 1 38 
4.9.2   Market access and regulation ................................................................................. 139  
4.9.3   Universal service ................................................................................................. 141  
4.9.4   Internatio nal commit ments ................................................................................... 141  
4.9.5   Telecommunication s-related se rvices ...................................................................... 142  
4.9.6   Telecommunica tions equipment ............................................................................. 142  
4.10   Postal services ..................................................................................................... 14 3 
4.11   Professional an d business se rvices .......................................................................... 143  
REFERENC ES ................................................................................................................ 146  
APPENDIX TA BLES ....................................................................................................... 147  
 WT/TPR/S/341 • Tunisia 
 
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  CHARTS 
Chart 1.1 Trend in the human development index, 2005-2014 ................................................ 11 
Chart 1.2 GDP growth (% per year ) and per capita GDP, 2005- 2015 ....................................... 14 
Chart 1.3 Trend in merchandise tr ade and exchange rate, 2005- 2015 ..................................... 18 
Chart 1.4 External position and direct investment, 2005-2015 ................................................ 18 
Chart 1.5 Official development assistance received, net, 2005-2014 ........................................ 19 
Chart 1.6 Aid for Trade, 2005-20 14 .................................................................................... 20 
Chart 1.7 Structure of mercha ndise trade, 2005 and 2014 ..................................................... 21 
Chart 1.8 Direction of merchandise trade, 2005 and 2014 ...................................................... 22 
Chart 1.9 Trade in services, 2005-2015 ............................................................................... 23 
Chart 1.10 Foreign direct investment flows in  Tunisia, by activi ty sector, 2005-2014 ................. 24 
Chart 3.1 Governme nt revenue , 2014  ................................................................................. 42 
Chart 3.2 Trend of averag e customs duty , 2005-2 016 ........................................................... 43 
Chart 3.3 MFN applied rates by WTO gr oup of products, 2005,  2015 and 2016 ......................... 45 
Chart 3.4 Escalation of MFN applied rates by manufacturing industry, 2016 .............................. 46 
Chart 3.5 Share of government procurement contracts awarded to non-resident suppliers, 
2006-2014 ...................................................................................................................... 89 
Chart 4.1 Main imports and exports (agricultural and fishery products), 2005-2014 ................... 97 
Chart 4.2 Customs duties on agri cultural products , 2005 and 2016 ......................................... 98 
Chart 4.3 Exports of fish ery products, 2011-201 5 ............................................................... 112  
Chart 4.4 Tunisia's energy balance, 2005 an d 2015  ............................................................ 114  
Chart 4.5 Manufacturing industries, 2005-2014  .................................................................. 120  
Chart 4.6 Customs duties on non-agricu ltural products, 2005,  2010 and 2016 ........................ 122  
Chart 4.7 Logistics performance inde x (LPI), 2007, 2010,  2012 and 2014 .............................. 123  
 
TABLES 
Table 1.1 Basic economic indicators, 2005-2015 ................................................................... 12 
Table 1.2 Balance of payments, 2005-2015  ......................................................................... 19 
Table 2.1 Trade-related laws and re gulations published since 2005 ......................................... 26 
Table 2.2 Regional trade agreements  to which Tunisi a is part y, 2015....................................... 29 
Table 2.3 Tunisia's notificati ons to the WTO,  2009-2015 ........................................................ 30 
Table 3.1 Revenue from import  duties and ta xes, 2005- 2015 ................................................. 41 
Table 3.2 Structure of MFN duties, 2005, 2015 and 2016 ....................................................... 42 
Table 3.3 Brief analysis of MFN rates, 2005, 2015 and 2016 ................................................... 44 
Table 3.4 Other duties and taxes levied  solely on import s, 2005 an d 2016  ............................... 46 
Table 3.5 Value a dded tax,  2016  ........................................................................................ 48 
Table 3.6 Other internal duti es and taxes,  2005 and 2016 ..................................................... 49 
Table 3.7 Tariff preferences under the Tunisia-EU Agreement, 2014 or 2016 ............................ 51 
Table 3.8 MFN applied rate and preferential rate, 2015 .......................................................... 51 
Table 3.9 Preferential rules of origin ................................................................................... 53 
Table 3.10 Products excluded from the free import re gime, 2005 an d 2016 .............................. 55 WT/TPR/S/341 • Tunisia 
 
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  Table 3.11 Products subject to pre- importation survei llance in  2015 ........................................ 57 
Table 3.12 Trend in the number of Tunisian standards over the period 2007-2015 ..................... 59 
Table 3.13 Products subject to systematic technical import control (List A) ............................... 62 
Table 3.14 Benefits accorded to export  enterprises under each regi me, 2015............................ 71 
Table 3.15 Economic activity parks operatio nal in 2015 ......................................................... 73 
Table 3.16 Suspensive procedures, 2015 ............................................................................. 74 
Table 3.17 Companies with a State holding, 2015 ................................................................. 78 
Table 3.18 Current reorganization  – privatizatio n, 2015- 2016 ................................................ 80 
Table 3.19 Cases dealt with by the Competition Council, 2015 ................................................ 84 
Table 3.20 Cost trends for the Gene ral Compensation Fund, 2005 -2015................................... 85 
Table 3.21 Principal methods of awarding go vernment procurement contracts,  2006-2014 ......... 89 
Table 4.1 Main agricultural crops, 2005, 2010-2014 .............................................................. 99 
Table 4.2 WTO tariff quotas ............................................................................................. 104  
Table 4.3 Unilateral ta riff quotas , 2014 ............................................................................. 104  
Table 4.4 Products subject to Protocol 3 of the Association Agreemen t with the EU, 2016 ......... 105  
Table 4.5 Olive oil exports, 2005, 2010-2015 ..................................................................... 109  
Table 4.6 Beer, tobacco and wine, prod uction and trade, 2005, 2010-2 014 ............................ 110  
Table 4.7 Natural gas tari ffs net of ta x, 2016  ..................................................................... 116  
Table 4.8 Electricity pr oduction, 2000- 2015 ....................................................................... 117  
Table 4.9 Electricity tariffs, high and medium voltage, April 2016 .......................................... 118  
Table 4.10 Exports of manufactures, 2005, 2010-2014 ........................................................ 118  
Table 4.11 Indicators for the main port s, 2015  ................................................................... 125  
Table 4.12 Tourism: number of arriva ls and earnings, 2006, 2010-2 015 ................................ 128  
Table 4.13 Banking system  indicators , 2014-20 15 .............................................................. 135  
Table 4.14 Telecommunication indicators, 2005, 2010, 2013-2015 ........................................ 139  
Table 4.15 Professional an d business se rvices .................................................................... 144  
 
BOXES 
Box 1.1 Foreign exchange legislation specific to offsho re activities .......................................... 15 
Box 3.1 Goods and services subject to administered or au thorized prices ................................. 85 
Box 4.1 Projects for the reform of the insurance sector, 2016 ............................................... 131  
Box 4.2 Statistical overview of insurance services ............................................................... 132  
Box 4.3 Recent amendments to the legislatio n governing insurance in Tunisia,  2015 ............... 133  
 
APPENDIX TABLES 
Table A1. 1 Structure of imports, 2005, 2010-2014  ............................................................ 147  
Table A1. 2 Structure of exports, 2005, 2010-2014 ............................................................. 148  
Table A1. 3 Origin of im ports, 2005, 2010-20 14 ................................................................. 149  
Table A1. 4 Destination of exports, 2005, 2010-201 4 .......................................................... 150  WT/TPR/S/341 • Tunisia 
 
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  SUMMARY 
1. In spite of the socio-political crisis that hit Tunisia at the end of 2010 and the disruptions 
that followed, including the series of attacks cu lminating in 2015, economic growth has remained 
positive, thanks largely to the relative diversification of the country's economy to its trade 
performance, and to its well-educated labour force.  As a result, with a per capita GDP equivalent 
to €3,250 in 2014, Tunisia is still classified by th e World Bank as an upper-middle income country. 
Trade remains extremely important for the Tunisian economy, with a ratio of trade in goods and 
services to GDP of about 90%. However, the fall in  the share of exports in GDP (form 45% in 2005 
to 39% in 2015) coupled with a rise in the share of imports (45% to 50%) suggest that reforms are needed to revive the competit iveness of Tunisian enterprises. 
2. In fact, trade policy has not been modernized since Tunisia's last trade policy review (TPR) 
in 2005, and was not included in the far-reachi ng reforms introduced following the adoption 
in 2014, in the wake of the socio-political crisis , of a new Constitution. On the other hand, this 
constitutional reform paved the way for radical changes in the legal, political and institutional 
frameworks. Transparency and the rule of law are now declared principles. All draft legislation is 
now subject to a mandatory public consultation procedure. Similarly, the new Constitution provides that duties and taxes applicable to certain products may only be increased, reduced or 
suspended by laws, and not by specific decrees, which means that the country's economic policy is 
more transparent and predictable. A so-called "regulatory guillotine" project involving a systematic review of regulations is expected, once it is up  and running, to contribute considerably to the 
business climate – a much needed improvement partic ularly when it comes to cross-border trade. 
3. The Government embarked on a reform of the Investment Incentives Code of 1993, initially 
designed to attract direct investment, especially from abroad, in activities targeting economic development and, in particular, exports. The Code offers generous tax and financial incentives, but 
also contains numerous restrictions that tend to discourage investment. For example, the Code 
allows for importation free of duties and taxes of equipment needed to carry out investments, provided there are no locally manufactured equivalents. It is these provisions, which have proven 
not only complex and contradictory, but also costly to administer and not very effective, that are 
currently being reviewed. 
4. A new law on competition and pricing adopted in 2015 gives greater power to the 
Competition Council, and imposes stricter sanctions for anti-competitive practices. However, 
numerous goods and services are still excluded fr om the free pricing regime because they are 
considered to be "essential" goods subsidized by  the state. They include bread and other food 
products as well as goods and services furnished under state monopolies (water, electricity, gas, 
postal services, port and airport services) and certain cars. Thus, the State continues to influence 
vehicle imports by granting subsidies for various cars from a number of foreign manufacturers and by resorting to a quota system for other vehicles. 
5. New laws are currently being pushed through in an effort to modernize the banking sector's 
legal framework, and another recently adopted law has enabled the struggling public sector banks to recapitalize. The Government also introduced reforms to its insurance system, after further opening the sector to foreign presence in 2008. On the whole, these measures should help the 
financial sector to play its role in providing credit to the economy and mobilizing savings. Reforms 
would also be welcome in the transport and communications sector, which are essential to facilitating international trade and attracting foreign investment. Companies wishing to offer 
services in these sectors are still required to have a Tunisian partner, and the state has remained 
an important shareholder in the main transport, postal and telecommunications companies, sometimes incurring considerable losses. The same nationality requirements apply to most 
professional and business services. 
6. In the agro-industrial sector, numerous State-owned enterprises – of which many are 
struggling – as well as several marketing boards (e.g. the Trade Board, the Cereals Board and the 
Oils Board) continue to be involved in international trade in goods and services. Tunisia being one 
of the world's leading exporters of olive oil and specialities (such as dates, "harissa", oranges and 
seafood) for which it is internationally recognized, the existence of these entities is currently the subject of a national review. A new development plan scheduled to be launched in 2016 should 
help to define the role of international trade and investment in the promotion of these activities. 
The drivers of the Tunisian economy also includ e tourism and the "wholly exporting" industries WT/TPR/S/341 • Tunisia 
 
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  that are open to foreign presence, in particular acti vities such as hotels, electric cabling, electronic 
and electrical equipment, parts and accessories of motor vehicles, and textiles and clothing. 
7. Generally speaking, exporting from Tunisia contin ues to be considerably more attractive to 
companies with "wholly exporting" and/or "offshore" status than to other operators, who remain 
subject to a multitude of regulations relating to foreign currency exchange, banking domiciliation, 
repatriation of export earnings, tax or financial incentives and import procedures. Moreover, high export taxes continue to erode the profitability of the main exports, in particular olive oil, dates, 
fisheries products, crude petroleum oil, and scrap of steel and ferrous and non-ferrous metal. 
A number of products, in particular agricultural products, are also subjected to controls and authorizations to prevent products that have already benefited from consumer subsidies from being exported or to ensure the availability of inputs for the domestic industry. The harmonization 
of provisions specific to wholly, partially or non-exporting firms and offshore or resident firms, and 
the rationalization of restrictions and of the different incentives would not only simplify the export regime and make it more transparent and efficient, it would contribute to the promotion of 
exports, which is one of the Government's declared priorities. 
8. While the mining sector, oil and gas in particular, offers considerable potential for 
development in Tunisia, the heavy presence of the State, which holds exclusive import and 
production rights, should be reviewed. There has been a sharp reduction in subsidies for energy 
consumption since 2014, and in 2016 an automatic pricing mechanism was set up to index domestic fuel prices on international prices. Until then, fuel prices had been set at all stages of production and distribution. Phosphate products under public monopoly, which are also important 
to exports, are currently encountering significant environmental problems: waste disposal at sea 
needs to be upgraded to comply with domestic  and international standards. Meanwhile, in the 
fisheries sector, Tunisia has imposed biological recovery requirements. 
9. Following its 2005 TPR, Tunisia significantly reduced its tariffs: the average rate fell from 
about 45% in 2006 to 14% in 2016. In 2016 there were only three rates: zero, 20% and 36%.  The maximum rate of 150% in 2006 was brought down to 36% in 2009, a decrease which in part 
reflects the desire to align the MFN tariff on the preferences granted for non-agricultural products 
under the Agreement with the European Union (EU), Tunisia's main trading partner. Tunisia also grants tariff preferences to imports from certain Arab countries, EFTA members, and Turkey. All in all, Tunisia has concluded trade agreements with about 60 countries, some of which provide for 
preferential trade arrangements.  However, since Tunisia's last TPR in 2005, no new agreement 
has been signed, with the exception of a preferenti al trade agreement with Iran, which took effect 
in 2008. 
10. The share of Tunisia's WTO bound rates has remained unchanged at 61% since the last TPR, 
the Government having signed neither the Information Technology Agreement nor the Understanding on Pharmaceuticals.  The average final bound rate is 65.5%, four times the average 
MFN applied rate in 2016. Tunisia was in the process of ratifying the Agreement on Trade 
Facilitation in April 2016.  All in all, Tunisia's participation in the work of the WTO has been discreet, including when it comes to notifications.   
11. Electronic exchange of customs documents th rough the single window, Tunisie Trade Net, 
the introduction of digital signatures, and electronic payment of duties and taxes have contributed 
to the goal of paperless customs clearance. Since 2015, all technical import control documents have been transmitted electronically. Among the formalities that have not yet been computerized 
are those relating to the numerous tax advantages available: "fiscal privilege" was requested for 
42% of customs declarations in 2015. These variou s suspensions, exemptions and reductions of 
duties and taxes increase the risk of corruption, destroy the original tariff structure, create 
distortions between beneficiary and non-beneficiary enterprises, and testify to the need to 
continue with tariff reforms. 
12. In 2015, import duties still accounted for close to one quarter of the State's total earnings 
from taxes.  In addition to the customs duty, taxes levied solely on imports include levies on 
bovine meat, dairy products, and oils and fruits which should be reviewed for consistency with 
Tunisia's WTO commitments as "other duties and charges, and because of their instability. As regards to domestic taxes, revenue from domestic value added tax (VAT) and VAT on imports 
account for 11% and 13% of the State's total revenue respectively. The number of VAT rates has 
been reduced from 4 to 3 (18%, 12% and 6%) since 2005, the highest rate (29%) having been WT/TPR/S/341 • Tunisia 
 
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  abolished. In certain cases, exemptions from VAT on imports apply only if the product concerned 
has no locally manufactured equivalent.   
13. Consumption tax (excise duty) is assessed on the selling price, all taxes included, of a list of 
products essentially comprising alcohol, tobacco and vehicles. It may be ad valorem  or specific, 
and its rates were as high as 267% in 2016, thereby limiting domestic demand, in spite of the 
sharp decrease in the rate for alcoholic beverages (liqueurs) from 683% to 50% in order to combat informal trade and smuggling. Tyres, air conditioners, tea and coffee were also withdrawn 
from the list. The internal consumption tax and the import duty each account for about 4% of 
Government revenue, a high figure  by international comparison.  
14. M o r e o v e r ,  a  1 0 %  t a x  o n  a c c o u n t  i s  l e v i e d  o n  i m p o r t s  a s  i n c o m e  o r  c o r p o r a t i o n  t a x .  
Subsequently reimbursable, this payment is levied only on consumer goods appearing in a 
45-page list. Local purchases are not concerned. 
15. Heavy taxation, of imports in particular, has en couraged smuggling, especially in the border 
areas.  The main products smuggled include liquor, tobacco, hydrocarbons, domestic electrical 
appliances, used clothing and footwear, and drugs.  To combat this scourge, in April 2014 the 
Government introduced a national plan to combat smuggling, whose goals are to step up land and 
maritime border controls; decentralize and develop border regions; create free zones in certain 
border areas; and, as mentioned earlier, lower the import taxes on the main products concerned.   
16. Commercial activities, including international trade (imports and exports), are generally 
restricted to Tunisian nationals under a 1961 law.  Where such trade is open to foreigners, a foreigner's trading permit is required. The same applies to wholesale and retail trade activities.  
Foreigners may, however, set up international trading companies provided that at least 30% of the 
company's annual turnover is derived from the export of goods of Tunisian origin.  
17. According to the authorities, more than 10% of  tariff lines are still covered by a 1994 decree 
on products "excluded from the free foreign trad e regime", chiefly for non-commercial reasons. 
These products require import or export auth orizations. Tunisia has not so far taken any 
countervailing, anti-dumping or safeguard actions. In 2004, however, it introduced a 
"pre-importation surveillance" scheme under which specific products must have a " fiche 
d'information " (fact sheet) whose purpose is to inform the Ministry of Trade of any import 
transaction prior to bank domiciliation. This scheme has its costs both for operators and for the State. 
18. Tunisia's standardization legislation was modernized in 2009 to bring the Tunisian system 
closer into line with international standards and to strengthen the competitiveness of domestic products and adherence to international quality standards.  A draft agreement on conformity 
assessment and mutual recognition, covering the electrical and mechanical industries and 
construction products, is currently under discussion with the EU. However, imports are still subject to verification by a whole range of agencies. The planned reduction in the number of technical 
control agencies and the introduction of an integrated risk management system for each of the 
agencies should reduce some of the overlaps and simplify the control system. Phytosanitary 
measures are still based on a 1992 law, last amended in 2001; sanitary legislation governing imports and exports dates back to 1999. Tunisia's only two notifications to the WTO of sanitary 
and phytosanitary measures were submitted in 2015.  
19. There have been important changes in relation to government procurement culminating with 
the adoption, in March 2014, of a new decree which maintains the possibility of giving a preference 
for Tunisian products. However, the share of government procurement awarded to foreign 
companies, which remained stable between 2006 an d 2010 at around 7%, rose sharply to close to 
33% in 2014. A new law on public-private partnership was adopted in November 2015 with the 
objective of diversifying ways of meeting government procurement needs and sources of financing 
by allowing private suppliers to be associated with the building, conversion or maintenance of 
public works. 
20. In 2012 Tunisia acceded to the Hague Agreement Concerning the International Registration 
of Industrial Designs, and in 2013 to the Prot ocol to the Madrid Agreement Concerning the 
International Registration of Marks. It signed  the Geneva Act of the Lisbon Agreement on WT/TPR/S/341 • Tunisia 
 
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  Appellations of Origin and Geographical Indications, adopted in May 2015 in Geneva.  An 
agreement was signed in July 2014 between Tunisia and the European Patent Organization on the 
validation of European patents. Tunisia has not yet ratified the Rome Convention for the protection of related rights, but its legislation has already incorporated the provisions of that Convention. 
Tunisia has also expressed its intention to ratify the Protocol amending the TRIPS Agreement with 
regard to compulsory licensing. Tunisia's legislative and regulatory framework for copyright underwent substantial reform with the adoption, in 2009, of a law aimed at strengthening the 
protection of literary and artistic property and encouraging creation. 
 WT/TPR/S/341 • Tunisia 
 
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  1  ECONOMIC ENVIRONMENT 
1.1  Main features of the economy 1.1.  As the history of the Punic port of Carthage testifies, Tunisia has always been an important 
trading nation, taking advantage of its central location in the Mediterranean region to trade in 
numerous products, with its market serving as a trade hub between Sub-Saharan Africa, Europe 
and the countries of Asia. Trade has been one of the chief sources of its wealth, and Tunisia is 
classified by the United Nations Development Programme (UNDP) as a country of high human 
development, with a low rate of extreme poverty (0.7% of the population of 12.6 million live on 
less than PPP US$1.25 a day). Life expectancy at birth rose from 74 years in 2005, at the time of the country's most recent WTO trade policy review, to 75 in 2014. The general level of human development has also improved during this period (Chart 1.1); and the population growth rate is 
1.1% per year.
1 
Chart 1.1 Trend in the human development index, 2005-2014 
0.02.04.06.08.010.012.014.016.018.020.0
0.6500.6700.6900.7100.7300.7500.7700.7900.810
2005 2008 2010 2011 2012 2013 2014Unemployment,  total (% of total population,  RH scale)
Tunisia
Thresholds   of high and very high human development%
 
Source: UNDP, viewed at: http://hdr.undp.org/en/data ; and World Bank, World Development Indicators , 
viewed at: 
http://databank.worldbank.org/data/reports.as px?source=World%20Development%20Indicators  
(database accessed in February 2016). Online information from the National Institute of Statistics, 
viewed at: http://www.ins.nat.tn/indexfr.php . 
1.2.   Tunisia has a generally well-educated labour force. Almost 40% of the population has 
completed secondary school, a considerable proportion of the population is multilingual, and public expenditure on education is relatively high at 6% of GDP. Tunisia also scores quite well in terms of 
gender equality, with women holding 31% of seats in the Assembly of the Representatives of the 
People (ARP, Section 2.1). These good levels of human development represent major assets for the Tunisian economy. 
1.3.  Tunisia has a relatively diversified economy, with a substantial manufacturing sector 
consisting of developed mechanical and electrical industries; mining industries, including oil and phosphates; and tradable services, which account  for 43% of GDP but whose share has declined 
since 2005 owing to the collapse of tourism, which was badly affected by the attacks on tourists in 
2015. Manufacturing industries, led by machinery an d electric cabling, followed by textiles and 
clothing, and the food industry, have also contracted, particularly in the clothing area. Only the oil and natural gas sector has grown in value-added terms (Table 1.1). 
                                               
1 United Nations, Human Development Indicators , viewed at: http://www.undp.org . WT/TPR/S/341 • Tunisia 
 
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  Table 1.1 Basic economic indicators, 2005-2015 
 2005  2010  2011  2012  2013 2014 2015  
Miscellaneous        
Nominal GDP (TND million) 41,871  63,055  64,492  70,354  75,152 80,816 85,491  
Nominal GDP (US$ million)  32,272  44,014  45,807  45,047  46,239 47,536 43,567  
Nominal GDP (€ million)  25,951  33,236  32,934  35,035  34,801 35,869 39,270  
Total population (million, 1 July) 10.0  10.5 10.7 10.8 10.9 11.0 11.2  
GDP growth at 2010 prices (%  per year) 3.5 3.0 -1.9 3.9 2.4 2.3 0.8 
Inflation (CPI, variation %) 2.0  4.6 3.7 5.1 5.8 4.9 4.9  
Unemployment rate (%) 14.2 13.0 18.6 17.4 15.8 15.1 15.2 
National accounts        
% Of GDP (current market prices)        
 Global final consumption 78.7  79.3 84.1 84.7 86.4 87.0 89.1  
 Public consumption 16.9 16.6 18.0 18.2 18.6 18.7 19.1 
 Private consumption 61.8  62.7 66.1 66.5 67.8 68.3 70.0  
 Gross fixed capital formation  21.4 24.6 21.8 22.5 21.9 20.6 19.4 
 Changes in inventories 0.2  1.3 1.5 2.2 1.1 3.4 2.2  
 Balance -0.4 -5.2 -7.5 -9.4 -9.5 -10.9 -10.8  
 Exports of goods and services  44.9 49.5 48.5 48.5 47 45 39.4  
 Less: imports of goods and services 45.3 54.7 55.9 57.9 56.5 55.9 50.2 
Structure in relation to total value added at 
current prices (%)        
Agriculture and fishing 10.1 8.2 9.0 9.5 9.4 9.7 10.5 
Manufacturing 17.1  18.0 17.5 17.0 16.7 16.8 16.7  
 Agrifood industries 2.9 3.1 3.1 3.1 3.1 3.0 3.1 
 Textiles, clothing and leathe r 4.7 3.7 3.6 3.1 3.1 3.0 3.0  
 Miscellaneous industries 2.1 1.8 1.9 1.8 1.7 1.7 1.7 
 Oil refining 0.5  0.1 0.2 0.2 0.1 0.2 0.2  
 Chemicals 1.7 2.3 1.5 1.7 1.6 1.5 1.4 
 Construction materials, ceramics and 
 glass 1.6 1.5 1.5 1.5 1.6 1.7 1.6  
 Mechanical and electrical industries 3.6 5.4 5.6 5.5 5.4 5.6 5.6 
Non-manufacturing 11.9  13.5 13.9 14.1 13.5 12.5 12.0  
 Oil and natural gas extraction  4.7 6.6 7.3 7.3 6.8 5.7 5.3 
 Mining 0.7  0.8 0.4 0.6 0.5 0.6 0.6  
 Electricity and gas 1.1 1.1 1.1 1.1 1.3 1.2 1.2 
 Wate r 0.4  0.3 0.3 0.3 0.3 0.3 0.3  
Construction of buildings and civil 
engineering 5.0 4.7 4.8 4.6 4.6 4.7 4.5 
Tradable services 45.0  44.8 43.0 42.8 43.0 43.3 43.1  
 Maintenance and repai r 0.4 0.4 0.4 0.4 0.3 0.3 0.4 
 Trading 8.8  8.2 8.8 8.8 9.2 9.5 9.7  
 Hotel and restaurant services  6.0 5.5 4.3 4.6 4.5 4.5 3.9 
 Transport 8.8  9.4 7.8 7.8 7.4 7.4 6.9  
 Postal and telecommunication services 4.4 4.9 5.2 5.0 5.0 5.0 5.0 
 Financial services 3.6  3.9 3.8 3.9 4.1 4.2 4.4  
 Other tradable services 13.0 12.4 12.7 12.2 12.5 12.4 12.8 
 FISIMd -1.5  -1.4 -1.4 -1.6 -1.5 -1.6 -1.6  
Tradable activities 82.7 83.0 82.0 81.8 81.1 80.7 80.7 
Non-tradable activities 17.3  17.0 18.0 18.2 18.7 19.3 19.6  
 Government services 16.8 16.5 17.5 17.8 18.3 18.8 19.1 
 Services furnished by membership 
 organizations 0.1 0.1 0.1 0.1 0.1 0.1 0.1  WT/TPR/S/341 • Tunisia 
 
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   2005  2010  2011  2012  2013 2014 2015  
 Household services 0.4 0.3 0.3 0.4 0.4 0.4 0.4 
Financial indicators (end of period)        
Financial system lending to the economy 
(percentage change) 5.9 18.7 13.3 8.8 7.7 7.3 .. 
Currency (M1) 13.7  11.2 19.8 5.3 4.3 8.0 3.2  
Money supply (M2) 11.5 11.9 9.3 8.2 6.9 8.2 1.9 
Money supply (M3) 11.0  12.1 9.1 8.4 6.6 7.8 2.1  
Average money-market interest rate 
(December) 5.0 4.9 3.2 4.0 4.7 4.9 4.3 
Central Bank of Tunisia policy rate 5.0  4.5 3.5 3.8 4.5 4.8 4.3  
Public finance (% of GDP)        
Total income and grants 22.2  23.5 25.9 26.2 26.2 24.7 20.2  
 Tax revenue 18.9 20.1 21.1 21.1 21.4 22.5 18.5 
 Direct taxes 6.9  8 9.2 8.6 9.3 10 7.8  
 Personal income tax 3.6 4.1 4.4 4.5 4.9 5 4.9 
 Corporation tax 3.3  3.9 4.7 4.1 4.5 5 2.8  
 Oil companies 1.1 1.3 1.5 1.8 2.2 2.3 1.1 
 Non-oil companies 2.2  2.6 3.2 2.3 2.2 2.7 1.7  
 Indirect taxes 12 12.2 11.9 12.4 12.1 12.6 10.6 
 Customs duty 1.2  0.9 0.9 1 1 1.1 0.8 
 VAT 5.5 5.9 6 6.2 5.8 5.8 5.0 
 On imports ..  3.2 2 3.3 3.2 3.2 .. 
 Domestic .. 2.7 3.9 2.9 2.6 2.6 .. 
 Excise duty 2.9  2.5 2.3 2.3 2 2.1 1.8 
 On imports .. 1.2 0.8 1.1 1 1 .. 
 Domestic ..  1.3 1.5 1.1 1 1.1 .. 
 Other indirect taxes 2.4 2.8 2.8 3 3.3 3.5 3.1 
 On imports ..  0.6 0.4 0.6 0.6 0.7 .. 
 Domestic .. 2.3 2.5 2.3 2.7 2.8 .. 
 Non-tax incomea 3.3  3.4 4.8 5.1 4.8 2.2 1.7  
 Of which: External grants 0.2 0.1 0.3 0.9 0.3 0.4 .. 
Total expenditure and net lending 22.0  22.6 26.5 27.2 .. .. 26.8  
 Operating expenses 15.7 15.9 19.4 20.8 .. .. .. 
 Of which:        
 Payroll 11 10.8 11.9 12.3 .. .. .. 
 Interventions and transfers 3.3  3.8 6.1 7.1 .. .. ..  
 Capital expenditure 6.0 6.8 7.3 6.8 .. .. .. 
 Loans 0.3  -0.1 -0.1 -0.4 .. .. ..  
Overall balance (including grants) 0.2 0.9 -0.6 -0.9 -6.0 -3.7 .. 
Total debt (TND billion)b 49.0  72.8 82.3 90.9 96.7 106.0 ..  
 % of GDP 117.1  115.4  127.4  128.9  126.8 128.4 .. 
 Including: State 51.8  40.4 44.4 46.9 44.7 46.0 ..  
 Other non-financial economic agents 65.3 74.9 83.0 82.0 82.1 82.4 .. 
External secto r        
Current account (US$ million)  -299 -2,104  -3,386  -3,721  -3,879 -4,341 -3,875  
 % of GDP -0.9  -4.8 -7.4 -8.3 -8.4 -9.1 -8.9  
FDI flow into Tunisia (US$ million)  783 1,513  1,148  1,603  1,117 1,060 1,006  
 % of GDP 2.4  3.4 2.5 3.6 2.4 2.2 2.3  
FDI stock in Tunisia (US$ million)  16,840  31,364  31,543  32,604  33,341 31,540 .. 
 % of GDP 52.2  71.2 68.8 72.2 71.1 64.9 ..  
Net international reserves, including gold 
(US$ billion) 4.5 9.8 7.8 8.7 7.6 7.5 7.2 
 In months of imports of goods and services  3.3  4.4 3.3 3.7 3.2 3.1 4.3  
Foreign debt (in TND billion unless otherwise 
indicated)b        
 Debt stoc k 20.4  23.6 25.3 28.7 31.5 36.5  
 Liabilities/GDP (%) 48.7 37.4 39.2 40.7 41.3 44.3  
 Debt service  2.7  3.3  3.7 ,,4.1  3.3  3.0 2.4  
 % of current income 12.8  9.3 10.6 10.5  8.2  7.1 6.1 
Exchange rate        WT/TPR/S/341 • Tunisia 
 
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   2005  2010  2011  2012  2013 2014 2015  
 Exchange rate (TND/US$, annual 
 average) 1.3 1.4 1.4 1.6 1.6 1.7 2.0 
 Exchange rate (TND/€, annual average) 1.6  1.9 2.0 2.0 2.2 2.3 2.2  
 Nominal effective exchange ratec -4.7 -2.6 -2.1 -3.9 -5.1 -3.6 .. 
 Real effective exchange ratec -4.8 -0.5 -1.8 -1.5 -1.9 -0.1 ..  
.. Not available. 
a Oil revenues are royalties paid in cash; since 2012 they have been reclassified as fiscal income 
(taxes on oil companies). 
b End of period. c A minus sign (-) indicates depreciation, index (2010 = 100). d Financial intermediation services indirectly measured. 
Source: Information provided by the Tunisian authorities; online information from the National Institute of 
Statistics, viewed at: http://www.ins.nat.tn/indexfr.php ; online information fro m the Central Bank of 
Tunisia, viewed at http://www.bct.gov.tn , Statistiques financières  (No. 192), October 2015; Ministry 
of Finance portal, viewed at: 
http://www.finances.gov.tn/index.php?option=com_content&view=article&id=134&Itemid=304&lan
g=fr.FMI ; International Financial Statistics , viewed at: http://elibrary-data.imf.org (database 
accessed in February 2016); World Bank, World Development Indicators , viewed at: 
http://databank.worldbank.org/data/reports.as px?source=World%20Development%20Indicators  
(database accessed in February 2016); UNCTADstat, viewed at: 
http://unctadstat.unctad.org/FR/Index.html  (database accessed in Febr uary 2016); and information 
provided by the Tunisian authorities, viewed at: http://www.finances.gov .tn/index.php?option= 
com_content&view=article&id=134&Itemid=304&lang=fr . 
1.4.  With a per capita GDP equivalent to €3,250 in 2014 (Chart 1.2), Tunisia is classified by the 
World Bank as an upper middle-income country.2 Nonetheless, its economy is unable to provide 
enough jobs for the population, which is yo ung and relatively well skilled. The official 
unemployment rate is around 15%. The population also suffers from the problem of the redistribution of national wealth. The guaranteed minimum wage (48-hour regime) is roughly 
TND 340 per month. Creating jobs, enhancing the employability of young people and fostering 
entrepreneurship are now among the Government's stated priorities. 
Chart 1.2 GDP growth (% per year) and per capita GDP, 2005-2015 
2,5002,6002,7002,8002,9003,0003,1003,2003,3003,400
‐3.0‐2.0‐1.00.01.02.03.04.05.06.07.08.02005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Per capita GDP (€)      GDP growth (% per year, at 2010 prices)(€ at 2010 prices)(%)
 
Source: WTO Secretariat calculations based on online da ta from the National Institute of Statistics, viewed 
at: http://www.ins.nat.tn/indexen.php ; and information provided by the Tunisian authorities. 
1.5.  Although investment is recognized by the national authorities as capable of creating jobs, 
foreign investment in particular responds only weakly to the multiple incentive measures put in 
                                               
2 World Bank, viewed at: http://data.worldbank.org/data-catalog/world-development-indicators . WT/TPR/S/341 • Tunisia 
 
- 15 - 
 
  place to attract it. This is due to the Government's  large presence in various economic activities in 
which it holds a monopoly or an exclusivity right, together with restrictions on private investment, particularly from abroad (Sections 2.5 and 4). The State is involved in numerous enterprises, spanning activities such as international trade (imports and exports) agricultural products, tourism 
services, financial services, road haulage for mining and energy products, and distribution 
services, particularly food and oil products (Table 3.17). 
1.6.  Tunisia's complex export regime, with tax and customs benefits and foreign exchange 
advantages that make it quite unlike that available to enterprises producing for the domestic 
market, has meant that there is a persistent dichotomy within the economy, which was already discussed at the time of Tunisia's previous tr ade policy review. In addition to the various 
provisions governing both export and non-export enterprises (Sections 2 and 3), the Foreign 
Exchange and Foreign Trade Code of 1976, suppleme nted by 62 enabling texts most of which date 
back at least 20 years (Box 1.1), has played a major role in this.
3 Although Tunisia has accepted 
Article VIII of the Articles of Agreement of  the International Monetary Fund (IMF), its 
foreign-exchange regime still contains a large number of provisions regulating payments and 
transfers linked to current international transact ions (requirements to repatriate and surrender 
foreign currency earnings). Unlike resident firms,  "non-resident" enterprises benefit from foreign 
exchange advantages which facilitate international transactions (Section 3.2.4).4 This regime has 
also benefited the development of sectors such as health services mainly targeting non-residents, call centres, consultancy or marketing studies, banks and offshore insurance, machinery manufacturing and other export-oriented manufacturi ng industries. According to the authorities, 
many measures have been adopted to reduce this dichotomy. 
1.7.  The exchange rate of the national currency, the Tunisian dinar (TND), is determined on the 
foreign exchange market between banks consid ered as "authorized intermediaries" of the 
Tunisian market, which include a number of offshore entities. The Central Bank of Tunisia (BCT) 
intervenes on the foreign exchange market, under a regime which the IMF classifies as managed floating. In April 2012, reference to a basket of  currencies was replaced by the average of the 
rates quoted by banks. In September 2014, the BCT established market-maker status, which gives 
its holder the exclusive privilege of being a BCT market counterparty, in exchange for a number of 
obligations. These include the requirement to systematically quote a buying and selling price to any bank so requesting (for up to US$2 million or €2 million, both figures rising to 3 million in 
2016), with a maximum spread between the buying and selling rate. Market-makers must also 
observe a limit on their internal foreign-exchange position at least equal to two thirds of the regulatory limit. These reforms, implemented in 2016
5, should make it possible to ensure market 
liquidity more effectively, make foreign exchange more readily available, and reduce the 
prevalence of parallel markets. 
Box 1.1 Foreign exchange legislation specific to offshore activities 
1. Laws containing foreign-exchange provis ions applicable to non-resident companies 
 Foreign Exchange and Foreign Trade Code of 1976 
 Code governing the provision of financial services to non-residents 
 Law No. 92-81 of 3 August 1992 establishing economic activity parks 
 Investment Incentives Code 
 Law No. 94-42 of 7 March 1994 establishing the regime governing the activities of international 
trading companies 
 Hydrocarbons Code 
 Law No. 2001-94 of 7 August 2001 on health establ ishments providing services exclusively to 
non-residents 
 Mining Code 
2. Regulations governing non-resident accounts 
 Foreign Exchange Notice No. 5 of the Minister of Planning and Finance, relating to non-resident 
accounts, foreign accounts in dinars and foreign accounts in convertible currencies 
 Circular to non-resident banks No. 86-05 of 25 February 1986 on the exchange of foreign currency 
banknotes and coins 
                                               
3 Law No. 76-18 of 21 January 1976, viewed at: 
http://www.bct.gov.tn/bct/siteprod/documents/Reg_des_Chges_oc12.pdf . 
4 Tunisia accepted Article VIII of the IMF Articles of Agreement in 1993. 
5 See BCT Circular 2016-1, viewed at: http://www.apbt.org.tn/re glementation.php?code=46 . WT/TPR/S/341 • Tunisia 
 
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   Circular No. 87-02 of 9 January 1987 relating to the withdrawal and issuance of foreign banknotes 
by non-residents holding foreign accounts in convertible currencies 
 Circular No. 99-09 of 24 May 1999 concerning the granting by resident banks of short-term credits 
in dinars to non-resident ente rprises established in Tunisia 
 Foreign Exchange Notice of the Minister of Finance on  the constitution of accounts in Tunisian dinars 
for non-resident individuals of Libyan nationality 
 Circular No. 2011-21 of 26 December 2011 on acco unts in Tunisian dina rs for non-resident 
individuals of Libyan nationality 
 Foreign Exchange Notice of the Minister of Fina nce on the constitution of accounts in foreign 
currency and Tunisian dinars for non-resi dent individuals of Libyan nationality 
 Circular No. 2012-03 of 23 January 2012 concerning accounts in foreign currency and convertible 
dinars for non-resident individuals of Libyan nationality 
3. Operations relating to capi tal movements by non-residents 
 Circular No. 93-17 of 13 October 1993 relating to the distribution and transfer of profits, dividends, 
bonuses, profit shares and attendance fees to non-residents 
 Circular No. 99-09 of 24 May 1999 relating to the provision by resident banks of short-term credits 
in dinars to non-resident ente rprises established in Tunisia 
 Circular No. 2000-10 of 3 July 2000 relating to transfers for the reimbursement of value added tax 
to non-residents under the regime instituted by Decree No. 2000-133 of 18 January 2000 
 Foreign Exchange Notice of the Mi nister of Finance on participation by residents in non-resident 
companies established in Tunisia 
 Circular No. 2007-23 of 10 October 2007 concerning participation by residents in the capital of 
non-resident companies established in Tunisia  
Source: Central Bank of Tunisia (2013), Réglementation des changes - Recueil de textes , August 2013. 
1.8.   The Tunis Stock Exchange (BVMT) is the country's medium- and long-term capital market on 
which equities and bonds are issued and traded. Undertakings for collective investment in 
transferable securities (UCITS) may buy only Tunisian securities. Tunisian Government debt represents about 50% of GDP; the country's ri sk ratings with the Fitch and Moody's rating 
agencies are Ba3 and BB-, respectively. 
1.2  Recent economic developments 1.9.  Despite its socio-political crisis and conflicts in neighbouring countries, the Tunisian economy 
posted positive growth rates during the decade (except in 2011), but stalled in 2015 (Chart 1.2). 
Tourism has been hit very severely by the crisis; and this, compounded by dwindling transfers 
from Tunisians abroad (particularly from the European Union and Libya) and the substantial increase in the trade gap, has contributed to widening the external current account deficit to 9% of 
GDP in 2015. Prospects for economic growth in 2016 will depend on several factors, including 
agricultural output, European demand for Tunisian products, the return of tourists, and the implementation of economic reforms. 
1.10.  As from 2011, the authorities announced a series of structural reforms aimed at boosting 
growth, which is currently insufficient to reduce the high level of unemployment and improve the living standards of most of the population. Th e scheduled reforms will be implemented chiefly 
through public-private partnerships, and will involve State-owned enterprises, the Investment 
Incentives Code (Section 2.5) and taxation (see below). The main trade policy change since 2005 
has been the gradual lowering of import tariffs, partly in an effort to reduce smuggling. The maximum customs duty rate is 36% in 2016 (Section 3.1.2). 
1.11.  Nonetheless, the reform has not yet really addressed the trade policy inherited from the 
past. This still entails significant State intervention, through various measures including import restrictions (Section 4.1), with high duties, taxes and other levies on certain products; trade 
monopolies; specification systems, which the State uses to organize the market (including 
imports) for the main products and services, particularly those that compete with domestic output; and the wholly exporting non-resident enterprise regime (Section 3.2.4), offering a wide range of tax and customs concessions and foreign exchange advantages, while enterprises producing for 
the domestic market remain heavily protected. Many service activities are largely under State 
control (banks, insurance companies), or reserved for Tunisian nationals (in particular, all commercial activities, such as wholesale and retail distribution reserved for majority 
Tunisian-owned firms, and most professional services). Consequently, foreign ownership is 
restricted to minority shareholdings. WT/TPR/S/341 • Tunisia 
 
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  1.12.  Despite the socio-political crisis, Tunisi a has recorded a strong budgetary performance 
which has helped maintain its macroeconomic stability. Nonetheless, imbalances emerged in 2013 (Table 1.1) following a sharp rise in current expenditure, particularly in the wage bill. In 2014, the authorities took steps to reduce energy subsidies, while increasing transfers to the most vulnerable 
groups. Other tax reforms have also been under way since 2014 with a view to modernizing the 
Tunisian tax system and its administration. Major progress has already been made on the fiscal registration of companies, with the introduction of a single identification number common 
throughout the tax and customs administration. 
1.13.  The tax system still involves a multiplicity of levies, including: customs duties 
(Section 3.1.2); value added tax, which continues to vary according to whether or not similar products are manufactured locally; consumption ta x (excise duty) (Section 3.1.2.5); payment on 
account of personal income tax (IRPP) or corporat ion tax (IS, Section 3.1.2.5); registration fees 
and stamp duties, which apply to real estate transactions; local taxes; and other levies on items such as milk, meat and other products, transport, and insurance. In practice, multiple exemptions 
to some extent alleviate the overall tax bu rden, which was 22.5% of GDP in 2014. The 2014 
Finance Law reduced the IS rate for firms serving the domestic market to 25%; and raised the rate charged on export earnings for the first time since 1972, from 0% to 10%. 
1.14.  As price stability is the central bank's chief objective, the way the main monetary policy 
instruments have been used has also contributed to macroeconomic stability. The key policy tools are the BCT policy rate, at which the banks refinance themselves, and a required reserve on demand deposits set at 1% in April 2016. The BCT also engages in open market operations with 
Treasury bonds. To curb the sharp rise in consum er credit resulting from negative real interest 
rates in 2012-2014, in late 2012 the BCT institut ed a 50% compulsory reserve requirement on all 
increases in outstanding consumer credit in relation to the end-September 2012 level. This was 
reduced to 30% as from 1 April 2013, before being eliminated altogether in February 2015. The 
policy rate was also lowered by 50 basis points to 4.25% in late October 2015, amid signs of easing of inflationary pressures. 
1.15.  A public credit information office has been  set up in the BCT, and "credit bureaux" were 
being implemented in April 2016. These should en able lenders to obtain information on their 
borrowers' financial situation, and thus help to increase access to financing. Financial instruments such as credit guarantee programmes, microcredit, and financial leasing have not seen significant 
development since 2005, even though access to credit  is the main challenge for Tunisian small and 
medium-sized enterprises (SMEs)
6, and hence also for job creation. A number of draft laws and 
regulations, which have already been prepared  but not yet adopted, could improve external 
financing possibilities for SMEs.7 
1.16.   The chief feature of Tunisia's external situ ation has been a structural deficit on the current 
account, despite the continuous nominal depreciation of the dinar during the decade under review. 
This amounted to about 3% per year against the euro (Chart 1.3), the currency of its main trading 
partner, while the real effective exchange rate depreciated by around 1.6% per year (Table 1.1). 
                                               
6 World Bank (2016). 
7 OECD (2014). WT/TPR/S/341 • Tunisia 
 
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  Chart 1.3 Trend in merchandise trade and exchange rate, 2005-2015 
(€ million) 
0.00.20.40.60.81.01.21.41.61.82.02.22.4
6,0008,00010,00012,00014,00016,00018,00020,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015Exports
Imports
TND/€, annual average (RH scale)
 
Source: Online information from the National Institute of Statistics, viewed at:  
http://www.ins.nat.tn/indexfr.php . 
1.17.  Merchandise imports (particularly energy products and capital goods) have experienced a 
relatively steady upward trend, while goods exports have not increased since 2008 and, in the case of olive oil, petroleum and phosphates, have actually declined. Aside from the trade deficit, the collapse of tourism revenues owing to security  problems and the weak growth of transfers 
from Tunisian workers abroad (Table 1.2) combined to drive the current account deficit to its 
highest ever level of around 9% of GDP in 2014 and 2015 (Chart 1.4). 
Chart 1.4 External position and direct investment, 2005-2015 
(% of GDP) 
‐12.0‐10.0‐8.0‐6.0‐4.0‐2.00.02.04.06.08.010.0
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015Direct investment Current account
 
Source: Central Bank of Tunisia, viewed at: http://www.bct.gov.tn/bct/siteprod/stat_index.jsp ; and 
information provided by the Tunisian authorities. WT/TPR/S/341 • Tunisia 
 
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  Table 1.2 Balance of payments, 2005-2015 
(US$ million) 
 2005  2010  2011  2012  2013 2014 2015  
A. Current account -299  -2,104  -3,386  -3,721  -3,879 -4,341 -3,875  
Income 16,308  24,638  25,004  24,895  24,906 24,583 19,768  
Expenditure 16,608  26,743  28,390  28,617  28,784 28,923 23,643  
Goods(f.o.b.) -1,963  -4,575  -4,799  -6,105  -5,931 -6,670 -5,029  
 Goods exports (f.o.b.) 10,631  16,431  17,824  16,997  17,050 16,733 14,074  
 Goods imports (f.o.b.) 12,594  21,005  22,623  23,102  22,981 23,403 19,103  
Services 1,830  2,460  1,493  1,955  1,622 1,442 363 
 Credit 4,021  5,805  4,779  5,253  5,032 4,960 3,353  
 Of which: Tourism 2,012  2,461  1,728  2,033  1,983 2,136 1,200  
 Debit 2,191  3,345  3,286  3,298  3,411 3,518 2,990  
Factor income -291  -207  -332  181 77 515 518  
 Credit 1,511  2,155  2,115  2,364  2,444 2,489 2,053  
 Of which: Earned income 1,393  2,063  2,004  2,266  2,291 2,347 1,908  
 Debit 1,802  2,362  2,447  2,183  2,367 1,973 1,535  
 Of which: Interest on medium-  and 
 long-term debt 648 583 600 557 506 510 486  
Current transfers 124 217 253 248 353 372 273 
 Credit 145  247 287 281 379 401 289  
 Debit 20 30 34 34 25 29 16 
B. Capital and financial transactions 1,264  1,839  1,619  5,013  3,078 5,147 4,274  
Capital transactions 127 82 184 449 115 300 173 
Direct investment 713  1,334  433 1,554  1,059 1,025 954  
Portfolio investment 12 -26 -44 -15 80 72 153 
Other investment 412  448 1,047  3,025  1,825 3,750 2,995  
C. Adjustment operations (net flows) -27 74 68 97 126 133 0 
Balance 937  -191  -1,698  1,388  -674 939 399 
Source: Information provided by the Tunisian author ities and the Central Bank of Tunisia, viewed at: 
http://www.bct.gov.tn/bct/siteprod/stat_index.jsp.  
1.18.  Since 2011, Tunisia's partners have provided it with a lot of budgetary support and 
guarantees to help it cover its medium- and long-term financial needs. In June 2013, the IMF approved a US$1.7 billion loan agreement. Then in January 2015, a 10-year euro bond issue 
(US$1 billion at 5.875%) helped to keep the le vel of Tunisia's reserves above four months' 
imports. Official development assistance (ODA) to Tunisia increased substantially in 2011 and 2012; and in 2014 it was equivalent to 2% of gross national income (GNI), or roughly US$84 per 
inhabitant. This has made it possible to contain the deficits on the external accounts to some 
degree. 
Chart 1.5 Official development a ssistance received, net, 2005-2014 
(% of GNI at current prices) 
0.00.51.01.52.02.5
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Algeria Egypt, Arab Rep.
Morocco Tunisia
 
Source: WTO Secretariat calculations based on data fro m International Development Statistics (IDS) online, 
viewed at: http://www.oecd.org/dac/stats/idsonline.htm ; and World Bank, World Development 
Indicators , viewed at: 
http://databank.worldbank.org/data/reports.as px?source=World%20Development%20Indicators . WT/TPR/S/341 • Tunisia 
 
- 20 - 
 
  1.19.  Statistics published by the Organisation  for Economic Co-operation and Development 
(OECD) also show that Aid for Trade (AfT) account s for a large share of ODA; but in the case of 
Tunisia, aid is essentially sector-specific, targeting the financial, transport, storage, and energy sectors (Chart 1.6). In contrast, hardly any funding has been channelled into trade policy, support 
for the relevant ministries, or support for legislative and regulatory reforms. 
Chart 1.6 Aid for Trade, 2005-2014 
(US$ million at 2013 prices) 
02004006008001,0001,2001,4001,600
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Transport and storage
Energy Banking and financial servicesIndustry Mineral resources and ores
Other
Commitments
Net disbursements
 
Source: WTO Secretariat calculations based on data fro m International Development Statistics (IDS) online, 
viewed at: http://www.oecd.org/fr/cad/stats/sdienligne.htm . 
1.3  Trade performance 
1.20.   Tunisian exports have experienced a num ber of structural changes in the decade since 
2005 (Chart 1.7), chief among them being a sharp rise  in machinery exports, reflecting growth in 
the electrical, electronic and household electric al appliance industries. The transport equipment 
segment has also made headway.8 In contrast, the share of clothing exports fell from 30% of total 
exports in 2005 to 16.5% in 2014. Agricultural products also saw their share of total exports 
decline – particularly olive oil, which is Tunisia's leading export product. 
1.21.  In geographical terms (Chart 1.8), the European Union (EU) still absorbs nearly three 
quarters of Tunisian exports, although its share has retreated from a level of around 80% in 2005. 
Libya is the other main destination; actual trade flows between it and Tunisia are undoubtedly underestimated in view of the vast amount of informal cross-border trade between the 
two countries. 
1.22.  The main change in the structure of Tunisian imports has been an increase in the share of 
gaseous hydrocarbons and liquefied butane gas (LBG) in total import value (Section 4.3). The share of textiles and clothing in total imports has also fallen (Chart 1.7), reflecting the reduction in 
intra-industry trade in the wake of the slump in exports of these products owing to declining 
international orders. 
1.23.  Accounting for over 50% of the total, the EU  remains the main source of Tunisian imports, 
although its share has fallen to the benefit, in particular, of China and the countries of the 
Commonwealth of Independent States (CIS) (Chart 1.8). 
                                               
8 Agency for the Promotion of In dustry and Innovation (APII). WT/TPR/S/341 • Tunisia 
 
- 21 - 
 
  Chart 1.7 Structure of merchandise trade, 2005 and 2014 
(%) 
2005 2014
(a)    Exports (f.o.b.)
Other
semi-finished 
products
5.6%Other
1.6%
Electrical 
machinery
23.5%
Fuels
13.2%Clothing
16.5%
Chemicals
8.5%Agriculture
8.4%Manufactures
76.9%Other 
manufactures
9.4% Transport 
equipment
6.7%
Non-electrical 
machinery
4.1%Textiles
2.5%
Total:   US$10.5 billion Total:   US$16.7 billion
(b)    Imports (c.i.f.)
Fuels
13.7%Agriculture  
11.1%Manufactures
72.0%
Non-electrical 
machinery
8.7%
Other
semi-finished
products
6.3%Other
3.3%
Chemicals
10.5%Textiles
12.2%
Other
consumer goods
5.5%Clothing
4.3%
Iron and steel
4.3%Electrical 
machinery
11.6%Transport 
equipment
8.4%
Manufactures
66.7%
Fuels
18.3%Agriculture  
11.6%Non-electrical 
machinery
8.8%
Other
semi-finished 
products
6.7%Other
3.4%
Chemicals
11.4%Textiles
7.0%
Other consumer 
goods
5.5%Clothing
2.0%
Iron and steel
3.4%Electrical 
machinery
12.4%Transport 
equipment
9.6%
Total:   US$13.2 billion Total:   US$24.7 billionOther
semi-finished 
products
5.1%Other
1.2%
Electrical 
machinery
14.4%
Fuels
12.9%Clothing
29.8%
Chemicals
9.4%Agriculture
11.0%Manufactures
74.9%Other 
manufactures 
8.3%
Transport 
equipment
3.3%
Non-electrical 
machinery
1.5%Textiles
3.1%
 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev. 3) and 
data provided by the Tunisian authorities for 2014. WT/TPR/S/341 • Tunisia 
 
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  Chart 1.8 Direction of merchandise trade, 2005 and 2014 
(%) 
2005 2014
(a)    Exports (f.o.b.)
Africa
11.8%
Other
6.0%Europe
77.0%Other Africa
7.8%EU (28)
74.3%Libya
4.0%
America
2.0%Other Europe
2.7%
Asia
3.2%
Total:   US$10.5 billion Total:  US$16.7 billion
(b)    Imports (c.i.f.)
EU (28)
69.7%
China  2.9%Other Europe
3.4%
Other Asia
5.1%
America
5.2%Asia
8.0%Africa
6.4%Europe
73.1%CIS
4.6%
Other
2.7%EU (28)
53.0% China  7.2%Other Europe
4.9%
Other Asia
6.4%
America
6.3%Asia
13.6%Africa
8.6%
Europe
58.0%CIS
9.5%
Other
4.1%
Total:   US$13.2 billion Total:   US$24.7 billionAfrica
9.0%
Other
5.2%Europe
81.7%
Other Africa
4.5%EU (28)
80.1%Libya
4.5%
America
1.7%Other Europe
1.6%
Asia
2.4%
 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev. 3) and 
data provided by the Tunisian authorities for 2014. 
1.24.  Tunisia is a net exporter of services, thanks mainly to the high income it earns from tourism 
and from transport and related services, which are provided by the national carrier Tunisair. Nonetheless, as Chart 1.9 shows, export flows co ntracted sharply as a result of the 2011 crisis, 
and plummeted further following the 2015 terrorist attacks. Services imports are displaying a 
long-term rising trend. WT/TPR/S/341 • Tunisia 
 
- 23 - 
 
  Chart 1.9 Trade in services, 2005-2015 
(€ billion) 
0.00.51.01.52.02.53.03.54.04.5
2005
2006
2007
2008200920102011201220132014
20150.00.51.01.52.02.53.0
2005
200620072008200920102011
2012
201320142015Exports Imports
Travel
TransportConstruction
Communication servicesGovernment
Insurance and pension fund servicesOther
No detailed information
 
Source: WTO Secretariat calculations based on IMF data, viewed at: http://elibrary-data.imf.org  (database 
accessed in April 2016); and information provided by the Tunisian authorities for 2015. 
1.4  Foreign direct investment 
1.25.  Annual flows of foreign direct investment (FDI) grew vigorously up to 2008, leading to a 
doubling of the FDI stock in Tunisia. Since then the trend has been downward. FDI flows are 
concentrated in the energy, manufacturing, tourism and real estate sectors (Chart 1.10). A 
positive correlation exists between foreign investment and job creation in Tunisia; jobs in foreign enterprises represented around 26% of total national employment in 2007-2009
9; and FDI is 
estimated to have contributed about 2% of GDP in 2013-2014 (Chart 1.4). 
                                               
9 Viewed at: http://www.mdci.gov.tn/fileadmin/p ublications/XIIPlan__Global_FR.pdf . WT/TPR/S/341 • Tunisia 
 
- 24 - 
 
  Chart 1.10 Foreign direct investment flows in Tunisia, by activity sector, 2005-2014 
(€ million) 
05001,0001,5002,0002,5003,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014OtherEnergy Tourism and real estate
Manufacturing
 
Source: Central Bank of Tunisia, viewed at: http://www.bct.gov.tn/bct/siteprod/stat_index.jsp. 
 
 WT/TPR/S/341 • Tunisia 
 
- 25 - 
 
  2  TRADE AND INVESTMENT REGIME 
2.1  Overview 2.1.  After the popular uprising of late 2010 an d the ensuing revolution, the Republic of Tunisia 
introduced a new Constitution in January 2014 based on the principle of sovereignty of the people, 
a multiparty system, and the separation of th e legislative, executive and judicial powers.
1 The first 
presidential election under the new Constitution took place in October 2014, and the next election is scheduled in principle for 2019. 
2.2.  Under the Constitution, the people exercise legislative power through their representatives in 
the new Assembly of the Representatives of the People (ARP), which comprises 217 members 
elected for a five-year term by direct universal suffrage or by referendum. Initiatives for legislation may originate from proposals by at least ten deputies, or from draft laws put forward by the 
President of the Republic or the Head of Government. The first parliamentary elections under the 
new Constitution were  held in July 2014. 
2.3.  Pursuant to Article 20 of the Constitution, tr eaties approved by the ARP and then ratified by 
the President of the Republic rank above laws an d below the Constitution. Treaties are approved 
by the ARP through organic laws, the adoption of which requires an absolute majority of members 
(Article 64).
2 
2.4.  As pertains to international agreements, ARP approval is required specifically for trade agreements and those relating to international organizations, national borders or Tunisia's financial commitments, as well as international tax agreements. 
2.5.  The WTO Agreements are an integral part of Tunisian law.
3 They may therefore be invoked 
directly in Tunisian courts, even in the absence of an implementing provision. An importer who 
feels adversely affected by provisions deemed to be contrary to these Agreements could turn to the Tunisian courts on the basis of the WTO Agreements; this has never happened in practice. 
2.6.  Executive power is vested in the Presiden t of the Republic and the Government, led by the 
Head of Government. (Article 71). The President of the Republic represents the State. He lays down general policy in the fields of defence, foreign affairs and national security. The Government 
comprises the Head of Government, Ministers and Secretaries of State chosen by the Head of 
Government. In coordination with the President of  the Republic, the latter chooses the Ministers of 
Foreign Affairs and Defence (Article 89). The Head of Government sets general State policy, ensures its implementation, and exercises general regulatory power. 
2.7.  The judiciary is independent and judges are therefore subject only to the law in the discharge 
of their functions (Article 102). The stated aim of  the new Government is to expedite access to 
justice and improve its functioning. In particular, the independence of the judiciary is deemed to 
be crucial to promoting investment. The judicial system comprises the courts of ordinary law 
(commune courts, courts of first instance, appeal court, and court of cassation) and the special courts (real estate court, administrative court). Commercial chambers set up within the courts of 
first instance have jurisdiction over all disputes arising between business people in the course of 
their commercial activities.
4 Title XV of the new Customs Code contains provisions on disputes 
allowing for the possibility of taking cases to the courts.5 
2.8.  The Constitutional Court is empowered to  review the constitutionality of draft laws 
(Articles 118-120). The Court of Auditors is the inst itution responsible for the oversight of Tunisian 
                                               
1 Constitution of Tunisia (2014), viewed at: http://www.legislation.tn/sites/default/ 
files/news/constitution-b-a-t.pdf . 
2 Article 64 of the Constitution provides that the ARP adopts proposed organic laws by an absolute 
majority of its members and proposed  ordinary laws by a majority of the members present; this majority 
should not be less than one-third of the members of the Assembly. 
3 Law 95-6 of 23 January 1995, viewed at: http://www.legislation.tn/sites/default/files/journal-
officiel/1995/1995F/Jo00995.pdf . 
4 Code of Civil and Commerci al Procedure, Article 40. 
5 Customs Code, viewed at: http://www.douane.gov.tn/index.php?id=688&L=-1 . WT/TPR/S/341 • Tunisia 
 
- 26 - 
 
  public finances.6 It is tasked with monitoring the proper management of public funds. The Court of 
Auditors prepares an annual general report which is published and may publish special reports if necessary. The Centre for Legal and Judicial Studies was established in 1993. It is a public administrative institution with legal personality and financial autonomy.
7 
2.9.  A mandatory public consultation procedure has been in place since 2014 for all draft legislation.
8 Table 2.1 summarizes the main new legislation pertaining to international trade and 
investment. These laws are described in the different sections of this report. 
Table 2.1 Trade-related laws and regulations published since 2005 
Area 
(Section of the report) Instrument/text 
Constitutional provisions (2.1)  Constitution of 27  January  2014 
Direct and indirect taxation (3.1.2) Annual finance laws  
 Law No.  2006-80 of 18  Decembe r 2006 
New Customs Code (3.1.1) Law No.  2008-34 of 2  June 2008 
Customs valuation (3.1.1) Order of the Minister of Fi nance of 28 January 2009 establishing the implementing 
regulations for Articles 22 to 35 of the Customs Code 
Suspension of customs duty and VAT - 
agri-food, health and other products 
(3.1.2)  Decrees Nos.  2014-4512 of 30  Decembe r 2014, 2014-4513 of 30 Decembe r 2014 
and 2015-4512 of 30 December 2014  
Rules of origin (3.1.3) Order of the Minister of Finance of 25  February  2009 establishing the procedures for 
submitting proof of origin  
Elimination of the import certificate 
(3.1.1) Decree No.  2006-2619 of 2  October 2006 introducing amen dments for carrying out 
foreign trade transactions, as well as the relevant financial regulations 
Standards (3.1.6) Law No. 2009-38 of 30 June 2009 on the national standardization system;  
Decree No. 1083-2011 of 30 July 1911 establishing the categories of standards and the procedures for preparing and disseminating them; and 
Decree No. 2006-1210 of 24 April 2006 on the administrative and financial structure 
of TUNAC and its operating procedures  
Conformity assessment (3.1.6)  Law No. 2005-92 of 3 October 2005, amending and supplementing Law No. 94-70 
of 20 June 1994 establishing a national system for the accreditation of conformity 
assessment bodies; and 
Decree No. 2006-1340 of 8 May 2006 on conformity assessment bodies and the 
composition and functioning of the arbitration committee 
Technical import controls (3.1.6)  Decree No.  2010-1684 of 5 July 2010 amending De cree No. 94-1744 of 29 August 
1994 on the procedures for technical control of imports and exports, and bodies authorized to carry it out; and 
Joint Order of 18 September 2010 
Technical regulations (3.1.6) Order of the Minister of Industry of 16 April 2013 abolishing the mandatory status 
of Tunisian standards in the food industry 
Technical controls (3.1.6)  Order of the Minister of Trade and Crafts of 15  September 2005, amending the 
Order of the Minister of the National Economy of 30 August 1994 establishing the 
list of products subject to technical import and export control 
Technical import regulations (3.1.7.1)  Order of the Ministers of Trade and Crafts, Agriculture, Water Resources and 
Fisheries, Public Health, Industry and Technology, and Communications Technology 
of 18 September 2010 establishing the proced ures for systematic technical control 
of imports 
SPS (3.1.6) Decree No. 84-1225 of 16 October 1984 establishing the list of animal diseases 
considered to be contagious and laying down general sanitary measures common to these diseases. It was amended and su pplemented by Decrees Nos. 98-2362 of 
23 November 1998, 2004-1198 of 25 May 2004 and 2009-2200 of 14 July 2009. 
The phytosanitary certificate must also include an additional country of origin 
declaration for the plants listed in the Ministerial Order of 28 May 2013 (full list provided in Article 5). Order of the Minister of Agriculture of 31 May 2012 establishing the list of quarantine bodies; and 
Order of the Minister of Agriculture of 31 May 2012 establishing the list of plants 
and plant products barred from entry into Tunisian territory 
Fisheries (3.1.6) Order of the Minister of Agriculture, Water Resources and Fisheries of 26 March 
2010, amending and supplementing the Order of 19 September 1998 establishing 
the procedures for sanitary control and for monitoring the conditions of production 
and marketing of fishery products 
SPS (3.1.6) Order of the Minister of Agriculture of 28  May 2013 establishing the phytosanitary 
requirements and procedures for the control of plants and plant products imported into Tunisia 
Slaughterhouses (3.1.6) Order of the Minister of Agriculture of 4 January 2013 establishing the sanitary 
conditions for the creation of facilities for the treatment, processing and storage of 
meat and offal 
                                               
6 Viewed at: http://www.courdescomptes.nat.tn/Fr/accueil_46_6 . 
7 Viewed at: http://www.e-justice.tn/index.php?id=575 . 
8 The website http://www.consultations-publiques.tn  is currently available in Arabic only. WT/TPR/S/341 • Tunisia 
 
- 27 - 
 
  Area 
(Section of the report) Instrument/text 
Section 3.1.6 Order of the Ministers of Trade and Crafts, Public Health, Industry, Energy and 
Small and Medium-Sized Enterprises of 3 September 2008 on the labelling and presentation of pre-packaged foods 
Rules of origin (3.1.3) Decree No.  2009-401 of 16  February  2009 establishing the rules for determining 
the origin of goods in accordance with the substantial transformation criterion  
Competition (3.3.3) Law No. 2015-36 of 15 September 2015 on the reorganization of competition and 
pricing 
Electricity (4.3.3) Law No. 12-2015 of 11 May 2015 on electricity generation using renewable energy  
Law No. 2009-7 of 9 February 2009 
Decree No. 2009 67-73 of 28 September 2009 
Insurance (4.6) Law No. 2005-86 of 15 August 2005 on motor vehicle insurance 
Law No. 2014-47 of 24 July 2014 Law No. 2008-8 of 13 February 2008 
 Law No. 2015-31 on the recapitalization of banks, August 2015 
Microfinance (4.7) Decree-Law No. 2011-117 of 5 November 2011 on the organization of the activities 
of microfinance institutions Law No. 2014-46 of 24 July 2014 amending Decree-Law No. 2011-117 of 5 November 2011 on the organization of the activities of microfinance institutions 
Banking services (4.7) Law No. 2009-64 enacting the Code governing the provision of financial services to 
non-residents 
Telecommunications (4.8) Law No. 2001-1 of 15 January  2001 enacting the Telecommunications Code, as 
supplemented and amended by Laws Nos. 2002-46 of 7 May 2002 and 2008-01 of 8 January 2008; and Decree No. 2013-5199 of 12 December 2013 on the information and 
communications technology development fund 
Land transport (4.5) Law No. 2004-33 of 19 April 2004 on the orga nization of land transport, as 
amended by Law No. 2006-55 of 28 July 2006 
Maritime professions (4.5.4)  Law No. 2008-44 of 21 July 2008 on the organization of the maritime professions  
Seaports Code  Law No.  2009-48 of 8  July 2009 
Civil Aviation Code (4.9.4.1) Law No.  99-58 of 29  June 1999, amended by Law No.  2009-25 of 11 May 2009  
Legal services (4.11) Decree-Law No. 2011-79 of 20 August 2001 on the organization of the legal 
profession 
Source: WTO Secretariat. 
2.10.  Many old laws are still in force despite numerous amendments or partial repeals. For 
example, Law No. 94-41 excludes from the free fo reign trade regime all products which affect 
security, public order, hygiene, health, morality,  protection of fauna and flora and the country's 
cultural heritage (Section 3.1.4). 
2.11.  The broad outlines of Tunisia's economic and social development have traditionally been laid 
out in the framework of five-year development plans. A plan is drawn up on the basis of 
collaboration between the Government, economic and social partners, civil society, representatives 
of the regions, State-owned enterprises and the private sector, consumer associations and research institutes. The President of the Republic chairs the Higher Council for Planning. The 
Ministry of Development, Investment and International Cooperation (MDICI) compiles all the 
documentation and reports to the Higher Council. The draft Plan is adopted by the ARP in the same way as draft legislation. The Plan is implemen ted by means of annual economic budgets which 
evaluate any new social or economic developments and establish programmes for the following 
year. The 2016-2020 Five–Year Plan was being prepared in April 2016; according to the authorities, it provides for the promotion of investment and exports especially by improving the 
business environment, liberalizing economic activities, eliminating certain authorizations, easing 
access to financing, better governance and a more effective investment incentive scheme. 
2.2  Institutional framework 2.12.  The task of the Ministry of Trade is to  draw up and implement government policy in the 
areas relating to domestic and foreign trade, competition and pricing, health protection and 
consumer safety.
9 It is also responsible for relations with the WTO and related matters. Financial 
aspects of foreign trade, budgetary and tax matters as well as customs administration are the 
responsibility of the Ministry of Finance in conjunction with the Central Bank of Tunisia. Other 
ministries also have an interest in trade policy, in particular, the Ministry of Agriculture and the Ministry of Industry, Energy and Mining. The MDICI plays a key role in the formulation of 
investment policy and coordinates the various sectoral policies, including trade policy. 
                                               
9 The Ministry's website was viewed at: http://www.commerce.gov.tn/Fr/accueil_46_50 . WT/TPR/S/341 • Tunisia 
 
- 28 - 
 
  2.13.  The number of institutions responsible for export and investment promotion has grown over 
the years, with implications in terms of administrative costs, interinstitutional coordination and policy coherence. Created in 1985 by the Tunisian Government, FOPRODEX is one of the oldest export support funds and also conducts internat ional market surveys, assists enterprises with 
canvassing, advertising and start-ups abroad, in  accessing new information technology and in 
training their staff in international trade.
10 
2.14.  Another institution, the National Foreign Trade Council, was set up in 1994 to advise the 
Minister of Trade on export promotion strategy and trade policy in general; it monitors trade 
measures and draws up programmes for fairs and other events. It brings together the directors-general of all the competent ministries and public institutions and representatives of 
trade associations such as the Tunisian Industry, Trade and Crafts Union (UTICA) and the Tunisian 
Agriculture and Fisheries Union (UTAP). The Council meets at least twice a year under the 
chairmanship of the Minister of Trade.
11 
2.15.  The Higher Export and Investment Council (CSEI) is responsible, in particular, for setting 
objectives and formulating export and investment strategies and for evaluating and monitoring 
outcomes. The CSEI meets once a year in principle.  According to the authorities, it has not been 
operational since 2009. 
2.16.  The Foreign Investment Promotion Agency (APIE) is another entity tasked with investment 
promotion for export.12 It is distinct from the Agency for the Promotion of Industry and Innovation 
(APII), which is a portal for investors supervised by the Ministry of Industry, Energy and Mining.13 
However, the promotion of investment, including industrial investment, is the responsibility of the 
MDICI14, and this entails a high degree of interministe rial cooperation in order to avoid duplication 
and overlap. A recent review of APII accounts an d management showed a limited contribution to 
the development of investment; performance below expectations; shortcomings in the 
management of concessions and the release of su bsidies; overlap between the privileges accorded 
by the APII and the Agricultural Investment Promot ion Agency (APIA); and the release of subsidies 
without in-depth verification of the eligibility of the investment.15 
2.17.  It is clear from the foregoing, which does not include sectoral entities (e.g. the Fund for the 
Development of Competitiveness in the Agricultur al and Fisheries Sectors (FODECAP)), that these 
institutions and their related costs could usefully be streamlined. 
2.3  Trade policy objectives 
2.18.  Since its January 2011 revolution, Tunisia has had five successive governments and faced 
serious security problems also bound up with conflicts in neighbouring countries and the presence of terrorist groups on its territory. Trade policy has therefore not been one of the Government's 
core concerns. In response to a major problem of smuggling, the Head of Government underlined 
in 2015 that the priorities on his agenda included  strengthening the Customs, bolstering security, 
combatting terrorism, and reducing poverty. The new Head of Government cited the revision of 
investment legislation (Section 2.5) and tax reform as further priorities. 
2.19.  The main trade policy change since 2005 has been the decision drastically to reduce import 
tariffs to a maximum rate of 36% since 2009 (see Section 3.1.2.2). Yet these measures have so 
far not effectively called Tunisia's trade policy into question, as it is still based on significant State 
control of vast swathes of the economy and of trade (see below). Import barriers are currently 
being reviewed so as to encourage private direct investment with a view to boosting job creation and raising the standard of living. 
                                               
10 Viewed at: http://www.cepex.nat.tn/content/accueil . 
11 Viewed at: http://www.commerce.gov.tn/Fr/le-conseil-national-du-commerce-exterieur_11_99 . 
12 Viewed at: http://www.investintunisia.tn/Fr/accueil_46_33 . 
13 Viewed at: http://www.tunisieindustrie.nat. tn/fr/doc.asp?mcat=25&mrub=189 . 
14 Viewed at: http://www.mdci.gov.tn/index.php . 
15 Viewed at: http://www.courdescomptes.nat.tn/Fr/thematiques_58_4_0_0_0_0000_0000_ 
Agence%20de%20promotion%20de%20l'indus trie%20et%20de%20l'innovation__216#? . WT/TPR/S/341 • Tunisia 
 
- 29 - 
 
  2.4  Trade agreements and arrangements 
2.20.  Tunisia has concluded trade agreements wi th about 60 countries, some of which provide for 
preferential trade arrangements (Table 2.2).16 No new agreement has been signed since the 
country's previous TPR in 2005, however, with th e exception of a preferential trade agreement 
with Iran, which took effect in May 2008.17 Some of these bilateral agreements provide for partial 
tariff preferences and do not cover all trade in goods; this is the case in particular with Egypt (1998), Iraq (2001), Iran (2008), Jordan (1998) , Libya (2001), Morocco (1999), and Syria (2003). 
Other agreements exist but are not being implemented (Table 2.2). 
Table 2.2 Regional trade agreements  to which Tunisia is party, 2015 
Agreement Date of entry 
into force Coverage of the 
Agreement Notification to the WTO 
Year Legal provision  
Tunisia – Turkey 01.07.05  Goods  2005 GATT Article XXIV  
Tunisia - European Free Trade Association 
(EFTA)  01.06.05  Goods  2005 GATT Article XXIV  
Tunisia - European Union 01.03.98  Goods  1999 GATT Article XXIV  
Agreement establishing the Greater Arab 
Free Trade Area (GAFTA)  01.01.98  Goods  2006 GATT Article XXIV  
Global System of Trade Preferences among 
Developing Countries (GSTP) 19.04.89  
Not applied  Goods  1989 Enabling clause 
Protocol relating to Trade Negotiations 
among Developing Countries (PTN) 11.02.73  
Not applied Goods  1971 Enabling clause 
Tunisia - Iran 26.05.08  Goods  Not notified 
Agadir Agreement (Egypt, Jordan, Morocco, 
Tunisia) 06.07.06  Goods  Not notified 
Tunisia - Syria 10.03.05  Goods  Not notified 
Tunisia - Libya 19.02.02  Goods  Not notified 
Tunisia - Iraq 31.12.99  Goods  Not notified 
Tunisia – Morocco 16.03.99  Goods  Not notified 
Tunisia - Jordan 1999  Goods  Not notified 
Tunisia - Egypt 1998 Goods  Not notified 
Tunisia - Algeria 2008  Goods  Not notified 
Tunisia - Mauritania .. Goods  Not notified 
Community of Sahel-Saharan States 
(CEN-SAD) .. Goods  Not notified 
Arab Maghreb Union (AMU) .. Goods  Not notified 
.. Not available. 
Source: WTO Secretariat, database on regional trade agre ements, viewed at: http://rtais.wto.org . 
2.4.1  World Trade Organization (WTO) 
2.21.  Tunisia is an original Member of the WTO and grants at least MFN treatment to all its 
trading partners. November 2014 saw the adoption of the Protocol of Amendment to insert the 
Agreement on Trade Facilitation into Annex 1A of the WTO Agreement.18 Tunisia's ratification 
process was in progress in April 2016. Tunisia had not previously signed any plurilateral agreement 
or any of the protocols and agreements concluded under the WTO; more specifically, Tunisia is not party to the Information Technology Agreement and did not sign the Understanding on 
Pharmaceuticals. As of April 2016, Tunisia had not been directly involved, as complainant or 
defendant, in any trade dispute settlement proceeding. 
2.22.  Tunisia has made 60 notifications to the WTO since 2005, or an average of six per year 
(Table 2.3). More particularly, the numerous outstanding notifications concern agriculture 
(including export subsidies); quantitative import restrictions; subsidy programmes; and State trading. 
                                               
16 The Ministry of Trade website contains a list of mo st of Tunisia's trade agr eements. Online information 
from the Ministry of Trade, viewed at: http://www.commerce.gov.tn/Fr/accueil_46_50 . 
17 Viewed at: http://www.commerce.gov.tn/Fr/IRAN.pdf . 
18 Viewed at: http://www.wto.org/french/tratop_f /tradfa_f/tradfa_agreement_f.htm . WT/TPR/S/341 • Tunisia 
 
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  Table 2.3 Tunisia's notificati ons to the WTO, 2009-2015  
Agreement/Decision Document symbol and date of most 
recent notification Description of notification 
Agreement on Agriculture  
Articles 10 and 18.2 G/AG/N/TUN/33, 07/07/2005;  Export subsidies and domestic support 
Articles 5.7 and 18.2 G/AG/N/TUN/35, 11/07/2005; 
G/AG/N/TUN/38, 25/06/2007; G/AG/N/TUN/42, 07/06/2012 Special safeguard 
Article 18.2 G/AG/N/TUN/31, 22/02/2005; 
G/AG/N/TUN/32, 04/05/2005; 
G/AG/N/TUN/34, 11/07/2005; 
G/AG/N/TUN/36, 18/10/2005; 
G/AG/N/TUN/37, 25/06/2007; 
G/AG/N/TUN/39, 24/09/2007; 
G/AG/N/TUN/40, 08/04/2011; 
G/AG/N/TUN/41, 09/06/2011; 
G/AG/N/TUN/43, 07/06/2012; 
G/AG/N/TUN/44, 15/01/2014; 
G/AG/N/TUN/45, 24/08/2015 Domestic support 
GATS   
Article III:4 and/or IV:2 S/ENQ/78/Rev.10, 13/06/2008 Trade in services 
GATT 1994 
Article VII – Article 22.2 G/VAL/N/1/TUN/2, 28/04/2009; 
G/VAL/N/1/TUN/2/Rev.1, 18/05/2009; 
G/VAL/N/1/TUN/3, 12/05/2011 Customs value of goods 
Article XVII:4(a) G/STR/N/8/TUN/Rev.1, 24/02/2006; 
G/STR/N/9/TUN, 24/02/2006; G/STR/N/10/TUN, 24/02/2006 Working Party on State 
Trading Enterprises 
Article XXIV:7(a) WT/REG201/N/1, 07/06/2005; 
WT/REG203/N/1, 15/09/2005 Regional trade agreements 
Article XXVIII:5 G/MA/184, 11/01/2006 Market access – 
Schedule LXXXIII 
Agreement on Import Licensing Procedures 
Article 7.3 G/LIC/N/3/TUN/3, 21/12/1999; 
G/LIC/N/3/TUN/4, 11/01/2007; G/LIC/N/3/TUN/5, 05/10/2007; 
G/LIC/N/3/TUN/6, 28/09/2011 Laws and regulations 
Article 8.2(b) G/LIC/N/1/TUN/2, 11/01/2007 Laws and regulations 
Agreement on Rules of Origin  
Article 5 G/RO/N/61, 19/02/2009 Laws and regulations 
Agreement on Subsidies and Countervailing Measures 
Article 25.1 – 
Article XVI:1 G/SCM/N/123/TUN, 19/09/2006 Laws and regulations 
Agreement on Safeguards 
Article 12.1(a) G/SG/N/6/TUN/1, 26/07/2006; 
G/SG/N/6/TUN/2, 28/07/2006; 
G/SG/N/6/TUN/3, 15/10/2014; 
G/SG/N/6/TUN/4, 15/10/2014; 
G/SG/N/6/TUN/5, 30/07/2015 Laws and regulations 
Agreement on the Application of Sanitary and Phytosanitary Measures  
Annex B G/SPS/N/TUN/1, 29/04/2015 Sanitary and phytosanitary measures 
Agreement on Technical Barriers to Trade 
Article 2.9 G/TBT/N/TUN/10, 01/06/2005; 
G/TBT/N/TUN/11, 06/07/2005; 
G/TBT/N/TUN/12, 11/11/2005; 
G/TBT/N/TUN/13, 08/02/2006; 
G/TBT/N/TUN/14, 02/08/2006; 
G/TBT/N/TUN/15, 03/11/2006; 
G/TBT/N/TUN/16, 03/11/2006; 
G/TBT/N/TUN/17, 12/01/2007; 
G/TBT/N/TUN/18, 20/04/2007; 
G/TBT/N/TUN/19, 29/05/2008; 
G/TBT/N/TUN/20, 22/07/2008; 
G/TBT/N/TUN/21, 05/08/2008; 
G/TBT/N/TUN/22, 05/08/2008; 
G/TBT/N/TUN/23, 18/11/2008; 
G/TBT/N/TUN/24, 03/04/2009; 
G/TBT/N/TUN/25, 03/04/2009 Technical barriers to trade WT/TPR/S/341 • Tunisia 
 
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  Agreement/Decision Document symbol and date of most 
recent notification Description of notification 
Trade Facilitation Agreement 
Ministerial Decision 
WT/MIN(13)/36; 
WT/L/911 
Article 15 WT/PCTF/N/TUN/1, 04/09/2014 Notification of category A commitments 
Agreement on Trade-Related Aspects of Intellectual Property Rights 
Article 63.2 IP/N/6/TUN/1/Rev.1, 03/03/2010 Civil and administrative procedures and 
remedies 
Article 63.2 IP/N/1/TUN/G/2, 09/04/2008; 
IP/N/1/TUN/T/4, 09/04/2008; IP/N/1/TUN/3; 07/04/2008; IP/N/1/TUN/4, 07/04/2008; IP/N/1/TUN/5, 19/04/2010; IP/N/1/TUN/C/1, 23/04/2010 Laws and regulations 
Source: WTO Secretariat. 
2.23.  Tunisia is a beneficiary of WTO technical assistance. About 75 Tunisian participants have 
benefited from WTO technical assistance annually, though the number fell sharply in 2011. This 
fall has been partly offset by a significant increase in the number of Tunisians taking e-learning 
courses. 
2.4.2  Agreements with the European countries and Turkey 2.4.2.1  European Union 
2.24.  In July 1995, Tunisia signed a bilateral A ssociation Agreement with the EU, as part of the 
move to implement the Barcelona Declaration, one of the main objectives of which was to 
establish a Euro-Mediterranean free trade area by 2010. Under this Agreement, trade in goods 
other than agri-food products has been duty-free since 2008.
19 The Agreement also provides for 
the progressive liberalization of some agricultural and fishery products. Thus, Protocols 1 and 2 provide for tariff preferences for agricultural and fishery products from Tunisia, in particular, olive 
oil, meat, roses, cut flowers, spices, and fruit and vegetables (the latter only during specified 
periods of the year), preserved fruit and vegetabl es, wine, and preserved fish and crustaceans. In 
many cases, the volumes of certain preferential tariff quotas seem to be limited to about 100 
tonnes. According to the authorities, Tunisia has be en able to fill them for the following products: 
olive oil, citrus fruit, fishery products, and dates. 
2.25.  In 2000, further negotiations ended in the conclusion of a new five-year agricultural protocol 
which began to be implemented in January 2001. This led to improved access for Tunisian 
products (including an increase in quotas, in particular for olive oil (Section 4.1.8.3), an extension 
of the market access periods and the introduction  of a number of new products). For its part, 
Tunisia accorded the EU preferential tariff quotas for cereals and sugar (Section 4.1.8). 
2.26.  The Agreement also contains non-tariff provisions. It prohibits quantitative restrictions and 
measures having equivalent effect on trade betw een Tunisia and the EU. At the same time, Tunisia 
and the EU reserve the right to take anti-dumpi ng, countervailing and safeguard measures in their 
bilateral trade. The parties also undertake to "p rogressively adjust, without affecting commitments 
made under the GATT, any state monopolies of a commercial character so as to ensure that, by 
the end of the fifth year following the entry in to force of this Agreement, no discrimination 
regarding the conditions under which goods are pr ocured and marketed exists between nationals 
of the Member States and of Tunisia". Moreover, "any official aid which distorts or threatens to 
distort competition by favouring certain undertakings or the production of certain goods" is deemed incompatible with the Agreement; in th is respect, Tunisia benefits from renewable 
transitional derogations (Article 36). Table 3.7 sets  out the tariff preferences accorded reciprocally 
by the parties. 
                                               
19 Euro-Mediterranean Agreement establishing an association between the European Communities and 
their Member States, of the one part, and the Republic of Tunisia, of the other part, viewed at: 
http://trade.ec.europa.eu/doclib/docs/2006/march/tradoc_127987.pdf .. The Agreement was ratified through 
Law No. 96-49 of 20 June 1996 and notified to the WTO in 1999 (WTO document WT/REG69/N/1, 
23 March 1999). WT/TPR/S/341 • Tunisia 
 
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  2.27.  Negotiations were launched in March 2013 with a view to concluding a Deep and 
Comprehensive Free Trade Agreement (DCFTA) between Tunisia and the EU.20 The two parties 
have agreed on a 2013-2017 Action Plan laying out their relations for this period.21 
2.4.2.2  Agreement with EFTA 
2.28.  Concluded on 17 December 2004, the Association Agreement with EFTA covers goods 
only.22 Under this Agreement, trade in non-agricult ural goods has been duty-free since July 2008. 
For agricultural products, unlike the agreement with the EU, concessions have been exchanged 
separately with each of the member countries, as EFTA does not have a common agricultural 
policy.23 
2.4.2.3  Agreement with Turkey 
2.29.  On 25 November 2004 Tunisia signed an Association Agreement establishing a free trade 
area with Turkey. The Agreement was ratified by  the two parties and has been in force since 
July 2005.24 There has been full tariff exemption for originating industrial products since 
July 2014; agricultural and fishery products including agri-food products are not covered by the 
Agreement. Besides, tariff preferences are granted on a reciprocal basis to certain agricultural and 
fishery products. The Agreement also includes provis ions on the protection of intellectual property, 
services, dispute settlement, anti-dumping duties, countervailing duties and safeguards. 
2.4.3  Trade relations with Arab countries 
2.30.  Maghreb Foreign Ministers meet annually.  The Thirty-Third Session of the Council of 
Ministers of Foreign Affairs of the Maghreb Union (Algeria, Mauritania, Morocco and Tunisia) took place in May 2015 in Rabat against a backdrop of pe rsistent political crisis in the region. This 
situation is hampering the progress of the Arab Maghreb Union (AMU) project, which has failed to 
materialize since its launch in 1989. Trade between the countries of the subregion is being drastically limited by conflicts as well as regional political instability and insecurity. Most of 
Tunisia's trade with its Maghreb partners takes place under bilateral trade agreements and the 
Agadir Agreement, which took effect on 27 Ma rch 2007. The Agreement brings together four 
Mediterranean Arab countries (Tunisia, Morocco, Egypt and Jordan), and was notified to the WTO 
in February 2016.
25 It commits the parties to waiving all import duties and any taxes having 
equivalent effect. The Agreement provides for diagonal cumulation of origin for products manufactured jointly in EU Member countries, the EFTA countries and in Turkey (Pan-Euro-Med), with the exception of agricultural and agro-industrial products that have not yet been liberalized 
between the EU and each of the parties to the Agreement.
26 
2.31.  Tunisia is also a party to the Agreement, effective on 1 January 1998, creating the 
Greater Arab Free Trade Area (GAFTA), the implementation of which was completed in 2005. The 
WTO was notified in October 2006.27 The Agreement covers only goods originating in and coming 
directly from the 18 Arab countries. 
                                               
20 Viewed at: http://trade.ec.europa.eu/do clib/press/ind ex.cfm?id=888 . 
21 Viewed at: http://eeas.europa.eu/delegations/tunisia/documents/press_corner/plan 
_action_tunisie_ue_2013_2017_fr.pdf . 
22 WTO Regional Trade Agreements Information System (RTA-IS), viewed at: 
http://rtais.wto.org/UI/PublicShowMemberRTAIDCard.aspx?rtaid=37 ; see also 
https://www.admin.ch/opc/fr/classified-compilation/20021941/201304010000/0.632.315.491.pdf . 
23 Viewed at: http://www.invest.gov.ma/index.php?Id=34479&lang=fr . 
24 This Agreement was notified to the WTO in document WT/REG203/1 of 19 September 2005. 
WTO RTA-IS, viewed at: http://rtais.wto.org/UI/PublicShowMemberRTAIDCard.aspx?rtaid=35 . 
25 WTO RTA-IS, viewed at: http://rtais.wto.org/UI/PublicSh owMemberRTAIDCard.aspx?rtaid=583 . 
26 Viewed, inter alia,  at: http://www.agadiragreement. org/CMS/UploadedFiles/ 
Etude%20Textile%20-%20Pays%20de%20l 'Accord%20d'Agadir%20-%20mars%202008.pdf . 
27 Viewed at: http://rtais.wto.org/UI/PublicShowMemberRTAIDCard.aspx?rtaid=16 . WT/TPR/S/341 • Tunisia 
 
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  2.5  Investment policy 
2.32.  For more than 30 years the Government's stated policy has been to encourage private, 
especially foreign investment. The Investment Incentives Code (CII)28 currently in force, a major 
but by no means the only piece of investment legislation in Tunisia, is under review. It covers 
operations involving the creation, expansion, replacement, rehabilitation or conversion of an 
activity but does not extend to the acquisition of an existing enterprise. 
2.33.  Moreover, the ARP adopted a draft law on public-private partnership in November 2015 
(Section 3.3.1). This text will clarify the terms and conditions on which private, including foreign, 
operators may be involved in executing and operating public works and services.29 
2.5.1  Business environment in Tunisia 
2.34.  Since its previous TPR, Tunisia has made significant headway according to the indicators of 
the World Bank's Doing Business programme, and ranked 74th of 189 countries in 2016 in terms of 
ease of doing business. According to the authoritie s, significant efforts are being made to introduce 
a system under which easy, rapid and inexpensive business start-ups are possible online, which is 
critically important to the creation of small businesses and jobs. For example, the minimum capital 
requirement for setting up a limited liability company has been considerably reduced. With the help of the World Bank, company law is now being revised so as to better protect private creditors. 
2.35.  Second, it is vital for enterprises with cred ible projects to have access to funding structures 
that provide affordable loans. Yet the main constraint cited by Tunisian entrepreneurs lies in access to financing for their projects, as borne out by the country's extremely poor Doing Business ranking in this regard, even when compared regi onally, despite the legislative reforms introduced 
since 2011 in order to create a microfinance framework (Section 4.7.3). 
2.36.  Third, it is important that State contro ls/approvals and administrative procedures remain 
limited so as to minimize the associated costs. In this regard, reforming the numerous 
pre-investment control and approval procedures described in this report, including the 
"specifications" procedures
30 or that for obtaining "fiscal privilege", would certainly help enterprises 
make substantial savings. The authorities are aw are of this problem, and the 2011 launch of the 
Regulatory Guillotine Pilot project in the Ministry of Finance31 and its expansion to nine other 
Ministries in 2012 led to the identification of  254 customs formalities and 192 tax formalities for 
elimination or simplification, and more than two thirds of them are reported to have already been simplified or abolished. The Ministry of Financ e has created an e-register of customs and tax 
formalities.
32 
2.37.  Fourth, taxation in Tunisia is relatively low by international comparison, but this seems to 
result primarily from the large number of exemptions  rather than low base rates (Section 1.2). To 
reduce the tax burden uniformly, corporation tax was lowered from 35% to 25%. 
2.38.  Fifth, as described below, Tunisia maintain s a system that provides numerous forms of aid, 
which not only overlap but are costly to the State and have not decisively impacted investment. 
2.39.  Sixth, there is a persisting dualism betw een "wholly exporting non-resident " enterprises, 
which enjoy total freedom when it comes to foreign exchange transactions and capital transfers, as well as considerably reduced taxes on the one hand, and domestic enterprises, which are subject to all manner of restrictions, on the other (Sections 1 and 3.2.4). 
                                               
28 Law No. 93-120 of 27 December 1993 enacting the Investment Incentives Code, available at: 
http://www.tunisieindustrie.na t.tn/fr/download/CFGA/Code.pdf . See also the Order of the Minister responsible 
for industry and energy of 26 January 2004 updating the guide for private investors and promoters in the 
manufacturing and services sectors, viewed at: http://www.legislation.tn/sites/default/files/journal-officiel/ 
2004/2004F/Jo0092004.pdf . 
29 For further details, see OECD (2015. 
30 See, in particular, Chambre de Commerce & d'Industrie du Centre, Liste des cahiers de charges 2015 , 
viewed at: http://www.ccicentre.org.tn/liste_cahiers_charges.pdf . 
31 Order of the Minister of Finance of 22 November 2011. The project was expanded to another seven 
ministries in 2012 (Decree No. 2012-1682 of 14 August 2012), then to a further five in 2014 
(Decree No. 2014-3484 of 18 September 2014). 
32 Viewed at: http://www.registre.finances.gov.tn . WT/TPR/S/341 • Tunisia 
 
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  2.40.  Lastly, enterprises set up in Tunisia, including those engaged exclusively in export, are 
limited when it comes to hiring foreign em ployees (a maximum of four management and 
supervisory staff). The authorities have stated that numerous authorizations are granted in practice and that plans are therefore in place to re view these limitations so as to ease the transfer 
of skills and new technologies. Investors do indeed state that they find it necessary to hire foreign 
personnel, above all during company start-up phases in Tunisia, when the skills concerned are not available locally. 
2.5.2  Investment restrictions and controls 
2.41.  Under a 1961 Decree-Law, many commercial activities remain inaccessible to foreign 
natural and legal persons. The latter may, however, hold as much as a 50% stake in the capital of companies engaged in certain activities, provided  that they are managed by Tunisians. These 
activities are: buildings manager; commission agent, broker, commercial agent, consignee, 
general representative, general or sales agent, irrespective of the designation under which the activity is carried out; and commercial traveller.
33 This text has not been revised since 1985. 
2.42.  The Decree-Law (Article 8) prohibits foreigners from engaging in certain specified business 
activities, such as wholesale distribution and reta il trading, except where a waiver is granted by 
the Minister of Trade. If the activity is not govern ed by a specific instrument, foreigners wishing to 
engage in commercial activity are nonetheless required to obtain a foreigner’s trading permit, 
especially when it comes to government procurement, the extraction of raw materials, foreign exchange operations or the distribution of hydrocarbons.
34 This drastically reduces the 
opportunities open to foreign investment, as well as the potential employment it could generate. 
In practice, restrictions of this kind could also encourage the use of nominees and other 
non-transparent procedures to circumvent the law. Algerian and Moroccan natural and legal persons may engage in commerce in Tunisia without a foreigner’s trading permit, under the 
agreement between Tunisia and Algeria of 26 July 1963 and the agreement between Tunisia and 
Morocco of 9 December 1964; the approval of th e Ministry of Trade is nonetheless required.
35 
2.43.  Similarly, foreigners are not allowed, without prior State authorization, to hold more than a 
minority interest in construction companies, including the aspects of design, execution and 
follow-up of industrial and civil engineering wo rks, buildings and infrastructure, real estate 
promotion and construction proper. 
2.44.  The tasks of the Higher Investment Commission (CSI) were being reviewed in April 2016, as 
was the Investment Incentives Code (CII) (from which the former derives its legal basis). The 
CSI's main role is to approve the acquisition of shares in Tunisian enterprises by foreigners and to approve foreign direct investment support in sectors subject to its prior authorization.
36 The CSI 
reports to the Prime Minister; it grants approval if the investment "is of special importance or 
interest to the national economy". 
2.45.  Since end-2014, although CSI authorization is  still required for foreigners to acquire an 
equity stake of more than 50% in enterprises in "non-free" sectors, if an initial CSI authorization 
has been granted, there is no need to apply for a new one for acquisitions up to a new threshold of 66.66%. This notwithstanding, for 49 "non-free" ac tivities in portfolio investments, for the time 
being foreigners may not freely acquire shares in Tunisian enterprises, whether or not listed on the 
Tunis Stock Exchange, beyond a limit of 50% of the company shares. Foreign investments of 50% 
or more are subject to CSI approval, except for acquisitions that do not confer voting rights.
37 The 
sectors subject to authorization as of 2015 were: 
                                               
33 Decree-Law No. 61-14 of 30 August 1961, viewed at: 
http://www.commerce.gov. tn/Fr/image.php?id=31 . 
34 Ministry of Trade, viewed at: http://www.commerce.gov.tn/Fr/exercice-des-activites-commerciales-
par-les-etrangers_11_178 . 
35 Ministry of Trade, viewed at: http://www.commerce.gov.tn/Fr/exercice-des-activites-commerciales-
par-les-etrangers_11_178 . 
36 Decree No. 2014-3629 of 18 September 2014 on the composition, powers, organization and mode of 
operation of the Higher Investment Commission. 
37 Decrees Nos. 97-1738 of 3 September 1997 and 2005-793 of 14 March 2005. WT/TPR/S/341 • Tunisia 
 
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   goods and passenger transport, rail transpor t, maritime transport, and air transport; 
 communications; 
 education, teaching and vocational training; 
 property development; 
 cultural production and publishing; 
 the organization of conferences, seminars, fairs and exhibitions38; 
 commercial advertising39; and 
 security guard services. 
2.46.  Consequently, foreign investment in most of these activities, unless "wholly 
export-oriented", is subject to authorization under a vast array of different regulations.40 This is 
likely to discourage not just trade in services but foreign investment as well.41 The authorities have 
announced that the CSI is to be replaced by a National Investment Council and a National 
Investment Authority. 
2.47.  Direct investment in most manufacturing industries and in certain service activities (mainly 
financial services, insurance, and tourism) is open to foreigners and eligible under the CII, which 
specifies, in a positive list, the sectors eligible and the corresponding incentives. However, manufacturing industries subject to prior State authorization include, for example, oil-refining and 
the production of pharmaceuticals (also produced  by the State-owned enterprise SIPHAT). Some 
other manufacturing activities are subject to pr ior authorization if they entail supplying the 
domestic market and are not for export. These include mechanical carpet weaving; brewing, malting and wine-making; flour and meal milling; edible oil refining; fabrication of bars, angles, 
shapes and sections, and concrete reinforcing bars; teasing; and tobacco production. 
2.48.  Under current legislation, many activities are subject to "specifications"
42, the aim of which 
is to ensure compliance with technical regulations or quality standards; however, most of the 
procedures prescribed in these specifications call for prior authorization and constitute a further 
barrier to entry. Activities subject to sp ecifications as of 2015 include the following: 
 construction companies; 
 dealers of cars and other vehicles; 
 customs clearance warehouses and bays (Section 3.1.3); 
 export warehouses and bays (Section 3.1.3); 
 nurseries and kindergartens; 
 pipeline transport; 
 radio and television broadcasting services; 
 tourism and travel agencies; 
 catering and special events in connection with archaeological and historical monuments; 
 creation of museums; 
 establishment of libraries; 
 production of multimedia material with cultural content; 
 cultural centres, cultural fairs; 
 creation of theatre companies; 
 leisure centres for families and children; 
 complexes for young people and children; 
 residential and camping centres; 
 sport centres for internships; 
 sports medicine centres; 
 education and fitness centres; 
 advertising and sponsorship in leisure projects; 
 prospecting and drilling other than for oil; 
 housing projects; and 
 organization of sporting and youth events. 
                                               
38 Decree No. 94–1747 of 29 August 1994. 
39 Subject to authorization under Law No. 2010-13 of 22 February 2010. 
40 Law No. 93-48 of 3 May 1993. Decrees Nos. 97-1738 of 3 September 1997 and 2005-793 of 
14 March 2005. The APII website lists the ac tivities that require authorization. 
41 Eby Konan, D. and Maskus, K. (1999). 
42 The "specifications" are contemplated in Law No. 2007-69 of 27 December 2007 on economic 
initiative, as amended by Law No. 2009-71 of 21 December 2009 relating to the Finance Law for the 
year 2010. See, in particular, Chambre de Commerce & d'Industrie du Centre, Liste des cahiers de charges 
2015, viewed at: http://www.ccicentre.org.tn/liste_cahiers_charges.pdf . WT/TPR/S/341 • Tunisia 
 
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  2.5.3  Investment incentives 
2.49.  Foreigners may invest in the activities listed in Decree No. 94-492 of 28 February 1994 
establishing the lists of activities in the sectors co ntemplated in Articles 1, 2, 3 and 27 of the CII; 
in these cases, foreigners are not required to obtain a foreigner’s trading permit and it suffices for 
them to file a declaration of activity with the APII, in the same way as nationals. 
2.50.  The Tunisian system of investment ince ntives comprises over 20 mechanisms. However, 
besides the protracted nature of procedures and the multiplicity of parties involved, the scope and 
effectiveness of these mechanisms are also limite d by the large number of laws and accompanying 
amendments (30 amendments to the Code since 1993), and implementing regulations 
(33 implementing decrees that have been amended 150 times). Hence, Decree No. 94-492 has been amended by Decrees Nos. 95-1095, 96-1234, 96-0632, 96-229, 97-503, 97-783, 98-29, 
98-2094, 2000-821, 2001-1254, 2001-2444, 2002-0518, 2003-1676, 2004-0008, 2004-1630, 
2004-2129, 2005-2856, 2006-1697, 2007-1398, 2007-2311, 2007-4194, 2008-3961, 2009-2751, 2010-825, and 2010-2936. Since 2004, a guide for private investors and promoters in the 
manufacturing industry and services sectors has brought together the various laws and 
regulations, whose application depends on whether the investment is in a "resident" or "non-resident" enterprise, is direct or portfolio, or relates to "wholly export-oriented" activities 
(Section 3.2.4).
43 
2.51.  As previously mentioned, the authorities have stated that investment legislation is being 
reviewed, and a new investment code is being prepared. The Government now realizes that the current provisions have not allowed private investment to develop as dynamically as in other 
comparable countries, and that there has been an alarming decline in the total share of investment 
(public and private, including foreign investment) in GDP since 2008 (Table 1.1).
44 
2.52.  According to the same source, tax and financial concessions cost about TND 1.5 billion per 
year, or about 8.3% of annual tax revenue and 2%  of GDP. Besides, 64% of the tax concessions 
accorded (TND 729 million in 2014) go to export promotion; in addition, 6.5% of financial concessions (TND 20 million, mainly through FOPRODEX and the Export Market Access Fund 
(FAMEX)) are also allocated to export promotion. Fu rthermore, it is believed that 90% of the tax 
concessions have benefited a mere 10% of enterprises. Job creation has been weak, in that new jobs generated through the concessions do not exceed 2% of jobs created in the services and industrial sectors. The cost of creating a single job is about TND 30,000 in concessions. 
2.53.  A consolidated text on the general inve stment regime would clarify and lend greater 
transparency to the conditions under which investors operate. The addition of relevant provisions, including on legal remedies available to invest ors, would supplement this legislation to great 
advantage, thereby rendering it effective and credib le. The agricultural, banking, insurance, mining 
and hydrocarbons sectors are currently excluded from the CII, and governed by sector-specific legislation. 
2.5.4  Other tax and customs exemption schemes  
2.54.  In addition to the concessions available under the CII, the legislative framework provides for 
a package of tax and customs exemptions and facilitated foreign exchange measures for "non-resident" (or "offshore") enterprises that sell their products and services mainly to (other) 
non-residents, whether in Tunisia or abroad (Box 1.1). The principal export manufacturing scheme 
is that of economic activity parks (Section 3.2. 4.2). Similar regulations exist for the benefit of 
offshore mining or hydrocarbons companies, clinics for non-residents, offshore banks, offshore 
insurance, these being the principal offshore services sectors. 
2.55.  These schemes, which can be cumulated with  CII concessions, are not currently available to 
resident enterprises, whence the dichotomy between these exporting enterprises, which operate 
on highly concessional terms and often benefit from  State subsidies, and the rest of the economy, 
                                               
43 Guide de l'investisseur étranger en Tunisie , viewed at: http://www.investintunisia.tn . 
44 Ministry of Development, Investment and International Cooperation, Projet du nouveau Code 
d'investissement , viewed at: 
http://tunesien.ahk.de/fileadmin/ahk_tunesie n/04_PR_Service/NL_2015/06_2015/20152705-Code_d_investiss
ement-FR-V0.8.pdf . WT/TPR/S/341 • Tunisia 
 
- 37 - 
 
  which is especially disadvantaged by all manner of restrictions (currency, tax, access to credit, 
capital movements, hiring, etc.). 
2.56.  Second homes purchased with convertible currency by foreign non-residents or Tunisians 
are exempt from registration fees and stamp duty  when they change hands. Effects and furniture 
for equipping second homes in tourist areas, purc hased with hard currency by non-residents, are 
admitted free of import duty and taxes. Buyers ar e assured of being able to transfer abroad funds 
used for these purchases in the event of resale. 
2.5.5  International investment agreements and conventions 
2.57.  With respect to international investment, Tunisia has acceded to a number of international 
conventions, in particular, those of the Multilat eral Investment Guarantee Agency (MIGA) and the 
International Centre for Settlement of Investment Disputes (ICSID). It has also signed bilateral 
mutual investment promotion and protection agreements with some 50 countries.45 The 
agreement with Switzerland was signed in October 2012 and replaced that of 1961.46 This is the 
only agreement signed since 2006, apart from the one signed with Algeria (which has not entered 
into force). The negotiations on a Deep and Comprehensive Free Trade Agreement (DCFTA) 
between the EU and Tunisia include an investment component. Most of these bilateral investment 
promotion and protection agreements generally ensure that the investments concerned receive 
fair, equitable and non-discriminatory treatment, MFN treatment and that the rights of investors 
are protected in the event of expropriation. The latter must be non-discriminatory and in the public interest, guarantee the legality of the procedure and provide for compensation. 
2.58.  As pertains to international arbitration, th e investor may, in the event of a dispute, choose 
between recourse to the ICSID or to an ad hoc tribunal set up in accordance with the Arbitration 
Rules of the United Nations Commission on International Trade Law (UNCITRAL). Almost all of these agreements contain investor-State dispute settlement provisions. 
2.59.  Tunisia has signed international agreements for the avoidance of double taxation with some 
50 countries, including neighbouring countries and most OECD countries. These agreements contain provisions on corporation or income tax, and the exchange rate regime. In May 2013 
Tunisia signed the OECD Convention on Mutual Administrative Assistance in Tax Matters.
47 
2.60.  In 2008 Tunisia ratified the United Nations Convention against Corruption (UNCAC).48 It 
then became the 44th country to accede to the OECD Declaration on International Investment and 
Multinational Enterprises in May 2012.  In adhering to the Declaration, Tunisia undertook to accord 
national treatment to foreign investors, with the exception of those on a negative list notified upon 
accession and regularly updated, and to encourag e responsible corporate behaviour. In exchange, 
other parties adhering to the Declaration guarantee that Tunisian investors abroad will be accorded 
equivalent treatment. In late 2012 Tunisia signed the OECD Declaration on Propriety, Integrity and 
Transparency in the Conduct of International Business and Finance.49 
 
 
                                               
45 For a list of these agreements, see the website of  the Agency for the Promot ion of Industry, viewed 
at: http://www.investintunisia.tn/Fr/accueil_46_33 . See also UNCTAD, Division on Investment and Enterprise, 
viewed at: http://investmentpolicyhub.unctad.org . 
46 Federal Government, viewed at: http://www.admin.ch/opc/fr/federal-gazette/2013/1287.pdf . 
47 Viewed at: http://www.oecd.org/fr/ctp/echange-de-renseignements-fiscaux/conventionconcernant 
lassistanceadministrativemutuelleenmatierefiscale.htm . 
48 Viewed at: https://www.unodc.org/unodc/en/ treaties/CAC/signatories.html . 
49 Viewed at: http://acts.oecd.org/Instruments/ShowInstrumentView.aspx?InstrumentID=261&Lang 
=fr&Book=False . WT/TPR/S/341 • Tunisia 
 
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  3  TRADE POLICIES AND PRACTICES BY MEASURE 
3.1  Measures directly affecting imports 3.1.1  Customs procedures 3.1.  Since Tunisia's previous Trade Policy Review in 2005, the country has taken measures to 
facilitate trade and thus lessen the time needed for customs clearance of imports. New trade 
facilitation measures have been introduced with the aim of making customs clearance paperless, for example, through electronic processing of cust oms documents, acceptance of digital signatures 
and electronic payment of duties and taxes.
1 The creation of the Tunisie Trade Net (TTN) electronic 
single window and the "single form" ( liasse unique ) project for sending and receiving customs 
declarations, foreign trade attestations and technical import control documents have also played a positive role. 
3.2.  Under the project to streamline fiscal and customs formalities agreed between the Tunisian 
Government, on the one hand, and the World Bank, the African Development Bank, the European Union (EU) and the French Development Ag ency, on the other, it is planned to simplify 
close to 77% of the formalities identified and e liminate 30 procedures. In March 2016, this project 
was partly implemented with the streamlining of procedures and shorter time-limits, although all 
procedures have not yet been computerized, for example, those concerning the granting of fiscal 
concessions. Streamlining import procedures also includes introduction of the status of authorized 
economic operator (AEO) and focusing on a posteriori rather than a priori controls, employing risk 
management, and the preparation of guidebooks for the various customs procedures. Wholly exporting enterprises may apply to become AEOs. 
3.3.  Tunisia has notified its Category A meas ures in connection with the Agreement on Trade 
Facilitation under: Article 1 on the publication and availability of information, Article 4 on 
procedures for appeal or review, Article 9 on the movement of goods intended for import under 
customs control, Article 11 on freedom of transit (except for the availability of a physically 
separate infrastructure for goods in transit), Article 12 on customs cooperation, as well as specific paragraphs in other Articles as identified in its notification to the WTO.
2 
3.4.  Any natural or legal person may import goods into Tunisia for their own account. 
Nevertheless, acting as a trader, including an international trader (import and export) as distinct from engaging in production is restricted to Tunisian nationals.
3 The same applies to wholesale and 
retail trade activities. Foreign natural or legal persons may, however, set up international trading 
companies with the purpose of importing, exportin g, trading or international brokerage provided 
that at least 30% of the company's annual turnover is derived from the export of goods of Tunisian origin.
4 I n  t h e  c a s e  o f  d o m e s t i c  t r a d e  o p e n  t o  foreigners, a foreigner's trading permit 
must be obtained from the Ministry of Trade (Section 2.5.2). 
3.5.  Any person wishing to offer customs clearance services (for example, as a transit agent) 
must be approved as a customs broker. Approval  is given by the Minister of Finance for an 
indefinite period and is subject to certain conditions, including being a Tunisian national, holding a 
university degree or equivalent diploma, and passing a professional capacity test.5 Approval as a 
customs broker is issued ad personam  and may not be loaned, leased or ceded. It is not 
compulsory to use the services of a customs brok er for importation or exportation. According to 
Article 108 of the Customs Code, the remuneration due to a customs broker is agreed between the 
client and the broker in accordance with pricing legislation. 
                                               
1 Articles 3 and 128 of the 2008 Customs Code, viewed at:  
http://www.douane.gov.tn/index.php?id=688&L=-1 . 
2 WTO document WT/PCTF/N/TUN/1 of 4 September 2014. 
3 Decree-Law No. 61-14 of 30 August 1961. 
4 The percentage is 50% if the trading company's total sales amount to less than TND 1 million. Law 
No. 96-59 of 6 July 1996, amending and supplementing Law No. 94-42 of 7 March 1994, establishing the 
regime applicable to the activities of international trading companies, viewed at: 
http://caipe.tunisieindustrie.nat.tn/IMG/pdf/textes_juridiques-_Stes_Commerce_international.pdf . 
5 Articles 102-107 of the 2008 Customs Code. WT/TPR/S/341 • Tunisia 
 
- 39 - 
 
  3.6.  The Directorate-General of Customs (hereina fter "the Customs"), under the authority of the 
Ministry of Finance, is responsible for administering and enforcing the customs regulations.6 Any 
amendment to these regulations must be published in the Journal Officiel (Official Journal).7 
Tunisia has reformed its customs procedures since 2005, with the enactment of a new Customs 
Code in 20088 and a series of decrees and orders determining the procedures for implementing 
certain Articles of the new Customs Code, streamlining the internal transit procedures, inter alia , 
and introducing regulations for determining the origin of goods or the procedures for submitting 
proof of origin. These are based on internatio nal regulations, notably those of the revised 
Kyoto Convention and the EU Customs Code (for  customs procedures), and include a section 
(Title 16) on the establishment of the Customs Conciliation and Expertise Commission  (CCED) as 
the mandatory channel and procedure before turning to the courts.9 As of March 2016, the CCED 
was not yet operating. 
3.7.  As part of the modernization of control te chniques and the facilitation of customs clearance 
procedures, since 2004 the Customs has followed a risk management-based control policy so as to 
be consistent with Chapter 6 of the Guide lines on the General Annex to the revised 
Kyoto Convention (Customs control) and thus avoid overlapping inspection procedures and expedite clearance. Since 2006, the Customs has calculated the average time taken for clearance 
and how long goods remain under customs control, using a World Bank methodology. The average 
dwell time for goods at the Customs fell from 9.6 days in 2006 to 3.8 days in 2015. The average customs clearance time in 2015 was 0.75 days for all the various procedures and 2.3 days for the clearance for home use procedure. As regards technical control of imports, the time required at 
the Ministry of Trade level is 48 hours if all the documents are in order. 
3.8.  One of the recent developments, the Au tomated Customs Information System (SINDA) is 
used to deal with commercial imports and exports and has been connected to the "single form" 
platform sponsored by the TTN. By March 2016, 22,339 operators had been connected to the TTN 
platform. The information needed to complete th e customs declaration is set out on the Customs 
website. In 2015, all customs declarations were handled electronically and all imports declared 
electronically. There are no more manual declarations. 
3.9.  All goods imported or exported must be the subject of a detailed declaration assigning a 
customs procedure to them. The detailed declaration must be submitted upon arrival of the goods at the customs bureau or at the latest 15 days afterwards. Article 80 of the new Customs Code 
reaffirms the provision introduced by the 2004 Finance Law allowing the goods manifest (the main 
document required by the Customs) to be filed in advance before the goods arrive at the port or airport. This possibility has been put into practice since April 2005. The manifest is forwarded 
electronically, together with requests for "fisca l privilege" (Section 3.1.2.6). According to the 
authorities, 80% of operators make use of advance manifests and a project is under way to make them compulsory. 
3.10.  To facilitate customs clearance, economic operators may establish customs clearance 
warehouses and bays (MAD) and export warehouses and bays (MAE). These were created in 1981
10 and enable imported goods to be stored temporarily (without immediately declaring them 
in detail), as well as goods for which declaration formalities have been completed and to which a 
customs export or re-export procedure has been assigned. The legal provisions can be found in 
Articles 82 to 86 of the Customs Code and the Order of the Minister of Finance of 
2 September 200211, which makes the creation, exploitation and operation of the MAD and MAE 
                                               
6 Customs information was viewed on the Customs website at:  http://www.douane.gov.tn . 
7 The Official Journal is published in Arabic and French. It was viewed on the website of the Centre 
national universitaire de documentation scientifique et technique (National Academic Centre for Scientific and 
Technical Documentation) at: http://www.cnudst.rnrt.tn/index.html . 
8 The Customs Code was enacted by Law No. 2008- 34 of 2 June 2008 and entered into force in 
January 2009, viewed at:  http://www.douane.gov.tn/index.php?id=688&L=-1 . 
9 Order of the Minister of Finance of 10 March 2009 determining the criteria for the operation of the 
CCED and the fees payable to experts, viewed at: http://www.douane.gov.tn/fileadmin/lois_et_reglements/TA_2008/FR/2009-03-
10_Arrete_commission_de_conciliation.pdf . 
10 Article 29 of Law No. 81-100 of 31 December 1981. 
11 Order of the Minister of Finance of 2 September 2002 approving the general specifications for the 
creation, exploitation and operation of customs cleara nce warehouses and bays an d export warehouses and WT/TPR/S/341 • Tunisia 
 
- 40 - 
 
  subject to compliance with the terms and condit ions drawn up by the Customs. At end-2015, 
76 MADs and MAEs were operating. 
3.11.  Since 1994, it has no longer been necessary to obtain authorization from the Central Bank 
in order to obtain foreign currency to finance imports of goods. The import certificate required up 
until 2006 was eliminated by Decree No. 2006-2619 of 2 October 2006.12 Only a commercial 
invoice domiciled with an approved intermediary is required for each import. 
3.12.  Declarations filed with the Customs are automatically sorted by SINDA in order to assess 
the risk posed by each import or export operatio n and are directed to a control channel according 
to the level of risk, taking into account certain criteria, for example, the nature and value of the product, its origin and the importer. Goods deemed to be of low risk are earmarked for the "green 
channel" and are released at once; the release order (BAE) is issued automatically with a summary 
check of the documents submitted or transmitted via the TTN. According to the information 
provided by the Customs, in 2015, 71% of customs declarations were directed towards the green channel, compared to 30% in 2004. 
3.13.  Goods designated for the "orange channel"  are deemed to pose an average risk and are 
subject to document checks. Those sent to the "red channel" are regarded as high-risk and undergo physical inspection. The objective of the Cu stoms is to keep the physical inspection ratio 
below 10% of the number of declarations filed. At end-2015, declarations directed towards the red 
channel accounted for 8.75% of the total. Inspection may only involve x-raying the entire container, but may also frequently involve x- raying and opening each package. The goods 
inspected are stored in the operators' warehouses before receiving a provisional release 
authorization (APE) or an authorization of release for consumption, which may often take up to 
11 days. Issuance of an APE means that further technical controls or physical inspections must be carried out before the goods can be placed on the market. 
3.14.  While awaiting implementation of the CCE D, three commissions are responsible for settling 
disputes relating to value, tariff classification or  the origin of goods. According to the authorities, 
these commissions handle some 250 cases each year, mainly in relation to classification. If there is 
disagreement, the operator may request that his case be reviewed or may bring the matter before 
the competent court. 
3.15.  Tunisia confirms that it has applied the WTO Customs Valuation Agreement since 
August 2001.
13 The WTO provisions on customs valuation have been embodied in Articles 22 to 35 
of the new Customs Code.14 According to the authorities, 96% of declarations 
(i.e. 52,000 declarations) are dealt with on the basis of the transaction value cited by the declarant; if this value is rejected, the Customs adjusts it using the methods set out in the 
Agreement. It must inform the importer in writing of its final decision and the underlying reasons 
within a reasonable period. 
3.16.  The problems encountered by the Customs in implementing the Agreement concern in 
particular providing proof in the case of transactions with countries with which Tunisia has not 
signed the relevant agreements on administrative assistance. Following the revolution and also because of the disturbances in Libya, smuggling ha s greatly increased over the past five years. It 
affects the country as a whole, but more especially the border areas, and appears to be in the 
hands of organized bands with warehouses, fleets of trucks, suppliers and an entire distribution 
network. The major products smuggled include liquor, tobacco, hydrocarbons, domestic electrical appliances, used clothing and foot wear, as well drug trafficking. 
                                                                                                                                               
bays, viewed at:  http://www.legislation.tn/sites/default/files/fraction-journal-officiel/2002/2002F/074/ 
TF20028864.pdf . 
12 Decree No. 2006-2619, amending Decree No. 94-1743 of 29 August 1994 determining the 
requirements for engaging in fore ign trade transact ions, viewed at: http://www.bct.gov. tn/bct/siteprod/ 
documents/dec2006261920.pdf . 
13 Law No. 2001-92 of 7 August 2001, amending and supplementing the Customs Code, and 
WTO documents G/VAL/N/1/TUN/2 of 28 April 2009 and G/VAL/N/1/TUN/3 of 12 May 2011. 
14 The implementing regulations are contained in the Order of the Minister of Finance of 
28 January 2009, viewed at:  
http://www.douane.gov.tn/fileadmin/lois_et_reglements/TA_2008/FR/TA_2008_3.pdf . WT/TPR/S/341 • Tunisia 
 
- 41 - 
 
  3.17.  To combat this scourge, in April 2014 the Tunisian Government introduced a national plan 
to combat smuggling, whose goals are to step up  controls at the borders with Algeria and Libya 
and in commercial ports; the decentralization and development of border regions; the creation of 
free zones in certain border areas (for example,  the Ben Guerdane free zone); cooperation with 
neighbouring countries in combating smuggling; the revision of customs tariffs and taxation of 
goods affected by smuggling, and of the regula tory texts. This strategy was boosted by the 
adoption of Decree No. 2016-101 of 11 January 2016 on the creation of a national commission and 
regional anti-fraud commissions. 
3.1.2  Customs levies 3.1.2.1  Overview 3.18.  Various duties and taxes are payable on imported goods, the main ones being customs 
duty, value added tax (VAT) and consumption tax (e xcise duty) (Sections 3.1.2.2 to 5 below). The 
revenue earned from the various duties and taxe s levied at the customs level rose between 2005 
and 2015 (Table 3.1) owing to the increase in VAT and consumption tax. According to the 
authorities, the increase in VAT revenue, which yields the most in terms of overall revenue, is 
mainly attributable to the depreciation of the dinar. In 2014, fiscal revenue from imports accounted for close to one quarter of the State's total earnings from taxes (Chart 3.1). 
Table 3.1 Revenue from import duties and taxes, 2005-2015 
(TND million) 
Duties and taxes 2005 2006 2007 2008  2009  2010  2011  2012  2013 2014 2015  
Customs duty 505.9  489.9  514.3  584.7   520.2  563.8  375.4  716.6  727.9 784.2 800.0  
VAT  .. .. .. .. .. 2,022.3  1,314.2  2,340.9  2,442.3 2,656.4 .. 
Consumption tax  .. .. .. ..  .. 768.0  497.8  797.0  789.2 854.4 112  
Other indirect taxes  .. .. .. .. .. 355.7  247.1  434.4  459.9 580.9 .. 
Total 2,161.0 2,289.2 2,467.9 2,971.1  3,008.6  3,709.8  2,434.5  4,288.9  4,419.3 4,875.9 4,489.0  
.. Not available. 
Source: Ministry of Finance website:  http://www.finances.gov.tn/ind ex.php?option=com_content&view 
=article&id=121&Itemid=302&lang=fr . 
3.19.  Customs duty and other import taxes are frequently modified, usually in connection with the 
country's finance laws. Article 65 of the new Constitution no longer allows the duties and taxes 
applicable to certain products to be increased,  reduced or suspended by specific decrees. Any 
reduction or suspension may be decided in the finance laws, which means that the texts are more transparent and predictable. 
3.20.  Four new taxes have been introduced since 2005: the environmental protection tax, the tax 
to promote the creation of literature and the arts, the tax on second-hand engines and spare 
parts, and the tax on lamps and tubes. 
3.21.  The Tunisian tariff for 2015 is based on the 2012 version of the Harmonized Commodity 
Description and Coding System (HS).
15 It includes 11,499 9-digit lines in Chapters 1 to 97 of the 
HS 2012. The 1996 bilateral agreement with the EU (S ection 2.4.2) has led to the Tunisian tariff 
nomenclature's full harmonization with the EU combined nomenclature: in 2016, 100% of the 
8-digit tariff lines were identical. 
3.22.  Customs duty is imposed on the customs value (c.i.f.) and accounted for 4.3% of the 
State's total revenue in 2015 (Chart 3.1). This percentage has been falling since 2005 (6.4%), with some fluctuations in 2012 (4.8%) and 2014 (4.7%). This is attributable to a number of 
factors, including the gradual lowering of tariffs on non-agricultural products as part of the 
agreement with the EU, and the larger number of  customs duty exemptions given to domestic 
industries for the import of their inputs. 
                                               
15 The Customs has placed most of the legislative texts on customs matters (for example, those on 
products subject to technical import control, excluded from the free import regime) on electronic media, even 
when they refer to earlier nomenclatures. WT/TPR/S/341 • Tunisia 
 
- 42 - 
 
  Chart 3.1 Government revenue, 2014  
% 
Income tax
20.2%Corporation tax
20.2%Domestic VAT
10.6%Domestic consumption 
tax
4.3%Other
11.5%Non-fiscal revenue
8.7%
Customs duty
4.3%VAT
13.0%Consumption tax
4.2%
Other
2.9%Imports
24.4%
Total revenue: TND 20.4 billion
 
Note: AFL 2014. 
Source: WTO Secretariat calculations based on information provided by the Ministry of Finance, viewed at: 
http://www.finances.gov.tn/index.php?option=com_content&view=article&id=134&Itemid=304&lan
g=fr; et données fournies par les autorités .  
3.1.2.2  Most-favoured-nation applied tariff (MFN) 
3.23.  The main features of Tunisia's MFN tariff are shown in Table 3.2. The rates are exclusively 
ad valorem.  
Table 3.2 Structure of MF N duties, 2005, 2015 and 2016  
(%)  
 2005 2015 2016 Bound ratea 
1. Bound tariff lines (% of all tariff lines) n.a.  n.a. n.a. 59.2  
2. Simple average of MFN applied rates 31.3 18.2 14.1 66.7 
Agricultural products (WTO definition) 66.8  34.2 32.1 120.8  
Non-agricultural products (WTO definition) 22.6 14.2 9.6 39.2 
Agriculture, hunting, forest ry and fishing (ISIC 1) 63.0  32.4 30.5 123.5  
Mining and quarrying (ISIC 2) 12.7 2.4 2.9 24.5 
Manufacturing (ISIC 3) 30.0  17.4 13.1 61.6  
3. Duty-free tariff lines (% of all tariff lines) 15.0 26.9 46.6 0.0 
4. Simple average rate (dutiable lines) 37.3  24.9 26.4 66.7  
5. Non- ad valorem  tariffs (% of all tariff lines) 0.0 0.0 0.0 0.0 
6. Non- ad valorem  tariffs with no AVEs (% of all tariff lines) 0.0  0.0 0.0 0.0  
7. Tariff quotas (% of all tariff lines) 1.6 1.3 1.3 1.3 
8. Domestic tariff peaks (% of all tariff lines)b 5.5  0.0 0.0 0.0  
9. International tariff peaks (% of all tariff lines)c 64.7 46.0 53.0 59.1 
10. Overall standard deviat ion of applied rates 30.4  14.2 14.4 46.5  
11. "Nuisance" applied rates (% of all tariff lines)d 0.0 0.0 0.0 0.0 
Note: The 2016 tariff is composed of 11,502 tariff lines (9-digit level, according to the HS12 
nomenclature). The 2015 tariff is composed of 11,499 tariff lines (9-digit level, according to the 
HS12 nomenclature). The 2005 tariff is composed of 16,232 tariff lines (11-digit level, according to 
the HS02 nomenclature). The calculations are based on the national tariff line level, with ex-quota rates where applicable. 
a The final bound rates have been provided by the authorities (9-digit level, according to the 
HS12 nomenclature). 
b Domestic tariff peaks are those exceeding thr ee times the overall simple  average applied rate. 
c International tariff peaks are those exceeding 15%. d Nuisance rates are those greater than zero, but less than or equal to 2%. 
Source: WTO Secretariat calculations based on data provided by the authorities. WT/TPR/S/341 • Tunisia 
 
- 43 - 
 
  3.24.  The simple average MFN applied rate fell from 31% in 2005 to 14.1% in 2016. The number 
of rates decreased from 15 (0-150%) in 2005 to 6 in 2016, ranging from zero to 36%. The modal rate (the most common) is zero (Chart 3.2). The standard deviation also fell by over half, from almost 30% in 2005 to 14% in 2016, indicating lesser dispersion of rates (Table 3.2). In 2016, 
Tunisia allowed close to 47% of its tariff lines duty-free entry for the products concerned, 
compared to 27% in 2015 and 15% in 2005. This corresponds to 9.1% of tariff lines for agricultural products and 56% for non-agricultural products (Table 3.3). 
Chart 3.2 Trend of average customs duty, 2005-2016  
% 
150 150
73
60
36 36 36 36 36 36 3631.344.7
26.124.7
22.9
18.8 18.718.2
16.418.2
14.1
0.020.040.060.080.0100.0120.0140.0160.0
0.05.010.015.020.025.030.035.040.045.050.0
2005 2006 2007 2008 2009 2010 2011 2012 2013 2015 2016Maximum  rate (right‐hand scale)
Simple average rate
 
 
Note: The averages have been calculated on the basis of 9-digit tariff lines in the HS, with out-of-quota 
rates, where applicable. The tariff data for 2014 have been not notified to the Integrated Data Base (IDB). 
Source: WTO Secretariat calculations based on data prov ided by the authorities; and the WTO Tariff Analysis 
Online (TAO) database. 
3.25.  The average tariff on agricultural products (WTO definition) is 32.1% in 2016, less than half 
the figure of 67% in 2005 (Table 3.2).16 Tunisia has therefore substantially lowered its MFN 
agricultural duties since its trade policy was last reviewed in 2005. This was boosted by the streamlining of customs procedures introduced following Tunisia's agreements with the EU. The average rate applicable to non-agricultural products (9.6%) has also dropped sharply in 
comparison with 2005. This reduction is mainly a reflection of the lower tariffs on all categories of 
products, more especially those on wood and paper, clothing, leather and footwear. 
3.26.  Overall, the level of protection has fallen greatly for most sectors. The groups of products 
which show the largest reductions are products of animal origin, dairy produce, fruit and 
vegetables, and cereals (Chart 3.2). Since 2005, 425 Tunisian tariff lines, representing 3.7% of the total, have seen an increase in customs duty. Most of these lines are to be found in: Chapter 4 
of the HS (milk and dairy produce), Chapter 12 (oilseeds and oleaginous fruits), Chapter 15 
(animal or vegetable fats and oils) and Chapter 23 (residues and waste from the food industries). The same applies to all lines in Chapter 13 (gums, resins and other vegetable saps and extracts), and to more than half the lines in Chapter 24 (tobacco). 
                                               
16 These averages have been calculated on the basis of the WTO definition of agricultural products, 
taking into account only ex-quota rates. WT/TPR/S/341 • Tunisia 
 
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  Table 3.3 Brief analysis of MFN rates, 2005, 2015 and 2016 
(%) 
 Simple average rate (%) 
2016 Range 
of rates (%)  
2016 
Duty-free 
tariff lines 
(%)a 2005 2015 2016 
Total 31.7 18.2 14.1 0 - 36 46.6 
Harmonized system (HS)      
Chapters 1 to 24 65.7 35.5 33.8 0 - 36 4.0 
Chapters 25 to 97 21.8 12.9 8.1 0 - 20 59.7 
By WTO definition       
Agriculture 66.8 34.2 32.1 0 - 36 9.1 
Animal products 91.8 36.0 36.0 36.0 0.0 
Dairy produce 95.3 36.0 33.3 20 - 36 0.0 
Fruit, vegetables, plants 87.3 36.0 34.6 0 - 36 3.3 
Coffee, tea 51.0 36.0 33.2 0 - 36 7.8 
Cereals and other preparations 76.2 35.5 27.4 0 - 36 22.8 
Oilseeds, fats and oils 41.7 32.4 31.4 0 - 36 5.3 
Sugar and confectionery 44.2 36.0 36.0 36.0 0.0 
Beverages and tobacco 48.3 35.9 35.9 15 - 36 0.0 
Cotton 0.0 0.0 0.0 0.0 100.0 
Other agricultural products 35.1 24.7 21.8 0 - 36 38.7 
Non-agricultural products 22.6 14.2 9.6 0 - 36 56.0 
Fish and fish products 40.2 34.5 33.2 0 - 36 3.7 
Metals and minerals 22.4 10.8 7.3 0 - 20 63.5 
Chemicals 15.5 6.0 3.3 0 - 20 83.6 
Wood, paper, etc. 31.6 20.1 13.1 0 - 20 34.7 
Textiles 26.4 14.9 11.4 0 - 20 43.2 
Clothing 42.4 29.5 19.5 0 - 20 2.4 
Leather, footwear, etc. 32.8 23.0 15.2 0 - 20 23.9 
Non-electrical machinery 12.5 8.8 4.9 0 - 20 75.4 
Electrical machinery 24.0 17.7 9.3 0 - 20 53.3 
Transport equipment 18.3 14.4 9.7 0 - 20 51.7 
Other manufactures n.e.s. 23.6 12.4 6.0 0 - 20 70.1 
Petroleum 3.9 7.4 2.6 0 - 20 87.0 
By ISIC sectorb      
Agriculture, hunting, forestry 
and fishing 63.0 32.4 30.5 0 - 36 12.5 
Mining and quarrying 12.7 2.4 2.9 0 - 20 85.4 
Manufacturing 30.0 17.4 13.1 0 - 36 48.5 
By level of processing      
Raw materials 45.5 25.9 22.5 0 - 36 35.1 
Semi-finished products 21.5 10.6 8.5 0 - 36 63.0 
Finished products 33.3 20.3 15.1 0 - 36 41.2 
Note:  The 2016 tariff is composed of 11,502 tariff lines (9-digit level, according to the 
HS12 nomenclature); the 2015 tariff is composed of 11,499 tariff lines (9-digit level, according to the HS12 nomenclature); and that of 2005 of 16,232 tariff lines (11-digit level, according to the 
HS02 nomenclature). The calculations are based on th e national tariff line level, excluding in-quota 
rates. 
a Percentage of all lines. 
b International Standard Industrial Classification of All Economic Activities (ISIC) (Rev.2), excluding 
electricity, gas and water (one tariff line). 
Source: WTO Secretariat calculations based on data provided by the authorities. 
3.27.  International tariff peaks (rates exceeding 15%), which accounted for around 65% of all 
tariff lines in 2005, represented 46% of all tariff lines in 2015, before rising to 53% in 2016. 
3.28.  Using the ISIC definition, the average tariff in the agricultural sector is 30.5%, 2.9% in 
mining and quarrying and 13.1% in manufacturing (Table 3.3). The tariff also shows mixed escalation overall, with average tariffs of 22.5%  on raw materials (because of the protection 
accorded to agricultural production), 8.5% on semi-finished products and 15.1% on finished WT/TPR/S/341 • Tunisia 
 
- 45 - 
 
  products (Table 3.3). Closer examination, however, shows positive tariff escalation in some 
industries such as textiles and clothing, wood and articles of wood, and non-metallic mineral products; and positive escalation from raw materials to semi-finished products and then negative escalation to finished products in the food in dustry (including beverages and tobacco), and the 
paper, printing and publishing industries (Chart 3. 3). This type of structure makes it necessary to 
grant various benefits (including fiscal and customs concessions) to the disadvantaged exporting industries and makes for inefficient allocation of resources. 
3.29.  The 2016 Finance Law limits customs duty on imported goods so as to combat smuggling 
and the informal economy. Only two rates of customs duty apply: zero on raw materials, semi-finished goods and capital goods with no locally manufactured equivalent; and 20% on consumer goods, except for agricultural products (36%).
17 
Chart 3.3 MFN applied rates by WTO group of products, 2005, 2015 and 2016  
0102030405060708090100
1 2 3 4 5 6 7 8 9 1 01 11 21 31 41 51 61 71 81 92 02 12 22 32 42005 2015 2016%
1 Agriculture
2 Animal products3 Dairy products
4 Fruit, vegetables, plants
5 Coffee, tea6 Cereals and other preparations7 Oilseeds, fats and oils8 Sugar and confectionery
9 Beverages and tobacco10 Cotton
11 Other agricultural 
products12 Non-agricultural products13 Fish and fish products14 Metals and minerals15 Chemicals
16 Wood, paper, etc.17 Textiles
18 Clothing19 Leather, footwear, etc.
20 Non-electrical machinery21 Electrical machinery
22 Transport equipment
23 Other manufactures n.e.s.24 Petroleum2005 
Average applied rate
(31.7%)2015 
Average applied rate
(18.2%)2016 
Average applied rate
(14.1%)
 
Note:  The average tariff calculations are based on 2005 (according to the HS02 nomenclature), 2015 and 
2016 (HS12 nomenclature). 
Source: WTO Secretariat calculations based on data provided by the authorities. 
                                               
17 Articles 41, 42, and 43 of Law No. 2015-53 of 25 December 2015 concerning the Finance Law for 
2016. See also the document prepared by Al Bawsala:  2016 Finance Law, Principal Measures, viewed at: 
http://www.albawsala.com/pub/564070a912bdaa13c26444cf . WT/TPR/S/341 • Tunisia 
 
- 46 - 
 
  Chart 3.4 Escalation of MFN applied rates by manufacturing industry, 2016  
 % 
0.05.010.015.020.025.030.035.040.0
Not applicableUnprocessed
productsSemi-processedproductsFinished productsAverage applied 
rate in 
manufacturing
Food products, 
beverages and 
tobacco
Textiles and 
clothing
Wood and 
articles of 
wood
Paper and articles 
of paper, printing 
and publishing
Chemicals
Non-metallic 
mineral 
products
Base metal 
industry
Articles of metal, 
machinery and 
equipment
Other 
manufacturingNot applicable
 
 
Note: The groups of products are defined in the two-digit ISIC. 
Source: WTO Secretariat calculations based on data provided by the authorities. 
3.1.2.3  Other duties and charges levied solely on imports 
3.30.  In addition to customs duty, other duties  and taxes apply solely to imports and notably 
increase the cost of goods consumed (Table 3.4). These are the customs services fee of 3% levied 
on the duties and taxes collected, and the computer  processing fee, fixed at TND 6 per page of 
declaration since January 2014 (Table 3.4). The income earned from fees for customs services 
amounted to TND 142.1 million in 2015. 
Table 3.4 Other duties and taxes levi ed solely on imports, 2005 and 2016 
(% of the c.i.f. customs value)  
Name Range of duty 2005 Range of duty 2016 
Customs services fee  3% of duties and taxes  3% of duties and taxes 
Computer processing fee  TND 6/page of declaration  
Import levies on: 
Bovine meat 
Milk (0% and 26% fat content) Butter and cheese 
Acid oils 
Fresh and dried fruit  
 
TND 0.670 – 1.700/kg  
TND 0.800 – 1.500/kg  
TND 0.350 – 2.400/kg  
TND 30/tonne  
TND 0.200 – 1/kg  
Tax on second-hand engines and 
spare parts  TND 1/kg  
Source: Compendium of texts on value a dded tax and consumption tax, viewed at: 
http://www.mozaissconsulting.com.tn/codesetreceuils/tva.pdf , and Ministry of Finance website, 
viewed at: http://www.impots.finances.gov.tn/documentation/impots_fr/tcl_fr_10.htm.  
3.1.2.4  Bindings 
3.31.  During the Uruguay Round, Tunisia increase d the number of its bound tariff lines from 15% 
to 61%18, and this percentage has remained unchanged since the end of the Round as Tunisia is 
                                               
18 This ratio has been calculated by taking into a ccount the number of national tariff lines corresponding 
to a bound tariff line in the Consolidat ed Tariff Schedules (CTS) database, irre spective of the number of digits 
in the code for the line (for example, 0105 or 0102901). It differs from the percentages obtained by harmonizing the entire bound  tariff at 6-digit level. WT/TPR/S/341 • Tunisia 
 
- 47 - 
 
  not party to the Information Technology Agreement and did not sign the Understanding on 
Pharmaceuticals. Like the applied rates, the bound rates are all ad valorem . In 2005, at the end of 
the period allowed by the WTO Agreement on Agriculture (1995-2005), the average final bound rate was 65.5%, almost four times the average MFN applied rate in 2015. 
3.32.  After the previous review of its trade policy  in 2005, Tunisia rectified its Schedule as regards 
products covered by the Agreement on Agriculture. As the bindings for some products had been omitted from the original Schedule, these were included in Tunisia's rectification document 
WT/Let/520 of 16 November 2005.
19 The final rates for products covered by the Agreement on 
Agriculture range from 17% to 200%, with a simple average of 120.8%. Pursuant to its commitments on minimum market access, Tunisia has also opened up annual tariff quotas for the import of agricultural products (Section 4.1.6); these concern 147 lines or 1.3% of the total 
number of tariff lines. 
3.33.  Binding also applied to 48.3% of non-agricu ltural tariff lines (i.e., those not covered by the 
Agreement on Agriculture). A separate commitment on textiles and clothing specified a decrease 
from 90% to 60% over ten years (1996-2005). The final bound rates for non-agricultural products 
as a whole range from 17% to 60%, with a simple average of 39.3%. 
3.34.  Rectification document WT/Let/520 also corrected a mistake in subheading 040690 
concerning cheese, whose base rate (154%) appearing in Tunisia's Schedule was lower than the 
final rate (200%). The base rate was raised to 200% and the final rate to 154%. Furthermore, the MFN applied rate (27%) is higher than the bound rate (22%) for tariff heading HS 852990209 (parts of apparatus of subheadings 852841, 852 851 and 852861). According to the authorities, 
this mistake was corrected in the 2016 Finance Law. 
3.35.  Tunisia bound "other duties and charges" (ODC) on some 2.5% of its tariff lines: bound 
ODC of 10% applies to 391 lines covering some fabrics and yarns and 30% to some wadding and 
woven pile fabrics, and tarpaulins. 
3.36.  Tunisia's Schedule of Concessions was transposed into the 1996 version of the HS and 
certified in 1999 (see document WT/Let/338 of 18 February 1999). The transposition into the 
2002 version of the HS, prepared by the WTO Secr etariat in collaboration with Tunisia, was 
certified in 2013 (see document WT/Let/892 of 24 July 2013). As regards the transposition into the 2007 version of the HS, a draft document has been prepared by the Secretariat in collaboration 
with Tunisia. 
3.1.2.5  Internal duties and taxes 
3.1.2.5.1  Value added tax (VAT) 3.37.  VAT is one of the major sources of fiscal revenue for Tunisia.
20 Since its previous TPR in 
2005, Tunisia has modified VAT by removing the highest rate (29%), thereby bringing the number 
of applied rates down from four to three.21 The three VAT rates applicable in March 2016 are 
shown in Table 3.5. VAT on imports is assessed on  the customs value plus the proceeds of import 
duty and other import taxes. For locally produced goods, it is assessed on the selling price, 
including other internal taxes. The general rate is 18%. Some products and services are exempt from VAT, for example, some agricultural machinery and agri-food products. Table A
22 shows the 
list of products exempt from VAT in 2016. In some cases, exemptions from VAT apply only if the 
product has no locally manufactured equivalent (Table 3.5 and Section 3.1.2.6 below). 
                                               
19 The products omitted concern the following HS headings and subheadings: 0508, 0509, 290545, 
382311, 382312, 382313, 382319 and 382370. 
20 The latest version of the Value Added Tax Code, the Law on Consumption Tax, their implementing 
and related texts date from 1 January 2015. The Code will be updated following the new provisions contained in the 2016 Finance Law, so far only available in Arabic, viewed at: 
http://www.finances.gov.tn/index.php?option=com_jdownloads&Itemid=721&view=finish&cid=1055&catid=9&
lang=fr . 
21 Articles 13 and 17 of Law No. 2006-80 of 18 Dece mber 2006 on reducing tax rates and lessening 
fiscal pressure on businesses. 
22 Article 8 of the VAT Code and Table A pursuant to the provisions in Article 31 of the 2016 Finance 
Law. WT/TPR/S/341 • Tunisia 
 
- 48 - 
 
  3.38.  From 2003 onwards, for a 30-page list of products, mainly everyday consumables, the basis 
for VAT assessment was increased by 25% for enterpri ses not registered for this tax. This measure 
applying a 25% increase in the tax base for imports was abolished as of 1 January 2015 pursuant to Article 21 of the supplementary Finance Law for 2014. 
Table 3.5 Value added tax, 2016 
Selective description of activities Rate 
applicable (%) 
General rate 18 
Basic food products, agricultural inputs an d activities, pure-bre d breeding animals, 
hydrocarbons exploration and production  and hydrocarbons products, medical 
appliances, teaching services and materials, boats other than pleasure craft, repair and 
maintenance of boats, sports articles , media activities and public service 
telecommunications, ports, fishing, maritime tr ansport, air transport, travel or property 
development agencies, rail transport equipment, insurance and credit services, postal 
services, capital goods manufactured locally and purchased before production start-up, 
accommodation, transport and care of disabl e d  p e r s o n s ,  i n t e r e s t  o n  b a n k  l o a n s ,  
waste-related services and equipment, postal  and fiscal stamps, products intended for 
publishing books and newspapers, solar wate r heaters, inputs for renewable energy 
equipment, gold articles and jewellery, impo rted gold and silver (coins, bars, ingots), 
equipment for the crafts sector Exempt 
Medical and paramedical services, agricultural land registration, fertilizers, laser disks 
and other magnetic media, cattle feed, phar maceuticals, certain food products, plain 
soap, roundabouts and other fairground attrac tions, raw materials fo r the crafts sector, 
craft products, transport of persons and of ag ricultural and fishery products, interest on 
loans, distribution and projection of films, museum tickets, paper for printing magazines  6 
IT products and services, in ternet services, capital goods purchased locally after new 
investment start-up, imported  capital goods with no locally manufactured equivalent, 
some types of fuel, some products for ag riculture and fishing,  freight transport, 
electricity (domestic and for agriculture), tourism and hotel activities, legal, accounting, 
layout design, architectural and teaching serv ices, food products for stopping smoking, 
plastic waste collection activities, rental of berths in marinas, taxis and rural transport 
vehicles  12 
Source: The list of activities exempt from VAT appears in Table A, activiti es subject to 6% VAT in Table B and 
those subject to 12% VAT in Table B bis in the VAT Code. 
3.39.  The authorities have explained that wholly exporting enterprises benefit from a general 
purchase certificate allowing them to make their purchases free of duties and taxes, whilst 
retaining the right to a VAT refund where applicable.  
3.40.  The 2016 Finance Law broadens the scope of VAT, which now extends to purchases by some 
government bodies, private educational institutions, driving schools, the manufacture and sale of solar water heaters, the import of absorbers for solar collectors for household use, and wholesale 
and retail sale of medicines and pharmaceuticals. These and other categories will be defined in 
decrees. Agricultural and fishery products are not included. 
3.1.2.5.2  Consumption tax and other internal duties and taxes 
3.41.  Table 3.6 contains a list of other internal duties and taxes imposed on imports and domestic 
products. Consumption tax (excise duty) is levied on a list of both imports and domestically produced goods. It may be ad valorem  or specific and varies considerably from one product to 
another. For locally manufactured goods, the ad valorem consumption tax is assessed on the 
selling price, including all fees, duties and taxes (except VAT). For imports, it is applied to the customs value (c.i.f.), excluding tax. WT/TPR/S/341 • Tunisia 
 
- 49 - 
 
  Table 3.6 Other internal duties and taxes, 2005 and 2016 
(% of the c.i.f. customs value) 
Description  Range 2005 Range 201623 
Consumption tax applied to motor vehicles 11-355%  50-267% 
Consumption tax on tobacco imported by 
RNTAa/MTKb 40-135%  40-135%  
Consumption tax on alcoholic beverages  25-683%  25-50%  
Consumption tax on other products (fruit 
juice, whether or not fermented, water and 
other non-alcoholic beverages, cigarette 
paper, building material s, multi-use vehicles, 
motorcycles and bicycles, yachts and other 
pleasure craft, playing cards) 11-150%  10-25%  
Special consumption tax on beer, wine and 
alcohol  TND 0.16-380/unit or hectolitre  
 TND 0.270-570/unit or 
hectolitre  
Cork tax on bottled wine TND 0.38/litre of raw alcohol  TND 0.060-0.160/bottle  
 
Surtax additional to the consumption tax on alcohol    
Compensatory surtax on alcohol  TND 0.8/litre of raw alcohol  .. 
Specific consumption tax on petrol, diesel fuel, kerosene, etc.  TND 0.4-44.7/unit
 TND 0.400-44.700/unit  
Tax on preserved foodstuffs 1% 1% 
Cross-sectoral business tax for the benefit of 
the Industrial (non-agricultural) Competitiveness Development Fund (FODEC) 1%
 1% 
Environmental protection tax (chemicals, cells, 
batteries)  5% 5% 
Tax for the benefit of the financing fund for 
biological recovery periods in the fisheries sector   1% 
Veterinary health tax (animals, meat, leather)  TND 0.01-0.1/unit   
Municipal slaughter tax (meat) TND 0.012/kg   
Business tax for the benefit of the funds for 
the development of competitiveness in the 
agricultural, fisheries and agri-food industry 
sectors (FODECAP) 1%-2%  
 1%-2%  
 
Tax to promote creation for the benefit of the Fund for the Promotion of Literary and Artistic Creation  1%
 
Tax on lamps and tubes  40% 
.. Not available. 
a RNTA: National Tobacc o and Matches Board. 
b MTK: Kairouan Tunisian Tobacco Manufacturing Company. 
Source: WTO Secretariat, based on informatio n provided by the Tunisian authorities. 
3.42.  The consumption tax applies, inter alia, to goods produced by manufacturers, bottlers and 
packagers of beer; producers of wine in bulk and bottlers of wine; manufacturers of spirits; 
manufacturers and bottlers of alcoholic beverages; and depositors and wholesalers of beer, wine, 
spirits and alcoholic beverages (Table 3.6). 
3.43.  The 2016 Finance Law introduced a sizeable decrease in the consumption tax on some 
products, including alcoholic beverages (liqueurs), bringing it down from 683% to 50%. It is 
planned to harmonize the consumption tax on beer. Some products affected by informal trade and 
smuggling have become exempt from consumption tax. This is the case, for example, of tyres and air conditioners. Other consumer goods such as tea and coffee were also made exempt in 2016. 
3.44.  The fiscal revenue earned from consumption tax, a large percentage of which is derived 
from agri-food imports, accounts for 2% of GDP,  a high figure by international comparison; 
                                               
23 Finance Law for 2016, provisions relating to the consumption tax. WT/TPR/S/341 • Tunisia 
 
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  according to the International Monetary Fund (IMF), the consumption tax (excise duty) system is 
neither efficient nor sufficiently targeted to goods and services consumed by high-income households.
24 It is based on a complex regime with an extensive list of items which – apart from 
tobacco, alcoholic beverages and vehicles – have a low yield and put an unnecessary burden on 
tax administration; this list was in fact revised and abbreviated in 2016. 
3.1.2.5.3  Payment of 10% tax on account 3.45.  Importers subject to tax on the income of natural persons or corporation tax must pay tax 
on account on the income/corporation, set at 10% of the c.i.f. value of certain imported goods, 
plus the duties and taxes applicable. Persons not concerned by income tax or corporation tax or those exempt do not have to pay the 10% on account. The 45-page list of consumer goods affected by this measure is covered by the 2011 Code of personal income tax and corporation 
tax.
25 According to the authorities, the intent of this measure is to ensure more effective collection 
of taxes. Payments on account during the year may be deducted from the payments on account due over the year. If too much has been paid an d not deducted from the first payment on account, 
it can be deducted successively from the seco nd and third payments on account or from the 
income or corporation tax owing for the year in question. If the amount paid during the year does not suffice to cover the full payment due, the company may decide to add it to subsequent 
payments on account or to income or corporation tax, or make it the subject of a separate 
payment. 
3.1.2.6  Duty and tax exemptions and concessions 3.46.  According to the statistics furnished by th e Customs, 42% of the customs declarations made 
in 2015 sought fiscal concessions in the form of exemption from import duties or taxes, known as 
"fiscal privilege". There are two kinds of exempt ion: firstly, exemptions provided for by the 
Investment Incentives Code
26 and intended to encourage exports (Section 3.2.4) or to achieve 
other objectives (for example, regional development or innovation in relation to information 
technology); and secondly, suspension, exemption or  reduction of the duties and taxes prescribed 
in the finance legislation. 
3.47.  In fact, the Government may, by law, suspend any duties or taxes, including VAT, 
consumption tax or customs duty as such, or modify them.27 Such measures may be intended to 
improve the competitiveness of domestic industries or to counteract shortages or price hikes. In general, however, they tend to lessen the predicta bility of decisions on production, increase the 
instability and complexity of the tariff and raise th e level of effective protection of the industries 
concerned. 
3.48.  The 2016 Finance Law confirmed many suspensions that had been announced by decree for 
2015.
28 For example, customs duty was abolished or reduced for some agricultural and agri-food 
products.29 VAT on certain inputs needed for agriculture and fishing fell to 12%.30 Suspension or 
reduction of customs duty, VAT and consumption tax was also adopted for some products intended 
for the health sector.31 For example, VAT was suspended on the import and sale of medicines with 
no locally manufactured equivalents (HS headings 30.03 and 30.04), serums and other blood components and vaccines (HS heading 30.02) and contraceptives. 
                                               
24 IMF (2015). 
25 Annex to Decree No. 96-500 of 25 March 1996, determining the list of consumer goods subject to the 
10% tax on account at importation, viewed on pa ge 295 of the 2011 Code of personal income tax and 
corporation tax at:  https://www.msz.gov.pl/resource/e5174727-9a03-4550-aee5-7d6ec7abc7e1:JCR . 
26 Enacted by Law No. 93-120 of 27 December 1993. 
27 Value Added Tax Code, Law on Consumption Tax, an d their implementing and related texts, updated 
to 1 January 2015. 
28 Decrees Nos. 2014-4512, 2014-4513 and 2014-4514 of 30 December 2014, viewed at: 
http://www.cnudst.rnrt.tn/jortsrc/2014/2014f/jo1052014.pdf . 
29 The list of agricultural and agri-food products, as  well as other materials and products eligible for 
reduced customs duty can be found in Annex No. 1 to Decree No. 2014-4512 of 30 December 2014. 
30 The list of products intended fo r agricultural use and fishing and el igible for reduced VAT of 12% can 
be found in Annex No. 2 to Decree No. 2014-4512 of 30 December 2014. 
31 Decree No. 2014-4513 of 30 December 2014 suspending or lowering customs duty, value added tax 
and consumption tax on some products intended for the health sector. WT/TPR/S/341 • Tunisia 
 
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  3.49.  Some activities and products are permanently exempt from VAT (Table 3.6). The purpose of 
these exemptions is to lower the cost of goods and services deemed to be essential or to encourage some priority activities such as agriculture. Furthermore, rental and taxi companies may import their vehicles without paying consumption tax, VAT or customs duty; they are also 
exempt from VAT on their rural transport services . Exports of goods or services are exempt from 
VAT in accordance with the territoriality rule prov ided by Article 3 of the VAT Code. VAT on inputs 
may be deducted and gives the right to its refund. 
3.1.2.7  Tariff preferences 
3.50.  In accordance with the bilateral agreem ent signed with the EU in 1995 (Section 2.4.2), 
since 2008 Tunisia has granted the EU entry free of customs duty and taxes of equivalent effect for products originating in the EU, except for ag ricultural and fishery products and some craft 
products, for example, carpets (HS headin gs 5701, 5702 and 5705) (see Table 3.7). This 
preference is subject to origin requirements.
32 
Table 3.7 Tariff preferences under th e Tunisia-EU Agreement, 2014 or 2016a 
Operation Agricultural products 
WTO definition Fisheries 
products Non-agricultural products 
Importation into 
Tunisia: products originating in the EU Reduced customs duty: 32.1% on 
average (MFN: 32.1%). Average non-zero duty on the 2,089  non-zero 
lines: 35.4% Reduced customs 
duty: average of 33.2% 
(MFN: 33.2%) Totally duty free, except for 
122 lines, average duty: 0.3%, 
(MFN: 9.6%); average duty on 122 non-zero lines: 20% 
Importation into the 
EU: products 
originating in 
Tunisiaa Reduced customs duty and tariff 
quotas: average of 12.0% 
(MFN: 14.4%). Average duty on the 
1,452 non-zero lines: 17.9% Reduced customs 
duty: average of: 
0.6%  
(MFN: 12.0%) Duty free (MFN: 3.8%) 
a  The calculations for imports into Tunisia are based on the 2016 tariff, while those for imports into 
the EU are based on the 2014 tariff. 
Source: WTO Secretariat. 
3.51.  Moreover, under its bilateral agreements, Tuni sia grants tariff preferences to Algeria, Egypt, 
Iran, Jordan, Kuwait, Libya, Mauritania, Moro cco, Sudan, Syria, and Turkey (Table 3.8). 
Table 3.8 MFN applied rate and preferential rate, 2015 
  
Total Agriculture 
by WTO definition Non-agricultural 
products by WTO 
definition Simple 
average rate 
(%) 
Range (%) 
Duty-free 
tariff lines 
(%)a 
Simple 
average rate 
(%) 
Range (%) 
Duty-free 
tariff lines 
(%) 
Simple 
average rate 
(%) 
Range (%) 
Duty-free 
tariff lines 
(%)a 
MFN 14.1 0 -  36 46.6 32.1 0 - 36 9.1 9.6 0 - 36 56.0  
EFTA 8.1 0 - 36 76.4 32.1 0 - 36 9.3 2.1 0 - 36 93.2 
Algeria 8.1 0 -  36 76.4 32.1 0 - 36 9.3 2.1 0 - 36 93.2  
Egypt 9.5 0 - 36 69.1 31.4 0 - 36 10.8 4.0 0 - 36 83.7 
Jordan 10.0 0 -  36 66.8 31.3 0 - 36 11.6 4.7 0 - 36 80.7  
Kuwait 2.1 0 - 36 89.6 0.4 0 - 36 98.9 2.6 0 - 36 87.2 
Morocco 7.0 0 -  36 79.2 25.9 0 - 36 26.7 2.3 0 - 36 92.3  
Palestine 0.2 0 - 36 99.2 0.1 0 - 36 99.8 0.2 0 - 36 99.1 
Turkey 8.1 0 -  36 76.4 32.1 0 - 36 9.1 2.1 0 - 36 93.2  
EU 8.1 0 - 36 76.4 32.1 0 - 36 9.3 2.1 0 - 36 93.2 
a Percentage of all lines. 
Source: WTO Secretariat calculations based on data provided by the authorities. 
3.52.  In order to be eligible for preferential tr eatment, goods must be covered by proof of origin 
(a certificate of origin or an invoice declaration) (Section 3.1.3 below). 
                                               
32 The rules of origin were determined by the provis ions in Protocol No. 4 to the Agreement, and were 
set out in detail in Note DGD No. 99/199 issued by the Directorate-General of Customs. WT/TPR/S/341 • Tunisia 
 
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  3.1.3  Rules of origin 
3.53.  Tunisia notified the WTO of its preferential  and non-preferential rules of origin in 1996. The 
rules of origin applicable under the bilateral agreements subsequently signed by Tunisia have not been notified. Tunisia sent in a new notification of its non-preferential rules of origin in 
February 2009 following the enactment of the new Customs Code.
33 The non-preferential rules of 
origin applied by Tunisia have never led to any disputes or complaints within the WTO. 
(a) Non-preferential rules 
3.54.  Article 21 of the new Customs Code and its implementing texts have been drawn up in 
accordance with the provisions in Annex K to the revised Kyoto Convention. The country of origin is that in which the goods have been wholly produced in the case of extracted mineral products, vegetable products, live animals and their products; products obtained from hunting or fishing and 
products obtained aboard factory ships, products extracted from marine soil or subsoil, and scrap 
and waste. The Code also provides that decrees are to prescribe the rules to be followed for 
determining the origin of a good obtained in a co untry from the products defined above when such 
products are imported from another country and have undergone "substantial transformation". The 
provisions in Decree No. 2009-401 of 16 February 2009 define the processing or transformation which is deemed substantial and thus enables the country where it was carried out to be 
considered the country of origin.
34 The form in which proof of origin has to be submitted and the 
cases in which it is not required have been determined by the Minister of Finance in an order.35 In 
practice, the customs services accept the non-preferential origin declared but, if there are serious doubts, they may require the submission of proof. 
(b) Preferential rules 
3.55.  In 1996, Tunisia notified the WTO of the special rules applicable to products originating in 
countries with which it had signed preferential agreements. The agreements reached with Egypt, 
Jordan, Kuwait, Libya, Mauritania and Morocco, and the agreement establishing the Greater Arab 
Free Trade Area (GAFTA) provide for several origin criteria, including local value added amounting to at least 40% of the ex-factory price of pr ocessed goods. The percentage may be cumulated 
among member countries (Table 3.9). Within the GA FTA framework, specific rules of origin have 
been agreed by member countries for 50% of tariff lines and are based on a change in tariff heading, local value added or specific operations. The Agadir Agreement differs from the GAFTA, inter alia , in the adoption of pan-Euro-Mediterranean rules of origin identical to those adopted in 
the free trade agreements with the EU, EFTA and Tu rkey. These rules are specific to each product 
and are based either on the criterion of a change in tariff heading (in the 4-digit HS) or on that of local value added or specific operations. Over lapping of the two agreements in terms of 
geographical coverage may mean different ru les of origin for the same transaction. 
3.56.  The rules of origin under the Agreement with  the EU are based on specific criteria for each 
product. The basis is either a change in tariff heading (in the 4-digit HS) or local value added or 
specific operations. Furthermore, for a list of products, the level of processing or transformation 
required is specified (Table 3.9). Protocol 4 to the Association Agreement between Tunisia and the EU gives details in this regard.
36 The principle of diagonal cumula tion of origin between the EU, 
EFTA member States, applicant countries for EU membership and Mediterranean countries, 
including Tunisia, was adopted in 2003. Its application to Tunisia took the form of the adoption of 
the new Protocol 4 of 28 July 2006, which came into force on 1 August 2006.37 
                                               
33 WTO document G/RO/N/61 of 19 February 2009. 
34 Decree No. 2009-401 of 16 February 2009 establishing the rules for determining the origin of goods 
in accordance with the substantial transformation criterion, viewed at: http://www.douane.gov.tn/fileadmin/lois_et_reglements/TA_2008/FR/TA_2008_12.pdf . 
35 Order of the Minister of Finance of 25 February 2009, establishing the procedures for submitting proof 
of origin, viewed at: http://www.douane.gov.tn/fileadmin/lois_et_reglements/TA_2008/FR/2009-02-
25_Arrete_preuves_d_origine.pdf . 
36 Euro-Mediterranean Agreement establishing an association between the European Communities and 
their Member States, of the one part, and the Republic of Tunisia, of the other part, viewed at: 
http://eur-lex.europa.eu/legal-conte nt/EN/TXT/PDF/?uri=CELEX:31998D0238&rid=1 . 
37 Decision No 1/2006 of the EU-Tunisia Association Council of 28 July 2006 amending Protocol 4 to the 
Euro-Mediterranean Agreement, concer ning the definition of the concept of originating products and methods WT/TPR/S/341 • Tunisia 
 
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  Table 3.9 Preferential rules of origin  
Agreement Rules Comments/cumulation 
Association Agreement 
with the EU Wholly obtained; or 
Sufficient transformation based on: specific rules for 
each product; 
Change in 4-digit tariff heading or local value added 
criterion or specific operations criterion; 
List of insufficient processing (does not confer origin); Tolerance for the incorporation of non-originating 
materials provided that their total value does not exceed 10% of the ex-factory price of the product (the rate is 
8% of the ex-factory price for HS Chapters 50 to 63).  Bilateral cumulation of origin for 
materials and processing among the contracting parties; 
Total cumulation (cumulation of 
processing); 
and pan-Euro-Mediterranean 
diagonal cumulation. 
Free trade agreement 
(FTA) with EFTA 
 
For industrial goods 
 
 
 
 
 
 
 
For agricultural products 
  
 
 
Wholly obtained; or 
Sufficient transformation based on: specific rules for 
each product; 
List of insufficient processing (does not confer origin); 
Tolerance for the incorporation of non-originating 
materials provided that their total value does not exceed 
10% of the ex-factory price of the product (the rate is 
8% of the ex-factory price for HS Chapters 50 to 63). 
 
 
Wholly obtained; 
Specific rule.  
 
 
Bilateral cumulation of origin for 
materials among the contracting 
parties; 
Total cumulation (cumulation of 
processing); 
and 
pan-Euro-Mediterranean 
diagonal cumulation. 
 
 
 
 
No bilateral or diagonal 
cumulation. 
FTA with Turkey Wholly obtained; or 
Sufficient transformation based on: specific rules for 
each product; 
Change in 4-digit tariff heading or local value added 
criterion or specific operations criterion; 
List of insufficient processing (does not confer origin); 
Tolerance for the incorporation of non-originating 
materials provided that their total value does not exceed 10% of the ex-factory price of the product (the rate is 8% of the ex-factory price for HS Chapters 50 to 63).  Bilateral cumulation of origin for 
materials among the contracting parties; 
Total cumulation (cumulation of 
processing); 
and 
pan-Euro-Mediterranean 
diagonal cumulation.  
Trade facilitation and 
promotion agreement 
among Arab countries 
(Arab League countries)  Wholly obtained; or 
Sufficient transformation based on: specific rules agreed 
among member countries (50% of tariff lines) and 
based either on a change in the 4-digit tariff heading or 
local value added or specific operations; 
Minimum local value added of 40% of the ex-factory 
price of processed products for industrial goods and 
some agricultural products.  Cumulation of materials among 
member countries. 
Agadir Agreement Wholly obtained; or 
Sufficient transformation based on: specific rules for 
each product; 
Change in 4-digit tariff heading or local value added 
criterion or specific operations criterion; 
List of insufficient processing (does not confer origin); Tolerance for the incorporation of non-originating 
materials provided that their total value does not exceed 10% of the ex-factory price of the product (the rate is 8% of the ex-factory price for HS Chapters 50 to 63). Bilateral cumulation of materials 
among the contracting parties; 
and  
pan-Euro-Mediterranean diagonal cumulation of materials and processing.  
                                                                                                                                               
of administrative cooperation, viewed at:  http://eur-lex.europa.eu/legalcontent/EN/TXT/?qid=1462781187937 
&uri=CELEX:22006D0612 . WT/TPR/S/341 • Tunisia 
 
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  Agreement Rules Comments/cumulation 
FTAs with Egypt, Jordan, 
Libya and Morocco Wholly obtained; or 
Sufficient transformation based on minimum local value 
added of 40% of the ex-factory price of the finished 
goods. Bilateral cumulation of materials 
among contracting parties. 
FTA with Syria Same rules of origin as those for GAFTA  
Trade cooperation 
agreements with other 
Arab and African 
countries (Algeria, 
Kuwait, Mauritania and 
Sudan) and Iran Wholly obtained; or 
Sufficient transformation consisting of minimum local 
value added of 40% (50% for Iran) Bilateral cumulation of materials 
among contracting parties. 
Cumulation of materials 
applicable only to the 
agreements with Algeria, Kuwait 
and Mauritania 
Agreement with the 
Palestinian Authority GAFTA provisions  
Source: Agreements and conventions, viewed on the Customs website at:  
http://www.douane.gov.tn/index.php?id=818&L=3 , and conventions viewed at: 
http://www.douane.gov.tn/index.php?id=47&L=12013 ; information provided by the Tunisian 
authorities. 
3.57.  Pan-European cumulation of origin, whic h covered the EU and EFTA member countries, was 
extended in 1995 to several Mediterranean countries, including Tunisia. The enlarged scheme 
(pan-Euro-Mediterranean cumulation of origin) now covers the EU and EFTA member countries, Turkey, the Faroe Islands, and the sign atories of the Barcelona Declaration
38, namely, Algeria, 
Egypt, Israel, Jordan, Lebanon, Morocco, the Palestin ian Authority, Syria and Tunisia. It is founded 
on a network of preferential agreements and prov ides for diagonal cumulation provided that the 
agreements include identical rules of origin. Currently, in Tunisia's case, pan-Euro-Mediterranean cumulation applies to its relations with the EU, EFTA member countries, countries party to the 
Agadir Agreement (Morocco, Egypt and Jordan), an d Turkey. Trade largely takes place within the 
framework of the pan-Euro-Mediterranean agreement. Since 2006, there has been a structure responsible for rules of origin in the Customs, and this has enabled most of the problems 
previously encountered to be resolved. 
3.1.4  Prohibitions, quantitative restri ctions, licensing and prior authorization 
3.58.  All imports from Israel are banned.
39 
3.59.  The products whose importation may be prohibited or restricted form the subject of a 
1994 law on "exclusion from the free import regime".40 The list of products excluded from the 
regime has not changed since 2001. The relevant notifications have been submitted to the WTO.41 
3.60.  According to the authorities, the goods currently excluded from the free import regime have 
been listed for reasons of security, public order, health, morality, or to protect fauna and flora and 
the country's cultural heritage.42 There are more than 800 lines (at 9-digit HS level) in the list, 
corresponding to some 7.2% of  all tariff lines (Table 3.10). 
                                               
38 The 1995 Barcelona Declaration established a Euro-Mediterranean partnership based on three 
chapters for cooperation: political dialogue; economic relations (including free tr ade); and human, social and 
cultural relations. 
39 GATT document L/6713 of 27 July 1990. 
40 Law No. 94-41 of 7 March 1994 on foreign trade. 
41 WTO documents G/LIC/N/1/TUN/2 of 11 January 2007 and G/LIC/N/1/TUN/2/Corr.1 of 
14 February 2007. 
42 Decree No. 94-1742 of 29 August 1994 setting out the lists of products excluded from the free foreign 
trade regime, viewed at: http://www.anticor.tn/wp-content/uploads/2013/11/decrets/jo06994.pdf . According 
to a recent study, however, in orde r to contain the trade deficit, import s of motor vehicles are subject to 
annual quotas, allocated to concessionaires by the Ministry of Trade, according, inter alia , to their purchases of 
automotive equipment from local component manufacturers (Oxford Business Group (2016)). WT/TPR/S/341 • Tunisia 
 
- 55 - 
 
  Table 3.10 Products excluded from the free import regime, 2005 and 2016  
HS2 Description 2005 2016 
Lines 
affected 
(11-digit 
level)  % of 
total 
number 
of lines Lines 
affected 
(9-digit 
level) % of 
total 
number 
of lines 
  All products 1,081  6.7 829 7.2 
01 Live animals (swine) 10 8.8 6 6.3 
02 Meat of swine 67 22.4 47 18.1 
04* Milk and cream, butter - - 13 6.2 
08* Dates - - 1 0.8 
10 Cereals 25 26.6 1 1.1 
11* Corn starch - - 1 1.2 
12 Oleaginous plants (cannabis, poppy) 3 2.5 3 3.7 
13 Gums, resins and saps (opium, cannabis) 2 7.4 2 12.5 
20* Tomatoes - - 8 2.5 
22* Beer made from malt - - 3 1.6 
25* Sulphur - - 2 2.2 
26 Ores, slag and ash 11 20.8 7 15.9 
27* Petroleum oils and oils obtained from bituminous 
minerals - - 10 4.9 
28 Chemicals, inorganic 55 14.2 66 23.7 
29 Chemicals, organic 99 16.1 73 15.5 
30 Pharmaceutical products 5 5.4 8 10.7 
31* Ammonium nitrate and double salts and mixtures - - 4 12.9 
36 Explosives 28 75.7 17 89.5 
38 Chemical products, miscellaneous 101 46.5 99 52.4 
39 Plastics and articles thereof (waste) 9 2.5 5 2.0 
40 Retreaded tyres  10 5.7 6 4.5 
41 Hides and leather (waste) 1 0.7 1 1.0 
46 Manufactures of straw, esparto, etc. 1 5.9 1 4.3 
49 Products of the printing industry 6 9.0 4 11.4 
57 Handmade carpets 34 44.7 36 72.0 
58 Special handmade fabrics 2 1.8 2 2.8 
63 Other textiles, worn cl othing and worn textile 
articles 16 11.0 9 11.0 
71 Pearls, precious stones and metals, jewellery, coins 139 88.5 95 93.1 
72 Iron and steel (waste) 14 2.6 12 2.8 
73 Articles of iron and steel (waste) 1 0.2 1 0.3 
74 Copper and articles thereof (waste) 3 3.1 3 3.8 
75 Nickle and articles thereof (waste) 2 10.5 2 10.5 
76 Aluminium and articles thereof (waste) 3 2.4 3 3.6 
78 Lead and articles thereof (waste) 1 5.3 1 7.1 
79 Zinc and articles thereof (waste) 1 6.7 1 7.7 
80 Tin and articles thereof (waste) 1 8.3 1 10.0 
81 Other base metals (waste) 24 28.6 19 27.1 
82 Tools and implements, of ivory 7 4.3 7 6.4 
84 Machines and mechanical appliances, used 14 0.9 32 2.9 
85 Cells and batteries, spent 5 0.5 7 1.0 
87 Used motor vehicles 115 22.3 85 28.7 
88 Aircraft or spacecraft 47 74.6 18 69.2 
89 Ships, boats and floating structures 41 59.4 21 51.2 
90 Optical instruments, gold 9 2.0 9 3.0 
91 Clocks and watches, gold 63 48.8 28 38.9 
93 Arms and ammunition 41 100.0 22 100.0 
94 Lamps and apparatus, of crystal glass 5 2.9 5 4.6 
96 Articles, miscellaneous (waste) 50 30.9 17 16.2 
97 Works of art 10 83.3 5 71.4 
Source : Information provided by the Tunisian authorities. 
* Products not subject to restrictions in 2005. Note: For 2005, the number of tariff lines affected are at the 11-digit level; for 2016, the number of lines 
affected are at the 9-digit level. WT/TPR/S/341 • Tunisia 
 
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  3.61.  Products excluded from free importation require an import authorization (non-automatic 
licence). Two days are required to obtain a licence, but the time varies depending on the product and the urgent nature of the transaction.
43 These requirements do not apply to wholly exporting 
industries, which may freely import all the goods needed for their investment and production. 
Imports of products subject to tariff quotas in connection with the minimum market access 
provisions in the WTO Agreement on Agricult ure are administered by means of special 
authorizations (Section 4.1.6). In January 2016, sp ecial import authorizations at rates below the 
MFN rate were suspended for the import of 0% fa t content dried milk, frozen and chilled red meat 
and calves for fattening. 
3.1.5  Contingency measures 3.62.  Tunisia has not so far taken any countervailing, anti-dumping or safeguard actions. Since its 
previous TPR, however, it has initiated safeguar d investigations concerning a number of products. 
3.1.5.1  Safeguard measures 3.63.  There has been no change to Tunisia's legislative framework concerning safeguard 
measures on imports since 2005 and it remains governed by Law No. 98-106 of 
18 December 1998.
44 Pursuant to this Law, safeguard measures are provisional and are taken to 
prevent or eliminate serious injury caused to a domestic industry by massive imports (either in 
absolute terms or relative to domestic production) of a like or directly competitive product. 
3.64.  An investigation with a view to the adopti on of a safeguard measure may be initiated upon 
application to the Minister of Trade by the domestic  industry or by the trade associations or other 
bodies concerned acting on its behalf. The application must include evidence of serious injury 
suffered or the threat of serious injury, together with evidence of a causal link between the 
imports in question and the alleged injury. An investigation may also be initiated by the Ministry of Trade. Investigations must be completed within nine months of their initiation, although in 
exceptional circumstances this period ma y be extended by a further two months. 
3.65.  Safeguard measures may take the form of quantitative restrictions or tariff increases. If it 
has been decided, within this context, to allo cate a quota among several exporting countries, the 
Minister of Trade may enter into consultations concerning the allocation with countries having a 
substantial interest in exporting the product concerned. If this method is not applied, the quota is allotted to the exporting countries in proportion to their respective shares of imports of the product, over a previous representative period, account being taken of any factors which may have 
affected or may be affecting trade in the product. The period of application of a safeguard 
measure, including any provisional measure, may not exceed four years. 
3.66.  Tunisia also has a list of products subjec t to "pre-importation surveillance". This scheme 
was introduced in August 2004 and requires that products subject to this procedure must have a 
"fiche d'information " (fact sheet), whose purpose is to inform the Ministry of Trade of any import 
transaction prior to bank domiciliation.
45 The introduction of this scheme followed a sharp increase 
in imports of certain products, in particular, fibreboard, ceramic tiles and goods transport vehicles 
(Table 3.11). 
                                               
43 The time-limits, procedures, requirements and do cuments needed in order to obtain an import 
authorization were determined by Decree No. 94-1743 of 29 August 1994, amended by Decree No. 97-1934 of 29 September 1997 implementing the provisions of the WTO Agreement, and by Decree No. 2006-2619 of 2 October 2006 introducing amendments for carrying out foreign trade transactions, as well as the relevant financial regulations. 
44 The full text of Law No. 98-106 was viewed at: http://www.legislation.tn/sites/default/files/journal-
officiel/1998/1998F/Jo10298.pdf . See also WTO document G/SG/N/1/TUN/2 of 22 December 2000. 
45 Order of the Minister of Trade of 12 August 2004 determining the procedures for pre-importation 
surveillance, viewed at: http://www.legislation.tn/sites/default/fi les/fraction-journal-officiel/2004/2004F/ 
068/TF20046974.pdf . WT/TPR/S/341 • Tunisia 
 
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  Table 3.11 Products subject to pr e-importation surveillance in 2015 
Tariff heading Products 
4411 Fibreboard 
69079020014 
6908 Ceramic tiles 
6910 Ceramic sanitary fixtures 
701090 Carboys, bottles, flasks, jars, pots, phials , ampoules and other containers, of glass, 
of a kind used for the conveyance or packing of goods; preserving jars of glass; 
stoppers, lids and other closures, of glass  
870120 Road tractors for semi-trailers 
8702 Motor vehicles for the transport of ten or more persons, including the driver 
8704 Motor vehicles for the transport of goods  
Source: Information provided by the authorities. 
3.67.  Pursuant to Article 5 of the WTO Agreement on Agriculture, Tunisia has reserved the right to 
invoke the special safeguard clause for all agricultural products it has made subject to tariff quotas (Section 4.1.6), but has not so far taken any special safeguard measures. The latest notification to 
the WTO dates back to June 2012 and covers the period 2007 to 2011.
46 
3.68.  Since its previous TPR, Tunisia has notified the WTO Committee on Safeguards of the 
initiation of two safeguard investigations in July  2006 on the import of bottles, other containers 
and objects of glass, and taps, cocks and valves, locks, and fittings and mountings suitable for 
furniture and for buildings.47 These two investigations ended without any safeguard measures 
being taken. In October 2014, two notifications of th e initiation of an investigation were notified 
relating to imports of medium density fibreboard and glass bottles.48 These two investigations 
have been completed and the outcome will shortly be put before the National Foreign Trade 
Council for a decision.49 In July 2015, the initiation of an investigation into imports of ceramic tiles 
was notified. The final report on the investigation was being finalized in March 2016. The 
investigations were initiated by the Ministry of Trade and the notifications were published in the 
Official Journal.50 
3.1.5.2  Anti-dumping and countervailing measures 
3.69.  Anti-dumping and countervailing measures are still governed by Law No. 99-9 of 
13 February 1999 on protection against unfair import practices and Decree No. 2000-477 of 
21 February 2000 establishing the criteria an d procedures for determining unfair import 
practices.51 These legal texts were notified to the WTO Committee on Anti-Dumping Practices.52 
The Law covers injury caused to a domestic industry by imports of subsidized products or products 
that have been confirmed as dumped. 
3.70.  Pursuant to the Law, a product is considered as being dumped if it has been introduced into 
Tunisian commerce at less than its normal value, i.e. if the export price of that product is less than 
the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country. A subsidy is deemed to exist if there is a financial contribution 
by a government or any public body; or any form of income protection or price support within the 
meaning of Article XVI of the GATT 1994; or if any benefit is thus conferred on the companies concerned. 
3.71.  An investigation is initiated directly by the Minister of Trade or following a complaint 
submitted in writing by a domestic industry whose collective output constitutes more than 50% of 
                                               
46 WTO documents G/AG/N/TUN/38 of 25 June 2007 and G/AG/N/TUN/42 of 7 June 2012. 
47 WTO documents G/SG/N/6/TUN/1 of 26 July 2006 and G/SG/N/6/TUN/2 of 28 July 2006. 
48 WTO documents G/SG/N/6/TUN/3 and G/SG/N/6/TUN/4 of 15 October 2014. 
49 WTO document G/SG/N/6/TUN/5 of 30 July 2015. 
50 The Official Journal was viewed at:  http://www.cnudst.rnrt.tn/index26e1.html?jort_fr . 
51 The text of Law No. 99-9 of 13 February 1999 was viewed at: 
http://www.cnudst.rnrt.tn/jortsrc/1999/1999f/jo01599.pdf , and Decree No. 2000-477 of 21 February 2000 at: 
http://www.cnudst.rnrt.tn/jortsrc/2000/2000f/jo0182000.pdf . 
52 WTO document G/ADP/N/1/TUN/2 of 9 January 2001. WT/TPR/S/341 • Tunisia 
 
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  domestic production of the like product. Once it has been decided to initiate an investigation, the 
Ministry sends a request for the information required to the authorities of the exporting country, as well as to the exporters concerned, who must prov ide the Ministry's services with the information 
requested. Unless there are exceptional circumstan ces, investigations are concluded within 12 to 
18 months of their initiation by the Minister of Trade. 
3.72.  Provisional anti-dumping or countervailing du ties may be applied by decree, not sooner than 
60 days from the date of initiation of the investigation procedure. A definitive anti-dumping or 
countervailing duty is imposed by decree when the final determination shows that there is 
dumping or subsidy and consequent injury. 
3.73.  An anti-dumping investigation may be terminated without the imposition of provisional or 
definitive anti-dumping duties if the exporter vol untarily and satisfactorily undertakes to revise his 
dumping prices and the Ministry of Trade finds th at the injurious effect of the dumping has been 
eliminated. A similar provision applies in the case of countervailing measures. 
3.74.  Definitive anti-dumping and countervailing du ties end after five years from the date of their 
imposition or from the date of the latest review of dumping or subsidy and consequent injury, 
unless the review showed that expiry of the duties  would be likely to lead to continuation or 
recurrence of the dumping or subsidy. 
3.1.6  Standards and other technical regulations 
3.1.6.1  Standardization, testing and certification 3.75.  Tunisia revised its standardization legislation in 2009 by adopting Law No. 2009-38.
53 This 
new Law repealed Law No. 82-66 on standardization and quality and abolished the status of 
approved Tunisian standard.54 According to the authorities, the new legislation is consistent with 
WTO requirements and with the principles an d practices of international and European 
standardization organizations. Standardization is also governed by Decree No. 2011-1083 of 
21 July 2011 on procedures for the drafting, appr oval, revision and cancellation of Tunisian 
standards.55 
3.76.  Tunisia has signed the OECD Declaration on International Investment and Multinational 
Enterprises. It is also one of the seven pilot countries of the Marrakesh Process Task Force on 
sustainable procurement, aimed at accelerating th e transition to sustainable forms of consumption 
and production. 
3.77.  The National Standards and Industrial Property Institute (INNORPI) was set up in 1982 
under the supervision of the Ministry of Industry wi th the task of centralizing and coordinating all 
activities, studies and surveys concerning standardization, certification and industrial property; applying the overall guidelines for the national standardization system and managing it in 
coordination with the parties concerned; and issuing conformity certificates. 
3.78.  INNORPI is Tunisia's enquiry point for the purposes of the WTO Agreement on Technical 
Barriers to Trade (TBT Agreement); it has accepted the Code of Good Practice for the Preparation, 
Adoption and Application of Standards annexed to  the TBT Agreement on behalf of its members. 
INNORPI is a member of, in particular, the International Organization for Standardization (ISO), the Commission of the Codex Alimentarius, the International Electrotechnical Commission (IEC), the Arab Industrial Development and Mining Orga nization (AIDMO), and the African Organisation 
for Standardisation (ARSO). It has been an affiliate of the European Committee for Standardization 
(CEN-CENELEC) since January 2005 and a founding member of the Standards and Metrology Institute for Islamic Countries (SMIIC) since May 2010. Tunisia is also a member of the 
International Organization of Legal Metrology. 
                                               
53 Law No. 2009-38 of 30 June 2009, viewed at: http://faolex.fao.org/docs/pdf/tun93198.pdf . 
54 Order of the Minister of Industry of 16 April 2013 abolishing the mandatory status of Tunisian 
standards in the food industry, viewed at:  http://www.legislation.tn/sites/default/files/fraction-journal-
officiel/2013/2013F/033/TF201306494.pdf . 
55 Decree No. 2011-1083 of 21 July 2011 on procedures for the drafting, approval, revision and 
cancellation of Tunisian standards, viewed at: http://www.cnudst.rnrt.tn/jortsrc/2011/2011f/jo0582011.pdf . WT/TPR/S/341 • Tunisia 
 
- 59 - 
 
  3.79.  INNORPI is the national organization responsible for preparing and publishing Tunisian 
standards (NT). Its sphere of activity extends to voluntary standards but since 2009 it has no longer covered mandatory standards (technical regulations within the meaning of Annex I to the TBT Agreement. The legislation (Article 8 of Law No. 2009-38) allows various ministries to regulate 
the products within their jurisdiction (for example, medical products, agri-food products, 
telecommunications equipment). 
3.80.  According to the authorities, NT certification of products is administered pursuant to Decree 
No. 85-665 of 27 April 1985 on the system for certif ying conformity with standards, amended by 
Decree No. 2002-2861 of 29 October 2002, and also by  ISO/IEC Guide 17065. In order to be able 
t o  u s e  t h e  N T  m a r k ,  a n  a p p l i c a t i o n  m u s t  b e  m a d e  t o  I N N O R P I ,  w h i c h  p r o c e e d s  t o  r e v i e w  t h e  technical file and appoints a verification team. The latter conducts a preliminary on-site 
examination and takes samples for testing in the laboratory chosen by INNORPI, which prepares a 
preliminary product certification verification. Depending on the results of the tests and the preliminary verification, an assessment report is forwarded to the technical committee. INNORPI's 
Director-General decides whether or not to grant the applicant the right to use the mark, taking 
into account the opinion of the technical committee. If the final decision is positive, it is published on INNORPI's website. The right to use the mark is granted for a renewable term of one year, 
during which there is a monitoring programme  in the form of periodic inspections. 
3.81.  A standardization programme is drawn up each year. Draft standards are prepared in 
technical standardization committees.
56 They form the subject of a two-month public inquiry 
(through the official standardization bulletin), during which Tunisian or foreign citizens, enterprises 
and organizations may express their views by submitting proposals, comments or petitions.57 The 
standards are simply registered and published on INNORPI's website. Technical regulations and conformity assessment procedures have to be appr oved by means of a joint order by the Minister 
responsible for industry and the competent minister  for the sector. The orders are published in the 
Official Journal.
58 
3.82.  At end-December 2015, there were 17,291 Tunisian standards in INNORPI's register, almost 
double the number in 2007. Around two thirds of these were analysis and testing standards, while 
the others were product specification standards, including those applicable to various manufacturing industries and, for example, to safety, metrology and labelling. Table 3.12 shows 
the trend in the number of standards since 2007. 
Table 3.12 Trend in the number of Tunisi an standards over the period 2007-2015 
Year Number of standards 
2007 9,027 
2008 10,400 
2009 12,105 
2010 13,548 
2011 15,090 
2012 16,053 
2013 16,638 
2014 16,892 
2015 17,291 
Source: Information provided by the Tunisian authorities. 
3.83.  According to INNORPI, 96% of Tunisian standards were equivalent to international (for 
example, ISO, IEC, EN) or French standards in 2015. It is deemed important for international 
standards to be adopted in order to boost the competitiveness of exports and observe quality 
requirements. 
3.84.  The strategy among enterprises is now to take as a basis standards on: quality 
management (ISO 9001); environmental management (ISO 14001 and the EU's Eco-Management 
and Audit Scheme (EMAS)); occupational health and safety (OHSAS 18001); ecodesign (ISO/TR 14062), as well as the ISO 26000 standard, which is a tool for regulating social 
responsibility. Since 2004 "environmental assessment" has become mandatory and must be 
                                               
56 There are currently 130 technical standardization committees. 
57 Draft standards are published in INNORPI's online official stan dardization bulletin. 
58 WTO document G/TBT/2/Add.22 of 26 November 1996. WT/TPR/S/341 • Tunisia 
 
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  included when evaluating a business. The introduction of an environmental management system, 
quality certification or ISO 14001 certification is eligible for a subsidy of up to 70% of the cost of the intangible investment. An environmental upgrading programme targeted at firms in the private sector was also launched in 2001. The main beneficiaries are SMEs, and 100 of these joined the 
project between 2003 and 2006. 
3.85.  The reorganization of the national st andardization system led to the enactment of 
Law No. 2005-92 in October 2005, amending and supplementing Law No. 94-70 of 20 June 1994 
establishing a national system for the accred itation of conformity assessment bodies. The 2005 
Law made the National Accreditation Council into a body still entitled the National Accreditation Council (TUNAC) under the supervision of the Ministry responsible for industry. The Council is a government institution with its own legal status and financial autonomy and is the sole authority 
responsible for accrediting conformity assessment bodies (testing laboratories, certification and 
inspection bodies). The Law sets out the criteria and procedures for accrediting conformity assessment bodies and provides for the creation of accreditation committees, together with an 
advisory arbitration committee to settle any disputes.
59 Decree No. 2006-1210 concerns TUNAC's 
administrative and financial structure and its operating procedures.60 Decree No. 2006-1340 deals 
with conformity assessment bodies and the composition and functioning of the arbitration 
committee.61 
3.86.  TUNAC has signed mutual recognition agreements with European Accreditation (EA)62 and 
International Laboratory Accreditation Cooperation (ILAC)63 on the accreditation of laboratories, 
and with the International Accreditation Forum (IAF)64 on the accreditation of management system 
and environmental quality certification. These agreements have enabled TUNAC to extend its 
services to the international sphere. Indeed, 12 analytical laboratories have been accredited in line with ISO/IEC standard 17025 in five African countries and five testing laboratories in line with 
ISO/IEC standard 17025 have been accredited in Iraq and Saudi Arabia. 
3.87.  Tunisia has also signed mutual recognition agreements on certification with the following 
Arab countries: Libya in 2005 for all industrial goods and agri-food products; Morocco in 2006 for 
industrial, agri-food and pharmaceutical products ; Syria in 2006 for industrial goods; Jordan in 
2009 and Saudi Arabia. It has also signed a memora ndum of understanding with Egypt on mutual 
recognition of industrial products in 2005. 
3.88.  It is planned to sign a mutual recognition agreement with the EU and for this purpose 
Tunisia has chosen to prepare an Agreement on Conformity Assessment and Acceptance of 
Industrial Products (ACAA) covering the electrical and mechanical industries and construction products in view of the extent of trade in  these sectors and their development potential.
65 A 
national action plan was drawn up in 2005 and was implemented under the Industrial 
Modernization Programme (2003-2009) and the second export development programme (PDE II) (2005-2009). INNORPI and TUNAC have already started to participate in European organizations 
specializing, respectively, in standardization (CEN-CENELEC) and accreditation (EA). TUNAC signed 
a bilateral agreement with EA in June 2008 to allow recognition of its accreditation in relation to analysis, testing and calibration. A twinning project for "Support to the Tunisian administration for 
the preparation of agreements with the EU on  conformity assessment" lasting 27 months was 
completed in July 2009. 
3.89.  The steps required to conclude the ACAA were finalized under a programme in support of 
business competitiveness and market access facilitation (PCAM), lasting three years and with a 
budget of €23 million. The programme was launche d in 2010 and concluded in February 2015. In 
particular, it assisted 400 businesses in setting up quality management benchmarks, including 
                                               
59 Law No. 2005-92 of 3 October 2005, amending and supplementing Law No. 94-70 of 20 June 1994, 
viewed at:  http://www.cnudst.rnrt.tn/jortsrc/2005/2005f/jo0792005.pdf . 
60 Decree No. 2006-1210 of 24 April 2006, viewed at: 
http://www.legislation.tn/sites/default/files/fraction-journal-officiel/2006/2006F/035/TF200612093.pdf . 
61 Decree No. 2006-1340 of 8 May 2006, viewed at:  http://www.legislat ion.tn/sites/default/files/journal-
officiel/2006/2006F/Jo0392006.pdf . 
62 Online information from European Accreditation, viewed at: http://www.european-accreditation.org . 
63 Online information from International Labora tory Accreditation Cooperation, viewed at:  
http://ilac.org . 
64 Online information from the International Accreditation Forum, viewed at: http://www.iaf.nu . 
65 Viewed at:  http://www.industrie.gov.tn/marquage -ce/www/fr/doc.asp? mcat=59&mrub=155 . WT/TPR/S/341 • Tunisia 
 
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  40 businesses in moving towards CE markin g and 300 businesses through technical and 
non-technical coaching. It is planned to set up laboratories to complete the range of tests necessary for the application of European directives such as those on low voltage, electromagnetic compatibility and products for the building industry. In addition to the priority sectors selected by 
Tunisia, this agreement might be expanded to include other industrial sectors, for example the 
agri-food industry and packaging. 
3.90.  According to the authorities, the trade agreements signed by Tunisia reaffirm the provisions 
in the TBT Agreement as regards standardization,  technical regulations and conformity assessment 
procedures. 
3.91.  In general, self-certification of conformity by suppliers or importers is not allowed. The 
Customs verifies the certificates and other technical documents and the competent ministries 
verify the documents and then the goods; thes e verifications are carried out electronically. 
According to the authorities, they do not overlap.  Importers are then contacted for inspections or 
the taking of any samples to be sent to specialized laboratories which carry out all types of 
analysis and testing for the purposes of quality control or observance of technical regulations. 
3.1.6.2  Technical controls 3.92.  The authorities have revised the technical import regulations since 2010 in order to 
streamline technical control procedures, including the three predetermined lists of products for 
which control is virtually systematic. The goal is to issue authorization for release within 48 hours. Around 11% of all tariff lines (all products such as carpets, clothing, beverages, milling products 
and some food preparations) are subject to technical import control. 
3.93.  The systematic technical control documents from the Ministry of Trade have been handled 
electronically since 2005: documents are all dispatched and received electronically through the TTN single window at the Ministry of Finance. Wo rk is under way to make all systematic technical 
control paperless. The goal is to enhance the e fficiency and transparency of technical control 
procedures and thus lessen the time required to clear imports through customs. 
3.94.  The following goods have been exempt from technical import control since July 2010
66: raw 
materials and semi-finished goods for importers' professional use in connection with their 
industrial, agricultural, crafts or tourism activities; imported samples; advertising material for everyday use; goods intended for exhibitions and not for sale on the domestic market; imports by 
diplomatic missions; imports by the Tunisian Red Crescent; goods imported as gifts by the 
authorities and government administrative institutions; and returned goods. 
3.95.  The Decree of July 2010 introduced the prin ciple of selectivity and risk management when 
examining and handling cases.
67 Henceforward, it is the technical service concerned which decides 
on the control method required in each case. This  Decree provides for the expansion of the list of 
approved laboratories by including accredited private laboratories. 
3.96.  The Joint Order of 18 September 2010 gives operators the possibility of requesting a second 
examination of the goods and the Decree of July 2010 identifies the bodies authorized to carry out 
technical controls according to the nature of th e goods (by body and by product). It also gives 
importers the possibility of bringing a product into conformity provided that the non-conformity is not related to safety or consumer health aspects.
68 Moreover, its objective is to unify the technical 
import control procedures, which are henceforward determined in a joint order and not in a 
decision as was previously the case. The "free sale certificate" was abolished by the Joint Order of 18 September 2010. Consequently, the original copies of the documents required are no longer 
                                               
66 Article 2 ( bis) of Decree No. 2010-1684 of 5 July 2010 amending Decree No. 94-1744 of 
29 August 1994 on the procedures for te chnical control of imports and export s, and bodies authorized to carry 
it out, viewed at: http://www.cnudst.rnrt.tn/jortsrc/2010/2010f/jo0552010.pdf . 
67 Article 4 of Decree No. 2010-1684 of 5 July 2010 and Article 3 of the Order of 18 September 2010. 
68 Article 7 of the Order of the Ministers of Trade an d Crafts, Agriculture, Water Resources and Fisheries, 
Public Health, Industry and Technology, and Communic ations Technology of 18 September 2010 establishing 
the procedures for systematic techni cal control of imports, viewed at:  http://www.legislation.tn/sites/ 
default/files/fraction-journal-officiel/2010/2010F/076/TF201013374.pdf . Circular of the Minister of Trade of 
19 February 2014 on the guide determining the procedures for technical control of imports. WT/TPR/S/341 • Tunisia 
 
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  needed for technical control, unless there is any doubt. Lastly, the Order allows the documents to 
be submitted prior to arrival of the goods and befo re embarking upon customs formalities so as to 
speed up the technical control procedures.69 
3.97.  The changes have also resulted in a certai n decrease in the number of products subject to 
technical import control. The Order of the Ministry of Trade and Crafts of 15 September 2005 
specifies the list of products subject to technical import control.70 Lists A, B and C in the 2005 
Order concern three types of control depending on the nature of the product. Controls are 
generally conducted at the site of customs clearance before the Customs authorizes release of the 
goods: products on list A are systematically controlled; those on list B require a conformity certificate; and those on list C must meet specifications. 
3.98.  The products on list A are systematically co ntrolled by the relevant technical service, which 
may do this on the basis of the documents, or possibly by receiving samples or taking samples for 
analysis and testing. For medicines, cosmetics and vaccines, each batch is controlled. According to the authorities, the purpose of the control, which must not exceed 24 hours for provisional 
authorization for release and three days for authorization to put up for sale, is to guarantee the 
safety and health of consumers and to detect any problems of unfair competition, including counterfeiting. Physical and analytical controls, however, depend on the time taken in the 
laboratory. Any importer of products subject to systematic technical control must file a dossier 
with the relevant service prior to arrival of the goods or at the latest before commencing customs formalities in order to obtain an authorization to market the goods. 
3.99.  In 2015, the products in list A covered almost 1,900 tariff lines (11% of all lines). Those 
most frequently controlled were agri-food products, cosmetics and domestic electrical appliances. 
The relevant technical services are supervised by the Ministries responsible for agriculture, industry, trade and public health (Table 3.13). The following are some of the products removed 
from list A since the previous TPR: particle bo ard, paper and paperboard, Koranic books, bolts, 
razors, sound reproduction appliances and microscopes. Some products which did not previously appear on the list have been added, for example,  chlorine, containers for compressed or liquefied 
gas, filters for hemodialysis, carriers, washing machines and tanks for gaseous fuel. 
Table 3.13 Products subject to systematic technical import control (List A) 
HS code  Products Relevant technical service  
Ex 0601-0602 Bulbs and tubers Ministry of Agriculture 
Ex 0701-0713 Vegetables Ministry of Agriculture 
Ex 0903-0910 Mate and spices, seeds Ministries of Trade and Agriculture 
Ex 1001-1008 Cereals for sowing Ministry of Agriculture  
Ex 1101-1104 
Ex 1107-1108 Products of the milling industry Ministry of Trade 
Ex 1201-1214 Seeds and fruits  Ministry of Agriculture  
Ex 1503 Lard stearin, oleostearin Ministry of Trade 
Ex 1509-1518 Vegetable fats and oils  Ministry of Trade 
Ex 1701, 1702, 
1704 Sugars and sugar confectionery Ministry of Trade 
Ex 1806 Cocoa preparations Ministry of Trade 
Ex 1901-1905 Preparations for infant use, other food products Ministries of Trade and Public Health 
Ex 2001-2009 Preparations of fruits and vegetables  Ministries of Trade and Public Health 
Ex 2101-2106 Miscellaneous food preparations  Ministry of Trade 
Ex 2202 Beverages Ministry of Trade 
Ex 2302-2309 Animal feed Ministry of Agriculture 
Ex 2524 Asbestos Ministry of Public Health 
Ex 2801 Chlorine Ministry of Industry 
Ex 2844-2845 Radioactive chemical elements, isotopes Ministry of Public Health  
Ex 3006 Reagents, dental products Ministry of Public Health  
Ex 3303-3307 Perfumes, hair and eye products, toothpaste, 
shaving preparations Ministries of Trade and Public Health 
                                               
69 Article 2 of the Joint Order of 18 September 2010. 
70 Order of the Minister of Trade and Crafts of 15 September 2005, amending the Order of the Minister 
of the National Economy of 30 August 1994 establishing th e list of products subject to technical import and 
export control, viewed at: http://www.cnudst.rnrt.tn/jortsrc/2005/2005f/jo0762005.pdf . WT/TPR/S/341 • Tunisia 
 
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  HS code  Products Relevant technical service  
Ex 3401 Soaps, inc. for medical use Ministries of Trade and Public Health 
Ex 3407 Modelling clay for children  Ministry of Trade 
Ex 3808 Domestic disinfectants  Ministry of Public Health  
Ex 3821-3822 Culture media for medical diagnostic purposes, 
in vitro diagnostic products  Ministry of Public Health  
Ex 3921 Food packaging Ministry of Trade  
Ex 3926, 7013 Feeding bottles, of plastic or glass  Ministries of Trade and Public Health 
Ex 4014-4015 Condoms, gloves, dummies, of rubber or silicone, 
rubber erasers  Ministry of Public Health 
 
Ex 6401-6405 Footwear Ministry of Trade 
Ex 6812 Fabricated asbestos  Ministry of Public Health  
Ex 6911-6912 Porcelain, tableware Ministry of Trade 
Ex 7007 Glass Ministry of Trade  
Ex 7303-7306 Tubes and pipes for oil and gas pipelines Ministry of Industry 
Ex 7311 Containers for compressed or liquefied gas  Ministry of Industry 
Ex 7321, 7323 Cooking appliances, household articles Ministry of Trade 
Ex 7419 Containers of copper for compressed or liquefied 
gas  Ministry of Industry 
Ex 7613 Containers of aluminium for compressed or 
liquefied gas  Ministry of Industry 
Ex 8402-8403, 
8405 Boilers Ministry of Industry 
Ex 8418 Refrigerators Ministry of Trade 
Ex 8450 Washing machines  Ministry of Trade 
Ex 8414-8416, 
8419 Compressors, burners, wa ter heaters, fans, air 
conditioning machinery; sterilizers for medical 
use Ministry of Industry 
Ministry of Trade 
Ministry of Public Health  
Ex 8421 Filters for hemodialysis  Ministry of Public Health  
Ex 8424, 8426, 
8427, 8428 
 Extinguishers, travelling cranes, carriers, lifts Ministry of Industry 
 
Ex 8450 Washing machines Ministry of Trade 
Ex 8471, 8473 Computers and components  Ministry of Communications Technology  
Ex 8481 Gas relief valves Ministry of Industry  
Ex 8517, 8520, 
8524-8529 Telecommunications, radar, radio navigation and 
radio broadcasting equipment Ministry of Communications Technology 
Ex 8504, 8506 Ballast, batteries Ministry of Trade 
Ex 8509 Electrical appliances  Ministry of Trade  
Ex 8516 Water heaters and other domestic electrical 
appliances  Ministry of Trade 
Ex 8527, 8529 Radio broadcast receivers, antennas Ministries of Trade and Communications 
Technology  
Ex 8536 Fuses, circuit breakers, switches Ministry of Trade  
Ex 8539 Lamps and tubes Ministry of Trade 
Ex 8542-8544 Integrated circuits, cables Ministries of Communications 
Technology and Trade  
Ex 8708 Tanks for gaseous fuel  Ministry of Industry 
Ex 9018-9019 Ex 9021-9022 
Ex 9025 Medical apparatus, medical thermometers, 
measuring apparatus Ministry of Public Health 
Ex 9501-9503 Prams and pushchairs, toys Ministry of Trade 
Ex 9608-9609 Pens, lead pencils Ministry of Trade 
Source: Official Journal of the Tunisian Republic, 23 September 2005, No. 76, p. 2473; and information 
provided by the authorities. 
3.100.  List B products are goods that pose less of a risk to the consumer than those on 
List A. This list comprises mainly articles of clothing, yarns and fabrics and, to a lesser extent, paper and paperboard, products of iron and steel , and a large number of electrical machines and 
appliances also produced locally. List B products are controlled by the Customs, which, until 2010, 
made sure that the goods were accompanied by a certificate of conformity with the relevant technical regulations. The conformity certificate was abolished in 2010. WT/TPR/S/341 • Tunisia 
 
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  3.101.  List C products are controlled by examining the conformity of the products imported with 
the specific conditions laid down in the relevant specifications and containing the technical regulations to be observed in order to market the good (or service) in question. It may also be necessary to take samples and carry out analyses and tests. The goods concerned are mainly 
agri-food and mineral products; the specifications mostly relate to storage requirements. For 
example, importers of grain maize (corn) and soya cake must undertake to maintain stocks equal to one sixth of their annual import programme.
71 In the case of vehicles, the specifications relate 
to such requirements as after-sales service. 
3.102.  In order to make the technical control procedures even simpler, the authorities are 
planning to introduce a computerized integrated risk management system for each of the agencies responsible for technical control, together with an online database of regulations on technical 
control of imports and exports. Shortening the li st of products subject to technical control by 
removing low-risk products is also one of the authorities' stated objectives. 
3.103.  From January 2005 to the end of 2015, Tunisia made 16 notifications to the WTO's 
TBT Committee, of which nine concerned the esta blishment or amendment of Tunisian technical 
regulations.
72 The other seven notifications concerned new regulations or harmonization of 
Tunisian regulations with European and international legislation such as the draft order on labelling 
and the presentation of pre-packaged foods a ccording to the CODEX standards and European 
directives.73 Tunisia has not been party to any dispute relating to the TBT Agreement. 
3.104.  A single trade concern related to the technical regulation measures applied by Tunisia has 
been brought to the Committee's attention. It was raised by the EU and concerns the labelling and 
presentation of pre-packaged foods notified by Tunisia to the WTO.74 Comments on a number of 
points relating to this measure were forwarded to Tunisia on 16 October 2008, but did not meet 
with any response. 
3.1.6.3  Sanitary, phytosanitary  and environmental measures 
3.1.6.3.1  Sanitary and ph ytosanitary (SPS) measures 
3.105.  Apart from the laws and regulations describ ed in Section 3.1.6.1 above, the phytosanitary 
measures applied by Tunisia are mostly based on a 1992 law, amended in 1999 and 2001, and its 
Orders.75 
3.106.  Veterinary sanitary control at the bord er is governed by Law No. 99-24 of 9 March 1999.76 
A number of legal provisions have been introduced  since 2010 relating to the sanitary control and 
monitoring of the conditions of production of fishery products77; the phytosanitary requirements 
and the sanitary conditions for the creation of fa cilities for the treatment, processing and storage 
of meat and offal78; as well as the procedures for the control of plants and plant products imported 
                                               
71 Order of the Ministers of Finance, Agriculture and Trade of 11 January 1997. 
72 WTO documents G/TBT/N/TUN/12 of 11 November 2005, G/TBT/N/TUN/14 of 2 August 2006, 
G/TBT/N/TUN/17 of 12 January 2007, G/TBT/N/ TUN/19 of 29 May 2008, G/TBT/N/TUN/21 and 
G/TBT/N/TUN/22 of 5 August 2008, G/TBT/N/TUN/23 of 18 November 2008, G/TBT/N/TUN/24 and G/TBT/N/TUN/25 of 3 April 2009. 
73 WTO document G/TBT/N/TUN/20 of 22 July 2008. Other WTO documents G/TBT/N/TUN/10 of 
1 June 2005, G/TBT/N/TUN/11 of 6 July 2005, G/TBT/ N/TUN/13 of 8 February 2006, G/TBT/N/TUN/15 and 
G/TBT/N/TUN/16 of 3 November 2006, and G/TBT/N/TUN/18 of 20 April 2007. 
74 WTO document G/TBT/N/TUN/20 of 22 July 2008. 
75 Law No. 92-72 of 3 August 1992 revising the plan t protection legislation, as supplemented by 
Law No. 99-5 of 11 January 1999 and amended by Law No. 2001-28 of 19 March 2001, viewed at:  
http://faolex.fao.org/cgi-bin/faolex.exe?rec_id=008047&database=faolex&search_type=link&table=result& 
lang=eng&format_name=@ERALL . 
76 Law No. 99-24 of 9 March 1999 on veterinary sanitary control at importation and exportation, viewed 
at: http://www.cnudst.rnrt.tn/jortsrc/1999/1999f/jo02199.pdf . 
77 Order of the Minister of Agriculture, Water Resources and Fisheries of 26 March 2010, amending and 
supplementing the Order of 19 September 1998 establishing the procedures for sanitary control and for monitoring the conditions of production and marketing of fishery products, viewed at: 
http://www.cnudst.rnrt.tn/jortsrc/2010/2010f/jo0262010.pdf . 
78 Order of the Minister of Agriculture of 4 January 2013 establishing the sanitary conditions for the 
creation of facilities for the tr eatment, processing and storage of meat and offal, viewed at: 
http://faolex.fao.org/docs/pdf/tun132805.pdf . WT/TPR/S/341 • Tunisia 
 
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  into Tunisia and their conformity with the Inte rnational Plant Protection Convention (IPPC).79 The 
Order of 3 June 2011 fixes the amount and the procedures for the payment of contributions collected on behalf of the State to cover fees relating to the sanitary control of plants and the various analyses and pesticide-related operations.
80 
3.107.  SPS measures (within the meaning of Annex I to the WTO Agreement on the Application of 
Sanitary and Phytosanitary Measures (SPS Agreement)) are generally taken on the initiative of the Ministry responsible for agriculture (MARHP) (Section 4.1). The Tunisian enquiry points for 
SPS matters are the MARHP and the Ministry of Trade, the latter also being responsible for 
notifications.
81 
3.108.  Tunisia is a member of the World Organisation for Animal Health (OIE). In the area of 
plant protection, it has signed the IPPC an d belongs to the FAO and the European and 
Mediterranean Plant Protection Organization (EPPO);  the Near East Plant Protection Organization 
(NEPPO); the FAO/WHO Codex Alimentarius Commission; and the International Union for the Protection of New Varieties of Plants (UPOV). Import restrictions may be imposed pursuant to 
other conventions signed by Tunisia (for example, CITES). 
3.109.  Tunisia had never previously notified the WTO of its national sanitary and phytosanitary 
measures, but submitted its first two notifications in 2015. They concern all its trading partners 
and relate to a draft order setting maximum limits for the migration of lead and cadmium into 
ceramic articles and materials that may enter into contact with food, taking into account ISO standards.
82 Since 1995, Members have not expressed any concerns with regard to Tunisia in 
relation to the SPS Agreement. 
3.110.  Special certificates are required for importing animals and plants: for example, a certificate 
of purity/health and origin for live animals, meat , raw hides, vegetables, food additives, animal 
feed, beverages and other food products; and a certif icate of origin and safety for bees and honey. 
A certificate of non-contamination by radioactivity is also required for imports of food products and 
animal feed. 
3.111.  For plants, parts of plants and plant products, the phytosanitary certificate issued by the 
plant protection service in the exporting country must be in conformity with the IPPC model and 
must be in Arabic, French or English. Since 2013, the certificate has also had to include an additional country of origin declaration for some plants.
83 A phytosanitary certificate or inspection 
is not required for agricultural products that have been processed, for example, oils, vegetable 
fats, brine, preserved foods, starch and flour, agricultural products intended for processing such as 
coffee, cocoa and hops, spices, condiments and incense.84 
3.112.  The importation of live animals carrying any of the contagious diseases listed by decree is 
prohibited.85 When live animals are imported, the sanitary  status of the exporting country is taken 
into account or, failing that, the status of the region, then the farm and, finally, the animal, in accordance with OIE resolutions. Production livesto ck may only be imported from countries/regions 
free of the diseases on the OIE's List A specific to the species. The Orders of the Minister 
                                               
79 Order of the Minister of Agriculture of 28 May 2013 establishing the phytosanitary requirements and 
procedures for the control of plants and plant products imported into Tunisia, viewed at:  
http://www.nasraouibouzid.tn/TextesJORT/40aine/Arr28-05-2013F.pdf . 
80 Order of the Minister of Agriculture and the Envi ronment and the Minister of Finance of 3 June 2011 
determining the amount and procedures for payment of  the contribution towards phytosanitary control, 
analysis, approval and provisiona l marketing authorization for the sale of pesticides, viewed at: 
http://faolex.fao.org/docs/pdf/tun107245.pdf . 
81 WTO documents G/SPS/ENQ/26 of 11 March 2011 and G/SPS/NNA/16 of 11 March 2011. 
82 WTO documents G/SPS/N/TUN/1 of 29 April 2015 and G/SPS/N/TUN/1/Add.1 of 3 June 2015. 
83 Order of the Minister of Agriculture of 28 May 2013. The list includes chestnut trees, 
chrysanthemums, conifers, carnations, strawberry plants, kiwi  bushes, pawpaw trees, citrus fruit without 
stalks, mango trees, avocado trees, gu ava trees, tomato seeds, lucerne, clover, narcissi, tulips, beans, peas 
(pisum sativum ), stone fruit trees, oaks ( quercus spp. ), rose bushes, potatoes, wheat, tubers (other than 
potatoes), vines and maize. 
84 The full list is given in Article 5 of the Order of 28 May 2013. 
85 Law No. 84-27 of 11 May 1984 on animal diseases considered to be contagious. Decree No. 84-1225 
of 16 October 1984 establishes the list of animal diseases considered to be contagious and lays down general 
sanitary measures common to these diseases. It wa s amended and supplemented by Decrees Nos. 98-2362 of 
23 November 1998, 2004-1198 of 25 May 2004 and 2009-2200 of 14 July 2009. WT/TPR/S/341 • Tunisia 
 
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  responsible for agriculture of 31 May 2012 establis h the lists of quarantine bodies and of plants 
and plant products barred from entry into Tunisian territory.86 
3.113.  An authorization to manufacture, import, formulate, package, sell or distribute pesticides 
for agricultural use requires a diploma as an agronomist, chemical engineer, pharmacist or the 
possession of a degree in chemistry or equivalent di ploma; or a diploma granted by an agricultural 
or public health college, after training in entomology, phytopathology, pesticide products and techniques for their application, and general principles of the toxicology of pesticides.
87 
3.114.  Conformity assessment is the responsibility  of the veterinary service at the border for 
animal products and of the phytosanitary control service for plants and plant products. Tunisia has 
27 border posts (land, sea and air) with on-the-spot inspectors. 
3.115.  In the case of plants, documentary checks  focus on the conformity of the phytosanitary 
certificate of origin. Tunisia states that it applies international standards as regards import and 
export procedures. Visual inspection and sampling for laboratory analysis are carried out in order 
to detect any harmful organisms. Plants for reproduction, such as seeds, are subject to mandatory 
sampling. Analyses are also carried out on the basis of an assessment of the risk of introducing 
diseases or destructive pests. If there are no pests or diseases requiring quarantine, the consignments checked are admitted subject to monitoring of their phytosanitary status. The 
National Plant Protection Company (SONAPROV), under the supervision of the Ministry responsible 
for agriculture
88, is a government-owned company whose role is to conduct studies, develop 
treatments and combat crop parasites. 
3.116.  Animal products are subject to a three-stage veterinary sanitary control process: first, the 
documents are checked and then verified to ensure  that their content corresponds to the products 
imported; and, finally, there is a physical inspec tion to check the storage conditions, weight and 
packaging. It may be decided to conduct laboratory analyses. 
3.117.  Under its preferential agreements, Tunisia has embarked on negotiations with the EU on a 
deep and comprehensive free trade agreement (D CFTA) containing a section on SPS measures. 
Tunisia has received assistance from the EU on SPS matters with the aim of promoting the transfer 
of technical know-how in the field and helping to  establish governance frameworks and appropriate 
infrastructure so as to boost access to the EU and other markets.89 
3.1.6.3.2  Environmental measures 3.118.  The main legislative texts relating to environmental protection and conservation of natural 
resources are: Decree No. 91-362 of 13 March 1991 on the prior preparation of environmental 
impact studies for new projects; Law No. 94-122 of 28 November 1994 enacting the Regional and Urban Development Code; Law No. 95-75 of 7 August 1995 authorizing the accession of the 
Tunisian Republic to the Berne Convention on the Conservation of European Wildlife and Natural 
Habitats; and Law No. 96-41 of 10 June 1996 on soli d wastes. A draft environmental code is being 
prepared. In practice, Tunisia has only 30 inspectors on its entire territory. 
3.119.  On 11 October 1995, Tunisia acceded to the Basel Convention on the Control of 
Transboundary Movements of Hazardous Wastes and Their Disposal. In 1992, Tunisia ratified the Bamako Convention on the Ban of the Import into Africa of Hazardous Wastes and the Control of Transboundary Movement and Management of Hazardous Wastes within Africa. The importation of 
hazardous wastes, within the meaning of the national legislation, is strictly prohibited. The Notice 
                                               
86 Order of the Minister of Agriculture of 31 May 2012 establishing the list of quarantine bodies, viewed 
at: http://faolex.fao.org/docs/pdf/tun113265.pdf . Order of the Minister of Agriculture of 31 May 2012 
establishing the list of plants and plant products barred from entry into Tunisi an territory, viewed at: 
http://faolex.fao.org/docs/pdf/tun113273.pdf . 
87 Decree No. 92-2246 of 28 December 1992, viewed at:  http://faolex.fao.org/docs/pdf/tun11738.pdf . 
88 SONAPROV was established by Law No. 69-14 of 28 February 1969 and Law No. 71-14 of 
9 March 1971. 
89 WTO documents G/SPS/GEN/1139 of 13 March 2012 and addenda of 15 March 2013, 14 March 2014 
and 16 March 2015. WT/TPR/S/341 • Tunisia 
 
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  published in the Official Journal of 28 September 2010 sets out, in Annexes 1 and 2, the list of 
hazardous chemicals and acids subject to prior import authorization.90 
3.120.  Tunisia has also ratified the Stockholm Convention on Persistent Organic Pollutants of 
17 June 2004. Under the provisions of that Convention (Article 3), Parties prohibit the production, 
use, import and export of chemicals covered by the Convention. In October 2015, Tunisia ratified 
the Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade. Tu nisia has ratified the London Convention (1973) 
and Barcelona Convention (1976) to combat pollution . However, it appears that there continue to 
be problems in relation to phosphate mining (Section 4.2). 
3.121.  Tunisia has ratified the Convention on In ternational Trade in Endangered Species of Wild 
Fauna and Flora (CITES). The importation of species of fauna and flora listed in CITES Appendix I 
requires an import permit issued by the Minist ry responsible for agriculture. According to the 
Forestry Code, all species are subject to an import permit. The Ministry responsible for forests (MARHP) examines applications to import animal or plant species and may grant or deny 
authorization for their importation. Products covered by the Montreal Protocol on CFCs 
(chlorofluorocarbons) are subject to an import licence issued by the National Environmental 
Protection Agency. 
3.122.  In 2015, there were still no laws or regulations on the non-human applications of genetic 
engineering or on the use of genetically modified  organisms (GMOs) in food production, although 
draft legislation is under study. The use of GMOs in food products is not subject to authorization 
and there are no special requirements concerning the labelling of food obtained from GMOs. 
However, Tunisia, as a contracting party to the Convention on Biological Diversity and the 
Cartagena Protocol on the prevention of biotechnological risks, is in the process of finalizing a national legal framework that will make it possible to regulate genetically modified species. A 
Commission has been set up and draft legislation is being prepared, including components such as 
thresholds and labelling that are close to those provided for by the relevant EU legislation. 
3.123.  A 5% tax, established by the 2003 Finance Law, is levied on sales, including imports, of a 
range of generally imported products, namely, petroleum oils, polymers, centrifuges, and cells, 
batteries and accumulators, and chemicals. This tax goes towards two special treasury funds: 70% to the Pollution Cleanup Fund (FODEP) and 30% to the Fund for the Protection of Environmental Aesthetics (FPEE).
91 
3.124.  The Finance Law for 2008 broadened the scope of the tax to include some other products 
such as plastic tubing and pipes, bags and furniture.92 The 2009 Finance Law broadened the scope 
of FODEP to cover the cost of fixed and operatin g expenses for the treatment of industrial and 
special wastes.93 The 2014 Finance Law boosted FODEP's resources by allocating to it the proceeds 
of payments by contributors to the management schemes for lubricating oils and used oil filters.94 
A list of 27 products was added to the products to  which the tax applies, such as extruded plastic 
tubing, hose and fittings, and pallets and netting  in tubular form, as well as spark-ignition 
alternating or rotary piston engines (internal combustion engines), and mechanotherapy devices; 
                                               
90 Notice of the Ministers of the Interior and Lo cal Development, Trade and Crafts, Industry and 
Technology, Agriculture, Water Resources and Fisheries, and Public Health, on optimization of the management of certain hazardous chemicals and acids, viewed at: http://www.cnudst.rnrt.tn/jortsrc/2010/2010f/jo0782010.pdf . 
91 The role of FODEP is to encourage manufacturers to  prevent pollution by esta blishing waste collection 
and recycling units. In practice, FODEP also provides as sistance for the prevention of waste pollution and the 
development of clean technology. The FPEE is responsi ble for funding operations relating to environmental 
cleanliness and aesthetics, the construction and maintena nce of sidewalks, and action  to combat urban plastic 
pollution. 
92 Article 31 of Law No. 2007-70 of 27 December 2007 on the Finance Law for 2008, Official Journal 
No. 104 of 28-31 December 2007, page 4361. 
93 Added by Article 11 of the Finance Law for 2009.  
94 Decree No. 2002-693 of 1 April 2002 on the conditions and procedures for the recovery of lubricating 
oils and used oil filters and their management, as amended and supplemented by Decree No. 2008-2565 of 7 July 2008. WT/TPR/S/341 • Tunisia 
 
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  massage devices; psychotechnical devices; and ozone therapy, oxygen therapy, aerosol therapy, 
artificial respiration and other therapeutic respiration apparatus.95 
3.125.  The 2014 Finance Law introduced two new taxes: a tax on energy products consumed, for 
which the product list and rate are set by decree, an d a tax of TND 3/kg of weight of the engine or 
spare part upon importation of engines and used parts of tariff headings HS 8407, 8408, 8511 and 
8708.96 Since 2015, other taxes have been levied on a list of products such as used lubricating oils 
and used tyres. 
3.1.6.4  Marking, labelling and packaging 
3.126.  The 1992 Law on Consumer Protection la ys down the general principles on which the 
labelling and packaging measures are based. The Ministerial Order of 3 September 2008 on the labelling and presentation of pre-packaged foods sp ecifies the information that must appear on the 
labelling of all pre-packaged foods. In particul ar the label must indicate: sales name; list of 
ingredients, quantity of certain ingredients or ca tegories of ingredients; net quantity; date of 
manufacture; use-by date; storage and use condit ions; manufacturer's name and address; batch 
number; place of origin; and instructions for use (where necessary). In addition, Arabic must be 
one of the languages used for labelling food. The Order of September 2008 also includes provisions concerning labelling information and methods for pre-packaged dietary foods and foods 
intended for special medical purposes. 
3.127.  Similar requirements apply to pharmaceutical products (including medicines) and, in the 
case of compounds, the name and percentage of each component must also be indicated. Decree 
No. 90-1400 of 3 September 1990 establishes the ru les of good practice for the manufacture of 
medicines intended for human consumption, qualit y control, packaging, labelling, sales name and 
the associated advertising. The Joint Order of 16 October 2009 establishes the procedures for the 
preparation, validation, dissemination and review of the criteria relating to eco-labelling and the 
practical conditions for granting the Tunisian eco-label and controlling its use.
97 
3.2  Measures directly affecting exports 3.2.1  Procedures 
3.128.  In general, natural or legal persons wishing to engage in export activities must register 
with the Central Business Register.
98 Most export documentation is transmitted via the TTN 
electronic single window system common to all operators. In the case of "resident" enterprises, the export operation must still pass through several institutions (the Ministry of Trade, the domiciliary 
bank to which export earnings have to be repatriated, the port authority and the Customs), in 
addition to intermediaries such as customs brokers, shipping agents and carriers, each 
contributing one or more documents. 
3.129.  Exports by resident enterprises involv ing payment of an amount exceeding TND 200 are 
carried out under cover of a final invoice domiciled with an approved intermediary bank; export earnings must be repatriated within ten days of the date on which payment becomes due. 
However, resident exporters may hold the proceeds of their export operations in foreign-currency 
business accounts. Wholly exporting non-resident ("offshore") enterprises are not bound by the foreign exchange legislation and do not have to repatriate their export earnings (Table 3.14). 
3.130.  All goods presented for export must be covered by a detailed customs declaration in which 
they are assigned a customs procedure. This document must be accompanied by an export 
authorization issued by the Ministry of Trade fo r goods excluded from the free export regime 
(Section 3.2.3).  
                                               
95 Official Journal No. 105 of 31 December 2013, page 3691. 
96 Article 68 of Law No. 2013-54 of 30 December 2013 on the Finance Law for 2014, viewed at: 
http://www.legislation.tn/sites/default/files/fraction-journal-officiel/2013/2013F/105/Tf2013541.pdf .  
97 Joint Order of the Ministers of the Environment and Sustainable Development, Industry, Energy and 
Small and Medium-Sized Enterprises, and Tourism of 16 October 2009, viewed at: http://faolex.fao. 
org/docs/pdf/tun92820.pdf . 
98 The website of the Central Business Register is available at: http://www.registre-
commerce.tn/accueil.html . WT/TPR/S/341 • Tunisia 
 
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  3.131.  Since January 2011, Tunisia has applied the EU's Entry Summary Declaration (ENS) for 
exports to the EU.99 Under this measure, Tunisian operators must present to the Customs an 
electronic declaration containing the safety-security data concerning the goods before they enter EU territory. In principle, the ENS applies to all goods, with a few exceptions. 
3.132.  In order to benefit from preferences under bilateral or multilateral agreements, the export 
product must be accompanied by a certificate of or igin issued by the Customs or by the chambers 
of commerce or industry, or drawn up by the exporter. 
3.133.  Under the export development programme the Customs has set up a system of 
performance indicators in particular for container dwell times and customs clearance times for goods at the port of Radès. The programme has also brought improvements to the technological 
infrastructure, including the purchase of addition al computer equipment, renewal of the central 
server of the SINDA system, purchase of x-ray inspection systems, establishment of a risk 
management system, setting up of a geolocation sy stem for mobile loading units and vehicles, and 
training of customs officers. 
3.2.2  Export taxes 
3.134.  Since its previous TPR in 2005, Tunisia has continued to maintain cyclical taxes on 
exported metallic scrap in order to discourage exports: a tax of TND 300/tonne on waste and scrap 
of stainless alloy steel (national tariff lines 72042110008 and 72042190000)
100; a tax of 
TND 1,000 to 1,400/tonne on waste and scrap of iron, copper and brass (national tariff lines 74040010009, 74040091004 and 74040099008) and of TND 450/tonne for aluminium waste and scrap (subheading 760200)
101; and a  customs services fee on crude petroleum oils and oils 
obtained from bituminous minerals (under nation al tariff heading HS 27090090), at a rate of 1.5% 
of their value.  
3.135.  A tax of 0.5% on olive oil in, bulk and a tax of 1% on dates are also levied on exports of 
such products. Two new taxes have also been introduced since 2009: one of TND 300/tonne on 
used radiators (subheading 870891)102; and another to finance biological recovery, of which the 
proceeds go to the financing fund for biologic al recovery periods in the fisheries sector.103 The 
biological rest system is financed by a tax on fishery products, including aquaculture products for 
export or for sale on the domestic market by partially or wholly exporting enterprises, international trading companies or enterprises operating in economic activity parks. Consequently, imports are not subject to this tax. The tax is payable at a rate of 2% on the customs value of the exported 
goods.  
3.2.3  Export prohibitions, licences and controls 3.136.  Under the current legislation, which has not changed since 2005, exports of goods and 
services may be subject to restrictions in order to safeguard morality, security, public order and 
human health; to protect fauna and flora and the country's cultural (historical, archaeological and artistic) heritage.
104 Decree No. 94-1742 of 29 August 1994 sets out the list of products "excluded 
from the free export regime".105 
3.137.  The Decree reflects the multilateral agreements  to which Tunisia is party, such as CITES or 
the Basel Convention. Thus, certain products, wastes and/or species are subject to an export 
                                               
99 Information on the EN S can be viewed at: http://www.belfort.cci.fr/ fileadmin/user_upload/ 
mediatheque/International/douane/Presentation_ICS-ECS.pdf . 
100 Decree No. 2005-2604 of 24 September 2005, viewed at: 
http://www.cnudst.rnrt.tn/jortsrc/2005/2005f/jo0782005.pdf .  
101 Decree No. 2008-2399 of 23 June 2008, viewed at: 
http://www.supcom.mincom.tn/upload/1372320937.pdf . 
102 Decree No. 2009-2356 of 12 August 2009, viewed at: 
http://www.profiscal.com/newfisaf/decret/D_2009-2356_fis.pdf . 
103 Law No. 2009-17 of 16 March 2009, as amended by Article 13 of Law No. 2009-71 of 
21 December 2009 on the Finance Law for 2010. 
104 Article 3 of Law No. 94-41 of 7 March 1994 on foreign trade, viewed at: 
http://www.bct.gov.tn/bct/siteprod/documents/loi9441.pdf . 
105 Decree No. 94-1742 of 29 August 1994 setting out the lists of products excluded from the free 
foreign trade regime, viewed at: http://www.anticor.tn/wp-content/uploads/2013/11/decrets/jo06994.pdf . WT/TPR/S/341 • Tunisia 
 
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  permit, certificate or prohibition. Species of wild fauna and flora threatened with extinction (see 
CITES, Appendices I, II and III) are subjec t to a prior authorization issued by the 
Directorate-General of Forests of the Ministry responsible for agriculture.106 
3.138.  Other products can only be exported with the prior authorization of the Ministry of Trade, 
valid for six months.107 The main purpose of authorization is to prevent shortages on the domestic 
market and ensure the availability of inputs fo r domestic industry. The products concerned are: 
 cereals and cereal flours, and food preparations obtained therefrom; 
 forage and animal feed; 
 molasses; 
 oilseed cake; 
 certain minerals; 
 waste and scrap of iron, steel, copper and aluminium; 
 coal and petroleum products; 
 certain chemical elements and isotopes; 
 fertilizers; 
 raw and dehaired hides; 
 stationery; 
 precious metals and waste thereof; 
 bismuth and cobalt, titanium, beryllium, an timony, zirconium and their products; and 
 aircraft, balloons and dirigibles, parachutes, and ships. 
3.139.  Export authorizations are issued by the Ministry of Trade. Hazardous products may be 
exported after authorization by the Ministry resp onsible for the environment, in accordance with 
Decree No. 2000-2339 of 10 October 2000. Exportation of  wastes included in list A of the Basel 
Convention is also subject to prior authorizatio n by the Ministry responsible for the environment.  
3.2.4  Export subsidies, promotion and support 
3.140.  The latest notification by Tunisia under Article XVI:1 of the GATT 1994 and Article 25 of 
the Agreement on Subsidies and Countervailing Measures dates from 2006.108 It covers the period 
2001-2003. No notification has been made to the WTO since that date.109 Generally speaking, 
Tunisia maintains many programmes aimed at developing exports, including agri-food exports. Rationalization of these programmes, which are described below, would make the Tunisian trade regime more transparent and efficient. 
3.2.4.1  Fiscal and fore ign exchange incentives 
3.141.  Tunisia has several different regimes for ex porting enterprises. The Investment Incentives 
Code (CII) distinguishes "wholly exporting" enterprises, which must make at least 70% of their 
sales for export (shipped from the plant during the previous calendar year), from "partially 
exporting" enterprises. This percentage was re duced to 50% on an exceptional basis in 2009 and 
then again in 2015, in order to address the exportin g difficulties encountered by these enterprises. 
The remainder of production may be sold on the domestic market. The procedures whereby wholly 
exporting enterprises make sales and provide servic es on the domestic market are established by 
decree.
110 
3.142.  Article 14 of the CII, as well as the foreign exchange legislation, further distinguish 
between "resident" and "non-resident" (or "offshore") enterprises, the latter being defined as 
enterprises at least 66% of whose capital is held by non-residents who made their investment using imported convertible currencies; they can on ly be wholly exporting. Enterprises qualify for 
                                               
106 CITES; viewed at: https://www.cites.org/sites/default/files/fra/app/2013/F-Appendices-2013-06-
12.pdf . 
107 Decree No. 94-1743 of 29 August 1994, viewed at: http://www.anticor.tn/wp-
content/uploads/2013/11/decrets/jo06994.pdf . 
108 WTO document G/SCM/N/123/TUN of 19 September 2006. 
109 WTO document G/SCM/W/546/Rev.6 of 14 April 2015 on notification requirements under the 
Agreement on Subsidies an d Countervailing Measures. 
110 Decree No. 97-308 of 3 February 1997, establishing the conditions for sales that may be made in 
Tunisia by exporting enterprises, as amended by Decree No. 2000-867 of 24 April 2000. WT/TPR/S/341 • Tunisia 
 
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  different benefits depending on whether they are "wholly exporting" or "partially exporting", and 
whether they are "resident" or "non-resident" (Table 3.14).111 Partly because of the many benefits 
available, in 2015 almost two thirds of exports, in value terms, were made by "wholly exporting enterprises". Most of the wholly exporting enterprises operate as non-resident enterprises in order 
to qualify for exemptions from the foreign exchange repatriation obligation, the main advantage of 
the distinction between resident and non-resident enterprises. 
Table 3.14 Benefits accorded to export  enterprises under each regime, 2015 
Privilege Regimea 
Wholly exporting 
non-resident 
enterprises Wholly exporting 
resident enterprises Partially exporting 
resident enterprises 
Obligation to repatriate 
export earnings No Yes Yes 
Profits tax (corporation 
tax) 0% (10 years), 
thereafter 50%; 
10% tax on profits 
from exports made after 1 January 2014. 
Enterprises for which 
the period of total deduction of income or profits from export has not expired at 1 January 2014 enjoy the full deduction until the 10-year period has expired. 0% (10 years), 
thereafter 50%; 
10% tax on profits 
from exports made after 1 January 2014. 
Enterprises for which 
the period of total deduction of income or profits from export has not expired at 1 January 2014 enjoy the full deduction until the 10-year period has expired. Only on the profits from 
export earnings: 0% (10 years), thereafter 50%; 
10% on profits from exports 
made after 1 January 2014. 
Enterprises for which the 
period of total deduction of income or profits from export has not expired at 1 January 2014 enjoy the full deduction until the 10-year period has expired.  
Customs duties on 
inputs and capital goods No No Only on export activity 
Companies operating under 
the inward processing 
regime: a guarantee of 5% 
of the value of the imported 
goods 
Capital goods are subject to 
a 0% rate (2016 Finance 
Law)  
VAT and consumption 
tax on inputs and capital goods No No Only on export activity 
Companies operating under 
the inward processing regime: a guarantee of 5% of the value of the imported goods 
Capital goods are subject to 
a 0% rate (2016 Finance Law)  
a Non-resident status  is reserved exclusively for wholly exporting enterprises. 
Source: WTO Secretariat, based on informatio n provided by the Tunisian authorities. 
3.143.  Companies established under the "wholly exporting enterprises" regime, as defined in the 
CII, benefit from a suspensive free-warehousing procedure, wherever they may be located. This allows them to import all the inputs they need for production purposes, and to use a simplified 
declaration, the "DAE" (release or shipment author ization request) at the time of release of their 
imports or shipment of their exports. In 2015, enterprises established under this regime accounted for two thirds of the value of total merchandise exports and over a quarter of total import value. 
3.144.  "Wholly exporting" enterprises also enjoy total deduction of export income and profits from 
the basis of assessment during the first ten years of activity, and a 50% deduction after that. However, these enterprises are subject to corporation tax at a rate of 10% of profits from exports 
                                               
111 These regimes were notified to the WTO in document G/SCM/N/123/TUN of 19 September 2006. WT/TPR/S/341 • Tunisia 
 
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  in the case of income and after 1 January 2014.112 Enterprises operating prior to 1 January 2014 
whose period of total deduction of profit s derived from exports had not expired at 
31 December 2013 also continue to enjoy total dedu ction until the end of the period granted for 
that purpose.113 In 2016, the normal rate of corporation tax (on profits) is 25%. 
3.145.  Moreover, profits and income reinvested in th e initial capital or in an increase in the capital 
of wholly exporting enterprises qualify for total relie f. The relief is also total for profits reinvested 
within the company itself. Finally, wholly exporting enterprises may import, free of all duties and 
taxes (customs duties, VAT, consumption tax), the capital goods they need in order to produce, 
subject to such goods not being available on the domestic market. This exemption also applies to purchases on the local market (CII, Article 15). If VAT is paid under other regimes, it is reimbursable at the time of export. 
3.2.4.2  Economic activity parks 
3.146.  The growing importance of the export promotion strategy in the mid-1980s led to the 
expansion of the "wholly exporting" enterprises regime that gave rise to the concept of the free 
economic zone in 1992
114, and then that of the economic activity park in 2001.115 
3.147.  All wholly exporting enterprises establishe d inside an economic activity park qualify for 
fiscal, financial and customs benefits, according to their status.116 An economic activity park may 
be established on Tunisian territory by decree of  the Minister of the Economy. Management of the 
park is granted to a legal person known as the "operator", which invests in the necessary infrastructure and provides maintenance services in consideration for the rent paid by the enterprises established in the park. Any natural or legal person, whether or not resident, may 
invest freely in export activities after lodging a declaration with the operator. 
3.148.  There are currently two economic activity parks in Tunisia, created in 1993.
117 The first, at 
Zarzis, includes port facilities and an airport, housing and warehouses; the other is at Bizerta, near 
Tunis (Table 3.15). Economic activity parks are under customs supervision and access to them is 
restricted to persons working in them. A customs o ffice has been set up in each park, at which all 
the customs clearance operations of the enterprises are centralized, as well as operations relating 
to management of the parks. A detailed customs declaration must be filed in connection with any 
movement of goods entering or leaving the park. In accordance with the provisions of Law 92-81, 
products necessary for the operators' activities in the park may be freely imported. The foreign trade regulations and the technical import control regulations do not apply. 
                                               
112 Added by Article 34.3 of Law No. 2007-70 of 27 December 2007 on the Finance Law for 2008. 
113 Amended by Article 24.4 of Law No. 2010-58 of 17 December 2010 on the Finance Law for 2011, as 
amended by Article 11 of Supplementary Finance Law No. 2011-56 of 25 June 2011 and by Article 20 of the Finance Law for 2013. 
114 Law No. 92-81 of 3 August 1992 establishing free economic zones. 
115 Law No. 2001-76 of 17 July 2001, viewed at: http://www.douane.gov.tn/fileadmin/lois_et 
_reglements/TA/FR/TA_12.pdf . 
116 Economic activity parks were established by Law No. 92-81 of 3 August 1992 establishing free 
economic zones, as amended and supplemented by Laws Nos. 94-14 of 31 January 1994, 2001-76 of 
17 July 2001, 2006-80 of 18 December 2006 and 2007-70 of 27 December 2007.  
117 Decree No. 93-1916 of 13 September 1993 establishing a free economic zone at Zarzis; 
Decree No. 93-2051 of 4 October 1993 establishing a free economic zone at Bizerta. WT/TPR/S/341 • Tunisia 
 
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  Table 3.15 Economic activity  parks operational in 2015  
Economic 
activity park Areas of activity Size 
(hectares) Total cost 
(TND million) Jobs 
recorded/companies 
installed in 2015 
Zarzisa Labou r-intensive industrial projects with a 
technological input; services involved in 
petroleum and gas activities and logistics; free-zone transaction activities 60
 18,683  182 employees/47 
companies 
Bizertab Machinery, electricity and electronics 
industry; naval and pleasure boating 
industry; pharmaceutical industry; plastics 
processing; fabric, textiles and leather 
finishing; trading and services  100 (Bizerta 
30 and Menzel 
Bourguiba 70) 512 4,300 employees/59 
companies 
a Zarzis economic activity park, viewed at: http://www.zfzarzis.com.tn/fr/missions-du-parc.html . 
b Bizerta economic activity park, viewed at: http://www.paeb.tn/presentation-parc.php . 
Source: WTO Secretariat, based on data pr ovided by the authorities; viewed at: http://www.parcs-activites. 
tn/parcs-activites.html . 
3.149.  All operations inside an economic activity park must be carried out in foreign exchange or 
convertible dinars. In addition, the goods and se rvices provided by the operators to persons 
working in the parks are considered to be exports;  they are therefore subject to the foreign trade 
and exchange regulations and taxed accordingly. 
3.150.  Offshore banks and other non-resident financial institutions as well as service enterprises 
working on behalf of non-residents are not required to be installed in the economic activity parks, 
but may set up throughout the territory. 
3.151.  In addition to fiscal advantages, enterprises wishing to set up in an economic activity park 
enjoy simplified procedures (i.e. single window ), thereby avoiding red tape, a significant 
advantage in Tunisia, which is ranked 74th out of 189 in terms of ease of doing business.118 Thus, 
investors file their dossier and sign their occu pancy agreement with the park operator, which 
represents the single window, and all the setting up and installation formalities are then carried 
out by the company operating the economic activity park on behalf of the investor. 
3.152.  A simplified declaration called the DAE (release/shipment authorization request) enables 
exporting enterprises to dispose of imported pr oducts immediately and also rapidly export the 
products they manufacture. 
3.2.4.3  Other suspensive customs procedures 3.153.  In order to boost the export competitiveness of its enterprises, Tunisia has nine different 
economic customs procedures in addition to the standard exchange procedure: a total of five 
procedures allowing importation with suspension of duties and taxes, a temporary export procedure, two transit procedures, and a drawback procedure for reimbursement upon exportation of duties paid at importation (Table 3.16).
119 These procedures facilitate the storage, processing, 
use and movement of goods. They vary according to whether the enterprise is wholly export- or 
partially export-oriented and whether it is resident or non-resident. Unless a waiver is granted, operations under a customs procedure with economic impact must be covered by security 
guaranteeing fulfilment of the relevant undertakings. 
                                               
118 World Bank (2016). 
119 The various export procedures and the associated privileges are described in detail on the Customs 
website, viewed at: http://www.douane.gov.tn/index.php?id=466 . WT/TPR/S/341 • Tunisia 
 
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  Table 3.16 Suspensive procedures, 2015  
Name   Benefits  Beneficiaries 
Public or private 
customs warehousing Goods are placed for a specified period in 
premises under customs control with suspension of duties and taxes and other commercial 
measures. 
Maximum length of stay of goods is 2 years in private warehouses, 5 years in public warehouses and 3 years in special public warehouses. Private warehouse for own account: person 
engaged in a commercial or industrial activity for the needs of that activity. 
Private warehouse for use by third parties: 
natural or legal persons whose main or secondary business is storing or warehousing goods on behalf of third parties. 
Public warehouse: municipalities, chambers of 
commerce and Tunisian semi-public companies. 
Processing under 
customs control: 
- for partial exportation 
- for the local market Use of foreign raw materials in the manufacture 
of compensating products with suspension of 
import duties and taxes and clearance of 
accounts when manufacturing is completed, both 
for re-exportation and for placement on the 
market within the limits of the percentages 
respectively fixed for each of these destinations 
(processing under customs control for partial 
exportation); 
use or production of raw materials with 
suspension of duties and taxes (processing under 
customs control for the local market); the 
compensating products are placed on the market 
with payment of the applicable duties and taxes. 
Goods may remain under the processing under 
customs control for partial exportation procedure 
for a maximum period of 6 months, which may be 
extended upon justified request.  Manufacturers possessing the equipment 
needed for the activity 
Processing warehouses 
provided for under the CII Duty- and tax-free import of machinery and 
equipment needed for their activities and of raw materials and semi-finished products necessary 
for their production; 
Exemption from VAT for local purchases of machinery and equipment, raw materials, consumables, semi-finished products and services necessary for their activities; may recruit 
managerial and supervisory staff of foreign 
nationality up to a maximum of four persons per enterprise. Wholly exporting enterprises including 
agricultural and fisheries enterprises; wholly exporting service enterprises; foreign 
personnel of a service enterprise 
Temporary admission 
("existing state") 
including the ATA carnet 
system Suspension of duties and taxes for various 
operations: Entry of articles or machinery for 
repairs, tests and experiments; one-off 
exceptional operations that are not of a nature to 
be generalized; empty or full imported packaging 
for re-export empty or full; products for display in 
exhibitions; machinery and equipment to be used 
to carry out works. 
The ATA carnet, valid for one year, is an 
international document that replaces national 
customs documents with an international customs 
guarantee chain. Manufacturers; enterprises carrying out major 
works (dams, etc.); organizers of trade fairs 
and exhibitions; exporters of packaging 
Inward processing Suspension of duties and taxes on goods 
imported in order to be processed, worked or for further treatment, against a surety of 5% of their value. Products included in this procedure must 
be re-exported or warehoused within a period of 
6 months, which may be extended on request (up to 2 years).  Enterprises possessing the machinery and 
equipment needed for the activity 
Temporary exportation 
and outward processing Export of goods outside the customs territory for 
a specified period for the purpose of: outward 
processing; repair and maintenance; display or 
participation in events outside the customs 
territory; animal reproduction or participation in 
races; participation in sporting, cultural, scientific 
or religious events; machinery and equipment for 
works carried out by enterprises resident within 
the customs territory under a contract signed 
with non-resident enterprises; materials, 
machinery, equipment, accessories and spare 
parts necessary for making films, television or 
radio programmes in the context of coproduction 
with similar enterprises resident outside the 
customs territory; means of transport by land, 
sea or air for private or commercial use 
registered in Tunisia and used for the carriage of 
goods or persons outside the customs territory 
free of charge or against payment.  Persons possessing the goods presented for 
export; manufacturers; enterprises carrying 
out works abroad; organizers of trade fairs or 
exhibitions abroad; individuals (artists, 
craftsmen, sports teams) WT/TPR/S/341 • Tunisia 
 
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  Name   Benefits  Beneficiaries 
Transit Suspension of duties and taxes, prohibitions and 
other restrictions normally applicable to goods 
coming from abroad that cross the customs territory (international transit) or are moved between two offices or warehouses (ordinary transit).  All transport enterprises and operators
 
International Road 
Transport System (TIR) Simplification and harmonization of customs 
formalities at the border in order to facilitate and 
speed up the carriage of goods by road. This 
system has been established since 
2 September 2002 and allows goods to be carried 
by road without load breaking across one or more 
borders between countries party to the Geneva 
Convention of 1975, which entered into force in 
1978.120 All transport enterprises and operators  
Reimbursement upon 
export of duties paid at importation Reimbursement upon export of goods (or their 
deposit in a customs warehouse with a view to their export at a later date) of customs duties paid at the time of import or of the import of raw materials used in their composition. All partially exporting enterprises under 
Tunisian law 
Standard exchange Definitive export of defective goods to be 
repaired, restored or refurbished and import of 
replacement goods with full or partial exemption 
from applicable import duties. Prior import of 
replacement goods may be authorized before the 
dispatch of the defective goods. All enterprises under Tunisian law 
Source:  Ministry of Finance, Direct orate-General of Customs, viewed at: http://www.douane.gov.tn/ 
index.php?id=466 . 
3.2.4.4  Financial aid and othe r export promotion measures 
3.154.  There are a number of mechanisms and st ructures available to exporters for marketing 
Tunisian products abroad and many organizations to provide export support, including financial aid (Section 2.2). 
3.155.  The Export Promotion Centre (CEPEX)
121, as the agency responsible for implementing the 
country's export promotion strategy under the Ministry of Trade, is tasked with assessing the impact of export support measures. It manages the computerized trade data bank Tasdir Net and 
organizes trade-related training missions, fairs and exhibitions. 
3.156.  CEPEX offers a series of financial incentives through a special Treasury fund: the Export 
Promotion Fund (FOPRODEX), which was established by the Government in 1985 and is available 
to exporters to facilitate access to international markets. It provides support in the form of loans 
and/or subsidies for all sectors of activity. The support is classified into three categories: the first includes the introduction and development of an enterprise's export activities through the implementation of an export plan, the recruitmen t of graduates, international market surveys, 
assistance with canvassing and advertising, and also with participation in fairs and special events 
abroad and in international tenders. FOPRODEX al so helps enterprises to set up abroad, to gain 
access to new communications and promotion technology, to design new packaging for exports, 
and to register trademarks abroad. 
3.157.  The second category covers collective pr omotion activities by trade associations and 
international trading companies. The third category covers the transport of Tunisian products to 
foreign markets by assuming part of the cost of transporting agricultural exports: one third of 
freight costs for agricultural and agri-food products  when shipped by sea, 50% if they are carried 
by air, and 25% for craft products irre spective of the means of transport. 
3.158.  For promotion activities, the company itself assumes 20% of the cost. Loans are 
reimbursed over three years with a one-year grace period and at the same interest rate as that on 
the money market. If the loan component is renounced, the company is given a bonus of 5 points for the subsidy component. The subsidy rate is increased by 10 points if the promotion is aimed at 
Sub-Saharan African countries. 
                                               
120 The countries party to the Geneva Convention of 1975 are: Tunisia, Algeria, Morocco and the 
15 EU member countries at the time. The text of the Convention was viewed at: 
http://www.logistiqueconseil.org/Articles /Transport-routier/Convention-tir.htm . 
121 For further details, see the CEPEX website at: http://www.cepex.nat.tn/content/accueil . WT/TPR/S/341 • Tunisia 
 
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  3.159.  In 2015, FOPRODEX's total budget was TND 19 million, or 63% of CEPEX's total budget. 
FOPRODEX also helps exporting enterprises to recr uit graduates by financing 50% of their salaries 
during the first year, 40% the second year and 30% the third year. CEPEX's annual budget over 
the period 2013-2015 was TND 30 million, of whic h an average of TND 5 million went to the 
programme for participation in trade fairs and special events abroad. 
3.160.  The Export Market Access Fund (FAMEX II) provides marketing and trade assistance for 
implementing export projects. It also offers financial support for carrying out export projects with 
a maximum subsidy of TND 100,000 per beneficiary, or 50% of the cost for businesses and 70% of 
the cost for export-oriented trade associations. The subsidy rises to TND 150,000 if the export project includes opening an office abroad. 
3.161.  The Competitiveness Support and Export Development Fund (TASDIR+) is a World 
Bank-financed project to promote Tunisia's exports by offering a range of support and assistance 
services. It provides partial subsidies with non-reimbursable cofinancing of 50% to individual businesses and 70% to trade associations. The proj ect is due to be implemented over the period 
2015-2020 with a budget of US$22 million. It is targeted at enterprises in all sectors of activity 
producing goods and services for export and focuse s on high-valued added activities, in particular 
the electronics, automotive, aeronautical and pharmaceutical industries, as well as health and 
education services. TASDIR+ gives preference to enterprises with production facilities located 
outside the major urban areas, companies head ed by women and businesses employing young 
graduates, as well as companies active in priority sectors. 
3.2.4.5  Export insurance 
3.162.  The leading export insurance agency is the Tunisian Foreign Trade Insurance Company 
(COTUNACE), created in 1984 and under the author ity of the Ministry of Finance until 2013.
122 In 
2013, COTUNACE became a government-invested enterprise following its amalgamation with the 
company Assurcrédit, specializing in loans to local businesses. In 1997, the export insurance-credit 
subsector was opened up to any company. There are currently two other insurance companies working in the branch, namely ASTREE and CARTE.
123 In 2014, the branch's total turnover 
amounted to TND 11.6 million (83% of it by COTUNACE), which insured TND 1,535 million worth 
of exports in 2014. The export insurance-credit side remains small, however, and barely accounts 
for 0.8% of the insurance sector's total turnover. 
3.163.  COTUNACE covers non-payment by the foreign buyer as a result of a commercial or 
non-commercial risk (e.g. civil or international war, natural disasters, or non-transfer of foreign 
currency). Non-commercial risks are reinsured through the export risk guarantee fund, which can also reinsure commercial risks relating to export transactions that are essential for the national 
economy. The fund is managed by COTUNACE under  an agreement signed with the Minister of 
Finance, who determines the amount of premiums for non-commercial risks. 
3.164.  COTUNACE also covers the risk of non-re imbursement of export pre-financing credits prior 
to shipment granted by banking institutions to small and medium-sized enterprises to cover the 
risk of inability to fulfil the export order in accordance with the sales contract. This risk is covered by the Pre-Shipment Export Finance Guarantee F und so as to enable small and medium-sized 
enterprises to obtain sufficient financing from banking institutions without having to provide the 
security they usually require. Up to 90% of the am ount of the credit is covered, but the guarantee 
must not exceed 80% of the value of the contract and is limited to TND 1 million per transaction, 
for the sale of both goods and services.
124 The premium rate is lower than the actual equilibrium 
rate in order to reduce costs for the exporter and boost export transactions. 
3.165.  In January 2009, pursuant to Article 5 of Law No. 2008-79 of 30 December 2008 on 
short-term support measures to enable businesses to continue their activities, the State assumed 
50% of the cost of insurance premiums due in order to support exporters during the global 
                                               
122 Law No. 84-40 of 23 June 1984. For further details, see COTUNACE, viewed at: 
http://www.cotunace.com.tn/content/pages/accueil.php . 
123 Law No. 97-24 of 28 April 1997. 
124 Law No. 99-95 of 6 December 1999 on the creation of the Pre-Shipment Export Finance Guarantee 
Fund, viewed at: http://www.finances.gov.tn/domaines/assuranc e/cadre%20legal/assurance%20exportation.pdf . WT/TPR/S/341 • Tunisia 
 
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  economic crisis. The measure was extended up to June 2010. In January 2010, 300 companies 
were taking advantage of the support provided and the State-paid premiums amounted to TND 1.7 million for exports insured for TND 670 million. This short-term measure, aimed at protecting exporters from the effects of the 2008 gl obal financial and economic crisis, is no longer 
in effect. 
3.166.  Since 2010, the Tunisian Guarantee Company (SOTUGAR), a public interest corporation, 
has been managing the guarantees granted by the National Guarantee Fund (FNG) for some 
categories of loan granted by banks, for example,  part (70%) of the export pre-financing credits 
(Section 3.3.2). 
3.3   Measures affecting production and trade 3.3.1   State trading, State-ow ned enterprises and privatization 
3.167.  Tunisia's latest notification to the WTO concerning State trading within the meaning of 
Article XVII of the GATT dates back to 2006
125 and lists nine State trading enterprises. In 2004, 
State trading enterprises imported 16% of Tunisia' s imports. It did not prove possible to obtain 
any estimate of the corresponding figure for 2015. 
3.168.  According to the notification, the Tunisian Trade Board (OCT) imports sugar (under a 
de facto monopoly) and tea (black and green), unroasted coffee and occasionally other products 
(mostly potatoes and rice) without exclusive rights, and then distributes them wholesale. 
3.169.  The Cereals Board has a monopoly on imports of durum wheat, common wheat and barley. 
It may also import maize and soya cake but has no monopoly on these imports (Section 4.1.8).126 
The National Oils Board imports oilseed (soya, colza, olive) oil and exports olive oil, without 
exclusive rights (Section 4.1.8). 
3.170.  The Tunisian Petroleum Activities Enterprise (ETAP) has a monopoly on imports of crude oil 
and its by-products, and natural gas (Section 4.3) . It exports the crude oil reverting to the State 
after the Tunisian Refining Industries Company (STIR) has been supplied and any excess propane 
or condensate production on behalf of STEG, the Tunisian Electricity and Gas Company (not included in the State trading notification); it also markets the crude oil share of some private 
operators. STIR has a monopoly on the production of and domestic trade in petroleum products. 
The Tunisian Lubricants Company (SOTULUB) has a de facto monopoly on the export of greases 
and lubricants. 
3.171.  Medicines and pharmaceutical products are imported exclusively by the Central Pharmacy 
of Tunisia (PCT). The National Alcohol Board holds the exclusive right to import pure alcohol, which 
can be passed on to the private sector, if necessary. The other products subject to an import monopoly include cigarettes and other tobacco products, playing cards, matches, and gunpowder. 
3.172.  Although the extraction an d export of phosphates are not a de jure monopoly, the Gafsa 
Phosphate Company and the Tunisian Chemical Gr oup were the only producer/exporter in 2016. 
3.173.  Exclusive rights are granted for trade in services such as electricity, drinking water, rail 
transport, some passenger transport, air transport,  airport management, air traffic control, ports, 
radio and television, and postal services (Section 4). 
3.174.  Tunisia's legislation considers "State-owned enterprises" to be companies in which more 
than 50% of the capital is held by public shareholders, individually or jointly. Tunisia's 
State-owned enterprises remain economically import ant, with value added of TND 7.4 billion, or 
9.7% of GDP, in 2013. This share has declined somewhat since 2003, when it was 13.1% of GDP. The number of employees in State-owned enterprise s has decreased over the past ten years, to 
139,386 in 2013 compared to 167,000 in 2003. They accounted for 4% of the labour force 
employed at national level in 2013, compared to 8.8% in 2003. 
                                               
125 WTO documents G/STR/N/8/TUN/Rev.1, G/STR/N/ 9/TUN, and G/STR/N/10/TUN of 24 February 2006 
and G/STR/N/8/TUN/Rev.1/Suppl.1, G/STR/N/9/TUN/Supp l.1 and G/STR/N/10/TUN/Suppl.1 of 27 April 2006. 
126 Decree-Law No. 62-10 of 3 April 1962 creating the Cereals Board. WT/TPR/S/341 • Tunisia 
 
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  3.175.  At end-October 2015, the Tunisian State still held shares in 104 companies. Its holding 
exceeds 50% of the capital in 65 of these (T able 3.17). The main sectors concerned are 
telecommunications, energy, transport and transport support services, and financial services. The State also has holdings in agriculture and agri-i ndustry, chemicals, public works and housing, 
mining, trade, building materials, the press and pu blishing, mechanical and electrical industries, 
and tourism. 
Table 3.17 Companies with a State holding, 2015 
No. Company with a State holding Acronym State holding 
(%) 
1  Agence de Réhabilitation et de Rénovation Urbaine  ARRU  100 
2  Agence des Ports et des Installations de la Pêche  APIP 100 
3  Agence Foncière d'Habitation AFH  100 
4  Agence Foncière Industrielle AFI 100 
5  Agence Foncière Touristique AF T 100 
6  Agence Municipale de Gestion relevant de la Municipalité de Tunis  AMG 100 
7  Agence Municipale des Services Environnementaux  AMSE  100 
8  Agence Tunis Afrique Presse TAP 98.4 
9  Agence Tunisienne de Solidarité ATS  100 
10  Agence Tunisienne des Transports Terrestres  ATTT 100 
11  Banque de Financement des Petites et Moyennes Entreprises  BFPME  60.0 
12  Banque de l'Habitat*  BH 33.4 
13  Banque Nationale Agricole* BNA  23.5 
14  Banque Tunisienne de Solidarité BTS 38.8 
15  Caisse de Prêts et de Soutien des Collectivités Locales  CPSC L 100 
16  Caisse Nationale de la Sécurité Sociale CNSS  100 
17  Caisse Nationale de l'Assurance Maladie  CNAM  100 
18  Caisse Nationale de Retraite et de Prévoyance Sociale  CNRPS  100 
19  Centre de Promotion des Exportations CEPEX  100 
20  Centre National Pédagogique CNP 100 
21  Compagnie des Phosphates de Gafsa CPG  99.9 
22  Compagnie des Transports par Pipe- lines au Sahara  TRAPSA  65.0 
23  Compagnie Tunisienne de Navigation CTN  86.2 
24  EL Bouniane EL BOUNIANE 99.9 
25  Entreprise Tunisienne des Activités Pétrolières  ETAP 100 
26  Groupe Chimique Tunisien GROUPE 
CHIMIQUE 99.9 
27  Imprimerie Officielle de la République Tunisienne  IORT 100 
28  Manufacture des Tabacs de Kairouan MTK 100 
29  Office de la Marine Marchande et des Ports  OMMP  100 
30  Office de la Topographie et du Cadastre  OTC 100 
31  Office de l'Aviation Civile et des Aéroports  OACA  100 
32  Office des Céréales OFFICE 
CEREALES 100 
33  Office des Terres Domaniales OTD  100 
34  Office du Commerce de Tunisie OCT 100 
35  Office National de la Famille et de la Population  ONFP  100 
36  Office National de l'Assainissement ONAS  100 
37  Office National de la Télédiffusion ONTE L 100 
38  Office National de l'Huile ONH 100 
39  Office National des Postes TUNISIE 
POSTES 100 
40  Pharmacie Centrale de Tunisie PCT 100 
41  Radio Tunisienne RADIO 
TUNISIENNE 100 
42  Régie des Alcools REGIE 
ALCOOLS 100 
43  Régie Nationale des Tabacs et des Allumettes  RNTA  100 
44  Société de Promotion de Logements Sociaux  SPROLS  100 
45  Société des Services Nationaux et des Résidences  SNR 92.6 
46  Société des Transports de Tunis TRANSTU  100 
47  Société d'Exploitation du Canal et des Adductions des Eaux du Nord  SECADENORD 100  
48  Société Djebel Djérissa SDD 99.5 
49  Société du Réseau Ferroviaire Rapide de Tunis  RFR 100 WT/TPR/S/341 • Tunisia 
 
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  No. Company with a State holding Acronym State holding 
(%) 
50  Société Générale d'Entreprise de Matériel et de Travaux  SOMATRAGE T 12.8 
51  Société les Ciments d'Oum El Kélil CIOK  97.9 
52  Société Nationale de Distribution de Pétrole  SNDP  99.9 
53  Société Nationale de la Cellulose et du Papier Alfa  SNCPA  92.4 
54  Société Nationale de la Protection des Végétaux  SONAPROV 100 
55  Société Nationale des Chemins de Fer Tunisiens  SNCF T 100 
56  Société Nationale d'Exploitation et de Distribution des Eaux  SONEDE  100 
57  Société Nationale du Transport Inte r-Urbain  SNTRI  100 
58  Société Nationale Immobilière de Tunisie  SNIT 100 
59  Société Nouvelle d'Impression de Presse et d'Edition  SNIPE  19.2 
60  Société Promosport PROMOSPOR T 100 
61  Société Régionale de Transport Gouvernorat de Sfax  SORETRAS 37.6  
62  Sociétes des Ciments de Bizerte* CB 79.8 
63  Société Tunisie Autoroutes TUNISIE 
AUTOROUTES 98.0 
64  Société Tunisienne de Banque* STB 71.5 
65  Société Tunisienne de l'Air* TUNIS AI R 64.9  
66  Société Tunisienne d'Electricité et de Gaz  STEG  100 
67  Société Tunisienne de Sidérurgie EL FOULADH 91.6  
68  Société Tunisienne des Industries de Raffinage  STIR 100 
69  Société Tunisienne des Marchés de Gros*  SOTUMAG 37.5  
70  Société Tunisienne de Sucre ST Sucre  11.8 
71  Télévision Tunisienne  TELEVISION 
TUNISIENNE 100 
72  Tunisie Télécom  TUNISIE 
TELECOM   65.0 
* Companies quoted on the stock exchange.  
Source: Information provided by the Tunisian authorities. 
3.176.  In 2014, most of Tunisia's State-owned enterprises experienced financial and structural 
problems, with a cumulated deficit of around TND 3 billion (around €1.3 billion). Several ministries 
therefore launched rescue plans and programmes with a view to the reorganization of the 
enterprises under their authority. 
3.177.  The privatization process is governed by several laws, but mainly Law No. 89-9 of 
1 February 1989, as amended in 1994, 1996, 1999, 2001 and 2006.127 The August 1994 Law 
opened the process up to foreign investors. The Commission for the Reorganization and Restructuring of Enterprises in Public Ownership (CAREPP)
128 is tasked with giving the Head of 
Government its views on restructuring operations; the Directorate-General of Privatization 
(DGPV)129 ensures the proper conduct of the privatization process in collaboration with the other 
government agencies concerned; and the Technical Committee on Privatization130 is in charge of 
examining the technical aspects of the privatization proposals to be put before CAREPP. 
3.178.  The regulations provide for four kinds of priv atization, namely: the sale of blocks of shares 
either by means of a call for bids on the basis of specifications or through sale on the stock exchange; opening up of the capital through an increase in capital reserved for a strategic partner; 
by means of a concession (transfer of the management and operation of an activity traditionally 
carried out by a government body to a private pe rson or entity, for a specified period); or by 
selling assets (used less and less). 
3.179.  Up until 2011, the method most commonly used was to sell shares, which was the case for 
100 companies privatized since 1987. It applied to 47.7% of the companies privatized and yielded 
                                               
127 Law No. 89-9 of 1 February 1989 on government holdings, enterprises and institutions, as amended 
and supplemented by Laws Nos. 94-102 of 1 August 1994, 96-74 of 29 July 1996, 99-38 of 3 May 1999, 2001-33 of 29 March 2001, and 2006-36 of 12 June 2006.  
128 CAREPP was created by Law No. 89-9 of 1 February 1989. 
129 The DGPV was created by Decree No. 96-271 of 14 February 1996; its responsibilities and 
organization are determined in Decree No. 96-1226 of 1 July 1996. 
130 The Technical Committee on Privatization was created by Decree No. 97-410 of 21 February 1997, 
supplemented by Decree No. 98-1440 of 13 July 1998. WT/TPR/S/341 • Tunisia 
 
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  78.6% of the total income from privatization. Si nce the privatization process was revived in 2012, 
the method usually selected has been to open up the capital to a strategic investor through a public-private partnership, while maintaining the public status of the company, by increasing the capital reserved to the strategic partner (this does not usually exceed 49% of the capital). This 
method is currently being used for the companies El FOULEDH and SOMATRAGET. 
3.180.  Under Law No. 89-9 of 1 February 1989,  buyers, employees and former employees of 
companies with government holdings are entitled to special benefits. Those available to buyers 
include tax relief on profits or income reinvested and tax exemption on the company's profits for 
the first five years of its actual operation. The ceding company is eligible for exemption from capital gains tax on the sale. The benefits avai lable to employees and former employees include 
priority for buying shares, together with special terms for the time-limit for payment, the purchase 
of shares at a lower price and the allocation of free shares. 
3.181.  The privatization specifications usually provide for post-transfer monitoring, imposing 
certain obligations and commitments for a period of five years (as of the date of purchase), for 
example, maintaining jobs and staff benefits, undertaking to carry out a development plan, 
forwarding the balance sheets annually to the DGPV, together with the number of personnel recruited and the progress made with the business plan. 
3.182.  According to official figures for December 2009, 219 companies were privatized between 
1987 and 2009, with proceeds of almost TND 6 billion, of which 90% took the form of foreign investment. In all, shares were sold in 100 companies (corresponding to 47.7% and yielding income of TND 4,699 million), while assets were sold in 113 (corresponding to 51.6% and yielding 
TND 439 million). The remainder were sold in part or granted as a concession (five transactions 
corresponding to 2.3%, earning income of TND 706 million, as well as one instance of an increase in capital, corresponding to 0.5% and income of TND 132 million). 
3.183.  The services sector occupies first place, with 53.9% of the companies ceded, followed by 
industry (37.8%), and agriculture and fishing (8.3%). The breakdown of income from privatization by sector confirms the importance of the servic es sector, which alone accounts for over 84.5% of 
the income earned from the transactions, representing a total of TND 4,917 million, notably 
through the sale of 35% of the capital of Tunisie Télécom to the Emirates consortium "Técom-Dig" for TND 3,052 million. The industrial sector is in second place, yielding an estimated amount of TND 1 billion, or 17.6% of the total. The income from privatization in the agricultural sector 
remains extremely limited and was not more than TND 41 million. 
3.184.  Following the events in January 2011, CAREPP decided to suspend the privatization and 
restructuring process under way. It was revived from 2012 to 2014, targeting State-owned 
enterprises with economic problems and using financial support measures (loans from the 
Treasury; State guarantee in order to receive assistance from donors; rescheduling debt, especially social debt) (See Table 3.18). 
3.185.  Reforms have been under way since 2015: review of CAREPP's competence, in the form of 
a draft decree, giving it fewer responsibilities and lessening its scope so as to confine its action to the sale of shares and assets owned by the State (and no longer to State-owned enterprises, as 
was formerly the case); and the creation of a committee responsible, inter alia , for preparing a 
study on the strategy to be followed for the reform  of State-owned enterprises, including recovery 
and restructuring programmes and their financing needs. 
Table 3.18 Current reorganizati on – privatization, 2015-2016 
Name of the enterprise Reorganization – privatization/restructuring 
Société tunisienne de sidérurgie Elfouledh Recapitaliz ation and opening up the capital, reserving up to 
49% of the post-recapitalization capital for a strategic partner 
through an international call for bids.  
Filière sucrière  Selection of a commercial bank to assist the Ministry of 
Development, Investment and International Cooperation in 
choosing a strategic partner.  
Société de travaux publics SOMATRA-GET Creation of a steering committee in the Ministry of Public Works 
to help the company with its restructuring by opening up 49% of its capital to a private partner.  WT/TPR/S/341 • Tunisia 
 
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  Name of the enterprise Reorganization – privatization/restructuring 
Société ELLOUHOUM  Under consideration for financial and social reorganization, 
regularization of its property situation and restructuring of its 
activities in order to strengthen its role in regulating the market.  
Société tunisienne de tourisme des jeunes 
(SOTUTOUR) Creation of a steering committee in the Ministry of Finance and 
launching of consultations in order to select a consultancy firm for diagnosis and recovery. 
Société nouvelle d'impression, de presse et 
d'édition (SNIPE LA PRESSE) Under consideration for a rest ructuring project awaiting 
financing.  
Source: Table drawn up by the WTO Secretariat on the basis of information receiv ed from the authorities. 
3.186.  A new law on public-private partnership (PPP) was adopted in November 2015 with the 
objective of diversifying ways of meeting government procurement needs and sources of financing by allowing one or more private suppliers of construction, conversion and maintenance of public works services to be associated.
131 Pursuant to this Law, the government party may entrust a 
private supplier with financing, building or converting works or facilities or even infrastructure, 
whether tangible or intangible, needed for the public service, under a contract for a specified period. 
3.187.  This new Law also defines the overall framework for public-private partnership contracts, 
how they should be drawn up and the mechanis ms for their implementation and monitoring. 
Article 4 provides that the contracts concluded mu st respond to a need predetermined by the State 
and must take into account national and local priorities, as well as the objectives in development 
plans. Article 5 states that they must observe the rules of good governance, transparency of 
procedures and equal opportunities. One provision in the new Law prescribes that the private partner must use domestic products and employ Tunisians. Public-private partnerships were 
previously governed by the framework law on concessions.
132 
3.3.2  Incentives 3.188.  Since the mid-1980s, Tunisia has introduced a large number of measures to attract direct 
investment, especially from abroad, in activities aimed at local economic development and 
exports. Many incentives are now granted und er the Investment Incentives Code (CII) 
(Section 2.5). For any eligible investment, the CII grants the following "common benefits": natural 
or legal persons subscribing to the original capital or capital increase of an eligible enterprise may 
deduct income or profits reinvested up to a maximum of 35% of their net taxable income or profit. They may also opt for the declining balance me thod of depreciation (rather than linear 
depreciation) for production machinery and equipment. 
3.189.  According to Article 9 of the CII, capital goods required for the investment are eligible for 
suspension of VAT and consumption tax on imported goods with no locally produced equivalents and also on locally produced goods. Nevertheless, Article 24 of Law No. 2014-54 (Supplementary 
Finance Law for 2014), confirmed in the 2016 Finance Law, amended these provisions. For 
imported capital goods, companies which had the right to suspension of VAT, consumption tax and taxes of equivalent effect on purchases are now subject to VAT at a reduced rate of 6% provided 
that the capital goods have no locally produced equivalents. For capital goods produced locally, 
they may still benefit from the suspension of VAT and consumption tax, as allowed under the CII. 
3.190.  The finance laws for the period 2014-2016 also introduced other measures to boost the 
creation of SMEs. The benefits given for new in vestment include the possibility of accelerated 
depreciation and fiscal deductions such as exemptio n for the profits of SMEs created in 2016 in the 
processing sector for the fi rst five years of activity. 
3.191.  The "specific benefits" provided by the CII can be broken down according to a number of 
parameters. Those conditional upon export are described in Section 3.2.4. The other parameters 
include regional and agricultural development (S ection 4.1), combating pollution and protecting 
the environment, promotion of technology an d business support, new promoters and small 
                                               
131 Law No. 2015-49 of 27 November 2015 on public-private partnership contracts. 
132 Law No. 2008-23 of 1 April 2008 on the concessions regime, viewed at: http://faolex.fao.org/docs/ 
pdf/tun80935.pdf . WT/TPR/S/341 • Tunisia 
 
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  enterprises and small trades. The regional development-related fiscal benefits include full 
exemption from income tax or corporation tax for the first ten years as of the effective start-up date; and 50% exemption from income and profits tax for the subsequent ten years. For investments declared as of 1 January 2011, Law No. 2011-28 of 18 April 2011
133 provides that the 
State should assume the employer's contribution to the social security scheme with respect to 
wages paid to Tunisian employees for the first fi ve or ten years (depending on the site of the 
project) as of the effective start-up date. 
3.192.  The financial benefits include a subsidy of 15%-25% of the total investment, with a ceiling 
of TND 1-1.5 million for projects established in  regional development areas. The State also 
finances 30% of the total investment (with a ceiling of TND 2 million) for projects receiving support from the Industrial Decentralization and Promotion Fund (FOPRODI) and located in priority 
regional development areas. In addition, the State pays a subsidy of 8% of the cost of the project 
(excluding the cost of the land) for projects relati ng to culture or leisure activities. The State may 
also finance up to 85% of the infrastructure costs. 
3.193.  In order to give companies more effective support, the CII provides that the State should 
assume all or some of the employer's social security contributions for Tunisian graduates and newly recruited employees for a period of five years. It also provides additional fiscal and financial 
benefits for investment that is particularly important for the domestic economy, for example, in 
industries manufacturing capital goods or in the takeover of companies in difficulty. 
3.194.  Since 2011, FOPRODI has taken a share in the minimum start-up capital in order to help 
"new promoters", defined in the CII as natural persons of Tunisian nationality whether or not 
associated as a company.
134 For the first tranche of the investment and up to TND 2 million, 
FOPRODI's share in the capital may not exceed 60% of the minimum capi tal, and the promoter 
must guarantee personal input of at least 10% of the capital and a contribution of at least 10% of 
the capital from a risk capital investment company or a venture capital mutual investment fund. 
For the remainder of the investment and up to TND 10 million, FOPRODI's share in the capital is 
limited to 30% of the additional capital and the promoter must guarantee personal input 
equivalent to at least 20% of the capital and a contribution of at least 20% of the additional capital 
from a risk capital investment company or a venture capital mutual investment fund. 
3.195.  The State may also grant subsidies for research and technical assistance costs, to 
purchase capital goods or to develop the land or premises necessary for project implementation. 
3.196.  The National Guarantee Fund (FNG) is intended to guarantee the granting of some 
categories of loan from banks, out of their regular funds or by borrowing, to small and 
medium-sized economic units, as well as loans to farmers in general to cover drought risk. The 
guarantees given by the FNG may also extend to service activities, notably in relation to 
information technology. 
3.197.  The State also pays out subsidies to encourage protection of the environment. For 
example, pollution cleanup and damage repair facilities are eligible for a subsidy amounting to 
20% of the costs incurred. At end-2015, this subs idy had been paid out to 510 companies by the 
National Environmental Protection Agency (ANPE) for a total of TND 33 million. 
3.3.3  Competition policy and price control 
3.198.  There have been changes to Tunisia's legislation on price control since its previous TPR 
following the adoption of a new law on competition and pricing in 2015. This Law, for which the implementing texts are under preparation, repeals Law No. 91-64 of 29 July 1991 and all its 
amending texts. This reform process is based on the recommendations stemming from a number 
                                               
133 Decree-Law No. 2011-28 of 18 April 2011 establishing fiscal and financial measures for the revival of 
the domestic economy, viewed at: http://www.international-pro-consulting.com.tn/documents/Decret_loi 
_2011_28.pdf . 
134 Decree No. 2008-388 of 11 February 2008 on the promotion of new entrepreneurs, small and 
medium-sized enterprises, small enterprises and sm all trades, as amended by Decrees Nos. 2009-36 of 
13 January 2009 and 2011-442 of 26 April 2011, viewed at: 
http://www.portail.finances.gov.tn/domaines/AVFISC/cadre%20legal/code_incitation%20Fr/Decrets_Fr/decret
_fr_2008_388.pdf . WT/TPR/S/341 • Tunisia 
 
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  of studies conducted in 2010 and 2011 and is part of the series of measures intended to enhance 
the consistency and effectiveness of competition po licy and strengthen the competitiveness of the 
domestic economy. It was also prompted by concern to harmonize competition rules with requirements as a privileged partner of the EU. 
3.3.3.1  The new competition law 
3.199.  Law No. 2015-36 of 15 September 2015 on the reorganization of competition and pricing 
did not affect the fundamental principles enshrined in the former law, namely, the principle of free 
pricing and the ban on anti-competitive and discrim inatory practices. It also confirmed the various 
revisions made to the 1991 Law in order to establish a market economy and enhance competitiveness, as well as the rules of transparen cy and proper functioning of the market. It also 
made a number of improvements as regards the role and responsibilities of the Competition 
Council as compared to the former text. 
3.200.  The existing institutional structure is reta ined in the new Law, comprising an independent 
authority, the Competition Council and the Directorate-General of Competition and Economic 
Surveys (DGCEE), under the Ministry of Trad e. The Competition Council and the DGCEE are 
responsible for implementing competition policy through market surveillance missions, promotion 
of competition and investigations into anti-competitive practices. The Competition Council also 
plays an advisory role in all competition-related matters. 
3.201.  Greater powers are given to the Competition Council under the new Law and henceforward 
it has to be consulted on draft legislation directly intended to impose special conditions on the exercise of an economic activity or profession or to introduce restrictions that might hinder access 
to a given market (Article 11). 
3.202.  Stricter sanctions are imposed for anti-competitive practices, particularly in the case of 
understandings or abuse of a dominant position ( 10% of turnover compared to 5% previously). 
Clemency measures (if a cartel is denounced, the accusation is not contested, or there is an 
undertaking to reinstate competition) allow the Competition Council to grant full exemption from the sanction or to reduce it. 
3.203.  The new Law prescribes publication of the Council's decisions and notices on its website. 
Any exemption from application of the Law granted by a decree from the Minister of Trade, after 
receiving the views of the Competition Council, is published in the Official Journal. Lastly, the new legislation clarifies certain procedural aspects and reinforces the right of defence by giving a 
reasonable period to the defence to formulate its comments on the report at the end of the 
investigation (two months instead of the 30 days previously). 
3.204.  The new legislation introduces rules aimed at ensuring more transparent prices and 
conditions of sale (for example, marking, labelling and display of prices), and prohibiting restrictive 
practices (for example, refusal to sell and making sale conditional upon the purchase of a given volume or the simultaneous purchase of other goods). The Law also lays down the obligation to 
communicate a price list, and it prohibits reselling below cost, imposing of minimum prices or 
unjustified discriminatory terms, and anti-competitive practices. 
3.205.  The following are among the anti-competiti ve practices prohibited: concerted action and 
express or tacit understandings preventing free pr icing, restricting market access, or aimed at 
market sharing; abuse of a dominant position; an d abuse of a state of economic dependence. The 
Law, however, allows exemptions from anti-competitive practices in cases where the effect is to achieve technical or economic progress and give us ers a fair share of the resulting profits. Such 
exemptions are granted by the Minister of Trad e, after hearing the views of the Competition 
Council, and must be published in the Official Journal. In 2015, seven decisions on exemptions were taken in the catering, education, sports an d meal tickets sectors. These decisions concerned 
exemption from application of Article 5 of the new Law to certain anti-competitive clauses 
appearing in franchising contracts (territorial exclusivity clause, non-competition clause). 
3.206.  Like the previous Law, the new Law provides for the supervision of mergers when, over the 
previous three financial years, the merged companie s' share of the market exceeded 30% of sales, 
purchases or any other transactions of the substitutable goods, products or services on the WT/TPR/S/341 • Tunisia 
 
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  domestic market or on a substantial part thereof; or the global turnover of these companies on the 
domestic market exceeded TND 20 million.135 Such transactions must be notified to the Minister of 
Trade, who decides whether or not to agree to the merger, after hearing the views of the Competition Council. 
3.207.  The Competition Council dealt with 12 cases during 2015 and examined 39. The most 
important are summarized in Table 3.19. Pursuant to Article 5 of Law No. 2015-36, the Council has several times censured State-owned enterprises wh en they were acting as economic operators. 
Table 3.19 Cases dealt with by  the Competition Council, 2015 
Sector Offending practice Decision of the Competition Council 
Government procurement Understandings Fi nes imposed on the offending companies 
and injunction to end the practices; obligation to publish the Council's decision. 
 
Repairs and spare parts  Abuse of a situation of 
economic dependence  Fines imposed on the offending company 
and injunction to end the practices and 
obligation to amend the contractual 
clauses; obligation to publish the Council's 
decision.  
Telecommunications  Ab use of a situation of 
economic dependence  Fines imposed on the offending companies 
and injunction to end the practices; obligation to publish the Council's decision. 
 
Government procurement Abuse of a dominant position  Injunction to end the practices; obligation 
to publish the Co uncil's decision.  
Distribution of cleaning 
products in supermarkets  Abuse of a situation of 
economic dependence  Fines imposed on the offending companies 
and injunction to end the practices; obligation to publish the Council's decision. 
 
ADSL telecommunications Abuse of a dominant position  Withdrawal of the offer and fines imposed 
on the offending company; obligation to 
publish the Counc il's decision.  
Meal tickets  Abuse of a collective dominant 
position  Injunction to end the practices; obligation 
to publish the Co uncil's decision.  
Distribution of phosphoric acid  Abuse of a situation of 
economic dependence  Injunction to end the practices; obligation 
to publish the Co uncil's decision. 
Production and distribution of 
veterinary medicines  Abuse of a dominant position  Fine s imposed on the offending company 
and injunction to end the practices; obligation to publish the Council's decision. 
 
Source: Information provided by the Tunisian authorities. 
3.208.  The following sectors have their own regulatory authorities which also have competition 
responsibilities: telecommunications, bankin g, and financial and insurance markets. 
3.3.3.2  Price controls 
3.209.  Like the 1991 Law, the new Law prescribes that the price of goods and services is freely 
determined through competition, except for those excluded from the free pricing regime. The list 
of goods and services not subject to free pric ing, as well as the terms and conditions for 
determining their cost or selling price, are still set by a 1995 Decree (Decree No. 95-1142) 
(Box 3.1). These are "essential" goods subsidized  by the State, services furnished under State 
monopolies, or activities characterized by lack of competition. 
                                               
135 Decree No. 2005-3238 of 12 December 2005 determining the global turnover threshold above which 
merger transactions are subject to  prior authorization, viewed at: 
http://www.cnudst.rnrt.tn/jortsrc/2005/2005f/jo1012005.pdf . WT/TPR/S/341 • Tunisia 
 
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  Box 3.1 Goods and services subject to administered or authorized prices 
A Products and services subject to the controlled price regime at all stages  
 Subsidized bread; subsidized flour and semolina; subsidized couscous and pasta; subsidized edible oils; 
subsidized sugar; paper; subsidized school textbook s and exercise books; tea; fuels, including LPG; 
electricity, water and gas; passenger transport fares; medicines and medical acts; subsidized 
reconstituted milk; charges for postal and telephon e services; tobacco; matches and alcohol; charges 
for port services; hot beverages (coffee and tea)  served in cafés of categories 1, 2 and 3. 
B Products subject to the controlled price regime at the production stage  
 Salt; baker's yeast; roasted coffe e; beer; metal barrels and containers; motor vehicles (assembly); 
lime; cement and reinforcin g bars; compressed gas.  
C Products subject to control of distributor's margin  
 Rice; citrus fruit; table grapes; dates; other fruit; potatoes; tomatoes; pimentos; onions; other 
vegetables; plants and condiments; poultry; e ggs; bran and milling pr oducts; butter; tomato 
concentrate; lump sugar; roasted coffee; yeast; beer ; artificial cement; white cement; reinforcing bars; 
metal containers; private cars; vans; coaches; buses; trucks; trailers; other road vehicles; school ink; 
compressed gas; school paper; exercise book s; baby food containing flour and milk.  
Source: Decree No. 95-1142 of 28 June 1995. 
3.210.  List A products are subject to the controlled price regime at all stages (production and 
distribution), that is to say, the price levels or price changes are predetermined by the State on 
the basis of the company's costs and accounts, or th e data for the sector in the case of sectoral 
authorization. List B products are also subject to price authorization, at the production stage, in 
sectors with insufficient competition. List C products are subject to self-authorization at the distribution stage, that is to say, the company de termines the price by applying to the cost price a 
mark-up fixed in advance by the State; prices in this category are subject to post facto  checks. In 
practice, some of these products are no longer subject to these measures. 
3.211.  The General Compensation Fund (CGC) was set up in 1970 to moderate the effects of 
fluctuations in the price of staples (especially imports) and to help preserve the purchasing power 
of low-income groups and has several objectives. Its expenditure has fluctuated since 2005, rising until 2008, then declining from 2008 to 2010 and subsequently rising again from 2010 onwards. In 
2011, other products were added to the list of products to be subsidized by the CGC: tinned 
tomatoes, powder sugar, pasta and couscous (Table 3.21). The subsidy for semi-skimmed milk was also reinstated after being removed in 2009. This expansion of the CGC's scope occurred when cereal prices were rising on the internatio nal market and had the effect of increasing the 
Fund's resources. The price of all the products receiving subsidies is controlled. 
Table 3.20 Cost trends for the General Compensation Fund, 2005-2015 
(TDN million) 
Products 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 
Cereals and 
cereal 
products 170.9 239.5 474.2 873 687 466.7 887.4 1,005.7  1,117.9 1,152.4 1,359.3  
Vegetable oils 57.8 69 111.5 167.5 108.4 112.7 214.4 264.4 232.2 201.7 167.1 
Sterilized 
semi-skimmed fresh milk 6.7 7.3 7.3 2.8 - - 23.1 31.9 57.1 68.6 61.2 
Sugar - - - - - - 10.8 10.4 9.7 9.7 8.9 
Paper for 
schools 7.7 5.6 5 4.6 4.3 4.3 4.3 4.3 4.3 2.8 4.5 
Tomato 
concentrate - - - - - - 9.6 10.8 12.4 - - 
Pasta - - - - - -  4.8 16.4 13.9 32.6 
Rounded 
total 243.1 321.4 598 1,047.9  800 730 1,149.6  1,332.3  1,450 1,449.1 1,633.6  
Source: Information provided by the Tunisian authorities. WT/TPR/S/341 • Tunisia 
 
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  3.212.  In 2016, intervention by the CGC, under the authority of the Ministry of Trade, was 
confined to five products: semi-skimmed fresh milk, cereals and cereal products, oilseed oils, 
sugar and paper for exercise books. The subsidy fo r oilseed oils and cereals is calculated on the 
basis of the difference between the cost price and th e selling price set by the authorities. For milk, 
there is a flat rate (currently TND 0.115/litre), which is granted to central dairies on the basis of 
the volume sold, with the selling price to the public being fixed by the authorities. For sugar, there is also a flat rate (TND 0.050/kg), which is given to the trade board on the basis of the volumes 
marketed and intended for final consumers. The price of exercise books is determined by the 
authorities as they are subsidized through paper subsidies given to the manufacturers. 
3.213.  A 1% tax was created in 2012 to finance the CGC. It is levied on gross salaries exceeding 
TND 20,000 annually and came into force under the 2013 Finance Law. Households whose annual 
income exceeds TND 20,000 reimburse the CGC for the subsidies by paying it this tax each year. 
For 2011, the breakdown of the CGC's budget by se ctor was as follows: 7.5% of food subsidies 
benefited wealthy households, 60.5% the middle class, 9.2% the poorest and 22.8% 
non-households (including restaurants, cafés, tourists). Any elimination of the subsidies on staple 
foods would, however, in the short term increase the poverty level by 3.6 percentage points and the extreme poverty level by 1.7 percentage points.
136 The CGC's expenditure in 2015 was around 
TND 1.63 billion, or 2% of GDP (as compared to 1.1 percentage points in 2010 and 0.7 percentage 
points in 2001).137 
3.214.  Since 1994 Tunisia has had an annual programme subsidizing the import of 
"popular-selling" cars from foreign manufacturers (European or Asian), with a fixed profit margin 
for local dealers. This programme was suspended after 2011, but has recently been reintroduced. 
The purpose of this measure is to make it easier for Tunisians to buy cars. It has been decided to increase the profit margin for dealers which import vehicles under this programme from TND 500 
to TND 1,000 and to allow other car dealers to import them as well, provided that they observe 
selling prices "which take into account the purchasing power of the middle class, with help from banks and social security funds". 
3.3.4  Government procurement 
3.215.  Tunisia is neither a party to nor an observer of the Plurilateral Agreement on Government 
Procurement concluded under WTO auspices. 
3.216.  There have been important changes in relation to government procurement since Tunisia's 
previous TPR in 2005. The revision of the regu latory framework, which was launched in 2012 
following an auto-evaluation of the national system , ended with the preparat ion of an action plan. 
The new regulatory framework was confirmed by  the adoption of Decree No. 2014-1039 of 
13 March 2014
138, and revises a certain number of the provisions in the 2002 Decree.139 
3.217.  The new Decree establishes the principle according to which bids are evaluated on the 
basis of "the lowest bid that meets the specif ications". Nevertheless, for the procurement of 
important goods and equipment with technical specifications, the bids may be evaluated by 
weighing quality against cost (Article 63). Like wise, design contracts are governed by special 
procedures which give priority to quality (Art icle 126). The new regulations take into account 
sustainable development aspects, placing them at the level of fundamental principles (Article 6) 
and using them as criteria when evaluating bids (Article 64). With its 194 Articles, the new Decree 
aims to be as exha ustive as possible. 
3.218.  According to the new Decree, government procurement contracts are written contracts, 
concluded against payment by the government purcha sers with a view to fulfilling orders from the 
Government, which may entail carrying out works, supplying goods or services or carrying out studies. The State, local authorities, State-owned establishments and enterprises and public 
                                               
136 National Institute of Statistics in collaboration wi th the Centre for Social Research and Studies and 
with technical support from th e African Development Bank. 
137 Idem. 
138 Decree No. 2014-1039 of 13 March 2014, viewed at: http://www.marchespublics.gov.tn/ 
onmp/upload/documents/Decret_2014_1039_FR.pdf . 
139 Decree No. 2002-3158 of 17 December 2002, supplemented by Decrees Nos. 2007-1329 of 
4 June 2007 and 2008-2471 of 5 July 2008. WT/TPR/S/341 • Tunisia 
 
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  distribution services (water, electricity) are deemed to be government purchasers. Concessionaires 
of networks and any other legal person, public or private law body entering into a contract on behalf of a government entity or to be paid out of public funds in order to meet a need of general interest must also comply with government procurement regulations. 
3.219.  In the same way as the former text, the new Decree does not make any distinction 
between Tunisian and foreign companies. Some prov isions specific to certain sectors, defined in 
Articles 127 to 134, concern the procurement of imported goods with fluctuating prices, for 
example, petroleum and wheat; the procurement of goods to be sold in the same state or 
packaged as part of a commercial activity (Artic le 135) such as medicines, human and veterinary 
vaccines at the Central Pharmacy; or procurement to be paid out of the operating budget of a 
State-owned enterprise working in a competitive environment. 
3.220.  The new Decree covers all procurement with  the exception of procurement by the Ministry 
of Defence and the three State banks. Article 4 lists government contracts which are not deemed 
to be government procurement, namely: contracts of association, contracts establishing groups, 
subcontracting contracts, delegated contracting agency contracts between a government 
purchaser and other parties, and agreements on the fulfilment of public works between State 
services governed by the current legislation and regulations, concession contracts and sponsorship 
contracts. 
3.221.  Procurement of a value lower than the thresholds set in Article 5 of the new Decree must 
be the subject of competition through consultation without having to abide by the special procedures for government procurement, but it must be in accordance with written procedures 
which respect the principles mentioned in Article 6 of the Decree. 
3.222.  The procedure for awarding government procurement contracts involves several 
commissions, namely: commissions which monitor procurement, including the Higher Procurement 
Control and Audit Commission (CSM), establis hed within the Higher Procurement Authority 
(HAICOP), the departmental commissions within each Ministry, the regional commissions within each governorate, the local commissions within communes whose budget exceeds a certain 
threshold, and the internal commissions within each State-owned enterprise. Other government 
bodies also have their own internal procuremen t control commissions, for example, the regional 
agricultural development commissariats, the regional education commissariats, local education authorities and State-owned health enterprises. The various commissions, composed of 
representatives of the competent ministerial departments, together with comptrollers of 
government expenditure and State comptrollers, undertake a prior examination of the various 
government procurement proposals according to their competence (Article 164). 
3.223.  The commissions for opening bids are st anding commissions established within each 
government purchaser responsible for opening and deciding on the admissibility of bids. The bid evaluation commissions are ad hoc commissions established for each competition in order to 
evaluate bids on the basis of the methodology and criteria indicated in the specifications and to 
propose the award of the contract in question. The procurement commissions, established within each government purchaser, are responsible for opening the bids, evaluating them and proposing 
the award of contracts for procurement for the following amounts, including all taxes: 
TND 200,000 to TND 500,000 for public works; TND 100,000 to TND 200,000 for design contracts 
and the supply of goods or services in the informatics and communications technology sector (which is the subject of special government procurement rules); TND 100,000 to TND 300,000 for 
the supply of goods and services in other sectors; and TND 50,000 to TND 100,000 for design 
contracts in other sectors (Article 50). 
3.224.  The institutional structure is made up of several structures. HAICOP, under the Presidency 
of the Government, has been attached to the Ministry of Civil Service, Governance and 
Anti-Corruption.
140 The National Government Procurement Council is an advisory body entrusted 
with strategic orientation and is for large government or private purchasers, universities and civil society. Its responsibilities and composition are specified in Articles 143 to 146 of 
Decree No. 2014-1039. HAICOP is composed of the CSM and the Government Procurement 
Investigation and Monitoring Committee (COSEM). The CSM is attached to the Prime Minister's office and examines procurement of public wo rks, the supply of goods and services, design 
                                               
140 Pursuant to Decree No. 2016-271 of 2 March 2016. WT/TPR/S/341 • Tunisia 
 
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  contracts and the purchase of informatics hardware and services. It comprises commissions 
specializing in different sectors: construction, civil engineering and related design; communications technology, informatics, electricity, electronics and related design; raw materials and products sold in the same state, miscellaneous orders; acting as the attorney on behalf of government bodies 
before the courts and judicial bodies; the National Government Procurement Observatory (ONMP); 
and the Tunisia on-line E-Procurement System (TUNEPS). 
3.225.  The responsibilities of the ONMP are spec ified in Article 156 of the Decree and include, in 
particular, the introduction of an information system on government procurement, assistance to 
government purchasers through consultation and training so as to build the capacity of those involved in government procurement, and proposals for any government procurement-related regulatory or legislative measure.
141 COSEM is the body responsible for government 
procurement-related appeals and its responsibilities are described in Articles 181 to 184 of the 
Decree. 
3.226.  The principal method recommended for awarding government procurement contracts is a 
call for bids (Article 41). This may be open or restricted, or in two stages or with a competition, in 
accordance with Articles 42 to 48 of the new Decree. In exceptional cases, the contract may be awarded directly (Article 41). In this connection, Article 49 lists six cases in which this applies, 
including: procurement of works, supplies of good s and services and design contracts which, for 
technical reasons, can only be fulfilled by a particular entrepreneur, supplier or service provider; procurement that cannot be obtained through a competition (a call for bids) for reasons of public security or national defence; and procurement which, following a competition held at least twice 
consecutively, did not result in any bids. 
3.227.  The extended consultation procedure no longer appears in the current government 
procurement regulations. Awarding contracts directly  is allowed in the case of public security or 
national defence projects (Article 49). 
3.228.  Table 3.22 below shows procurement by the central administration (ministries and public 
administrative institutions). In 2014, 69% of procurement was through calls for bids for an amount 
of over TND 1 billion. The call for bids is open when any bidder may submit a bid and restricted 
when there is preselection of bidders. A call fo r bids may be restricted if the subject of the 
procurement is complex or its fulfilment requires the use of substantial resources or if the services can only be provided by a limited number of companies with enough professional and financial 
capacity to carry out the project satisfactori ly. Furthermore, the government purchaser may 
employ a restricted call for bids if so required by donors. Awarding contracts through a competition 
is the method used if special considerations so justify, for example, for technical, aesthetic or 
financial reasons. 
                                               
141 ONMP, viewed at: www.marchespublics.gov.tn . WT/TPR/S/341 • Tunisia 
 
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  Table 3.21 Principal methods of awarding  government procurement contracts, 
2006-2014 
(TND million) 
Year Call for bids Extended 
consultation Directly Total  
Open 
 Restricted 
 With a 
competition 
Total 
% of total 
value  
Value 
% of value  
Value 
% of value  
 
2006 798 0 0 798 71.2 35 3.2 287 25.6 1,120 
2007 816 0 0 816 80.0 30 3.0 174 17.1 1,021 
2008 981 0 0 981 81.5 42 3.5 180 15.0 1,204 
2009 1,038 0 0.2 1,039 74.0 47 3.4 317 22.6 1,403 
2010 1,297 10 0.1 1,307 79.5 35 2.2 302 18.4 1,644 
2011 1,329 0 0.4 1,329 85.4 20 1.3 208 13.4 1,557 
2012 1,131 0 0.3 1,132 78.7 36 2.5 269 18.7 1,437 
2013 752 0 0.2 752 62.4 71 5.9 381 31.6 1,205 
2014 1,043 1 3 1,047 68.7 49 3.2 428 28.1 1,524 
Note: These statistics concern procurement by th e central administration, excluding State-owned 
enterprises and local authorities. 
Source: Information provided by the Tunisian authorities. 
3.229.  The new government procurement regulation s renew the possibility of giving a preference 
for Tunisian companies and products of Tunisian origin. Pursuant to Article 26 of Decree 
No. 2014-1039, bids by Tunisian companies for works contracts and products of Tunisian origin, of 
equal quality, receive preference over bids by foreign companies and products of any other origin, 
provided that the bids by Tunisian companies are not more than 10% over the amount of those by 
foreign companies. The bidder must submit the Tunisian certificate of origin issued by the competent services. In order to apply the preference margin for Tunisian companies and products of Tunisian origin, the bids are compared taking into account customs duty and on the basis of 
prices that include all duties and taxes. 
3.230.  The share of government procurement awarded to foreign companies remained stable 
from 2006 to 2010 at around 7%. It fell to 4% in  2011 and 2012, then rose sharply to reach 33% 
in 2014 (Chart 3.5). 
Chart 3.5 Share of government procurem ent contracts awarded to non-resident 
suppliers, 2006-2014 
 % 
6.8
7.97.6
7.87.4
4.73.711.732.6
05101520253035
2006 2007 2008 2009 2010 2011 2012 2013 2014 
Source: Information provided by the Tunisian authorities. 
3.231.  Several government purchasers together may award a joint contract in order to meet 
common needs (Article 17). Likewise, one or more purchaser may decide to set up a central WT/TPR/S/341 • Tunisia 
 
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  procurement office (Article 18). Article 23 provides that specifications must encourage foreign 
design offices to become associated with one or  several Tunisian design offices or experts. 
Pursuant to Article 24, specifications may also include incentives to associate specialized Tunisian companies when foreign companies are recruited in the industrial and informatics software 
development sectors. 
3.232.  Some orders for imports whose prices fluctuate rapidly and which, as a result, cannot 
comply with the general terms and procedures fo r awarding, fulfilling and controlling procurement 
contracts, may also be given directly (Article 49). Since 2004, three joint orders from the Minister 
of Trade and the Minister with responsibility for the companies concerned have determined the list 
of imports "with fluctuating prices".
142 The main products involved are cereals and petroleum 
products. 
3.233.  A call for bids has to be published in the press and on the government procurement 
website at least 30 days before the end of the period for receiving bids. This time-limit may be shortened to 15 days if there is a duly justified emergency. The notice may also be published on 
a n y  p h y s i c a l  m e d i u m  o r  o n l i n e  a n d  o n  t h e  s i t e  o f  t h e  g o v e r n m e n t  p u r c h a s e r  i t s e l f  w h e r e  
appropriate. For electronic procurement, the notice is published on TUNEPS.
143 
3.234.  The introduction of the government procurement gateway has enabled procedures to 
become paperless and has improved transparency. Not only does it allow consultation of a 
database on government procurement, but also online bidding following the introduction of TUNEPS, in operation since June 2014. The specific provisions relating to online government procurement are set out in Articles 77 to 82 of Decree No. 2014-1039. TUNEPS makes all the 
regulations governing government procurement available to government purchasers and private 
operators, together with online support for its use. In October 2015, 22 pilot purchasers had made use of TUNEPS. 
3.235.  The reasons for rejecting bids must be transmitted to bidders within a reasonable time 
frame, either in writing or electronically. In case of disagreement, the system offers, in the 
first instance, the possibility of lodging an info rmal appeal against the decisions taken within 
five working days following publication of the decision contested. Articles 180 to 184 of the new 
Decree describe the procedures and conditions for informal appeals and appeals to COSEM. For the latter, suspending the procurement procedure is no t automatic and is only triggered if the request 
is considered to be justified. 
3.3.5  Intellectual property rights 
3.236.  Tunisia has been a member of the World Intellectual Property Organization (WIPO) since 
1975 and is party, inter alia , to the Paris Convention for the Protection of Industrial Property 
(founder member) and the Berne Convention for th e Protection of Literary and Artistic Works 
(founder member). It is also party to the Patent Cooperation Treaty (PCT), a member of the Nice Agreement Concerning the International Classificati on of Goods and Services for the Purposes of 
the Registration of Marks; the Lisbon Agreement fo r the Protection of Appellations of Origin and 
their International Registration; the Madrid Agre ement for the Repression of False or Deceptive 
Indications of Source on Goods; the Vienna Agreement Establishing an International Classification of the Figurative Elements of Marks; the Convention  of the International Union for the Protection of 
New Varieties of Plants (UPOV Convention); and the Budapest Treaty on the International 
Recognition of the Deposit of Microorganisms for th e Purposes of Patent Procedure. Tunisia also 
signed the Universal Copyright Convention in 1969 and the 1963 Brazzaville Convention on 
protection of expressions of folklore. 
                                               
142 Order of the Minister of Industry, Energy and SMEs and the Minister of Trade and Crafts of 
9 February 2006 determining the list of imports with fluctu ating prices in the case of the national metallurgy 
company; Order of the Minister of Agriculture, Water Resources and Fisheries and the Minister of Trade and 
Crafts of 19 May 2010 determining the list of imports with fluctuating prices in the case of the OTD, viewed at: http://www.legislation.tn/sites/default/files/fraction-journal-officiel/2010/2010F/042/TF201007464.pdf ; 
Order of the Minister of Industry and Technology an d the Minister of Trade and Tourism of 9 May 2011 
determining the list of imports with fluctuating pr ices, namely, petroleum coke and coal, viewed at: 
http://www.cnudst.rnrt.tn/jortsrc/2011/2011f/jo0332011.pdf . 
143 TUNEPS, viewed at: https://www.tune ps.tn/index.do . WT/TPR/S/341 • Tunisia 
 
- 91 - 
 
  3.237.  Since the previous review, Tunisia acceded to the Hague Agreement Concerning the 
International Registration of Industrial Designs in 2012, including the 1925 Act; and in 2013 to the 
Protocol to the Madrid Agreement Concerning the In ternational Registration of Marks. In addition, 
Tunisia is one of the 54 countries and intergovernmental organizations which have signed the 
Geneva Act of the Lisbon Agreement on Appellat ions of Origin and Geographical Indications 
adopted on 20 May 2015 in Geneva. In July 2014, Tunisia and the European Patent Organization signed an agreement on the validation of European patents. Tunisia has not yet ratified the 
1961 Rome Convention for the protection of related rights, but Chapter 7 bis of Law No. 2009-33 
has incorporated the provisions of this Conventi on. Tunisia plans to accede to the revised Kyoto 
Convention in 2016. 
3.238.  The competent authorities in the intellectu al property sphere are principally the National 
Standardization and Industrial Property Institute (INNORPI) and the Tunisian Copyright and 
Related Rights Organization (OTDAV), which re placed the Tunisian Copyright Protection 
Organization in 2013.
144 OTDAV is a non-administrative public  body, under the supervision of the 
Ministry of Culture and Heritage Preservation. INNORPI is responsible for managing industrial 
property titles (trademarks, patents, industrial designs and layout-designs of integrated circuits) 
and keeps the Central Business Register. 
3.239.  In 2008 and 2010, Tunisia notified the WTO of the relevant texts and regulations under 
Article 63.2 of the TRIPS Agreement, thereby supplementing the previous notifications on 
trade-related aspects of intellectual property rights.145 Tunisia has not yet ratified the Protocol 
amending the TRIPS Agreement, but intends to  do so. This amendment incorporated new 
provisions arising from the Doha Declaration on the TRIPS Agreement and Public Health 
concerning compulsory licensing. 
3.240.  There have been important changes to the legislative framework for intellectual property 
since Tunisia's previous TPR. Article 41 of Tunisia's new Constitution of 2014 prescribes that 
"intellectual property is guaranteed". Several laws, decrees and orders have been adopted since 2005, the principal ones being Law No. 2009-33 of 23 June 2009 on literary and artistic 
property
146; Law No. 2007-68 of 27 December 2007 on appellations of origin, geographical 
indications and indications of source for craf t products; Law No. 2007-50 of 23 July 2007 on the 
protection of trademarks and service marks147; Government Decree No. 2015-303 of 1 June 2015 
establishing the procedures for the registration of and opposition to the registration of trademarks 
and service marks, as well as the procedures concerning entry in the national register of marks.148 
3.241.  The responsibilities of the Customs have been strengthened by the new legislation to 
combat counterfeiting and piracy. In 2009, the National Council to Combat Counterfeiting and 
Piracy was created within the Ministry of Trade.149 It gives its views on the anti-counterfeiting and 
anti-piracy programmes in relation to intellectual property, including copyright and related rights, and prepares the relevant action programmes at the legal and practical levels. It is composed of 
representatives of the various ministries concerned, some interested government institutions, 
including OTDAV, and representatives of trade organizations and civil society. 
3.242.  The most common import-related infringements of intellectual property in Tunisia involve 
the counterfeiting of trademarks. The informal production and distribution markets contribute to 
supplying the domestic market in the same way as imports of counterfeit goods. 
3.243.  Tunisia applies the principle of internationa l exhaustion of intellectual property rights and 
the authorities have indicated that, in practice, there is no restriction on parallel imports on 
grounds relating to intellectual property rights. 
                                               
144 OTDAV was created pursuant to Decree No. 2013-2860 of 1 July 2013. Viewed at: 
http://www.cnudst.rnrt.tn/jortsrc/2013/2013f/jo0572013.pdf . 
145 For the 2010 notifications, see WTO documents IP/N/1/TUN/5 and IP/N/1/TUN/C/1; for those for 
2008, see WTO documents IP/N/1/TUN/3, IP/N/1/T UN/4, IP/N/1/TUN/G/2 and IP/N/1/TUN/T/4. 
146 Viewed at: http://www.legislation.tn/sites/default/files/journal-officiel/2009/2009F/Jo0522009.pdf . 
147 Viewed at: http://www.wipo.int/wipolex/en/text.jsp?file_id=197893 . 
148 Viewed at: http://www.wipo.int/edocs/lexdocs/laws/fr/tn/tn056fr.pdf . 
149 Decree No. 2009-418 of 16 February 2009 creating the National Council to Combat Counterfeiting 
and establishing its powers, composition and operating procedures, viewed at: http://www.wipo.int/wipolex/en/text.jsp?file_id=202291 . WT/TPR/S/341 • Tunisia 
 
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  3.3.5.1   Industrial property rights 
3.244.  There have been a number of changes to th e legislative framework for industrial property 
rights since 2005, especially as regards registrati on procedures and the protection of trademarks 
and service marks. Government Decree No. 2015-303 of 1 June 2015 specifies the procedures for 
the registration of and opposition to the registration of marks. This new Decree contains provisions 
governing the registration of marks in accordance with the Madrid Protocol; it provides for longer 
time-limits for opposition to the registration of marks and entry in the national registers of marks; 
it also allows applications for registration of a mark to be filed electronically. 
3.245.  Law No. 2007-50 of 23 July 2007 contains provisions aimed at further strengthening the 
national anti-counterfeiting mechanism and raising the level of protection by imposing more dissuasive terms of imprisonment and fines. It modifies the amounts of the fines applicable, which 
range from TND 10,000 to TND 50,000 (previously TND 5,000 to TND 50,000), and defines the 
categories of official responsible for recording in fringements, together with the procedure to be 
followed for seizure of products suspected of be ing counterfeit, as well as the elements to be 
included in the report on the seizure and the procedures for taking samples and conducting 
laboratory analyses. It also provides for a fine of TND 5,000 to TND 20,000 and a term of 
imprisonment of one to six months for any person seeking to avoid the controls intended to verify 
suspected goods. It supplements Law No. 2001-36 of 17 April 2001, which prohibits any 
reproduction of a protected mark in any form whatsoever. Registration is valid for indefinitely renewable ten-year periods. 
3.246.  The laws on patents, layout-designs of integrated circuits and industrial designs have not 
changed since 2001. Law No. 2000-84 of 24 August 2000 on inventions continues to govern 
patents.
150 It extends the patentability of inventions to all spheres of technology such as medicines 
and agricultural chemicals, and gives patent prot ection for a term of 20 years. This Law also 
modified the procedure for granting patents by re quiring a substantive examination of applications, 
in addition to the examination of form. It also introduced a system of contractual licences freely negotiated between the parties. There is a provision for a compulsory licensing system, particularly 
if required in the interests of public health. 
3.247.  Diagnostic, therapeutic and surgical meth ods for the treatment of humans or animals may 
not be patented; however, these provisions do not apply to preparations used for applying one of these methods. Plants, animals and essentially biological processes for the production of plants or 
animals are excluded from patentability, however, this provision does not apply to medical 
biological processes or products obtained by these processes. Medical biological processes, including microorganisms and products obtained by these processes, are eligible for patent 
protection. 
3.248.  A patent confers on its owner or his successo rs in title an exclusive right of exploitation. 
However, Tunisia applies the principle of international exhaustion of patent rights. Thus, this 
exclusive right does not extend to the offering, importing, stocking or use of the patented product 
or the product obtained by means of a patented pr ocess, on Tunisian territory, after that product 
has been lawfully introduced into the commerce of any country, by the owner of the patent or with his explicit consent. 
3.249.  Law No. 2001-20 of 6 February 2001 still applies to layout-designs of integrated circuits 
and provides for the protection of creations and innovations in electronics and information technology, such as microchips and semiconductor components.
151 The legislation applies to both 
nationals and foreigners. An Order of the Minist er of Finance of 3 December 2001 establishes the 
form of the written application for suspension of customs clearance where imports incorporate a counterfeit integrated circuit layout-design. According to the authorities, no application has yet 
been made. 
3.250.  Law No. 2001-21 of 6 February 2001 continues to govern industrial designs.
152 It 
introduced changes with respect to the type of protection provided when the same subject-matter 
simultaneously embodies both technical and ornamental innovations and provides that the term of 
                                               
150 Viewed at: http://www.wipo.int/wipolex/en/text.jsp?file_id=129787 . 
151 Viewed at: http://www.wipo.int/wipolex/en/text.jsp?file_id=129821 . 
152 Viewed at: http://www.wipo.int/wipolex/en/text.jsp?file_id=129833 . WT/TPR/S/341 • Tunisia 
 
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  protection of an industrial design is, at the discret ion of the party filing the application, five, ten or, 
at most, 15 years. Tunisia acceded to the Hague Agreement concerning the International Registration of Industrial Designs in June 2012. 
3.251.  The aim of Law No. 2007-68 of 27 December 2007 is to promote the original 
characteristics of craft products and to protect their specificities by granting them "an appellation 
of origin", "a geographical indication" or "an indication of source".
153 It supplements Law No. 99-57 
of 28 June 1999 on appellations of controlled origin  (AOC) and indications of source for agricultural 
products. The 2007 Law defines "an appellation of origin" as the geographical denomination of a 
region or parts of a region, serving to design ate a product originating there, the quality or 
characteristics of which are due exclusively or essentially to the geographical environment, including natural and human factors. The natural factors generally comprise the geographical 
environment in which the product originated; the human factors generally comprise the specific 
techniques acquired by craftsmen, which must result from age-old local, steady and well-known traditions.  
3.252.  The 2007 Law defines a "geographical indicati on" as the indication which serves to identify 
a product as coming from a region, locality or place in the region in cases where the quality or the reputation or other characteristics of the product are essentially attributable to its geographical 
origin. An "indication of source" designates the country, region or locality where the product is 
made; it may comprise names or emblems which symbolize the country, region or locality. The delimitation of the geographical area which allows the grant of an appellation of origin, a geographical indication or an indication of source  for the products concerned is determined by an 
Order of the Minister responsible for crafts. 
3.253.  The Law also contains provisions on the protection, control and certification of products 
with an appellation of origin, a geographical indication or an indication of source. The control and 
certification body is appointed by an Order of th e Minister responsible for crafts. The Law includes 
provisions on infringement and sanctions. The commercial use or imitation of an appellation of origin, a geographical indication or an indication of source on any like product which does not meet 
the requisite conditions is punishable by a fine of TND 1,000 to TND 20,000. If the infringement is 
repeated, the fine is doubled. The same sanctions apply to any person that imports imitated foreign craft products protected in Tunisia, in  accordance with the international agreements 
ratified. 
3.254.  The body responsible for industrial property may not attribute any trademark or service 
mark to an appellation of origin, geographical indication or indication of source if the application for the mark is filed after notification of the deli mitation of the appellation of origin, geographical 
indication or indication of source. Law No. 99-57 provides for the protection of geographical 
indications for all natural or processed agricultural  or food products, whether of plant or animal 
origin. Products bearing protected geographical indications currently include wine and "Deglet Nour 
de Kébili" dates. Steps are being taken for other products, including "Teboursouk" olive oil. 
3.255.  The protection of undisclosed information is provided for by domestic positive law. Under 
Article 168 of the Labour Code, undisclosed information is information of a confidential nature and knowledge relating to manufacturing processes acqu ired in the course of employment. In the case 
of pharmaceuticals, undisclosed information is prot ected by a Circular of the Minister of Public 
Health reproducing the wording of Article 39 of th e TRIPS Agreement. In addition to a fine, the 
Penal Code (Article 138) provides for a term of two years' imprisonment for a factory manager, 
clerk or worker who discloses or communicates the factory's manufacturing secrets. 
3.256.  All the texts described above provide for border measures to prevent the importation of 
counterfeit products and combat the circulation of such goods on Tunisian territory. Moreover, 
Tunisian legislation provides for judicial proceedings, leading to civil and criminal penalties, to be 
brought against anyone who infringes intellectual property rights. Any infringement may give rise 
to a civil action for damages. The court may also order the forfeiture and destruction of counterfeit articles and the implements used in making them. Finally, any deliberate infringement of 
intellectual property rights is punishable by a fine of TND 1,000 to TND 100,000 and imprisonment 
for a term of one to six months (two years for manufacturing secrets under the Penal Code). 
                                               
153 Viewed at: http://www.cnudst.rnrt.tn/jortsrc/2007/2007f/jo1042007.pdf . WT/TPR/S/341 • Tunisia 
 
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  Tunisia provided detailed information on the measures taken to enforce these rights in its 
responses to Members' questions.154 
3.3.5.2   New plant varieties 3.257.  There has been no change to Tunisia's legislative framework for the protection of new 
plant varieties since its previous TPR. They ar e still governed by Law No. 99-42 of 10 May 1999 on 
seeds, seedlings and new plant varieties.
155 
3.3.5.3   Copyright and related rights 
3.258.  Tunisia's legislative and regulatory fram ework for copyright underwent substantial reform 
with the adoption of Law No. 2009-33 of 23 June 2009 amending and supplementing Law No. 94-36 of 24 February 1994 on literary an d artistic property. New decrees and orders 
relating to the promotion of creation and to royalties for private copies complete the relevant 
domestic legislation: Decree No. 2011-1068 of 29 July 2011 establishing the list of products 
subject to the tax to promote creation
156; Decree No. 2013-3201 of 31 July 2013 establishing the 
conditions and procedures for intervention by the Fund for the Promotion of Literary and Artistic 
Creation 157; Ministerial Order of 27 January 2014 on the composition of the Advisory Commission 
in charge of examining applications submitted in order to obtain a subsidy for the promotion of literary and artistic creation; and the Order of the Minister of Finance and the Minister of Culture 
and Heritage Preservation of 11 January 2016 establishes the form of the written application for 
suspension of customs clearance of imports or ex ports of goods deemed to infringe copyright and 
related rights. 
3.259.  The 2009 Law now covers related rights (the rights of performers, phonogram producers 
and broadcasting organizations), in accordance with the TRIPS Agreement. It broadens the areas 
covered by protecting foreign works, works expr essed orally (previously, only lectures were 
covered) and clothing, fashion and articles of personal adornment in addition to the traditional 
spheres covered by the 1994 Law, namely, cinematographic works, literary works, musical 
compositions, photographic works, as  well as software and folklore. 
3.260.  The Law specifies that the author's moral rights may not be renounced and are inalienable. 
They may, however, be transmitted by way of inhe ritance or by will, in the same way as economic 
rights. The legislation also gives the author the exclusive right to author ize use of his work. The 
term of protection for computer programs has b een doubled, from 25 to 50 years. More generally, 
the term of protection for copyright and related rights has been harmonized and set at 50 years, in 
compliance with the TRIPS Agreement. 
3.261.  According to the authorities, the current  legislation guarantees the protection of the 
various literary and artistic property rights covered by the TRIPS Agreement and ensures 
observance of the fundamental principle of nation al treatment. It enabled the introduction of a 
system of collective management of copyright and the creation of the OTDAV in 2013. The latter 
registers authors and declarations of their works. It also represents authors vis-à-vis  users and, 
where necessary, before the judicial authorities in order to regain their rights. At end-2015, the 
numbers belonging to the OTDAV were 1,077 for music, 704 for literary works, 559 for dramatic works and 24 for other sectors. 
3.262.   A filing procedure has also been introduced . This consists of filing a copy of a work with 
the OTDAV in a sealed package against issue of an "acknowledgement of filing" and the payment 
of an annual fee. This procedure allows authors, if there is a dispute, to provide the judicial 
authorities with proof of the date of filing of the work, which is valid against third parties and leads 
to a simple presumption of the authorship of a work  and its ownership. Filing is valid for a period 
of one year renewable at the request of the applicant. In 2014, 729 works were filed. 
                                               
154 WTO document IP/Q/TUN/1 of 2 June 2004. 
155 Viewed at: http://www.wipo.int/wipolex/en/text.jsp?file_id=129811 . 
156 Viewed at: http://www.cnudst.rnrt.tn/jortsrc/2011/2011f/jo0582011.pdf . 
157 Viewed at: http://www.otdav.tn/download/document_en _fran%C3 per centA7ais_/D%C3%A9cret 
%20n per centC2 per centB0%202013_3201.pdf . 
 WT/TPR/S/341 • Tunisia 
 
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  3.263.  Counterfeiting and piracy remain widespread in Tunisia. Since 2013, following the 
establishment of a team of sworn officials author ized by the OTDAV, over 50 interventions in the 
field were carried out and concerned hotels, restau rants, internet service providers and shopping 
areas. The offences were reported to the competent courts. The police force is now required, when 
needed, to assist the authorized officials so that they can carry out their task properly. The 
national legal provisions do not provide for cour ts responsible for copyright matters in Tunisia, 
where the principle of territoriality is decisive for turning to the competent court. 
3.264.  In general, any user of a protected work wh o has not obtained an authorization is liable to 
a fine of TND 1,000 to TND 50,000. If the offence is repeated, the fine is doubled, and may be accompanied by a term of imprisonment ranging from one to 12 months or to only one of these sanctions. The 2009 Law provides that any person infringing copyright or related rights must pay 
material and moral damages to the right holder, in an amount set by the competent jurisdiction. 
 
 WT/TPR/S/341 • Tunisia 
 
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  4  TRADE POLICIES BY SECTOR 
4.1  Agriculture 4.1.1  Overview 4.1.  The agricultural sector, including agro-industry and fishing, offers numerous promising 
opportunities for trade and investment in Tunisia, especially in the case of export-oriented 
activities. Tunisia is in fact very rich in agricultural specialties thanks to the nature of its land, its fishery resources and its know-how. As well as being one of world's leading exporters of olive oil, it 
produces dates, oranges, "harissa", essential oils, bluefin tuna and seafood (Chart 4.1).  
4.2.  Moreover, the country's geographical locati on, 150 km from the European coast, makes it an 
ideal place for growing crops for export to Europe, particularly as the Government is offering a wide range of financial and fiscal aid for investors, especially if they export at least 70% of their 
production. In fact, there is a sharp dichotom y between exporting enterprises, which operate 
under free zone conditions, and the rest of the agri-food sector. 
4.3.  This aid and the many overlapping progra mmes (offshore regime, wholly exporting regime, 
incentives to invest, export subsidies, "specifications" – see Sections 2 and 3) are now under 
review, because of their high budget cost and comp arative ineffectiveness in increasing production 
and creating jobs, one of the Government's current priorities being to encourage young people to 
return to the rural sector. 
4.4.  The main imports are wheat, soya beans, ma ize (corn) and barley, and cane sugar. To boost 
domestic production, the Government is seeking to attract foreign investment in the agri-food sector. However, restrictions on foreign investme nt remain in connection with the purchase or 
lease of agricultural land (Section 4.1.3), and se veral important agri-food activities are subject to 
prior authorization (semolina production, milling, edible oil refining, tobacco industry, malt and beer production, see Section 4.1.8). 
4.5.  Production continues to depend heavily on climatic conditions. The high level of protection 
accorded to the sector obliges the Government to relax the restrictions, when need be, and even to import, while granting tax or customs concessions, in order to contain the rise in prices during 
periods of low output. Thus, in 2013, substantial cargos of carton milk, sheep meat, particularly 
mutton, as well as of fruit and vegetables, includ ing potatoes, were imported by the Ministry of 
Trade, which deals with these imports, through private or public operators, in consultation with the Ministry responsible for agriculture and fisheries. This bears witness to the ineffectiveness and 
complexity of trade policy in the agricultural sector, which involves numerous taxes, public import 
monopolies, marketing offices, State-owned enterp rises and subsidies. However, there has been a 
radical change since 2009 as a result of a reduction in customs duties, with tariff protection in the 
sector at a maximum rate of 36% since 2009 (150% in 2005 (Chart 4.2)). Moreover, substantial 
reductions in excise duty in 2015 have further im proved access to the Tunisian market, mainly for 
certain products such as wine and tobacco (secti on on wine and tobacco), tea, coffee and food 
preparations, and helped to combat smuggling, wh ile reducing the cost of these products for the 
consumer. 
4.6.  Domestic and regional trade in food produc ts has been seriously disturbed by the political 
crises in Tunisia and neighbouring countries. Not only has transport been disrupted between the 
north and the south of Tunisia, but exports of subsidized agricultural products, to Algeria and 
especially Libya, have increased massively despite the restrictions on their exportation, causing shortages of products usually available in Tunisia and food price inflation, whence the need for the 
State to import them. WT/TPR/S/341 • Tunisia 
 
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  Chart 4.1 Main imports and exports (agr icultural and fishery products), 2005-2014a 
177234576811
322476553
282509 52812
109199251
176287 2469.3%
8.8%10.3%10.8%
9.1%10.0%11.9%
9.6%11.2%
10.2%
0.0%2.0%4.0%6.0%8.0%10.0%12.0%14.0%
02004006008001,0001,2001,4001,6001,800
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Soya-bean oil and its fractions (HS 1507)
Cane or beet sugar and chemically pure sucrose (HS 1701)
Maize (corn) (HS 1005)
Soya beans, whether or not broken (HS 1201)
Wheat and meslin (HS 1001)
% of total exports (right-hand scale)Imports(US$ million) (%)
368628
544620
396
309 286375505
28510188
165171
176
200212221235
23010.7%12.2%
9.8%
9.2% 9.6%
8.1%10.4%
9.6%10.0%
8.2%
0.0%2.0%4.0%6.0%8.0%10.0%12.0%14.0%
02004006008001,0001,200
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Crustaceans (HS 0306)
Molluscs (HS 0307)
Bread, pastry, cakes, biscuits and other bakers' wares (HS 1905)
Pasta (HS 1902)
Dates (HS 0804)
Olive oil and its fractions (HS 1509)
% of total exports (right-hand scale)Exports(US$ million)(%)
 
Note: The bar charts indicate the main products at HS 4-digit level; the plotted curves indicate the 
contribution of agriculture and fi shing to total exports/imports. 
a WTO definition. Source: WTO Secretariat calculations based on data from the UNSD Comtrade database; and data provided 
by the Tunisian authorities for 2014. WT/TPR/S/341 • Tunisia 
 
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  Chart 4.2 Customs duties on agricultural products, 2005 and 2016 
63.3%
32.3%
0102030405060708090100110120130140150160
2005 2016(%)Maximum rate = 150%
Maximum rate 
=36%Dairy produce = 95%
Animal products = 92%
Animal products; and
Sugar & confectionery = 36 % Fish & fish products = 40%
Sugar & sugar confectionery = 44%Dairy produce = 33%Fish & fish products = 33%Simple average of agricultural rates (%)Minimum rate = 0%
 
Source: WTO Secretariat calculations based on data pr ovided by the authorities;  and WTO Tariff Analysis 
Online (TAO) database. 
4.7.  Agricultural policy, including its trade-related aspects, is currently the subject of a national 
review and at the beginning of 2016 a new agriculture and fisheries development plan was in the 
process of being drawn up. This policy is the resp onsibility of the Ministry of Agriculture, Water 
Resources and Fisheries (MARHP), which was hoping to have a new development policy for agriculture, fishing and the agri-food sector by June 2016, within the context of Plan 2016-2020, 
which would define, in particular, the role of international trade and investment in the promotion 
of Tunisian agriculture. 
4.8.  The National Agricultural Observatory (ONA GRI) analyses Tunisian agricultural and fishing 
markets.
1 The Agricultural Investment Promotion Agency (APIA) is a public institution responsible 
for promoting private (including foreign) investment in the areas of agriculture, fishing and associated services, as well as in primary processing activities that form part of agricultural or fishery projects.
2 APIA's role is to welcome and provide information for the foreign investor and 
help him to choose among the numerous support programmes, especially in relation to exports 
(see Section 2.2 for the roles of the APIE and the APII). 
4.1.2  Trends in agricultural production and trade 
4.9.  Table 4.1 presents figures on Tunisia's production of and trade in agricultural products. In 
2015, olive oil accounted for 52% of exports in term s of value, followed by dates (12%), seafood 
products (8%) and cereal-based preparations (5%). Imports consisted mainly of cereals and 
cereal products (49%), seed oil (10%), and sugar (9%). Tunisia traditionally imports wheat, in 
quantities that depend on the domestic crop, which itself depends on the very variable weather conditions. Imports of oilseeds have increased significantly since 2008. 
                                               
1 Viewed at: http://www.onagri.nat.tn . 
2 Viewed at: www.apia.com.tn . WT/TPR/S/341 • Tunisia 
 
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  Table 4.1 Main agricultural crops, 2005, 2010-2014 
Product 2005 2010 2012 2013 2014 Rate of 
growth p.a.  
(2005-2013)  Of which 
exports (%) 2013  
Net 
production  
(constant 
2004-2006,  
million 
Int. $) 2005 2013 
Production and reserves 
Agricultural and processed cr ops, production ('000 tonnes)   
Tomatoes, fresh 960 1,296  1,375  1,013  1,250  2.8 0.3 1.0 ..  
Olives, for oil 650 750 900 1,100  400 0.6 0 0.0 .. 
Wheat 1,627 822  1,523  975 1,513  -6.2 0 0.0 124.0  
Melons, inc. watermelons  498 500 490 510 1.4 1.3 4.3 .. 
Potatoes 310 370  350 385 385 2.7 0.7 3.2 60.9  
Barley 465 237 724 289 773 -5.8 0 0.0 0.0 
Pimentos, fresh 256 304  270 384 380 0.9 0.0 0.3 129.5  
Onions (fresh and dried) 262 362 355 389 390 6.7 0.1 1.5 .. 
Carrots and turnips 51 188  202 222 221 20.2 0 0 55.3  
Dates 113 174 193 195 199 7.1 44.4 54.3 89.6 
Olive oil  130 150  180 220 80 -1.1 52.1 78.7 ..  
Onions, dried 123 147 152 153 .. 2.8 .. .. 32.2 
Table grapes 75 97  115 132 137 1.0 0.1 3.8 ..  
Oranges 101 137 198 102 122 3.2 18.4 16.3 .. 
Peaches and nectarines 105 114  128 127 138 2.4 0.3 8.8 ..  
Fruit, citrus n.e.s. 81 104 117 125 .. 5.6 .. .. 56.4 
Apples 100 126  111 120 122 2.3 0.0 0.1 ..  
Edible fats 98 98 83 117 .. 2.2 16.9 22.4 .. 
Barley bee r 66 92  91 113 .. 7.0 1.0 0.6 ..  
Pulses n.e.s. (inc. broad 
beans) 27 115 114 111 .. 19.3 .. .. 38.1 
Grapefruit and pomelos 74 87  96 99 .. 3.7 0 0.0 22.2  
Vegetables, fresh n.e.s. 78 100 100 98 .. 3.0 0.8 2.0 18.6 
Tropical fruit, fresh n.e.s. 75 88  97 98 .. 3.4 .. .. 39.9  
Pumpkins and gourds 40 49 58 81 173 9.1 0.0 3.8 .. 
Soya oil 0 68  49 77 .. .. 0 12.3 ..  
Broad beans, dried 48 48 72 69 54 5.4 0.2 1.8 12.7 
Cucumbers, gherkins 37 42  60 69 68 8.3 0.1 0.0 ..  
Lettuce and chicory 18 22 64 67 75 17.7 0.6 8.9 .. 
Fruit, fresh n.e.s. 68 67  74 67 .. -0.2 2.3 5.5 23.4  
Almonds, unshelled 43 52 70 52 67 2.4 .. .. 153.5  
Pears 53 66  62 48 17 -1.2 7.2 8.5 19.6  
Cauliflowers and broccoli 10 39 43 45 36 20.7 0.3 0.3 .. 
Lemons and limes 28 37  49 44 60 5.8 0.9 0.5 17.4  
Mandarins, clementines, etc. 33 37 48 39 47 2.0 0.1 0.1 9.6 
Peas, fresh 16 11  45 38 56 11.3 0.1 0.5 ..  
Triticale 5 21 26 31 32 25.5 .. .. .. 
Cereals, n.e.s. 37 27  30 30 30 -2.4 .. .. 2.4  
Livestock (reserves)           
Sheep ('000 head) 7,213 7,234  6,802  6,856  6,806  -0.6 .. ..  
Goats ('000 head) 1,427 1,296  1,272  1,274  1,248  -1.7 .. ..  
Bovine cattle ('000 head) 686 671  654 646 671 -0.8 .. ..  
Beehives ('000) 430 507 589 600 240 4.3 .. ..  
Donkeys ('000 head) 240 240  240 240 .. 0.0 .. ..  
Camelids ('000 head) 235 235 236 237 .. 0.1 .. ..  
Poultry (million head) 70 86  87 87 .. 2.7 .. ..  
Mules ('000 head) 82 82 82 82 .. 0.0 .. ..  
Chickens (million head) 66 80  81 81 .. 2.6 .. ..  
Horses ('000 head) 57 57 57 57 .. 0.0 0.0 2.5  
Primary livestock farming and its products  
Hen eggs (million) 1,538 1,673  1,773  1,881  2,054  1.9 .. ..  
Fresh cow's milk ('000 tonnes)  900 1,030  1,098  1,149  1,192  2.9 .. ..  
Sheep meat ('000 head) 4,200 3,850  3,638  3,638  .. -1.8 .. ..  
Goat meat ('000 head) 850 790  756 756 .. -1.5 .. ..  
Bovine meat ('000 head) 226 241 222 229 .. 0.2 .. ..  
Poultry meat (million tonnes)  76 94  101 109 .. 4.6 .. ..  WT/TPR/S/341 • Tunisia 
 
- 100 - 
 
  Product 2005 2010 2012 2013 2014 Rate of 
growth p.a.  
(2005-2013)  Of which 
exports (%) 2013  
Net 
production  
(constant 
2004-2006,  
million 
Int. $) 2005 2013 
Camelid meat ('000 head) 18 18 18 18 .. 0.1 .. ..  
Horse meat ('000 head) 8 9  9 9 .. 0.2 .. ..  
Exports ('000 tonnes)            
Olive oil, virgin 109 109  153 151 93 4.1     
Dates 50 84 101 106 87 9.8     
Pasta 77 134  119 124 94 8.1     
Non-alcoholic beverages 65 32 47 52 50 -2.4     
Maize (corn) oil 48 28  92 35 14 -2.6     
Edible fats 23 20 23 26 20 5.9     
Tomatoes, purée 19 10  29 23 4 2.6     
Watermelons 6 18 20 22 15 18.1     
Oranges 19 26  19 21 23 1.6     
Pastry products 15 21 23 19 .. 3.0     
Pimentos, mild and spiced 5 13  11 18 .. 16.6     
Cereals 113 12 10 16 14 -21.8      
Oil, boiled, dehydrated, etc. 0 2  6 13 .. 93.4     
Tomatoes, fresh 3 15 24 21 20 20.6     
Potatoes 2 10  5 12 14 24.0     
Wheat flou r 74 1 1.2 1 3 -20.8      
Peaches and nectarines 0 5  8 11 13 55.2     
Imports          
Wheat 1,133 1,915  1,587  1,486  1,662  3.4     
Maize (corn) 662 889 855 868 1,022  3.4     
Barley 681 429  363 821 429 3.2     
Oilseeds 18 438 434 491 460 50.9     
Soya 0 422  412 467 435 ..     
Sugar, refined 189 228 226 226 228 2.1     
Spun sugar, raw 130 101  158 139 189 0.8     
Soya oil 172 158 107 120 121 -4.4     
Soya cake 271 79  138 93 138 -12.5      
Palm oil 34 55 66 76 72 10.6     
Corn oil 89 58  91 57 34 -5.4     
Wheat bran 73 115 71 57 .. -3.1     
Potatoes 36 21  38 33 24 -1.0     
Coffee, green 9 15 23 22 24 11.4     
Molasses 16 15  25 22 32 4.3     
Bananas 21 19 7 21 36 0.0     
Textile fibres 25 18  19 15 .. -6.0     
Malt 7 12 19 14 16 8.6     
Glucose and dextrose 9 10  12 12 11 4.6     
Rice 18 10 11 12 16 -4.6      
.. Not available. 
Note: 0.0 signifies more than 0%. Source: Statistical Yearbook (MARHP 2014); Economic Budget (MARHP 2014); and FAO Stat, viewed at: 
http://faostat3.fao.org/download/Q/QC/F  (database accessed in March 2016). 
4.1.3  Access to land for foreigners 
4.10.  Foreigners may not buy or rent agricultural land in Tunisia.3 At present, leases are not 
granted to foreigners but only to companies in which foreigners may hold a maximum of 66% of the capital and which must be co-managed by a Tunisian national.
4 Consequently, only agri-food 
                                               
3 Law No. 64-5 of 12 May 1964 on agricultural property in Tunisia. 
4 Specifically, Law No. 97-33 of 26 May 1997 amending Law No. 69-56 of 22 September 1969 on the 
reform of agricultural structures st ipulates that agricultural land may be exploited by a company in which 
foreigners hold shares only  under a leasing arrangement and without the land being treated as a contribution 
to the corporate capital. At the same time, Article 4 of Law No. 89-43 of 8 March 1989 stipulates that the WT/TPR/S/341 • Tunisia 
 
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  processing activities are accessible to foreign nationals, who may purchase the industrial land 
necessary to carry out these activities. 
4.11.  However, a national consultation held in 2015 dealt, in particular, with the question of 
access by foreigners to agricultural land, with a view to increasing national agricultural value 
added. The Government is currently planning to dissolve the State cooperatives and create "public 
limited development companies", with the State re nting land to private companies, engineers and 
young farmers. It was also envisaged that 66% of the capital in these companies should be 
accessible to foreigners, by means of a lease with a negotiable term of between 10 and 25 years, 
renewable up to 40 years, after a call for bids from the APIA. 
4.1.4  Support for production 4.12.  Tunisia's latest notification to the WTO concerning domestic support pertains to the 
year 2014.
5 Since the 1990s, agriculture and fishing, including the agri-food processing industry 
and related services, have been among the priority  activities of the Investment Incentives Code 
(CII6, Article 1). To encourage enterprises (domestic only) to invest in the agricultural sector, the 
CII provides for an investor subscribing to the capital of an agricultural or fishing enterprise to be 
allowed to deduct that investment from income or net profits subject to personal income tax or corporation tax. Moreover, for five years the State may take responsibility for 50% of the 
employer's contribution to the statutory social security regime relating to the salaries paid to 
Tunisian nationals with a higher education diploma recruited by enterprises working in the agricultural sector. 
4.13.  The State may also contribute to the cost of studies linked with investment and grant 
subsidies for the purchase of agricultural equipmen t, bovine cattle, irrigation systems, seed, etc. 
(CII, Article 33). Decree No. 94-427 of 14 February  1994 classifying investments and establishing 
the conditions and modalities for the granting of incentives in the agricultural and fisheries sector 
continues to define the priority sectors and zones and types of investment, as well as the State 
financial support available.
7 It appears that this decree is currently being reviewed. 
4.14.  In the case of primary-processing agri-f ood companies, the principal current tax incentive 
when investors opt for the Agricultural Development Regime is exemption from corporation tax 
(IS) for ten years from the start of operations. 
4.15.  Agro-industrial and fishing enterprises are al so eligible for the "wholly exporting" regime or 
the "offshore" regime (Section 3.2.4). The fact that exporting agri-food companies have access to 
a tax regime considerably less burdensome than that available to their domestic counterparts, 
while being able to sell part of their output on the same domestic markets, appears to be a source 
of unfairness and a distortion of competition. 
4.16.  The VAT regime that applies to the agricultural  sector is particularly complicated. In general, 
the agricultural sector is exempt from VAT, but it is optionally applicable to agricultural, agri-food (basic food products) and fishing enterprises, wi th different rates on inputs than on finished 
products and a 23-page list of exemptions including, in particular, exemptions for imported inputs 
if not available locally. Exemptions from VAT or rates reduced to 6% apply to agricultural and food products (Section 3.1.2.5), apart from fresh products. The wholesale trade in agricultural products likewise seems to be exempt, which also represents a considerable loss of income in terms of tax 
                                                                                                                                               
shareholders of public limited compan ies acquiring agricultural land must all be natural persons of Tunisian 
nationality, which excludes any participation by a lega l person, even one of Tunisian nationality. See also 
Law No. 95-21 of 13 February 1995 on State-owned agricultural immovable property. 
5 WTO document G/AG/N/TUN/47 of 8 April 2016, viewed at: https://docs.wto.org/dol2fe/Pages/ 
SS/directdoc.aspx?filename=R:/G/AG/NTUN47.pdf . For the period 2010-2013, see WTO document 
G/AG/N/TUN/45 of 24 August 2015, viewed at: https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx? 
filename=R:/G/AG/NTUN45.pdf . 
6 Investment Incentives Code, enacted by Law No. 93-120 of 27 December 1993, viewed at: 
http://www.Tunisiaindustrie.nat. tn/fr/download/cfga/CODE_FR.pdf . 
7 Investors interested in accessing this support may approach the APIA. Viewed at: 
http://www.portail.finances.gov.tn/domaines/ AVFISC/cadre%20legal/code_incitation%20Fr/ 
Decrets_Fr/decret_fr_94_427.pdf . WT/TPR/S/341 • Tunisia 
 
- 102 - 
 
  receipts. Overall, the regulations are complex, consisting of an accumulation of old texts which 
have been the subject of numerous amendments and repeals, and would benefit from being updated and considerably simplified.  
4.17.  According to the authorities, the need to improve soils and preserve their fertility is again a 
priority under the new Plan 2016-2020. However, a 1997 study by the FAO, cited in the previous 
TPR, had already stressed the severe erosion and signs of declining soil fertility, the desertification in the centre and the south of the country, and the overexploitation of plant resources.
8 
4.18.  Efforts are also being made to moderniz e and restructure the agricultural sector by 
upgrading agri-food enterprises, introducing new te chnologies, and promoting quality, traceability, 
certification and the adoption of quality standard s and quality management systems. The Fund for 
the Development of Competitiveness in the Agricultural and Fisheries Sectors (FODECAP) is 
intended to finance operations relating to agricultural and fishing activities, either directly or 
through interbranch groups or specialized bodies, with a view to developing competitiveness in these sectors. The rules governing the organization  and functioning of the Fund and its modes of 
operation are established by decree.
9 Financing is provided to cover, in particular, operating and 
equipment expenses and the work programmes of inte rbranch organizations, as well as to stabilize 
the prices of agricultural and fishery products. The Fund intervenes directly to provide financial 
support for the management of biological recovery  and within the context of the upgrading of the 
fisheries and aquaculture sector and agricultural holdings, including materials and equipment and diagnostic studies and training. 
4.1.5  Measures affecting exports of agri-food and fishery products 
4.19.  The CII provides for the status of a "w holly exporting enterprise" (ETE, Section 3.2.4), 
under which about one fifth of the 1,063 agri-food businesses with ten or more employees now operate. To be eligible for ETE status, it is sufficient to export at least 70% of production, with the 
possibility of disposing of the remaining 30% on the domestic market. According to the CII, where 
agricultural or fishery products are concerned, this 30% portion can be sold on the Tunisian market totally free of VAT, other internal taxe s and import duties and taxes (CII, Article 17). 
4.20.  To promote agri-food sector exports and de al with production shortages associated with 
climate change, whenever there is a decline in domestic production, industries may resort to 
importing goods under the temporary admission procedure (Table 3.16) in order to promote and satisfy export demand.
10 
4.21.  When this report was being finalized, Tunisia was preparing to notify the WTO of the 
subsidies disbursed in connection with the exportation of agricultural products over the last 12 years. Its last such notification in this respect, which relied on the flexibility offered by 
Article 9.4 of the Agreement on Agriculture, concerned tomato concentrate, potatoes, dates, 
lemons, wine and tomatoes.
11 In fact, the products and destinations eligible for these subsidies are 
announced by order on an ad hoc basis. 
4.22.  At that time, the subsidies consisted of pa yments intended to lower the cost of processing 
the products or reduce air freight costs. They were paid out by FOPRODEX (Section 3.2.4) on presentation of the invoice.
12 According to the authorities, th ese payments are still being made.13 
In 2015, FOPRODEX's budget was TND 19 million (€8.3 million). 
4.23.  All the subsidized food products, as well as  numerous products such as cereals and cereal 
preparations, fodder and cattle food, molasses and o ilcake, can be exported only with the prior 
                                               
8 FAO (1997). 
9 Decree No. 96-1563 of 9 September 1996, establishing the rules on the organization, functioning and 
modes of operation of the Fund for the Development of Competitiveness in the Agricultural and Fisheries 
Sectors, viewed at: http://www.portail.finances.gov.tn/domain es/AVFISC/cadre%20le gal/code_incitation 
%20Fr/Decrets_Fr/decret_fr_96_1563.pdf . 
10 Monographie 2014 , APII, http://www.Tunisiaindustrie.nat.tn/fr/download/CEPI/mono_iaa.pdf . 
11 WTO document G/AG/N/TUN/33/Corr.1 of 1 August 2005. 
12 See also WTO document G/AG/R/12 of 31 October 1997. 
13 See, in particular, the online presentation by Tunisia Export, viewed at: http://www.uticabenarous. 
com/images/Nouveau%20d ossier/foprodex1.pdf . WT/TPR/S/341 • Tunisia 
 
- 103 - 
 
  authorization of the Ministry of Trade.14 The aim of this measure is to ensure that the subsidies on 
the consumption of these products are refunded  if the subsidized products are exported 
(Section 3.2.3). 
4.1.6  Measures affecting agricultural and fishery imports 
4.24.  Tunisia has substantially reduced the level of tariff protection accorded to its agricultural 
sector, from an average of almost 67% in 2005 to  32% in 2016, a maximum customs duty rate of 
36% having been applied to food and fishery products since 2009. The aim was to encourage 
agri-food enterprises to improve their competitiv eness on the domestic and international markets 
and develop exports. As a result, the cost of imported food products, in particular for industries that use them as inputs (agri-food industry, incl uding the export branch and hotel and restaurant 
trades), has been reduced. This has also benefi ted consumers, in particular those with a low 
income most of which is spent on food. Moreover, excise duty on alcohol, tobacco, tea and coffee 
has been lowered in response to the growing problem of customs fraud at importation. 
4.25.  However, broad segments of the agri-food se ctor remain protected from imports not only by 
customs duties but also by other high import taxes and levies (Section 4.1.8). Imports free of 
these duties, taxes and levies (by virtue of an application for "fiscal privilege"
15) are authorized 
only within the limits of tariff quotas or when domestic production is insufficient; thus, imports of 
meat, dairy produce, oil and sugar, free of duties and taxes, may be organized by the Ministry of 
Trade at the proposal of the Ministry responsibl e for agriculture. In January 2016, faced with a 
domestic surplus of milk, the fiscal privilege on  imports of powdered milk was suspended to 
contain imports in order to allow a new drying unit to process part of the domestic milk output. In 
January 2016, the fiscal privilege was also suspended for imports of bovine meat, in order to 
reduce imports. 
4.26.  About 1.3% of the total number of lines in the Tunisian tariff, or 147 lines, are covered by 
tariff quotas (TQ) which Tunisia has bound in the WTO (Section 3.1.2.4), as well as by special 
safeguard clauses (Section 3.1.5.1 and Table 2.3) which, however, have never been invoked. 
4.27.   When this report was being finalized, Tunisia was also preparing a new notification to the 
WTO concerning these quotas; the last notification to be published relates to the year 2012 
(Table 4.2).16 The ex-quota applied rates amount, in principle, to 36% for all these products. Since 
the previous TPR in 2005, Tunisia's notifications17 show that the tariff quotas for sheep meat, 
durum wheat, common wheat, barley and sugar were completely filled in at least seven years out 
of the eight notified; cereals are imported under ta riff quotas exclusively by the Grain Board (see 
below). The quota for calves and bullocks has also almost always been filled since 2009 and up until 2012. With regard to cheese, the TQ has also practically always been filled since 2005 and 
was even exceeded in 2008 and 2012. 
                                               
14 Decree No. 1742 of 24 August 1994 establishing the list of products excluded from the free export 
regime, viewed at: http://www.anticor.tn/wp-content/uploads/2013/11/decrets/jo06994.pdf . 
15 Directorate-General of Customs, Établissement des demandes de privilèges fiscaux , viewed at: 
http://www.douane.gov.tn/fileadmin/guides_formulaires/guides/Guide_de_l_utilisateur_DPF_v1.pdf . 
16 WTO document G/AG/N/TUN/44 of 15 January 2014. 
17 WTO documents G/AG/N/TUN/37 of 25 June 2007, G/AG/N/TUN/41 of 9 June 2011 and 
G/AG/N/TUN/43 of 7 June 2012. WT/TPR/S/341 • Tunisia 
 
- 104 - 
 
  Table 4.2 WTO tariff quotas 
(% and tonnes) 
 Tariff 
heading Average duty 
rate 
in 2016 (%) WTOa 
Volume of 
WTO 
quota 
(tonnes) In-quota 
imports 
during the 
period 
(tonnes) 
 
2014 Fulfilment of the 
quota (%) In-quota 
Ex-quota 
In-quota 
Ex-quotab 
Calves and 
bullocks ex 01 02 .. 36.0 27.0 78.0 3,000 3,000 100 
Bovine meat ex 02 
01/02 .. 36.0 27.0 89.3 8,000 8,000 100 
Sheep meat ex 02 04 .. 36.0 27.0 100.0 380 380 100 
Milk, powdered ex 04 02 .. 36.0 17.0 86.5 20,000 7,912 40 
Butter ex 04 05 .. 36.0 35.0 100.0 4,000 16 0.4 
Cheese ex 04 06 .. 23.9 27.0 142.1 1,500 1,500 100 
Beans 07 13 31 .. 36.0 25.0 65.0 1,300 0 0 
Durum wheat ex 10 01 .. 0 17.0 80.0 300,000 300,000 100 
Common wheat ex 10 01 .. 0 17.0 100.0 600,000 600,000 100 
Barley ex 10 03 .. 36.0 17.0 75.0 200,000 200,000 100 
Sugar ex 17 01 .. 36.0 15.0 100.0 100,000 100,000 100 
Almonds, 
shelled 08 02 12 .. 18.0 43.0 60.0 1,354 1,354 100 
Tomato 
concentrate 20 02 90 .. 36.0 43.0 100.0 157 0 0 
.. Not available. 
a The final bound rates come from the WTO Consol idated Tariff Schedules (CTS) database (HS 2002). 
b Simple average tariffs (%). 
Source: WTO Secretariat, based on information pr ovided by the authorities; and CTS database. 
4.28.  For the rest of the tariff quotas, i.e. bovine meat, powdered milk, butter and beans, actual 
imports were well below the limit over the entire period 2005-2012. This was also the case with 
shelled almonds and tomato concentrate, except for the year 2012 when the quotas for these two products were completely taken up. 
4.29.  To import products subject to quotas it is necessary to obtain a "special TQ authorization" 
granted by the Minister of Trade or the Minist ry responsible for agriculture depending on the 
products concerned. The authorization gives entitl ement to the "fiscal privilege" corresponding to 
the quota in question. For example, in December  2014, the authorities decreed reductions in 
customs duties and suspensions of VAT and other im port levies on numerous agricultural products, 
mainly food industry inputs. For some products (Table 4.3), the reductions were made within the limits of autonomous tariff quotas opened unilaterally.
18 
Table 4.3 Unilateral tariff quotas, 2014 
(% and tonnes) 
HSN No. Description of product Quotas Applied duty rate 
(%) Fulfilment of 
quota for the 
period 2014 
(%) In-quota MFN 
(2015) 
  (head)    
010121 Horses, breeding animals 200 0 36  
Ex 010221 Heifers and calves, breeding animals 9,000 0 36  
Ex 010229 Calves 30,000 0 36  
010310 Swine, breeding animals 1,000 0 36  
Ex 010410 Sheep, breeding animals 3,000 0 36  
Ex 010420 Goats, breeding animals 3,000 0 36  
01041030  2,000 0 36  
Ex 010613 Camelids, breeding animals 500 0 36  
Ex 010614 Rabbits, breeding animals 1,000 0 36  
                                               
18 Decree No. 2014-4512 of 30 December 2014. WT/TPR/S/341 • Tunisia 
 
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  HSN No. Description of product Quotas Applied duty rate 
(%) Fulfilment of 
quota for the 
period 2014 
(%) In-quota MFN 
(2015) 
  (units)    
010511 Fowls of the species Gallus domesticus , 
weighing not more than 185 g 2.5 million 15 36  
010513 Geese, weighing not more than 185 g 
100,000 15 36  
010514 Ducks, weighing not more than 185 g 36  
010515 Guinea fowls, weighing not more than 185 g 36  
040711 et 
040719 Eggs, fertilized, for incubation 15 million  15 36  
040721000 Eggs, for consumption 30 million 0 36  
  (tonnes)    
020712 Poultry meat, frozen 2,000 15 36 30 (1.5%) 
0207141000 Chicken breasts, frozen 500 15 36 2,487 (100%) 
020727 Turkey meat, frozen 1,500 5 36 350 (23%) 
070110 Seed potatoes 30,000 0 36 22,930 (76%) 
070190900 Potatoes, for consumption 40,000  36 24 (0.1%) 
Ex 070320 Garlic, for propagation 1,000 0 36 0% 
Ex 071310 Seed peas 2,000 0 36 698 (35%) 
Ex 071320 Seed chickpeas 1,000 0 0 9,184 (100%) 
Ex 071350 Seed beans 300 0 36 13 (4%) 
100310 Seed barley 5 0 36 0% 
100410 Seed oats 2 0 36 4 (100%) 
Ex100860 Seed triticale 2 0 36 0% 
Ex 120600 Sunflower seed, for sowing 40 0 36 6,042 (100%) 
120921 Lucerne seed, for sowing 250 0 36 99 (40%) 
120923 Fescue, for sowing 10 0 36 1.5 (15%) 
Ex 120929 Sulla seed 50 0 36 668 (100%) 
 Berseem seed 200 0 36  
Ex 120991 Artichoke seed, for sowing 10 0 36 250 (100%) 
230400 Soya 200,000 0 15 138,112 (69%) 
  (litres)    
  Fresh milk 10 million 0 36 0% 
Source: WTO Secretariat, based on Decree No. 2014-4512 of 30 December 2014 suspending or reducing the 
customs duties, the VAT and the levy payable on certain agricultural and agri-food products 
(http://www.onagri.nat.tn/uploads/jortagri/8561.pdf ); and information provided by the authorities. 
4.30.  Moreover, in conformity with Protocol 3 of the Association Agreement with the EU, Tunisia 
also maintains bilateral preferential tariff quotas on certain agri-food products originating in the EU (Table 4.4). 
Table 4.4 Products subject to Protocol 3 of  the Association Agreement with the EU, 2016 
 % and tonnes 
CN Code Description of product EU customs 
duties 
 
2016 (%) MFN 
customs 
duties 
2016 (%) Preferential tariff 
quota 
(in tonnes) 
010210 Live bovine animals, for breeding  36 36 2,000  
010290 Other bovine animals 36 36 35 
010511 Fowls of the species Gallus domesticus  
(one-day chicks) 36 36 40 
010512 Turkeys (one-day chicks) 36 36  
020120 Bovine meat 36  36 8,000  
020130  36 36  
020220  36  36  
020230  36 36  
020712 Poultry, frozen 36  36 400 
040210 Milk, powdered 36 36 9,700  
040221  36  36  
040299  36 36  
0405 Butte r 36  36 250 WT/TPR/S/341 • Tunisia 
 
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  CN Code Description of product EU customs 
duties 
 
2016 (%) MFN 
customs 
duties 
2016 (%) Preferential tariff 
quota 
(in tonnes) 
040630 Cheese, processed 36 36 450 
 Birds' eggs, in shell    
040700 Eggs, for hatching or incubating  36 36 1,100  
 Game birds' eggs    
 Other    
060290 Other live plants 36  36 200 
07011000 Seed potatoes 36 36 16,500  
070190 Potatoes, othe r 36  36 16,500  
07131010 Peas, dried, for sowing 36 36 200 
08022200 Hazelnuts, shelled 0  0 200 
10011000 Wheat, durum 0 0 17,000  
10019000 Wheat, other than durum 0  0 230,000  
100300 Barley 36 36 12,000  
10059000 Maize (corn), other than for sowing  15 15 15,000  
100630 Rice, semi-milled 0 0 4,000  
110311 Groats and meal, of wheat 36  36 300 
110313 Groats and meal, of maize (corn)  36 36 300 
110710 Malt, not roasted 36  36 3,500  
11081200 Maize (corn) starch 36 36 1,000  
121020 Hop cones, ground 36  36 50 
121410 Lucerne (alfalfa) meal and pellets  36 36 1,500  
150200 Animal fats other than 1503 36  36 600 
150710 Soya-bean oil, crude 15 15  
150810 Ground-nut oil, crude  36  36  
151110 Palm oil and its fractions, crude  36 36  
151211 Sunflowe r-seed oil, crude 36  36 100,000  
151221 Cotton-seed oil, crude 36 36  
151410 Rape, colza or mustard oil, crude  15 15  
15151100 Linseed oil, crude 36 36  
151521 Maize (corn) oil, crude 36  36  
151190 Palm oil and its fractions 36 36 200 
151490 Oil, other than crude 27  27 900 
151610 Animal fats and oils 36 36 300 
170199 Cane or beet suga r 36  36 72,000  
170230 Glucose and glucose syrup with added 
flavouring or colouring matter 36 36 600 
 - Other glucose    
170290 Other sugar with added flavouring or colouring 
matter 36 36 200 
 Other suga r    
23040000 Oil-cake and other solid residues  15 15 6,000  
23091000 Dog or cat food 36  36 35 
23099000 Other animal food 36 36 2,800  
24011000 Tobacco 36  36 2,800  
Source: Association Agreement with the EU. 
4.31.  To be eligible for duty-free entry or redu ced customs duties the products traded must be 
exported directly from one party to the other. This protocol, signed in 1995, is reviewed every five years. 
4.1.7  State presence in agri-food trade 
4.32.  Numerous State-owned enterprises continue to compete with the private sector in agri-food 
production and trade; some occupy exclusive po sitions in marketing, including importing and 
exporting. The following is a non-exhaustive list: 
 National Oil Board (State ownership: 100%; imports and exports) 
 Grain Board (100%; imports); WT/TPR/S/341 • Tunisia 
 
- 107 - 
 
   Trade Board19 (100%, imports); 
 Tunisian Sugar Company (100%); 
 Ellouhoum Company (100%, imports); and 
 Tunisian Wholesale Market Company (100%). 
4.33.  The Tunisian State continues to intervene in the agri-food sector by setting consumer prices 
(for example, for bread, flour, couscous, oil, su gar, milk and tea); industrial cost prices (for 
example, for salt, yeast, coffee and beer); or distribution margins (for rice, poultry, eggs, 
numerous fruits and vegetables and food preparatio ns (Table 3.20). The aim of these measures is 
to ensure that the population is supplied with staple products at low prices, in order to preserve social peace. Nevertheless, several studies recommend that these price-fixing policies be abandoned in favour of income support, in order to  reduce administrative costs and in view of their 
ineffectiveness.
20 
4.1.8  Developments in certain subsectors 4.1.8.1  Cereals and cereal products 
4.34.  The cereal-growing area covers 1.5 million hectares, of which about 3% is irrigated, mainly 
in the north of the country. Imports are substantial (Table 4.1). Domestic cereals production has not increased significantly during the last ten years, as the sector suffers from numerous measures 
that tend to discourage investment and trade in these products (see above): in addition to land 
fragmentation and the lack of water resources, the Grain Board is responsible for purchasing durum and common wheat on the domestic market at prices fixed by the State. It also acts as the intervention agency for barley. The Board sells cereals (domestic and imported) to the processing 
plants (mills and semolina factories) at a fixed price and recoups the difference between that fixed 
price and the cost price from the General Compensa tion Fund (CGC). In 2004, the costs associated 
with government subsidization of the consumer prices for cereals alone amounted to 
TND 170 million; by 2014 they had risen to TND 1,360 million (more than €600 million). 
4.35.  Until 2016, the Grain Board had a monopoly on the importation of durum and common 
wheat, while benefiting from the fiscal privilege syst em (free of all duties and taxes), except in the 
case of deliveries to export companies for manufacturing food products for export.
21 It may also 
import maize (corn), barley and soya cake, although it does not have a monopoly on the latter (Section 3.3.1). It carried out the import operations within the framework of the WTO tariff quota (Table 4.2 above). Since January 2016, the custom s duty on wheat imports has been reduced to 
zero. According to the authorities, non-quota whea t imports by the private sector will henceforth 
be zero-rated. 
4.36.  Cereals exports are restricted by requiring authorizations (Section 3.2.3), so as to prevent 
subsidized products from being exported. Overall,  this management of the cereals market and the 
resulting segmentation have proved very costly and do nothing to encourage innovation and the 
creation of new products, new markets, or new jo bs, including for Tunisian specialty producers and 
exporters (for example, of the multi-grain orga nic semolinas much in demand on some export 
markets). 
4.37.  Downstream, freedom of activity is not en couraged either: milling, semolina manufacturing, 
brewing and malting are all subject to specific investment authorizations, issued according to the 
authorities on the basis of "technico-economic" project studies, with only 60% of existing 
processing capacity currently being used. It appears that all these restrictions on trade and investment are now being reviewed. 
4.1.8.2  Sugar 
4.38.  Sugar production remains subject to price-setti ng at every stage, as well as to the fixing of 
distribution margins in conformity with the pr ovisions of Decree No. 91-1996 of 23 December 1996 
                                               
19 Viewed at: http://www.commerce.gov.tn/Fr/office-du-commerce-de-la-Tunisieoct_11_8 . 
20 See, in particular, African Development Bank (2012) and World Bank (2015). 
21 Decree No. 3158 of 17 December 2002 on government procurement. WT/TPR/S/341 • Tunisia 
 
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  relating to products and services excluded from  the free pricing regime and their treatment (see 
also Table 3.20). This could affect the attraction of investment into this subsector, which, according to the authorities, is accessible to private (including foreign) investment; the majority privately owned and offshore company Tunisie Sucre is understood to have begun producing sugar 
in 2014, both for export and for the domestic market.
22 
4.39.  On the domestic market, the Tunisian Sugar Company (STS) refines imported raw sugar 
(mainly brown); it is a State-owned industrial enterprise under the supervision of the Ministry 
responsible for industry, which has been re cording losses since 2004 and whose indebtedness 
amounted to TND 28 million in 2010. The recovery in the world price of sugar between 2006 and 2011 caused this enterprise to lose considerable sums of money due to the policy of approval of the domestic selling price of sugar for the purpos es of the consumer subsidy, aggravated by a 
declining domestic supply and rising domestic demand. In 2011, for example, sugar was being 
sold on the world market at an average price of US$834 per tonne or TND 1,168 c.i.f., whereas the domestic selling price was TND 850. 
4.40.  The Tunisian Trade Board (OCT), a State-owned enterprise, imports refined sugar in 
accordance with market requirements, with accoun t for the quantities produced by the STS. Sugar 
imports are substantial: in 2014, the OCT imported  170,000 tonnes of brown sugar, to be refined 
by the STS, and 225,000 tonnes of  white sugar for direct consumption. Tunisian annual domestic 
consumption is of the order of 365,000 tonnes. 
4.41.  In 2016, white sugar and brown sugar were exempted from customs duty (fiscal privilege). 
A 100,000 tonne TQ was bound in the WTO, with an in-quota rate of 0% in 2016 and a ex-quota 
MFN rate of 36%. The Trade Board still holds an im port monopoly within this TQ and issues the 
sugar import permits. According to the authorities,  sugar may be imported by the private sector at 
the MFN rate. 
4.42.  The privatization, or at least the financial restructuring of the STS, the renewal of its plant 
and the improvement of its performance could enable  it to maximize its production capacity, which 
could reach 1,000 tonnes per day as against 650 tonnes currently. This restructuring would enable 
it to cover a good proportion of Tunisia's needs, provided that the whole of the sugar subsector is 
reformed, including the subsidy system.
23 
4.1.8.3  Olive oil and seed oil 4.43.  Tunisia is one of the world's leading producers and exporters of olive oil.
24 Olive trees are 
grown on 1.8 million hectares, making Tunisia the second-ranking country in the world, after 
Spain, in terms of the area devoted to olive-growing. The olives are crushed in 1,660 oil mills equipped with a continuous crushing system; the 988 oil mills currently producing have an overall 
capacity estimated at 30,000 tonnes per day. 
4.44.  A heavy fall in olive oil production was predicted for the 2015 season, to about 
150,000 tonnes as compared with 340,000 tonnes for the previous season. These sharp 
fluctuations are mainly attributable to the uncertainties of olive growing. Nevertheless, in 2015, oil 
exports reached nearly TND 1.9 billion (Table 4.5), the equivalent of €860 million and more than 10% of the total for Tunisian merchandise exports. 
                                               
22 Investir en Tunisie , 9 July 2015, viewed at: 
http://www.investir-en-Tunisie.net/index.php?option=com_content&amp%3Bid=32973:2015-07-09-11-31-57 . 
23 Ministry responsible for industry, visit of the Minister of Industry to Beja, 3 December 2013; viewed 
at: http://www.Tunisiaindustrie.gov.tn/evennement_details.php?code=31&evennement=262 ; see also 
http://www.webmanagercenter.com/actualite/economie/2011/06/20/107073/Tunisia-le-sector-du-sucre-a-la-
derive . 
24 International Olive Council (2015). WT/TPR/S/341 • Tunisia 
 
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  Table 4.5 Olive oil exports, 2005, 2010-2015 
Year 2005 2010 2011 2012 2013 2014 2015 
Production ('000 tonnes) .. 170 146 207 220 340 150 
Value (TND million) .. 752 675 831 .. .. .. 
Quantity exported ('000 tonnes) 109 110 101 160 152 98 302 
Value (TND million) 477 444 431 593 820 490 1,892 
.. Not available. 
Source: Tunisian authorities. 
4.45.  The National Oil Board (ONH) exports part of  Tunisia's olive oil production, without holding a 
monopoly: in March 2016 there were 274 private operators approved for exporting olive oil, mainly small enterprises, as well as two non-resident (offshore) foreign companies. More than 80% of 
exports are in the form of extra virgin oil, the rest being virgin or lamp oil. Almost all (95%) of the 
exports go to Italy and Spain. The rest (5%) is spread out among the United States, France, Belgium and Switzerland. Most of the oil (90%) is exported in bulk. 
4.46.  The EU grants Tunisia an import quota of 56,700 tonnes at a zero rate of customs duty 
under the EU-Tunisia Association Agreement.
25 In September 2015, the EU opened a 
supplementary temporary zero-duty tariff quota of 35,000 tonnes, in addition to the existing 56,700 tonnes, from 1 January 2016 to end-2017.
26 The MFN duty applicable to imports outside 
this quota varies between €123 and €134 per 100 kg , that is, the equivalent of about 48-56%  
ad valorem . 
4.47.  A Packaged Olive Oil Promotion Fund was set up in 2007. The purpose of this fund, which 
already receives 0.5% of the earnings from bulk exports, is to enhance the value of Tunisian olive 
oil. It finances promotion schemes to make Tunisian olive oil better known on the target markets. The Packaging Technical Centre (PACKTEC), under th e Ministry responsible for industry, is tasked 
with carrying out these schemes and with provid ing businesses with support in implementing 
promotion and marketing programmes, with a view to  building their capacity to export packaged 
olive oil. 
4.48.  The ONH guarantees a minimum price for pr oducers that, for one reason or another, have 
been unable to obtain a better offer for their product. However, the ONH purchases olive oil from 
the producers at a freely negotiated price. A price is also published by the National Export Price Observatory, to inform the operators and avoid give away prices that might have a negative impact 
on the development of Tunisian exports. 
4.49.  In order to protect the purchasing power of  the poorest segments of society, the consumer 
prices for seed oils (soya-bean, maize (corn), sunflower, etc.) are subsidized through the General 
Compensation Fund (CGC) for Food Products; the cost of this subsidization programme is 
significant (Table 3.19). This is in addition to numerous other State interventions in the sector. Investment in edible oil refining is subject to prior approval. Moreover, edible oils are among the products subject to systematic technical import control (Table 3.13) and are also among the 
products subject to customs duties that have increased since the previous TPR; the ONH has the 
exclusive right to import oils free of duties and taxes. Partly for these reasons, domestic production of vegetable oils, other than olive oil,  and the trade in these oils are not experiencing 
rapid expansion. 
4.1.8.4  Beverages and tobacco 4.50.  Wine, beer and tobacco are all produced in Tunisia (Table 4.6). Investment in their 
production is subject to the prior approval of  the Government. Some wines are protected by 
geographical indications (Section 3.3.5). 
                                               
 25 European Commission, viewed at: http://ec.europa.eu/agriculture/olive-oil/tunisian-
quota/2015/2015-08-06_fr.pdf  and http://eur-lex.europa.eu/legal-content/FR/TXT/PDF/?uri=CELEX: 
32006R1918&from=EN . 
26 Viewed at: http://www.businessnews.co m.tn/lunion-europeenne-o ffre-a-la-Tuni sia-un-acces-
ameliore-pour-lhuile-dolive,520,58986,3 . WT/TPR/S/341 • Tunisia 
 
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  Table 4.6 Beer, tobacco and wine, pr oduction and trade, 2005, 2010-2014 
Product and HS code 2005 2010 2011 2012 2013 2014 Annual 
growth 
rate 
2005-2014  
Production (tonnes)        
Beer (HS 2203)a 65,816 91,842 90,730 90,730 113,412 .. 7.0%b 
Wine (HS 2004-05) 28,563 22,150 23,010 28,403 28,500 .. 0.0%b 
Leaf tobacco 3,048 1,623 1,700 2,600 1,900 .. -5.7%b 
Exports (US$ '000)        
Beer (HS 2203) 1,998 1,618 948 1,009 658 977 -7.6% 
Tobacco products 
(HS 2102-03) 57,686 34,567 37,500 38,206 34,051 28,164 -7.7% 
Unmanufactured tobacco 
(HS 2401) 1,017 715 369 309 780 628 -5.2% 
Wine (HS 2204-05) 628 4,996 6,850 4,041 2,943 3,731 21.9% 
Imports (US$ '000)        
Beer 309 208 170 165 30 18 -27.0% 
Tobacco products 41,997 101,360 96,781 90,692 83,159 98,004 9.9% 
Unmanufactured tobacco 26,095 28,421 19,260 50,021 38,075 37,345 4.1% 
Wine 63 1,393 1,806 1,348 1,124 1,460 41.8% 
.. Not available. 
a The FAO's definition differs from that of the ma in international classifications as it includes 
non-alcoholic beer. Thus, it is slightly different in scope from the definition of HS heading 2203, 
which covers only alcoholic beverages. 
b  2005-2013. 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade database; data provided by 
the Tunisian authorities for 2014; and FAO Stat, viewed at: http://faostat3.fao.org/download/Q/QC/F  (database accessed in March 2016). 
4.51.  Tobacco production is a State monopoly conferred on two public bodies, the National 
Tobacco and Matches Board (RNTA) and the Kairouan Tunisian Tobacco Manufacturing Company 
(MTK). Imports are also subject to a State mono poly exercised by the RNTA. Tobacco prices are 
fixed at every stage of production and sale (Box 3.1). 
4.52.  Wine, beer and tobacco are among the products for which the customs duties generally 
correspond to the maximum MFN rate of 36%. Tariff pr eferences are in place on trade in wine with 
the EU. A wide range of internal duties and ta xes are levied on top of these customs duties 
(Table 3.6). These taxes are generally intended to generate fiscal revenue, but have a definite 
effect on production and trade in relation to the products concerned. According to the industry, the 
fall in excise duty from 650% to 50% in 2016 cons iderably reduced the smuggling of foreign wine 
and beer on the Tunisian market. 
4.53.  The Wine Board is responsible for promoting exports of Tunisian wine, which is eligible for 
the export subsidy programme (Section 4.1.5). 
4.1.8.5  Meat and dairy produce 
4.54.  Thanks to the spread of mechanization, since 2005 milk production has been increasing by 
3% per year to reach 1.1 million tonnes in 2014 (Table 4.1). A guaranteed producer price for milk is set at the beginning of each agricultural season; this price was last updated in January 2015 (to TND 0.736 per litre). Milk is also one of the products for which the CGC provides consumer 
subsidies. 
4.55.  The WTO tariff quota amounts to 20,000 tonnes and in 2014 imports were notified at nearly 
8,000 tonnes, with a customs duty of 17%. In December 2014, Tunisia opened a 10-million litre 
zero-rated supplementary TQ. Furthermore, imports from the EU are zero-rated by virtue of the 
preferential agreement between the two parties. Th e Ministry of Trade sometimes imports milk or 
dairy products through the Trade Board. WT/TPR/S/341 • Tunisia 
 
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  4.56.  Since 1991 the customs duty on powdered m ilk has been supplemented by an import levy 
(Table 3.4) of from TND 0.368 to 1.5 per kg, depending on the fat content and the intended use (infants, the sick, animals, etc.).
27 This levy is suspended or reinstated depending on the level of 
domestic production. The reduction in the MFN rate on milk to half its level in 2005, i.e. 36%, led 
to strong competition from imports which, combined with domestic overproduction (at guaranteed 
prices), caused a sharp fall in prices in 2015-2016. In response to this, in January 2016, the authorities reinstated the levy, together with the maximum customs duty rate (36%). 
4.57.  Overall, Tunisia has not increased its output of meat, although quality beef production has 
been successfully developed. Moreover, there ha s been a modest increase in egg and poultry 
production (Table 4.1). 
4.58.  Meat imports are subject to a WTO tariff quota (Table 4.2) which, in general, is 100% taken 
up. Bilateral tariff quotas are in place for meat products imported from the EU (Table 4.4); and 
supplementary tariff quotas are sometimes opened unilaterally when necessary (Table 4.3). 
4.59.  The sharp reduction in maximum customs duties in 2009 (to 36%) does not appear to have 
led to a sharp increase in meat imports. This may be due to the existence of a significant import 
levy on sheep meat and meat of bovine animals and live bovine animals, since 1993 and 1995, on top of customs duties (Table 3.4); for bovine animals, the levy is TND 0.670 per kg for live 
animals, TND 1.2 per kg for bovine meat on the bone, and TND 1.7 per kg for boneless meat
28, in 
addition to customs duties ranging from 29% to 36% according to the product. This levy is understood to have been suspended on in-quota imports. 
4.60.  The Ministry of Trade imports meat on certain occasions (for example, sheep for Eid). 
In 2012, imports are said to have risen to 100,000 head, while in 2013 they amounted to 
30,000 head, including 10,000 imported by the Ellouhoum Company (under State supervision), the rest having been imported by private operators.
29 These imports are understood to have been 
exempted from customs duties and import levies (importation under "fiscal privilege"). 
4.1.8.6  Fishing 4.61.  During the period from 2011 to 2015, exports of fishery and aquaculture products fluctuated 
between 20,800 and 30,500 tonnes, and betw een TND 285 and 327 million (Chart 4.3). The 
significant fluctuation in terms of quantity is attributable to the irregular abundance of stocks of molluscs and crustaceans and to variations in the demand for exports of preserved and semi-preserved sardines and anchovies. The European market remains the principal destination for 
Tunisian fishery exports, accounting for, on averag e, 71% in terms of quantities and 69% in terms 
of values exported, consisting mainly of molluscs and crustaceans. 
                                               
27 Decree No. 91-1381 of 23 September 1991 on the establishment of import levies on powdered milk. 
28 Decree No. 95-851 of 8 May 1995 on the establishment of a levy on live bovine animals and their 
meat. 
29 Viewed at: http://www.huffpostmaghreb.com/2013/09/12/polemique-importation-moutons-
aid_n_3913440.html . WT/TPR/S/341 • Tunisia 
 
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  Chart 4.3 Exports of fishery products, 2011-2015 
 ‐ 5 10 15 20 25 30 35
260270280290300310320330
2011 2012 2013 2014 2015Value Quantity (right‐hand scale)(TND million) (1,000 tonnes)
 
Source: MARHP. 
4.62.  Tunisia imports an average of 39,000 tonnes of fishery products to meet the needs of its 
processing industries (tuna canning), to supp ly the domestic market (hotels and consumer 
markets) and for its offshore aquaculture projects (farming bluefin tuna). 
4.63.  To engage in fishing activities it is necessary to obtain a permit from the MARHP. Fishing 
enterprises must be of Tunisian nationality and Tunisians must own a majority (at least 51%) of the capital. However, if their activities are confined to fishing in Tunisia's northern zone (Bizerta to 
Tabarka) and on the high seas, these enterprises may be up to 66% foreign-owned.
30 
4.64.  Tunisia has imposed biological recovery requirements so as to ensure the sustainable 
exploitation and maintenance of fish stocks; these measures are financed by a tax on fish exports 
(1% of the value exported). The measures taken since 1 January 2010 include the obligation for 
exporters to have a catch certificate to show that the fishery products for export were not illegally caught, within the context of the cooperation be tween Tunisia and the EU in combating illegal, 
unreported and unregulated fishing. Enterprises that  export fishery products (fish, crustaceans and 
molluscs) and live bivalve molluscs must possess a sanitary approval certificate issued by the 
relevant authority. Moreover, the Government encourages industrial fishing units to adopt certified quality assurance systems (for example, HACCP, ISO 22000). 
4.65.  The MFN trade regime applicable to fishery products consists of customs duties averaging 
33.2%, as compared with 40.2% in 2005. In accordance with the Agreement with the EU, fishery products are admitted to the EU totally free of du ties and taxes, except in the case of tinned 
sardines, the duty-free export of which is restricted by a tariff quota of 100 tonnes per year 
(MFN rate 12.5%); however, Tunisian exports of this product exceeded the quota by 6 to 14 times during the period 2011-2015 (629 tonnes in 2015). 
4.2  Mining and quarrying 
4.66.  Tunisia's principal mineral resources (apa r t  f r o m  t h e  h y d r o c a r b o n s  d e s c r i b e d  b e l o w )  a r e  
phosphate, iron, lead, zinc, barytes, fluorine, an d salt. The mining sector contributes about 2-3% 
to real GDP (7.5% if industrial processing is included). Exports of mining and phosphate products 
amounted to TND 1.6 billion (about €700 million) in 2014, i.e. 3.5% of exports in value terms, 
while imports amounted to TND 600 million.
31 Tunisia produces around 7.5 million tonnes of 
phosphate ore per year (fifth largest producer in the world). Foreign companies account for not 
                                               
30 Article 25 (new) of Law No. 94-31 of 31 January 1994 on the practice of fishing, http://www.apia. 
com.tn/investissement-anger-investmenu-71 . 
31 National Institute of Statistics (2014), Foreign Trade, viewed at: http://www.ins.nat.tn/indexfr.php . WT/TPR/S/341 • Tunisia 
 
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  more than 4% of mining sector turnover, while the State-owned companies account for around 
90%. 
4.67.  Phosphate is mined almost exclusively by the Gafsa Phosphate Company (CPG), a 
State-owned enterprise. Since 1996, the CPG has been merged with the Tunisian Chemical Group 
(GCT), another State-owned enterprise, which converts the phosphate into phosphoric acid, 
chemical fertilizers and cattle feed additives and exports them. The group's main imports are 
sulphur and ammonia, used in processing the phosphate. The CPG/GCT Group has not been 
notified to the WTO as a State trading enterprise. Although the phosphate mining and processing 
sector is a de facto monopoly of the CPG/GCT, in 2014, for the first time, a private company was 
authorized to begin exploration operations with a view to mining phosphates at Kasserine. 
4.68.  After 2011, labour disputes within the CPG resulted in a sharp fall in production.32 The 
CPG/GCT group is encountering serious environmental problems and its tailings do not meet the 
requirements of the Tunisian or international legislative framework on the protection of the 
environment, in particular of the marine ecosystems into which the waste is released; upgrading 
measures are apparently being taken to improve the situation. 
4.69.  Moreover, both State-owned (the Djebel Djérissa Company) and private metal mines are 
extracting iron ore, lead, zinc and barytes/fluo rine. Private companies are producing and exporting 
salt. 
4.70.  The 2003 Mining Code governs the activi ties of mineral prospecting, exploration and 
exploitation open to State-owned and private companies, including foreign ones.33 These activities 
may be undertaken by natural or legal persons, without distinction as to nationality, or by the 
State. The mining titles required are: a one-year prospecting permit, not mandatory for obtaining 
an exploration permit, which is valid for three years and renewable three times at most; and a concession, whose duration depends on the reserv es that can be economically exploited and the 
rate of exploitation. There have been no legislative changes relating to trade or investment since 
2005; however, it is planned to update the 2003 Mining Code. 
4.71.  The competent ministry is the Mi nistry of Industry, Energy and Mining.
34 The National 
Mining Board (a public institution) is responsible for mining research and promotion, which it 
carries out in partnership with the private sector.35 To encourage investment, the Government 
may offer tax and customs exemptions and facilitated exchange measures for non-resident enterprises. For example, mining activities are eligible for relief from business profits tax or 
corporation tax, normally at 25% for the first five years.
36 
4.72.  The holder of a mining title and his contractors may import their machinery and equipment, 
as well as the vehicles needed to service their transport operations free of customs duty and all 
other levies and taxes, and free of VAT; however, the exemptions from import duties and taxes 
are not applicable to goods and merchandise available in Tunisia at appropriate and comparable prices and qualities (Article 104 of the Mining Code). Non-residents of foreign nationality recruited 
to carry out prospecting, exploration and exploitati on activities may also benefit from privileged 
tax treatment (Article 108). 
4.73.  At the end of 2015, two prospecting permit s, 35 exploration permits and 53 exploitation 
concessions were active in Tunisia. The entirety of the mining titles were held by 56 companies.37 
                                               
32 Jeune Afrique , 15 October 2015, viewed at: http://www.jeuneafrique.com/mag/269393/economie/ 
phosphates-en-tunisi e-la-cpg-chancelle . 
33 Law No. 2003-30 of 28 April 2003, viewed at: http://www.onm.nat.tn/files/code_minier.pdf . 
34 Ministry of Industry, Ener gy and Mining, viewed at: http://www.tunisiei ndustrie.gov.tn . 
35 National Mining Board, viewed at: http://www.onm.nat.tn/fr/index.php . 
36 Article 96, Law No. 2003-30 of 28 April 2003 enacting the Mining Code. An overview of the legal and 
fiscal incentives can be found on the Ministry's website at: http://www.tunisieindustrie.gov.tn/template. 
php?code=167&pere=157 . 
37 Ministry of Industry, Energy and Mining  (2015), Monthly Report, Energy Situation.  WT/TPR/S/341 • Tunisia 
 
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  4.3  Energy 
4.74.  Tunisia's energy resources consist mainly of domestic hydrocarbons production and a 
royalty of 5.25% of the gas transiting its territory in return for the right of way for the Algeria-Tunisia-Italy trans-Mediterranean gas pipeline.
38 In 2015, the primary energy balance 
revealed a deficit of more than 4 million tonnes oil equivalent (Mtoe) as compared with a deficit of 
0.5 Mtoe in 2005. The energy independence ratio, i.e. the ratio of primary energy resources to 
primary consumption, was 58% in 2015 as compared with 93% in 2005; imports have increased 
substantially (Chart 4.4). 
4.75.  This fall in the energy independence ratio is the result of a fall in primary energy resources 
and increased demand. There has been a notable decrease in crude oil production in recent years on account of the natural decline in the main fields and the lack of major new finds. Moreover, the 
royalties from the transit of Algerian gas have fallen in line with the decline in foreign purchases. 
As for the demand, it has kept on increasing. The authorities have introduced various energy efficiency programmes, which have helped to reduce the rate of increase in the demand. 
4.76.  In total, in 2015 energy imports amounted to TND 5.5 billion (around €2.4 billion). Trade 
includes both crude oil and refined products. Expo rts of energy products and lubricants, around 
TND 2 billion (about €880 million), consist mainly of crude oil and condensate, fuel oil and virgin 
naphtha. Petroleum is currently being imported from Azerbaijan and Nigeria, while natural gas 
comes almost exclusively from Algeria. 
4.77.  Tunisia did not undertake any commitment concerning the energy market under the General 
Agreement on Trade in Services (GATS) in 1994.
39 Trade policy in the energy sector has not 
changed significantly since the previous TPR in 2005: in general, prospecting, exploration and 
exploitation activities are open to Tunisian an d foreign private companies. On the other hand, 
petroleum product refining, gas and electricity production, and most transport and distribution 
activities remain under the control of State-owned enterprises, under the "single buyer" 
(monopsony) regime. However, the Government says that it is seeking to encourage private investment in the energy sector. The National Energy Management Fund, a source of 
extra-budgetary public support, is administered  by the National Energy Management Agency 
(ANME) with a view to making rational use of energy and promoting renewables and alternative 
sources. 
Chart 4.4 Tunisia's energy balance, 2005 and 2015 
(Mtoe) 
3.5
2.62.1
2.21.2
0.30.54.0
0.01.02.03.04.05.06.07.08.09.010.0
2005
Domestic demand: 7.3 Mtoe2015
Domestic demand: 9.3 MtoePetroleum product productionNatural gas productionPrimary electricity 
generation
0.04 Mtoe
Domestic 
resources
aImports
Share gas pipeline royalites
 
a Crude oil, LPG, and condensate. 
Source: Ministry of Industry, Energy and Mining. 
                                               
38 German agency for international cooperation (G IZ) (2014), Analysis of the regulatory framework 
governing network access for producers of electricity fro m renewable energy sources in Tunisia, viewed at: 
http://www.giz.de/en/downloads/giz2014-fr-energies-renouvables-tunisie.pdf . 
39 WTO document GATS/SC/87 of 15 April 1994. WT/TPR/S/341 • Tunisia 
 
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  4.3.1  Petroleum products 
4.78.  Hydrocarbon production and marketing are controlled by State trading enterprises, in 
particular, the Tunisian Petroleum Activities Enterprise (ETAP) and the Tunisian Refining Industries Company (STIR). The 1999 Hydrocarbons Code
40, which applies to both domestic and foreign 
investors without distinction as to nationality,  was updated in 2002, 2004 and 2008; according to 
the authorities, it is again in process of being updated. Law No. 2002-23 of 14 February 2002 specified the concessions excluded from the scope  of the Hydrocarbons Code; Law No. 2004-61 of 
27 July 2004 dealt with the organization of the acti vities of service companies in the hydrocarbons 
sector; and Law No. 2008-15 of 18 February 2008 concerned, in particular, ETAP's option to participate in a concession. 
4.79.  There are two main types of contract with the ETAP for investors in the sector: a 
joint-venture ("association") agreement and a production-sharing agreement, in which the 
co-holder of the permit or contractor finances the activity and gets paid in kind. During the exploration phase, the costs of the works are at the sole risk of the co-holder of the title or 
contractor. If a commercially viable find is made, then, in the case of a joint-venture agreement, 
ETAP reimburses the exploration costs on the basis of its percentage interest, as well as its share of the exploitation costs. In the case of a pr oduction-sharing agreement, ETAP reimburses the 
exploitation costs in kind, as well as those incurred during the exploration period ("cost oil"). 
4.80.  Under the Hydrocarbons Code, ETAP may opt to participate in any hydrocarbon exploitation 
concession resulting from an exploration permit, up to a percentage not exceeding the level of participation laid down in the agreement governing the permit. Agreements governed by the Code 
are approved by a decree published in the Official Journal; the agreement itself is not published. 
4.81.  In the case of a joint-venture agreement, the sharing of the income derived from exploiting 
the hydrocarbons between the Tunisian State, represented by ETAP, and the private company 
depends on the extent of ETAP's participation and on the royalty proportional to production and 
the tax, both calculated on the basis of the "R ra tio" of the accrued net income to the accrued total 
expenditure: the more profitable the deposit the larger the Tunisian share. The "R ratio" is 
proportional to the income from production and inversely proportional to the costs. This system 
could encourage the overinvoicing of the costs, which automatically reduces the State's share of 
the income from exploitation. The "R ratio" is calculated annually for each co-holder and for each exploitation concession; it is not published. 
4.82.  At the end of 2015, there were altogether 31 permits in force (prospecting and exploration), 
including five governed by their agreements and appended specifications, as well as by legislation predating the enactment of the Hydrocarbons Co de, and 26 governed by the Hydrocarbons Code. 
Likewise, at end-2015, there were in total 52 concessions, including 12 concessions governed by 
the Hydrocarbons Code and 40 governed by earlier legislation. 
4.83.  Foreign prospecting, exploration and ex ploitation companies generally operate in the 
hydrocarbons sector as non-resident enterprises under the offshore regime provided for by the 
Hydrocarbons Code, benefiting, among other things, from freedom of exchange.
41 Moreover, 
personnel of foreign nationality, non-resident befo re being recruited or seconded to Tunisia, may 
also qualify for preferential tax treatment. Other measures that provide tax incentives for 
investment include the application of reduced or suspended customs duties and the suspension of 
VAT on equipment and products used in making the investment.  
4.84.  The rate of the proportional royalty is de termined as a function of the "R ratio" of the 
income of each co-contractor for each exploitation concession. If ETAP does not participate in an 
exploitation concession, the royalty applicable, the amount of which is fixed by law, may not be less than 10% for liquid hydrocarbons or 8% for gaseous hydrocarbons. The owner of the 
concession may, after paying the royalty, dispose of the hydrocarbons extracted, in particular for 
export purposes. 
                                               
40 Law No. 99-93 of 17 August 1999 enacting the Hydrocarbons Code, viewed at: http://www.droit-
afrique.com/upload/doc/Tunisia/Tunisia-Code-2011-hydrocarbures.pdf . 
41 OECD (2012), Investment Policy Reviews: Tunisia, viewed at: 
http://www.oecdilibrary.org/docserver/download/2012062e.pdf?expires=1434091956&id=id&accname=ocid57
015274&checksum=3E9FC0FD02DC60726CBEBB9091285D7C . WT/TPR/S/341 • Tunisia 
 
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  4.85.  However, to cover Tunisia's domestic consumption requirements, the authority granting the 
concession (through ETAP) has the right to purchase, on a priority basis, up to 20% of any liquid hydrocarbons extracted under concession in Tunisia.  The transfer price is the f.o.b. export selling 
price obtained by the owner, less 10%. The State entrusts ETAP with the task of managing the 
royalty and the local market. 
4.86.  STIR, another State-owned enterprise, holds the exclusive rights to import petroleum 
products, as well as natural gas
42, with the exception of bitumen an d aviation fuel (jet A1), the 
importation of which was liberalized in 2005-2006; basic oils may also be freely imported.43 STIR 
has a monopoly on the refining of petroleum; it has a capacity of around 1.7 million tonnes per year, i.e. about 25% of the requirements of the local market.  
4.87.  STIR has a monopoly on domestic sales of petroleum products. Private dealers distribute 
aviation fuel (jet A1), lubricants, and bituminous road-surfacing materials. STIR sells wholesale to 
distribution companies approved by the Minister  responsible for energy, on the advice of the 
Hydrocarbons Consultative Committee. The distri bution market for fuels and LPG comprises the 
following approved companies: the State-owned Na tional Petroleum Distribution Company (SNDP); 
Shell Tunisia, Total Tunisia; Libya Oil Tunisia; Butagaz Tunisia; Staroil; Sagaz; and Motocop. Distributors' concessions are allocated upon application to the Ministry responsible for energy, in 
conformity with Law No. 91-45 of 1 July 1991 on petroleum products. 
4.88.  Fuel prices are still set by order at all stages of production and distribution, except for jet A1 
and bitumen. However, there has been a sharp reduction in subsidies for energy consumption 
since 2014. The amount budgeted for the subsidy fell from TND 3,734 million in 2013 to 
TND 918 million in 2015, owing to the petroleum prices in effect on the international market at the 
beginning of 2016. According to the authorities, unleaded petrol and diesel, as well as electricity and natural gas, were no longer being subsidized in March 2016. An automatic pricing mechanism 
has been set up and, as from 2016, should make it possible to index the price of fuel (unleaded 
super and diesel) on international prices. Liquef ied petroleum gas for domestic consumption and 
N2 heavy fuel oil for industry remain heavily subsidized. 
4.3.2  Natural gas 
4.89.  A foreign company (British Gas) is the principal gas producer. The main new investors since 
2005 are OMV, Eni, Medco, and Anadarko. Any enterprise producing natural gas locally must first meet the needs of the local Tunisian market by selling part of its production to the Tunisian 
Electricity and Gas Company (STEG), the sole buyer and importer of these products.
44 STEG is the 
only enterprise authorized to transport and distri bute gas locally. Gas prices are set by decision 
(Table 4.7). 
Table 4.7 Natural gas tariffs net of tax, 2016 
(TND) 
High pressure tariff Contracted flow 
(th/h) Charge Price of 
energy 
(TND/th) standing 
(TND/month) flow 
(TND/th-h-month) 
Peak hours tariff 1 10,000 to 30,000 300 0.500 0.0358 
Peak hours tariff 2: 
0 to 20,000 th/month > 30,000 300 0.500 0.0391 
20,001 th/month or more 0.0525 
HP cement manufacturer 
(grey cement) ≥ 10,000 300 0.500 0.0542 
Medium pressure tariff    
Tariff 1 1,000 to 4,000 20 0.200 0.0376 
Tariff 2 6,000 to 30,000 20 0.325 0.0371 
MP cement manufacturer 
(grey cement) 1,000 to 30,000 20  0.325 0.058 
Note: In 2015, one Tunisian dinar was equal to about €0.40. 1 Toe = 100,000 therms. 
Source: Ministry responsible for energy and mining. 
                                               
42 Online information from STIR, viewed at: http://www.stir.com.tn . 
43 Law No. 91-45 of 1 July 1996, Orders of 6 January 2006 and 12 December 2006. Online information 
from STIR, viewed at: http://www.stir.com.tn . 
44 Online information from STEG, viewed at: http://www.steg.com.tn . WT/TPR/S/341 • Tunisia 
 
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  4.3.3  Electricity 
4.90.  Electricity production (see below) consumes more than 73% of the national demand for 
natural gas. In March 2015, nearly 92% of Tunisian electricity was generated from natural gas (90% in 2005), the rest coming from other fuels: fuel oil and diesel (5% of total production), 
h y d r a u l i c  t u r b i n e s  ( 0 . 4 % )  o r  w i n d  e n e r g y  ( 2 . 5 % ) .
45 Annual electricity production is shown in 
Table 4.8. The installed capacity is 5,200 MW, of which about 9% (471 MW) is owned by private producers (IPPs, see below). Demand is growing by 3.4% per year (average for 2010-2015). 
Renewable energy capacity is currently 295 MW (generated by STEG). 
Table 4.8 Electricity production, 2000-2015 
 2000 2004 2010 2013 2014 2015 
Total production (GWh) 10,097 12,424 15,817 17,726 18,348 18,915 
STEG 9,222 8,664 11,565 13,947 14,117 14,851 
Independent generators 0 2,844 3,228 3,046 3,489 3,314 
Self-generators 874 910 1,024 733 742 750e 
Total sales (TND million) 530.9 765.4 1,611 2,114 2,650 2,800e 
Exports (TND million) .. 2.7 .. 15.1 17.8 9.6 
Imports (TND million) .. .. .. .. .. .. 
.. Not available. 
e Estimated. Source: Information provided by th e Directorate-General of Energy. 
4.91.  The Tunisian power grid is connected to those of Algeria and Libya, which makes it possible 
to interconnect with the European grid via the Algerian and Moroccan networks. International trade 
is marginal. Among recent developments, all investors, without distinction as to nationality, can now generate electricity for export provided they can satisfy the technical conditions for operating 
in the sector, such as those laid down by  Law No. 12-2015 of 11 May 2015 on electricity 
generation using renewable energy. Electricity is imported duty free. 
4.92.  The Tunisian Solar Plan (PST) is an expression  of the ambition to turn Tunisia into an export 
hub for clean electricity. Since October 2009, it ha s covered all the areas of energy efficiency in 
transport, building and energy-intensive industri es, as well as renewables (solar, wind, biomass). 
The plan envisages a generating capacity of 3.8 GW from renewables by 2030. In practical terms, 
the energy savings made during the period 2005- 2010 reached 1.4 Mtoe in 2010, or 20% of the 
primary energy demand for 2004.46 
4.93.  Most electricity is still generated by STEG.47 Electricity production has been open to 
self-generators since 2002 for co-generation and since 2009 for electricity generation from 
renewables. The relevant new legislation comprises Law No. 2009-7 of 9 February 2009 (PROSOL 
ELEC); Decree No.  2002-3232, supplemented by Decree No. 2009-3377 (co-generation); 
Decree No. 2009 67-73 of 28 September 2009 (maximum power); and Decree No.  2009-2773 (renewable energy).  
4.94.  STEG still has a State monopoly on electricity distribution, however.
48 The same applies to 
the connection and transport system and the marketing,  purchase and supply of electricity, as well 
as to the purchase of electricity injected into the grid, whether from independent generators or 
self-generators, which are required to sell to STEG the electricity they do not consume themselves. 
STEG and the Tunisian Mining Products Transport Company come under the Ministry of Industry, Energy and Mining. 
                                               
 45 Ministry of Industry, Energy and Mining (2015) , Monthly Report, Energy Situation, viewed at: 
http://fliphtml5.com/mcwz/fqcg . 
46 UNDP/ANME project: Private-Sector Led Deve lopment of On-grid Wind Power in Tunisia. 
47 OECD (2012). 
48 OECD (2012), Investment Policy Reviews: Tunisia, viewed at: http://www.oecdilibrary.org/docserver/ 
download/2012062e.pdf?expires=1434091956&id=id&accname=ocid57015274&checksum=3E9FC0FD02DC607
26CBEBB9091285D7C . WT/TPR/S/341 • Tunisia 
 
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  4.95.  The STEG grid serves about 3.6 million users, including over 17,200 customers connected to 
the medium-voltage network at the end of 2014. Cons umer tariffs are set by decision (Table 4.9), 
as are the tariffs for sales to STEG.49 
Table 4.9 Electricity tariffs, high and medium voltage, April 2016 
Voltage Tariff Charge 
(TND/kW/month)a Price of energy 
(TND acc. to the 
hour/kWh)a, b 
High voltage Normal tariff 7.5 0.111 – 0.233 
 Cement manufacturer 
(grey cement) 6.0 0.170 – 0.300 
Medium voltage Normal tariff 8.0 0.115 – 0.238 
 Cement manufacturer 
(grey cement) 6.5 0.129 – 0.311 
 Agricultural irrigation - 0.88 – 0.132 
a Value added tax (VAT) to be applied at the ra te of 18%, except for irrigation use (12%). 
b Plus municipal surtax: 5 millimes/kWh. 
Note: In 2015, one dinar was equal to about €0.40. Source: Ministry responsible for energy and mining. 
4.4  Manufacturing sector 
4.96.  Tunisia is an important exporter of manufactured products, with a total of US$12 billion 
exported in 2014 by various industries such as accessories (wire and cable) for the electrical 
machinery industry and electrical equipment (Table 4.10). Most exports are destined for the EU market, where Tunisian products may enter free of all customs duties and taxes under the Association Agreement between Tunisia and the EU. 
4.97.  The Agency for the Promotion of Industry and Innovation (APII), under the Ministry 
responsible for industry, is the entry point for investors. It is authorized to complete all the procedures necessary to set up a company and confer benefits on new promoters in industry and 
services, investors in regional development zones and SMEs.
50 However, the promotion of 
investment, including industrial investment, is also the responsibility of the Agency for the Promotion of Foreign Investment (FIPA-Tunisia), a public body under the supervision of another 
Ministry, the Ministry of Development, Investment and International Cooperation 
51, which requires 
a considerable amount of interministerial cooperation. 
Table 4.10 Exports of ma nufactures, 2005, 2010-2014 
(US$ million) 
  2005  2010  2012 2013 2014  
1. Electrical machinery 1,514.7  3,678.2  3,997.6 4,001.5 4,169.2  
HS 8544 Wire, cable, other electric conductors 588.0 1,292.3 1,633.7 1,678.2 1,820.9 
HS 8536 Apparatus for electrical circuits 320.8 490.3 368.6 440.6 447.2 
HS 8528 Television receivers 1.5 357.1 492.1 486.6 421.6 
HS 8501 Electric motors and generators 0.8 144.2 154.7 169.5 185.1 
HS 8531 Electric signalling apparatus 49.0 135.8 150.1 150.0 155.6 
2. Clothing 3,094.1  3,058.3  2,695.1 2,771.0 2,734.0  
HS 6211 Sportswear 663.5 690.8 625.5 634.3 639.2 
HS 6203 Men's or boys' suits 834.5 618.4 614.6 676.2 610.1 
HS 6109 T-shirts, singlets and other vests, knitted or 
crocheted 234.7 377.2 324.6 316.4 313.9 
HS 6204 Women's or girls' suits 431.2 333.8 273.0 267.1 290.6 
HS 6210 Made-up garments 19.9 220.8 169.1 194.4 190.9 
3. Chemicals 621.2  1,162.3  1,127.2 1,112.9 1,150.2  
HS 2809 Diphosphorus pent aoxide; phosphoric acid 218.2 362.1 312.4 237.0 258.7 
HS 3926 Other articles of plastics 58.3 179.3 186.1 192.1 219.1 
HS 2835 Phosphinates, phosphonates and phosphates 109.1 234.8 148.6 153.3 162.9 
HS 3920 Other plates of plastics 4.1 28.8 52.4 67.7 59.1 
                                               
49 GIZ (2014). 
50 Viewed at: http://www.tunisieindustrie.nat. tn/fr/doc.asp?mcat=25&mrub=189 . 
51 Viewed at: http://www.mdci.gov.tn/index.php . WT/TPR/S/341 • Tunisia 
 
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    2005  2010  2012 2013 2014  
HS 2826 Fluorides 37.3 41.8 53.0 39.3 41.7 
4. Transport equipment 235.8  446.7  612.3 775.3 916.1  
HS 8803 Parts of aircraft 3.6 59.5 237.1 325.6 391.6 
HS 8708 Parts and accessories of motor vehicles 159.9 224.2 245.6 282.1 331.1 
HS 8716 Trailers and semi-trailers 12.3 52.5 34.5 54.0 57.8 
HS 8712 Bicycles and other cycles, not motorized 12.8 33.8 37.4 32.4 40.2 
HS 8703 Motor cars and other motor vehicles 9.4 37.1 7.0 11.1 25.4 
5. Non-electrical machinery 225.6  548.1  579.9 570.1 655.4  
6. Textiles 561.3  710.1  667.4 645.5 652.1  
7. Metals and minerals 280.3  677.2  679.6 650.1 651.1  
8. Other manufactured articles n.e.s. 194.0  425.7  492.9 553.7 612.2  
9. Leather, footwear, etc. 440.7  532.3  508.5 476.9 475.0  
10. Wood, paper, etc. 196.0  285.6  255.8 300.0 292.2  
a Based on the WTO definition of non-agricultural  products, excluding fish ery products, minerals 
and petroleum. 
Note Ranked according to 2013 exports. Source: UN Comtrade database. 
4.98.  During the period 1970-2000, the growth of manufacturing formed the basis for Tunisian 
economic development, largely sustained by the accumulation of capital linked to foreign direct 
investment attracted by particularly generous incentives for "wholly exporting" enterprises. This regime consists of several superimposed sets of regulations, the two main ones being the offshore 
regime and the tax incentives reserved for exporting enterprises (Section 3.2.4). The offshore 
regime offers almost complete relief from employee's and employer's contributions, a flexible foreign exchange regime, imports of inputs fr ee of duties and taxes, and freedom from the 
excessive regulation typical of the rest of the Tunisian economy. The existence of these 
two regimes, already described in the previous TPR, has led to sharp regional disparities in favour 
of the coastal areas, where the main offshore/w holly exporting enterprises are located and the 
well-paid industrial jobs are concentrated. 
4.99.  By contrast, the "interior" industrial development model is based on selective investment 
incentives (Section 2.5.3), prior authorization to in vest in certain sectors, under the responsibility 
of the Higher Investment Commission (CSI, Section 2.5.2), and high internal taxation, though 
currently being revised downward (Section 1.1). This dichotomy in trade and investment policy 
between the export-oriented sectors and those or iented towards the domestic market has given 
rise to market distortions, has held back inte gration within the economy and the emergence of a 
dynamic private sector, and has instead led to a predominance of low value-added activities (for 
example, clothing, mechanical assembly and mineral products) in the sectors oriented towards the 
domestic market.
52 
4.100.  Partly for these reasons, manufacturing's  share of global value added declined sharply 
after 2010 (Chart 4.5), suggesting that the indust rial and trade policy based on offshore-domestic 
dualism has reached its limits. Aware of this problem, the authorities have announced a wide-ranging reform of the investment regime and tax system. 
                                               
52 IMF (2015), Consultation Article IV. WT/TPR/S/341 • Tunisia 
 
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  Chart 4.5 Manufacturing industries, 2005-2014 
 
Source: National Institute of Statistics. 
4.4.1  Industrial production policy reforms 
4.101.  Most of the measures described in the previous TPR in 2005 are still in place and appear to 
explain Tunisia's current weak growth in industri al production and exports. However, the main 
constraints on industrial performance described below are now under review. 
4.102.  First of all, the high level of direct ta xation has imposed a heavy burden on industrial 
enterprises oriented towards the domestic market, especially as their exporting counterparts have 
been largely exempt. In 2016, in order to reduce this dichotomy, the Government has raised the 
rate of corporation tax (IS) on wholly exportin g companies from zero to 10%, while reducing the 
IS on non-exporting companies from 35% to 25%. 
4.103.  Secondly, the complicated and changeable indirect taxation is another serious obstacle for 
industrial enterprises, particularly the smaller ones . This includes, for example, VAT but also excise 
duty and the other levies introduced or suspended in accordance with the finance laws (as is the 
case in the meat and milk-producing industries). The VAT regime for manufactured products could 
be simplified, particularly for small craft-industry SMEs. For example, the importation and sale of machinery and equipment used in the craft industry  are exempt from VAT if the goods are on a list 
of products for which there are no locally manufactured equivalents. These "locally manufactured 
equivalents" are also exempt from  VAT. However, the importation and sale of raw materials for the 
craft industry sector are subject to VAT at the rate of 6%, as is the sale of the craft industry 
products themselves. A new pilot VAT credit refund regime should make it possible to speed up 
refunds and reduce business costs. 
4.104.  Among the other taxes levied on industrial sector turnover (and therefore affecting 
profitability), the business tax for the benefit of the Industrial Competitiveness Development Fund 
(FODEC) is payable at the rate of 1% on the tu rnover net of VAT recorded by manufacturers of 
products subject to the tax, in accordance with a list established by decree since 1996, and on the 
customs value of the same products when imported.
53 According to the authorities, this fund 
serves to finance several programmes designed to support the upgrading and competitiveness of 
industrial enterprises, in particular the Industry Upgrade Programme. 
                                               
53 Decree No. 2000-634 of 13 March 2000, as amended by Decree No. 2008-4111 of 
30 December 2008, and Decree No. 2012-435 of 26 May 2012. 
WT/TPR/S/341 • Tunisia 
 
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  4.105.  Thirdly, the financial aid measures are as numerous as they are complicated and expensive 
for businesses to administer. According to a govern ment assessment made in 2015, they result in 
a loss of income whilst having a limited impact on job creation.54 They are also a source of 
distortion of competition. These aid measures, which cost around €150 million per year 
(Section 3.3.2), include: 
 repayable allocations or participations in the equity; 
 the granting of a State contribution (fixed by decree) to the infrastructure expenditure 
necessary to carry out industrial projects; 
 assumption of the costs relating to the acquisition of developed or local sites 
necessary to carry out industrial or service projects; 
 postponement of the payment of social security contributions by new promoters for 
two years; 
 exemption from the contribution to the Employee Housing Promotion Fund; 
 assumption by the State of the employer's co ntribution to the statutory social security 
scheme in respect of wages paid to Tunisian employees; and 
 total or partial assumption by the State of staff training costs with a view to promoting 
technology and R&D. 
4.106.  Moreover, the system for the prior authoriz ation of investment by the CSI (Section 2.5.2) 
constitutes an additional barrier to investment in industry, but appears to have been on the reform programme for 2016. The "strategic" industries subject to specific legislation "taking into consideration energy consumption, subsidies and pollution" include the following: 
 mechanical carpet weaving; 
 fabrication of bars, angles, shapes and sections, and concrete reinforcing bars; 
 manufacture of lime and cement; and 
 flat glass. 
4.107.  In addition, these forms of production  are subject to the "specifications" system 
(Section 2.5.2), which still concerned 150 activities in 2016, including some industrial activities. 
This system is intended to ensure compliance with technical regulations (storage, after-sales 
service, etc.) but amounts to an additional administrative procedure affecting investment in industry. 
4.4.2  Developments concerning the industrial trade regime 
4.108.  Customs duties on manufactured products, which averaged 23% in 2005, have been much 
reduced, to 9.6% in 2016 (Chart 4.6). In particular, the maximum duty rate, which was 43%, is now 20%. Every industry has been affected by this reduction, especially inputs such as chemical 
products, machinery, metals and minerals. This should considerably reduce the cost of imported 
inputs and, provided that they undergo reform, im prove the competitiveness of Tunisian industrial 
enterprises. 
                                               
54 Ministry of Development, Investment and International Cooperation, Projet du nouveau Code 
d'investissement  (draft new investment code), preliminary version of 25 May 2015. WT/TPR/S/341 • Tunisia 
 
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  Chart 4.6 Customs duties on non-agricultural products, 2005, 2010 and 2016 
(%) 
21.9
17.3
8.2
00043.0
36.0
20.0
05101520253035404550
2005 2010 2016Clothing 19.5%
Non-electrical machinery 4.9%Metals & minerals 7.3%Electrical machinery 9.3%
Chemical products 3.3%Maximum (%)
Simple average rate (%)Minimum (%)
 
Note: WTO definition, fishery products excluded. 
Source: WTO Secretariat calculations based on data provided by the authoritie s, and WTO TAO database. 
4.109.  Efforts are also under way to facilitate import-export procedures for approved economic 
operators and thus reduce red tape that is adding to business costs. For example, the industrial warehousing procedure for goods and products imported for processing with a view to re-exportation (Table 3.16), which provides for the lodging of security for import duties and taxes 
or the payment of a lump sum fixed by decree, is apparently being reformed, which would make it 
possible to simplify the system and reduce the potential for abuse. By contrast, import operations within offshore economic activity parks are fr ee of all duties and taxes, which represents a 
considerable saving of time and money, especially in relation to just-in-time industrial production 
processes (of clothing, for example). 
4.110.  The importation of industrial products, whether inputs or products that compete with 
domestic production, continues to be subject to numerous technical regulations that do not apply 
to the export/offshore sector, unless the products are subsequently sold on the domestic market. The authorities reckon that in 2015 there were more than 30 entities responsible for technical controls. For example, there is provision for the technical control of imports and exports of such 
products as footwear, tableware, household it ems, glass, steel household goods, domestic 
electrical appliances, toys, pens, pencils, tubes an d pipes of iron or steel, computers, radios, and 
paper and paperboard, fabrics, clothing, luggage, wooden frames, clinker, cement and lime, tyres 
and wheels, electronic cards, television sets, ce ramic tiles, seats, furniture and its components, 
etc. (Table 3.13). Any person wishing to import one of these products must apply to a special commission set up for the purpose. 
4.111.  In 2016, these lengthy and costly procedures  became the subject of a reform project with 
a view to reducing the number of industrial products subject to systematic controls and centralizing the controls within a single agency. In particular, one of the objectives of current industrial policy is to transpose the EU's technical regulations (Section 3.1.6) into Tunisian law, in 
view of the importance of trade in these sectors and their potential for development. The aim is to 
promote Tunisian quality within the EU and thus help to facilitate access for Tunisian products to the European market. This would render the technical import and export control measures 
described above superfluous.
55 Import controls would be carried out post facto  on the basis of 
technical regulations common to Tunisia and the EU. 
                                               
55 Viewed at: http://www.eeas.europa.eu/tunisia/index_fr.htm . WT/TPR/S/341 • Tunisia 
 
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  4.5  Transport services 
4.112.  Tunisia did not include transport services in its Schedule of Specific Commitments under 
the WTO General Agreement on Trade in Services (G ATS). Transport policy is the responsibility of 
the Ministry of Transport.56 Tunisia’s logistical performance, as measured by the World Bank’s 
Logistics Performance Index, declined sharply between 2012 and 2014 (Chart 4.7). According to 
the authorities, this reflects, among other things, the weak development of logistical services and 
logistics zones (the only logistics zone is that at Radès); the lack of a deep-water port; and the 
deterioration of the services at the port of Radès because a number of major investments could 
not be implemented. 
Chart 4.7 Logistics performance inde x (LPI), 2007, 2010, 2012 and 2014 
Score: 1 (low) to 5 (high) 
 
0.00.51.01.52.02.53.03.54.0
LPI Efficiency of
customs clearanceQuality of
infrastructureEase of arranging
competitively
priced shipmentsCompetence and
quality of logistics
servicesAbility to track
and trace
consignmentsFrequency with
which shipments
reach consignees
within scheduled
delivery times2007 2010 2012 2014
 
Source: World Bank, viewed at: http://lpi.worldbank.org.  
4.113.  According to the authorities, the lack of a body responsible for logistical tracking and good 
governance and a regulatory framework for logistics-related occupations are the main obstacles to 
the development of logistics platforms. There are not yet any dry ports with container terminals 
under customs control. Recognizing the need to improve the logistics platforms (ports, airports) and to encourage providers of logistical servic es, in 2014 the Government finalized a logistics 
strategy, which is also intended to boost growth and create jobs. 
4.114.  The participation of the private sector, in the logistics sector in particular, is primarily 
being sought through the concessions system. The logistics platforms envisaged will consist of 
public logistics zones alongside private zones, in the framework of public-private partnerships 
(Section 3.3.1). This could eventually facilitate the participation of foreign capital in transport service providers, which up to now has been limited by restrictions on investment. 
4.5.1  Road transport services 
4.115.  The main laws and regulations relating to trade in land transport services are as follows: 
 Law No. 98-108 of 28 December 1998 on the Technical Agency for Land Transport
57; 
 Law No. 98-21 on international multimodal goods transport58; and 
 Law No. 2004-33 of 19 April 2004 on the organiza tion of land transport, as amended by 
Law No. 2006-55 of 28 July 200659. 
                                               
56 Viewed at: http://www.snt.com.tn . 
57 Viewed at: http://www.cnudst.rnrt.tn/jortsrc/1998/1998f/jo10498.pdf . 
58 Viewed at: http://www.legislation.tn/sites/default/files/fraction-journal-
officiel/1998/1998F/021/TF1998211.pdf . WT/TPR/S/341 • Tunisia 
 
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  4.116.  At present, most goods transport services in Tunisia are provided by the Tunisian private 
sector, whereas scheduled passenger transport is almost exclusively in the hands of State-owned enterprises
60; however, five private companies are providing about 2% of passenger transport 
services in value terms, mainly in the Tunis region. 
4.117.  Land freight transport services are open to competition from private companies provided 
they are majority Tunisian-owned, under regulations that have not changed since 2005 (Law No. 2004-33). Specifically, the transport of go ods by road, whether from point to point within 
Tunisia or from or to Tunisia, remains subject to authorization and reserved for enterprises 
established under Tunisian law. The same nationality requirement applies to all land transport activities, including the provision of commercial vehicle rental services, maintenance and servicing services and all auxiliary road transport services , which are also subject to the “specifications” 
system (Section 2.5.2). 
4.118.  Foreigners wishing to provide these services must set up a company under Tunisian law; a 
majority of the capital must be in Tunisian hands; and there must be a Tunisian manager. The 
company must be registered with the regional transport directorate of the region in which it has its 
principal place of business and satisfy all the conditions set out in the "specifications" for the activity concerned (Section 2.5.2). 
4.119.  However, the Tunisian nationality requirem ent may be relaxed in the case of the provision 
of international road transport services (TIR) on behalf of a third party. Tunisia has no regulatory framework specifically relating to TIR; however, Law No. 98-21 provides for temporary authorization for foreigners wishing to engage in multimodal transport activities, which are also 
governed by international conventions and by 32  bilateral agreements signed by Tunisia and 
currently in force. Under these agreements, Tunisia has set up, with each of the countries concerned, an annual system of bilateral authorizations allowing carriers from one of the parties to 
obtain access, under certain conditions, to the territory of the other party.
61 Authorizations for the 
transport of goods are issued within the framewor k of a specified number of authorizations fixed 
annually by the competent authorities of the partie s. They are non-transferable, can be used for 
only one vehicle at a time and provide for a limited stay. Cabotage and triangular transport are not 
permitted, unless authorized by the other party. Foreign companies wishing to engage in this activity must first obtain the agreement of the Higher Investment Commission (CSI). The drivers 
and other employees must be Tunisians. 
4.120.  In practice, TIR carriers hauling foreign semi-trailers on Tunisian territory are mostly 
Tunisian. Overall, however, Tunisian carriers account for only a small part of the TIR between Tunisia and its partners. This low participation rate is due, in particular, to the difficulties 
experienced by Tunisian hauliers in obtaining a vi sa, the difficulties faced by Tunisian enterprises 
in establishing themselves in Europe, and Tunisia’s lack of rolling stock compliant with EU standards. 
4.121.  In order to reduce transport costs while providing financial support for road transport 
enterprises, the Tunisian Government grants variou s forms of relief from VAT, such as exemption 
from the VAT on all international transport operations and the provision of related services (repairs, servicing, maintenance, conversion, char tering and renting); and exemption from VAT on 
the purchase of (domestic or imported) coaches, trucks and capital equipment necessary to 
engage in TIR activities. 
4.5.2  Rail transport services 
4.122.  The authorities have stated that it is their objective to increase the economic importance of 
rail transport and to develop road/rail traffic.  Since 2010, the Tunisian Government has been 
acquiring rolling stock to modernize its rail transport equipment. Contracts between the Tunisian 
National Railway Company (SNCFT) and foreign companies have made it possible to provide 
                                                                                                                                               
59 Viewed at: http://www.legislation.tn/sites/default/files/journal-officiel/2006/ 
2006F/Jo0612006.pdf . 
60 The main enterprises are the Tunis Transport Company (STT) and the National Intercity Transport 
Company (SNTRI). 
61 Algeria, Austria, Belgium-Luxembourg, Egypt, Finlan d, France, Germany, Hungary, Iran, Iraq, Italy, 
Jordan, Lebanon, Morocco, Poland, Portugal, Spain, Sw eden, Switzerland, Turkey, and the United Kingdom. WT/TPR/S/341 • Tunisia 
 
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  coaches and trains, some operating in the Sahel region, since 2010, and others in the suburbs of 
Tunis, since 2012.62 The equipment is being modernized with in the context of the development of 
an urban rapid transport rail network. 
4.123.  Rail transport in Tunisia is regulated by Law No. 98-90 of 2 November 1998 on the 
Tunisian National Railway Company. The following State-owned enterprises operate in the rail 
transport sector: 
 Tunisian National Railway Company (SNCFT), the only public operator providing rail 
transport; 
 Rapid Rail Network Company; 
 Railway Works Company (SOTRAFER); 
 Tunis Transport Company (STT), specializing in urban passenger rail transport in the 
capital;  
 GANZ Tunisia Railway Equipment  (MFGT): the Government appears to have obtained 
financing from the European AID MEDA Programme for its privatization.  
4.124.  The State continues to hold a monopoly on the construction, operation and management of 
railway lines for passengers and goods. The SNCFT operates in the phosphates, freight and 
passenger transport markets. 
4.5.3  Port services and maritime transport 4.125.  About 98% of Tunisia’s trade, in terms of value, is carried by sea. The following table 
presents the statistics for the main commercial ports. The port of Radès specializes in container 
and wheeled (mainly trailer) traffic and thus plays an important part in the national transport chain. This port currently has 148 shipping agents. 
Table 4.11 Indicators for the main ports, 2015 
 Rades Bizerta Skhira Sfax Gabes 
Total traffic (million tonnes) 6.7 5.6 5.5 4.3 2.2 
Number of ship arrivals 904 347 .. 869 .. 
Quayside areas (ha) 47 22 .. .. .. 
Containers unloaded (TEU) .. .. .. .. .. 
Passengers disembarked .. .. .. .. .. 
Warehouses 3 ha covered 
by 5 sheds 5 customs 
warehouses 
(2,066 m2) 
10 non-customs 
warehouses 
(6,628 m2)  6 sheds and 
1 warehouse 
(20,700 m2)  
Port owner Tunisian State 
Port manager Merchant Marine and Ports 
Authority (OMMP) CTPLS1 OMMP 
Container terminal operator Tunisian 
Lighterage and Handling Company (STAM) STAM + STUMAR STAM STAM + Sfax 
Handling Group (GMS)  
Container handling STAM STAM + STUMAR  STAM + GMS  
Bulk handling STAM STAM + STUMAR  STAM + GMS  
ISO 9001 certification  .. .. .. .. .. 
.. Not available. 
Source: WTO Secretariat, based on information provided by the authorities. 
4.126.  The following legislation deals with market access in relation to port services and maritime 
transport: 
                                               
62 Viewed at: http://directinfo.webmanagercenter.com/ 2014/05/16/tunisie-sfax-arrivee-de-quatre-
rames-de-train-pour-renforcer-le -parc-de-transport-des-voyageurs . WT/TPR/S/341 • Tunisia 
 
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   Law No. 98-109 of 28 December 1998 on the Merchant Marine and Ports Authority63; 
 Law No. 2008-44 of 21 July 2008 on the organization of the maritime professions64; 
 The Seaports Code enacted by Law No. 2009-48 of 8 July 2009; and 
 Law No. 2008-43 of 21 July 2008 amending and supplementing Law No. 95-32 
of 14 April 1995 on forwarding agents. 
4.127.  Apart from the ports, the institutions of the maritime transport and port sector under the 
supervision of the Ministry of Transport include the following: 
 the Merchant Marine and Ports Authority (OMMP), responsible for managing the 
commercial seaports, except for the port of Skhira, which is managed by the Sahara Pipeline Transport Company (Ministry of Industry, Energy and Mining); 
 the Tunisian Shipping Company (CTN); and 
 the Tunisian Lighterage and Handling Company (STAM). 
4.128.  In 2009, Tunisia adopted a new Seaports Code, which provides for private sector 
participation under a regime for the concession of State land and port equipment, with or without 
a public service obligation, for a period of 30 to 50 years. The concession regime allows for the 
building and operation of port infrastructure by the private sector, Tunisian or foreign, without restriction in terms of equity participation. The implementing regulations for the Seaports Code are 
currently in the process of being drawn up and published. 
4.129.  The reforms introduced since 2005 have made it possible to privatize the activities of 
lighterage, pilotage, handling, forwarding and delivery of goods within the port, as well as the allocation of the exploitation of the quayside  areas to exclusively Tunisian private handling 
companies. Under Laws Nos. 2008-43 and 2008-44, the practice of the maritime professions and 
those of forwarding agent and customs broker is su bject to the condition of Tunisian nationality. 
Port operations such as towing carried out within Tunisian ports or territorial waters, or between 
Tunisian ports, are also reserved for Tunisian co mpanies, except by special derogation. A single 
State-owned enterprise participates in this mark et as a handling operator, namely, the Tunisian 
Lighterage and Handling Company (STAM), in competition with the private operators. 
4.130.  Recourse to the services of a shipping agent is mandatory for any merchant ship putting 
into a Tunisian port. The shipping agency must be incorporated in Tunisia and not more than 50% foreign-owned. 
4.131.  Cabotage remains exclusively reserved for vessels flying the national flag. If the national 
merchant marine lacks suitable ships, the Minister of Transport may grant a flag waiver to a 
foreign-registered vessel enabling it to carry out domestic cabotage operations. Since 2006, a total of 103 flag waivers have been granted for domestic cabotage operations between Tunisian trading 
ports. 
4.132.  The provision of international maritime transp ort services from or to Tunisian ports, direct 
and indirect, is open to competition, including foreign competition. Foreign-registered cargo ships 
(whether directly owned or chartered) may operate port-of-call and transhipment services from or 
to Tunisian ports. The prices for these services are set freely by the ship owners. Foreign ship owners account for around 89-91% of th e commercial maritime traffic market. 
4.133.  The number of scheduled Ro-Ro, container and passenger services has increased since 
2005 and in 2016 some 38 scheduled routes were being operated. Domestic ship owners account 
for about 9-11% of international trade; they incl ude the CTN, the national State-owned shipping 
company, with a market share of 7%, and four other private Tunisian shipping companies 
(Africa Marine Company AMC, Gabes Marine Tank ers GMT, METALSHIP and MTL Feeder), which are 
mainly active in the areas of passenger traffic, Ro-Ro and general cargo and rely partly on the use of chartered vessels. The CTN also operates three passenger lines. 
                                               
63 Viewed at: http://www.cnudst.rnrt.tn/jortsrc/1998/1998f/jo10498.pdf . 
64 Viewed at: http://www.legislation.tn/sites/default/files/journal-officiel/2008/2008F/Jo0592008.pdf . WT/TPR/S/341 • Tunisia 
 
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  4.134.  The conditions that must be met in order to fly the Tunisian flag are as follows: the ship 
must use Tunisian ports and have a home port in Tunisia; be at least 51% Tunisian-owned and have a majority of Tunisians on its board of directors; and the members of the crew must be Tunisians. Tunisian maritime carriers may use chartering to respond to market opportunities, while 
retaining the advantages of Tunisian registration. However, according to the authorities, there are 
no financial or tax incentives or specific commercial advantages attached to flying the national flag. In 2015, eight merchant ships were registered in the Tunisian ship register. 
4.5.4  Airport and air transport services 
4.135.  In 2014, total traffic amounted to around 7.2 million passengers, as compared with 
10.4 million in 2005. Tunisia has nine international airports. In 2016, three domestic airline companies were offering scheduled connections with 70 countries and a hundred or so foreign 
airports. The national airline Tunisair, founded in 1948, operates 28 aircraft and transported nearly 
3.4 million passengers in 2014. Centred on Tuni s, its scheduled network consists of some 
50 destinations spread over four geographical re gions: Europe, the Middle East, the Maghreb, and 
Sub-Saharan Africa. Tunisair Express, a domestic airline set up in 1991, is a subsidiary of Tunisair 
which operates three aircraft and carried about 363,000 passengers in 2014. Nouvelair, a private 
Tunisian airline, established in 1989, operates ten aircraft and transported about 
1.3 million passengers in 2014. Syphax Airlines, a private company, ceased operating in July 2015. 
More than two thirds of passenger traffic to and from Tunisia consists of charter traffic, and Tunisair serves about a hundred charter destinations which vary from one season to another. Practically all the destinations are situated in the European Union, in particular in France, 
Germany, Italy, Spain and England. 
4.136.  The trade in airport and air transport services is mainly governed by
65: 
 Law No. 70-30 of 3 July 1970 on the establishm ent of the Tunisian Airports Authority 
(OPAT); 
 Law No. 110-1998 of 28 December 1998 on the Civil Aviation and Airports Authority 
(OACA);66 
 The Civil Aviation Code enacted by Law No. 99-58 of 29 June 1999 and all its amending 
and supplementing texts, in particular Law No. 2009-25 of 11 May 200967; 
 Decree No. 95-1142 of 28 June 199568 (tariff regulation); 
 Decree No. 2010-2059 of 23 August 2010 establis hing the list of airport fees subject to 
the administrative approval regime; 
 Decree No. 93-1154 of 17 May 1993 on exemption from airport and air traffic control 
fees at the international airports of Tabarka, Tozeur-Nefta and Gafsa Ksar; and 
 Law No. 98-110 of 28 December 1998 on the Civil Aviation and Airports Authority, as 
amended and supplemented by Law No. 2004-41 of 3 May 2004. 
4.137.  The operators with State participation under the supervision of the Ministry of Transport 
and active in providing airport and air transport services include the following: 
 the Civil Aviation and Airports Authority (OACA)69; 
 the TUNISAIR group; 
 Tunisair Handling; 
 the training centres; and 
 the aircraft maintenance centres. 
                                               
65 The International Civil Aviation Organization website includes a list of all the international regulations 
and international understandings and conventions in force in Tunisia; viewed at: http://www.oaca.nat.tn/ 
fileadmin/docs/DCCRSIA.Doc/AIP/Generalites/GEN_1_6.pdf . 
66 Viewed at: https://www.oaca.nat.tn . 
67 Viewed at: http://www.droit-afrique.com/images/t extes/Tunisie/Tunisie%20-%20Code%20 
aeronautique%20civil%202008.pdf . 
68 Viewed at: http://www.cnudst.rnrt.tn/jortsrc/1995/1995f/jo05495.pdf . 
69 Viewed at: https://www.oaca.nat.tn . WT/TPR/S/341 • Tunisia 
 
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  4.138.  Tunisia’s airports all belong to the State. Two airports (Enfidha and Monastir) are operated 
by the private company TAV on concession. The OACA manages and operates the other seven airports, as well as passenger assistance, aircraft handling, and the handling of baggage and 
freight, currently put out on concession to Tunisair. No airport service has been opened up to 
competition. 
4.139.  The OACA is responsible for all the operatio ns and services needed by travelers, the public, 
aircraft, freight, and air mail; the control of flights, aircrews and aircraft; and the issuing of all the 
documents required for aircrews, aircraft and airlines, in accordance with the legislation in force 
(see above), which has not changed since 2004. 
4.140.  Airport fees and the charges for aviation services are fixed by decree; the prior agreement 
of the Directorate-General of Civil Aviation (DGAC)  at the Ministry of Transport is needed before 
any tariff can be changed.
70 
4.141.  Passenger and air freight cabotage is op en only to Tunisian operators. International 
chartering, which accounts for nearly two thirds of total international traffic, is accessible to foreign 
companies. However, this activity is closely linked  with the purchase of holiday plans, and ticket 
sales are often linked with sales of overnight stays in hotels. The operation of international scheduled passenger and freight transport services is negotiated in accordance with the 
78 bilateral agreements in force, which generally provide for multi-designation. These agreements 
preserve the interests of the national flag, guaranteeing it 52% of the traffic in each market in 2014.
71 Tunisia is also a signatory to the Yamoussoukro Decision on the liberalization of access to 
air transport markets in Africa, which entered into force in August 2002. 
4.142.  Tunisia is currently negotiating a progressive liberalization of air transport with the EU.72 
The international airports of Tabarka-Ain Draham  and Tozeur-Nafta had already been declared 
"open sky" for the benefit of all foreign companie s, as from 27 June 2005, and for all types of 
flight: scheduled or charter, for both passengers and freight. This measure is allowing foreign 
companies to operate flights to all the foreign destinations from these two Tunisian airports. In June 2015, faced with a decline in the number of tourists arriving in Tunisia, the Government 
authorized the British low-cost company Easyjet ( listed in the bilateral agreement between the two 
countries) to organize a twice-weekly flight between Stansted and Monastir. 
4.143.  Aircraft may be imported free of duties and taxes. 4.6  Tourism 
4.144.  The tourism sector is one of the Tunisian economy’s main sources of foreign currency 
earnings, but it was damaged by the attacks on tour ists in 2015, as evidenced by the decline in its 
performance (Table 4.12). 
Table 4.12 Tourism: number of arri vals and earnings, 2006, 2010-2015 
 2006 2010 2011 2012 2013 2014 2015 
Number of arrivals, including Tunisians resident 
abroad ('000) - 7,828 5,745 6,999 7,355 7,163 5,359 
Of which:        
  Tunisians resident abroad - 925 960 1,049 1,086 1,094 1,157 
  Libya 1,472 1,826 1,643 1,888 2,236 1,759 1,216 
  Algeria 945 1,060 694 902 955 1,284 1,481 
  France 1,235 1,385 809 985 767 720 465 
  Germany 547 459 271 412 424 426 218 
  United Kingdom 351 353 227 330 409 425 208 
  Russian Federation 112 188 152 251 297 263 52 
  Italy 464 354 121 217 232 253 83 
  Belgium 164 163 138 169 156 143 56 
                                               
70 Decree No. 93-1154 of 17 May 1993. 
71 Ministry of Transport, viewed at: http://www.transport .tn/index.php?option=com_content&view 
=article&id=122&Itemid=127&lang=fr . 
72 Liberalization of air transport. Viewed at: http://www.transport.tn/ index.php?option=com 
_content&view=article&id=275:liberalisation-du-transport-aerien&catid=38:aviation-
civile&Itemid=157&lang=fr . WT/TPR/S/341 • Tunisia 
 
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   2006 2010 2011 2012 2013 2014 2015 
  Czech Republic 154 77 67 85 97 88 39 
  Poland 135 151 97 110 88 108 25 
Earnings from tourism (€ billion) 1.7 1.9 1.2 1.6 1.5 1.6 1.1 
  as share of exports of goods and services (%) 18.9 16.1 10.7 13.1 12.8 14.1 9.7 
  % of GDP 8.7 6.0 4.2 4.9 4.7 5.0 3.1 
Source: World Bank, World Development Indicators , viewed at: http://databank.worldbank.org/data/ 
reports.aspx?sourc e=world-development-indicators# ; World Tourism Organization, Yearbook of 
Tourism Statistics , 2012, 2014 and 2015 editions; and information provided by the authorities. 
4.145.  The mission of the Tunisian National Tourism Office (ONTT), under the supervision of the 
Ministry of Tourism, is to implement State tourism policy.73 This policy includes numerous 
investment incentives. In the past, the Government strongly encouraged the development of  tourism, in particular by means of low-interest loans granted by certain State banks (Section 4.8). 
4.146.  Within the context of the GATS, where th e supply of hotel and restaurant services is 
concerned, Tunisia has bound without limitation the measures affecting modes 2 (consumption abroad) and 3 (commercial presence). The commit ments concerning travel agencies bind only 
measures that affect the consumption of those services abroad.
74 
4.147.  Any natural or legal person, Tunisian or foreign, whether resident or not, may hold a 
majority interest in the following forms of tourism enterprise: accommodation, entertainment, 
tourist land transport (travel agency), spa tour ism, conference tourism, and accommodation and 
entertainment unit management companies. However, foreign majority participation in tour operator activities is subject to the approval of the CSI. 
4.148.  Foreigners may purchase land in areas decreed to be of touristic interest, but subject to 
the authorization of the Governor of the region concerned. 
4.149.  Investment in tourism qualifies for the following general incentives offered by the CII 
(Section 3.3.2): a reduction in the fee for registering the documents establishing the enterprise 
and those recording an increase in capital; the possi bility of deducting income or profits reinvested 
in the tourism sector from the net taxable income or profit, up to a maximum of 35% of the latter; use of the declining balance method of depreciation for production machinery and equipment 
whose useful life exceeds seven years; exemption from customs duties and taxes with equivalent 
effect, with payment of VAT at the rate of 12% (exceptionally reduced to 6% for 2015-2016) on imports of equipment with no locally manufactured equivalents; and the suspension of VAT on locally manufactured equipment. 
4.150.  Moreover, tourism projects in regional development promotion areas qualify for the 
following benefits: 100% exemption from personal income tax (IRPP) or corporation tax (IS) for the first ten years of activity and 50% during the next ten years, and exemption from the 
contribution to the Employee Housing Promotion Fund during the first five years of activity; 
exemption from the vocational training tax; a subs idy of 8% of the cost of the project (excluding 
the cost of the land); and a subsidy of 25% of the cost of the project (excluding the cost of the 
land) if the investment is made in a mining redevelopment area or in a hotel with tourist appeal, 
bed and breakfast accommodation or self-catering holiday cottages. 
4.151.  The State also assumes the employer’s cont ribution to the statutory social security scheme 
in respect of wages paid to Tunisian employees during the first ten years of effective activity for 
investments made in Saharan areas and for five years for those made in other regional 
development promotion areas. 
4.152.  The State grants exemption from customs duties and consumption tax, with payment of 
VAT at 12% (6% in 2015-2016), on imports of four -wheel drive vehicles purchased by travel 
agencies, provided that these vehicles are not manufactured locally. It grants hotels with more than 200 beds and travel agencies exemption from  customs duties and a reduction in VAT to 12% 
on imports of buses and minibuses; and allows Saharan hotels with a capacity of more than 
200 beds to import two four-wheel drive vehicles tax free. 
                                               
73 Viewed at: http://www.beintunisia.com . 
74 WTO document GATS/SC/87 of 15 April 1994. WT/TPR/S/341 • Tunisia 
 
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  4.153.  The ONTT is responsible for the supervision and classification of hotels. A "quality label" 
scheme is being prepared within the framework of the tourism establishment upgrading programme. Tangible and intangible investments made under this programme qualify for a project study subsidy with a ceiling of TND 20,000 (or 70% of the study costs) and an investment subsidy 
with a ceiling of TND 150,000 (or 10% of the tangible investment + 50% of the intangible 
investment). 
4.154.  Tourism activities are subject to a hotel tax and a vocational training tax, each amounting 
to 2% of the turnover, and to VAT at 12%. 
4.7  Insurance services 4.155.  Tunisia’s commitments on insurance under the GATS are very limited and do not reflect 
the current conditions of access to the Tunisian insurance market; generally speaking, Tunisia has 
not undertaken to open up the insurance of risks si tuated in Tunisia to international competition. 
4.7.1  Overview 4.156.  The principal developments in the insurance sector since 2005 mostly concern the reform 
of motor vehicle insurance under Law No. 2005-86 of 15 August 2005, which revises the system of 
indemnification of traffic accident victims with a view to improving the service and restoring the financial equilibrium of the motor vehicle branch; the strengthening of the role of the regulatory 
authority as a result of the establishment of  the General Insurance Committee (CGA), endowed 
with legal personality and financial autonomy; the lifting of the restriction preventing foreign investors from holding a majority interest in insurance and reinsurance companies; the tightening of the rules on governance, by means of  Law No. 2008-8 of 13 February 2008; and the 
establishment of a legal framework for the practice of "Takaful" insurance in July 2014. 
4.157.  Market access has been improved throug h mode 3 (commercial presence) by eliminating 
the maximum 49% share of the capital that non-Tunisians could hold in "resident" insurance 
companies ("offshore" companies are not subject to this requirement) and abolishing the trading 
permit requirement. Since 2008, six new companies have been set up, of which three specialize in life insurance, under the "offshore" regime, and three are traditional "Takaful" insurance 
companies (see below). The Government recently brought in several reforms in order better to 
regulate the insurance sector, reduce its losses and make it more competitive at the international level, while improving the quality and lowering the cost of the insurance instruments available (Box 4.1). WT/TPR/S/341 • Tunisia 
 
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  Box 4.1 Projects for the reform of the insurance sector, 2016 
1. Improvement of the services provided:  
 Establishment of the role of insurance mediator; 
 Strengthening of the role of the CGA in controlling the quality of insurance services and the business 
practices of insurance companies; 
 Upgrading of the various insurance-related occupations such as those of insurance intermediary, 
insurance expert and actuary, by reinforcing and developing the legal framework governing these various 
professions, strengthening the regulation of the o ccupations concerned, and organizing and supervising 
the actuarial profession in accordan ce with international standards. 
2. Strengthening of the governance of insu rance companies and their financial soundness: 
 Establishment of a legal framework for the governan ce of insurance and reinsurance companies with a 
view to strengthening the role, membership and responsibilities of their management structures; 
preventing the combining of senior  executive responsibilities within the same or several insurance 
companies; strengthening the post facto  control of appointments to the boards of directors and 
management bodies of these institutions; and setting up structures responsible for overseeing compliance, 
risk management and internal auditing; and 
 Increasing the minimum capital requirement for insurance and reinsurance companies. 
3. Improved contribution by insurance to the mo bilization of savings and the financing of the 
national economy:  
 Establishment of a legal framework specifically for life insurance; 
 Reinforcement of the role of the banks in marketing life insurance products; 
 Introduction of the compulsory separation of life insurance and non-life insurance activities at insurance 
company level; and 
 Improvement of the fiscal and social benefits relating to the life insurance branch. 
4. Achieving the financial equilibrium of the branch of insurance dealing with civil liability (CL) 
resulting from the use of motorized land vehicles by: 
 Establishing a database for motor vehicle insurance within the CGA, dedicated to the application of the 
Bonus-Malus system, then extended to other areas such  as combating fraud and car theft, facilitation of 
claim files management and inter-company recourse, the provision of certain servic es for the insured, and 
data collection for the purpose of calculat ing tariffs on a purely technical basis; 
 Strengthening of the role of insurance companies with respect to road safety and the intervention of the 
traffic accident prevention fund; 
 Tighter control of the motor vehicle civil liability insurance obligation, in particular for two-wheeled 
vehicles; and 
 Bringing compulsory motor vehicle insurance into technical balance by progressively increasing the 
tariffs for mandatory coverage while redu cing the tariffs for optional coverage. 
5. Improving the penetration rate for insurance services: 
 Strengthening the monitoring of compliance with th e insurance requirement fo r certain categories of 
insurance such as the ten-year civil liability for the co nstruction industry and fire  insurance for industrial, 
commercial and tourism units; 
 Development of agricultural insuranc e by reactivating the agricultural disaster fund and establishing an 
index-based insurance system; 
 Review of the regulatory framework for credit insuranc e with a view to diversifying the product range in 
this field; and 
 Establishment of a mechanism for cove ring the risks of natural disasters.  
Source: Tunisian authorities. 
4.158.  Although total premiums have increased (Box 4.2), the insurance sector’s share of GDP 
has declined over the decade. An international comparison shows that the total volume of premiums has increased much less rapidly during the decade (the equivalent of US$916 million in 
premiums in 2014 as compared with US$550 million in 2005) than in other comparable countries, 
such as Morocco (from US$1,111 million to US$3,400 million) or Algeria (US$542 to WT/TPR/S/341 • Tunisia 
 
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  US$1,597 million).75 Insurance premiums rose from US$55 to US$83 per capita between 2005 and 
2014, which is still very low. What is more, a ccording to the 2013 annual report of the General 
Insurance Committee, the previous deficits carried over are still high, around TND 85 million, including in particular those of Lloyd Tunisian and the Group of Insurance Companies of Tunisia 
(GAT). 
Box 4.2 Statistical overview of insurance services 
Number of insurance companies: 
2005: 18 resident (including 2 life and 1 reinsura nce) and 5 non-resident (offshore) companies 
2015: 22 resident (including 5 life and 1 re insurance) and 6 non-resident companies 
Insurance services’ share of GDP: 
2005: 2% 
2010: 1.9% 
2014: 1.9% 
Premiums: 
2005: US$551 million (TND 644 million) 
2010: US$784 million (TND 1,120 million) 
2014: US$916 million (TND 1,557 million) 
Imports of insurance servicesa: 
2005: TND 167 million (6.1% of services imports) 
2010: TND 304 million (6.6% of services imports) 
2013: TND 334 million (6.2% of services imports) 
2014: TND 385 million 
Exports of insurance servicesa: 
2005: TND 53 million (1.1% of services exports) 
2010: TND 94 million (1.2% of services exports) 
2013: TND 110 million (1.4% of services exports) 
2014: TND 110 million 
Foreign participation in sector capital: 
2015: 18.3% 
Share of State-owned enterprises in sector turnover: 
2005: 31% 
2015: 0%. There are currently no State-owned enterprises 
Branches of foreign insurance companies: 
2005: 2 
2014: 4 
a Including retirement insurance services. 
Source: Central Bank of Tunisia, Financial Statistics  (No. 192), October 2015; WTO Statistics Database, 
viewed at: http://stat.wto.org/StatisticalProgram/WSDBStatProgramSeries.aspx?Language=E ; 
Sigma, viewed at: http://media.swissre.com/documents/sigma2_2011_fr.pdf.  
4.159.  In 2014, eight market participants were partly foreign-owned, with foreign holdings 
ranging from 2.5 to 45%. Four companies have the State among their shareholders (STAR, 
COTUNACE, SALIM and Tunis Re), but in none of them does the State holding exceed 39%. A 
major proportion of insurance and reinsurance se rvices are retroceded to companies abroad. The 
private reinsurance company Tunis Re collected TND 93 million in premiums in 2014, mainly in the aviation and fire branches; it retrocedes approximately half the amount collected. 
4.7.2  Non-resident (offshore) reinsurance and insurance companies 
4.160.  Foreign enterprises may set up to offer reinsurance services. The importing and exporting 
of reinsurance services, without a commercial presence in Tunisia, is permitted. Moreover, there is 
no provision in the Insurance Code for any mandatory cession to a domestic company. 
4.161.  Non-resident ("offshore") insurance companies may be established in the form of a branch 
or a representative office, in accordance with th e provisions of Article 67 of the Insurance Code 
and Article 147 of Law No. 2009-64 enacting the Code governing the provision of financial services 
to non-residents, following the signing of an ag reement approved by decree between the Minister 
                                               
75 Swiss Re, sigma indicators, viewed at: http://www.swissre.com . WT/TPR/S/341 • Tunisia 
 
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  of Finance and the enterprise concerned. At "n ational treatment" level, these enterprises are 
entitled to the fiscal, customs and exchange benefits and those relating to foreign personnel provided for "wholly exporting non-resident enterprises".
76 
4.7.3  Resident insurance companies 
4.162.  Since 2008, resident insurance companies (under Tunisian law) may be 100% owned by 
non-Tunisians (Box 4.3).77 However, commercial presence must be ensured by a capitalized 
subsidiary established as such. Residence is required for the managers of insurance companies 
who have the status of trader. Nevertheless, at th e proposal of the CGA, the Minister of Finance 
may grant an exceptional derogation to conclude, outside Tunisian territory, insurance contracts covering the consequences of the professional civil liability of the maritime carrier or ship owner. A 
single derogation is currently in force, for a premium of US$793,464 in 2015-2016. 
Box 4.3 Recent amendments to the legislat ion governing insurance in Tunisia, 2015 
Regulations 
Law No. 2005-86 of 15 August 2005: revising of the system of indemnification of traffic accident victims with a view to 
improving the service and restoring the financial equilibrium of the motor vehicle branch.  
 
Amendment of the Code by virtue of Law No. 2008-8 of 13 February 2008: creation of a General Insurance Committee 
endowed with legal personality and financial autonomy; lifting of the restriction preventing foreign investors from holding a 
majority interest in insurance and reinsurance companies; abolition of the trading permit requirement (abolition of the Tunisia n 
nationality requirement); and abolition of the restriction on foreign majority participation in the capital of Tunisian insuran ce 
enterprises.  
Establishment of a legal framework for the practice of "T akaful" insurance by virtue of Law No. 2014-47 of 24 July 2014.  
Supervisory authorities 
Body responsible for defining insurance sector policy: General Insurance Committee (CGA). 
Body responsible for supervision of the sector: CGA 
Preferential and bilateral policies 
Preferential arrangements with an impact on insurance services: none. 
Mutual surveillance agreements and memoranda: 
- Signature of a cooperation agreement between the CGA and LOFSA in 2013. 
- Signature of three cooperation agreements between the CGA and the corresponding insurance supervisory and control 
authorities in Morocco, Oman and the United Arab Emirates (25 April 2016). 
- Commencement of the preliminary phase of the CGA’s acce ssion to the Multilateral Memorandum of Understanding 
(MMoU) of the International Association of Insurance Supervisors (IAIS).  
Granting of authorizations  
Criteria for assessing licensing applications: The quality of the shareholders and management, assessment of the information 
system, study of the business plan, approval and degree of complia nce with solvency regulations in the case of a subsidiary of 
a bank or insurance company, group report in the case of a company that forms part of a group. 
Compatibility of life and non-life insurance licences: life insurance companies are authorized to cover miscellaneous risks and  
health risks. At present, companies may offer life and non-life insurance. However, a draft law to establish specialization in life 
insurance is in process of being finalized. 
Differential treatment for foreigners in the licensing pr ocess: Tunisian nationality required for intermediaries. 
Limitation on the number of suppliers: none. 
Licensing authority: the CGA in the Ministry of Finance is the only authority competent to assess and examine licence 
applications; approval is granted by the Minister of Finance on the advice of the CGA. 
Time-limit for processing applications: Four months from the date of delivery of a complete dossier. 
Period of validity of licences: In the interests of good governance, the Minister of Finance must be informed of any 
appointment of members of boards of directors and supervisory or  executive boards and of senior  executives of insurance and 
reinsurance companies. 
Likewise, any change in the capital structure involving the exceeding of thresholds (one tenth, fifth, third, half or two third s of 
the voting rights) must be submitted to the Minister of Finance for prior approval. 
Restrictions imposed on the sale or assignment of licences: non-transferable. Licences are specific to the licensed institution . 
Prudential regulations 
The prudential regulations are the same for all en terprises, irrespective of the share ownership. 
Branches of foreign companies and subsidiaries of foreign comp anies: Branches are not allowed, except under the offshore 
regime. 
Recognition of home country supervision of foreign insurance companies: The CGA recognizes the consolidated supervision 
exercised by foreign authorities if the countri es subscribe to the Insurance Core Principles  of the IAIS, of which Tunisia is a 
member. 
Minimum capital requirements to obtain a licence: under the terms of the Insurance Code, the minimum capital requirement is 
TND 10 million for public limited companies engaged in several branches of insurance, TND 3 million for those engaged 
exclusively in a single branch of insurance, and TND 1.5 million for mutuals. These sums apply irrespective of whether or not 
the enterprise is partially foreign-owned. 
                                               
76 Within the meaning of the Investment Incentives Code, as enacted by Law No. 93-120 of 
27 December 1993. 
77 Law No. 2008-8 of 13 February 2008. WT/TPR/S/341 • Tunisia 
 
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  Approval required for life and non-life insurance policies and products: Whatever the branch of insurance involved, insurance 
enterprises must inform the CGA of the general conditions of insurance contracts and their amendments in the various 
categories of insurance one month before their dissemination to customers and prior to their application. They must inform the 
CGA of the tariffs for the various categories of insurance before  they are applied. Life insurance tariffs must be certified by  an 
actuary. For insurance that has been made compulsory, the Mini ster of Finance, at the Committee’s proposal, may prescribe 
standard clauses for insurance contracts and fix maximum and minimum tariffs, as well as maximum commission rates for 
insurance intermediaries.  
Source: WTO Secretariat, based on information provided by the authorities. 
4.163.  In principle, all risks situated in Tunisia must be insured with resident Tunisian companies 
(Article 44 of the Insurance Code).78 The compulsory insurances include: civil liability insurance 
resulting from the use of motorized land vehicles, ten-year civil liability insurance for the 
construction industry and fire insurance for industrial, commercial and tourism units. The transportation of imported goods by air, sea or  land is also subject to compulsory insurance 
(except in the case of "wholly exporting" enterprises). 
4.7.4  Auxiliary insurance services 4.164.  The market also has 1,121 insurance intermediaries (2014), including insurance agents, 
brokers, and life policy advisers. There are also  1,114 insurance experts, 111 loss adjusters, and 
23 actuaries. Some insurance services (insurance linked to agricultural risks, credit and bond 
insurance, assistance insurance, and life insurance and capitalization) may be marketed by banks.
79 The sale of all auxiliary insurance services is exclusively reserved for Tunisian nationals 
(Chapter II of the Insurance Code); the aim of the authorities is to upgrade this subsector 
(Box 4.1). 
4.8  Banking and other financial services 
4.8.1  Overview 
4.165.  The main developments in the financial sector since 2005 have been the enactment of 
Law  No. 2009-64 on the Code governing the provision of financial services to non-residents and the strengthening of the prudential regulations through the adoption of the Basel III principles 
concerning liquidity and the minimum "Tier 1" capital ratio, within the context of a substantial 
increase in banking sector losses (Table 4.14). Law No. 2015-31 on the recapitalization of banks was adopted in August 2015 to refloat the two St ate-owned banks in difficulty, by enabling the 
State to make a repayable financial contribution of TND 740 million (0.9% of GDP in 2015).
80 A 
new banking law and a new law on the BCT are in the process of being approved. 
4.166.  The banking sector plays a particularly im portant role in Tunisia’s economy and trade, the 
banks being the main source of financing; the lack of a functional secondary bond market, the low 
level of market capitalization (about 20% of GDP) and a stock market dominated by the banks 
mean that the capital markets continue to play a minor role in the allocation of credit among economic sectors. 
4.167.  Since March 2010, the Tunisian banking sy stem has been enriched by the opening of 
Banque Zitouna, a new bank specializing in Isla mic finance. In January 2014, the offshore bank 
Al Baraka Bank Tunisia became a resident bank. 
                                               
78 Insurance Code, 2008, viewed at: http://www.finances.gov.tn/domaines/assurance/cadre%20legal/ 
codes%20des%20assurances.pdf . 
79 Law No. 92-24 of 9 March 1992 enacting the Insurance Code, as amended by Law No. 2002-37 of 
1 April 2002. 
80 Law No. 2015-31, viewed at: http://www.legislation.tn/sites/default/files/news/tf2015311.pdf . WT/TPR/S/341 • Tunisia 
 
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  Table 4.13 Banking system indicators, 2014-2015 
Banks December 2015 December 2014   
Assets 
(TND million) Share of foreign 
capital 
(%) Solvency 
ratio Non-performing 
loans 
(% of total 
loans) 
State-owned banks:      
Housing Bank (BH, State: 57% of 
capital) 8,664 7.2 .. .. 
Tunisian Banking Company (STB, 
State: 57% of capital) 10,938 8.78 .. .. 
National Agricultural Bank (BNA, 
State: 57% of capital) 10,667 5.83 .. .. 
Tunisian Solidarity Bank (BTS) 1,025 0 .. .. 
Bank for the financing of small 
and medium-sized  enterprises 
(BFPME) 386 0 .. .. 
Total for State-owned banks 31,680  5.20 .. .. 
Banks in majority private 
ownership: 55,494  53.98  .. .. 
Arab Banking Corporation (ABC) 
(onshore branch) 483 100 .. .. 
Arab Tunisian Bank (ATB) 5,753 64 .. .. 
Banque franco-tunisienne (BFT) 721 0 .. .. 
Banque Attijari de Tunisie (Attijari 
ex-BS) 6,579 59 .. .. 
Banque de Tunisie (BT) 4,906 37 .. .. 
Amen Bank (AB) 9,019 11 .. .. 
Citibank (onshore) 976 100 .. .. 
Banque internationale arabe de 
Tunisie (BIAT) 11,598 8 .. .. 
Banque Zitouna (BZ) 2,463 21 .. .. 
Union bancaire pour le commerce 
et l'industrie (UBCI) 3,426 50   
Union internationale de banques 
(UIB)  4,744 52   
Al Baraka Bank Tunisia 1,574 80   
Qatar National Bank (QNB, 
ex-TQB) 1,270 100   
Banque tuniso-koweitienne (BTK) 1,979 80   
Binational banks     
Banque de Tunisie et des Émirats 
(BTE)a 1,032 39   
Banque tuniso-libyenne (BTL) 731 50   
STUSID BANK 969 50   
Total for resident banks 89,906  43   
Offshore banks     
Tunisian Foreign Bank (TF BANK 
ex-UTB) 588 0   
Tunis International Bank (TIB) 1,169 99   
International Bank (NAIB) 999 50   
Alubaf International Bank 
(ALUBAF) 762 100   
Citibank (offshore) 275 100   
Arab Banking Corporation (ABC) 
(offshore branch) 571 100   
Total for offshore banks 4,364  80   
.. Not available. 
a Viewed at: http://www.cmf.org.tn/pdf/informations_ste/Prospectus/prospectus_BTE_2009.pdf . 
Source: WTO Secretariat, based on info rmation provided by the Central Bank. WT/TPR/S/341 • Tunisia 
 
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  4.8.2  WTO commitments 
4.168.  In 1994, Tunisia undertook specific commitments in financial services under the GATS.81 
These commitments were then improved upon by an offer made in the context of the Fifth Protocol 
to the GATS82, an offer which became definitive on 26 January 1999 and entered into force in 
March 1999. This revised schedule bound, with out limitation, the measures affecting the 
cross-border supply (mode 1) or consumption abroad (mode 2) of several financial services, including those provided by banks, leasing companies and investment companies. 
4.169.  However, in the "horizontal" limitations maintained by Tunisia (i.e. those applicable to all 
sectors), foreign exchange controls sharply restrict the opportunities for cross-border trade in financial services, apart from the financing of current operations. In fact, most financial operations, such as investments in foreign stocks and bonds, are not authorized, inasmuch as residents 
(whether natural or legal persons) cannot freely send foreign currency abroad or receive it from 
abroad, no more than they can pu rchase financial services abroad. 
4.170.  By contrast, "offshore" (non-resident) enterprises established in Tunisia are free to carry 
out any capital transaction with or in foreign countries. Non-residents may freely open accounts in 
foreign currencies and accounts in convertible dinars. This provision features in Tunisia’s GATS Schedule of Commitments and in the legislation still currently in force, which both distinguish 
between resident institutions (banks
83, leasing companies, investment companies) and 
non-resident institutions (banks84, leasing companies, investment companies). 
4.171.  The draft banking law provides for unific ation of the legal framework for resident and 
non-resident banking by bringing together the co nditions governing the functioning, governance 
and supervision of all banks in the same draft text. As described below, this distinction is the 
source of numerous inequalities in treatment which create serious distortions in relation to competition and lower the quality of the financial services offered to businesses. Thus, resident 
institutions are obliged to establish fully capitalized companies under Tunisian law, whereas 
non-resident institutions may open uncapitalized branches or agencies. Moreover, non-resident financial institutions, unlike resident companies, may freely recruit supervisory staff of foreign 
nationality. 
4.172.  Two branches of foreign banks operate in  Tunisia, Citibank Offshore and ABC Offshore. 
These two branches accept foreign currency deposits from non-residents. Likewise, they are authorized to accept dinar deposits from residents within the limits, for each bank, of their 
long-term foreign-currency loans granted to residents and the paid-up amount of their 
foreign-currency holdings in resident enterprises, with the exception of holdings in credit institutions. 
4.173.  Apart from the residence requirements (except where waived) applicable to the managers 
of all financial institutions, whether resident or not, the Chief Executive Officer or the Chairman of the Board of a bank established under Tunisian law, but not of a non-resident institution, must 
necessarily be Tunisian.
85 Stock market intermediaries must be Tunisian nationals, whatever the 
residence of the financial companies that employ them. The  principle of non-cumulation of 
managerial functions has not only been maintained in the banking law reform project but also extended to insurance companies, stock market intermediaries, portfolio management companies, 
investment companies and any other "economic en terprise". With regard to the function of 
member of the management board, the non-cumu lation principle applies to both banks and 
financial institutions. 
4.174.  The GATS Schedule reiterates the general restriction, which remains in force, stipulating 
that the acquisition by foreigners of shares in the capital of resident companies, including banks 
                                               
81 WTO document GATS/SC/87 of 15 April 1994. 
82 WTO document GATS/SC/87/Suppl.2 of 26 February 1998. 
83 Law No. 67-51 of 7 December 1967 mentioned in the Schedule has been replaced by 
Law No. 2001-65 of 10 July 2001 on credit institutions, viewed at: http://www.bct.gov. tn/bct/siteprod/ 
documents/loi2001-65n.pdf . 
84 Law No. 85-108 of 6 December 1985. 
85 Law No.  2001-65 on credit institutions, Article 27.  WT/TPR/S/341 • Tunisia 
 
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  and financial companies (apart from insurance, see above) is subject to approval, if the level of 
foreign participation is equal to or greater than 50% (Section 2.5.2). 
4.8.3  Prudential regulations 4.175.  The main legislation on the organization of the financial market (for resident banks) 
remains a 1994 law, last amended in 1999.
86 It covers all the institutions that rely on savings, 
including banks, insurance companies and undertakings for collective investment in transferable securities (UCITS). Credit institutions  come under the authority of the BCT.
87 
4.176.  The 1994 law also organizes the operations of the Tunis Stock Exchange.88 The Financial 
Market Council (CMA) is responsible for overseeing the protection of savings invested in investment companies and other institutions covered by the law.
89 However, the insurance 
markets fall outside the Council’s jurisdiction (Section 4.7). The Tunisian Trade Association of 
Banks and Financial Institutions is a body that acts an intermediary between the banks and the 
government in all matters relating to the practice of the banking profession.90 
4.177.  Where market access is concerned, Law No. 2001-65 regulates the authorization of credit 
institutions operating in Tunisia. The opening of any branch, agency or periodical bureau in Tunisia 
by an authorized credit institution is subject to specifications drawn up by the BCT. Credit institutions must inform it in advance of the opening or closing of any branch, agency or periodical 
bureau. The opening or closing of a branch or agency abroad must be authorized by the Minister of 
Finance and the BCT. 
4.178.  Any credit institution, including those having their principal place of business abroad, must 
show, when established, that it has a minimum capital of: TND 25 million, if authorized as a bank; 
TND 10 million if authorized as a financial institution, with the exception of certain institutions 
(Article 54 of the Law) whose capital may not be less than TND 3 million. 
4.179.  In 2009, a new Code governing the provision of financial services to non-residents was 
enacted.
91 The aim was to adapt the legal text to international norms, standards and legislation, 
while accomplishing an approximation of the "offs hore" and resident regimes. The Code organizes 
and governs all the non-resident financial activities  of credit institutions, investment funds, and 
financial management and stock market intermediation companies. 
4.180.  The principal prudential measures adop ted since 2005 concern the strengthening of the 
internal audit rules for credit institutions (C ircular No. 2006-19), the strengthening of the good 
governance rules for credit institutions (Circular of 20 May 2011), the raising of the minimum 
capital ratio from 8% to 10%; the requirement of a minimum "Tier 1" ratio of 6% in 2013 and 7% 
as from 2014; the strengthening of the rules on the sp reading of risk in relation to large liabilities 
(Circular of 29 June 2012); the strengthening of the non-performing loan provisions (Circular of 
30 December 2013); the establishment of internal audit rules for managing the risk of money 
laundering and financing of terrorism (Circular No . 2013-15); and the adoption of the new liquidity 
ratio (Circular of 10 November 2014). 
4.181.  The adoption of the Basel III principles  led to an amendment to Circular No. 91-24.92 
According to the latter, credit institutions must always maintain a solvency ratio (ratio of net capital to weighted total assets (on and off-balance sheet)) of 10% as from the end of 2014 (8% previously). In September 2015, for the banking sector as a whole this ratio had settled at 
                                               
86 Law No. 94-117 of 14 November 1994 reorganizing the financial market, as amended by 
Law No. 99-92 of 17 August 1999 on th e revival of the financial market. 
87 Viewed at: http://www.bct.gov.tn . 
88 Online information from the Tunis Stock Exchange, viewed at: http://www.bvmt.com.tn . 
89 Online information from the Financ ial Market Council, viewed at: http://www.cmf.org.tn . 
90 Online information from the Tunisian Trade Associat ion of Banks and Financia l Institutions. Available 
at: http://www.apbt.org.tn.  
91 Law No. 2009-64 enacting the Code governing the provision of financial services to non-residents, 
viewed at: http://www.finances.gov.tn/domaines/SBMF/cadre%20legal/loi_64_12aout2009.pdf . The new Code 
repealed Law No. 85-108 on the encouragement of financial and banking institutions working mainly with 
non-residents. 
92 Circular to credit institutions No. 91-24 of 17 December 1991 on the spreading and coverage of risks 
and monitoring of liabilities, viewed at: http://www.bct.gov.tn/bct/siteprod/documents/cir91_24.pdf.  WT/TPR/S/341 • Tunisia 
 
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  12.1% (10.9% for the State-owned banks and 12.5% for the private banks), with 
one State-owned bank deemed to be insolvent. Th e banking sector’s non-performing loans remain 
at a high level, namely, 15.8%. One of the causes of the sector’s substantial losses has been the non-performing loans that State-owned banks have granted to the tourism sector, particularly to 
the hotel trade. Loans to the tourism sector repres ent less than 6.2% of total lending, but 25% of 
the banking sector’s non-performing loan portfolio and 58% of the tourism sector loan portfolio. 
4.182.  According to the IMF, banking reform should be one of the Tunisian Government’s 
priorities.
93 The modernization of the banking resolution and supervision system and the 
establishment of an effective framework of collective procedures are also essential. According to the IMF, it is also necessary to introduce an effective bankruptcy law in order to support the resolution of non-performing loans. The approval  of the Law on collective procedures for the 
recovery of enterprises in economic difficulty and bankruptcy, which has been in Parliament for 
two years, would strengthen the rights of creditors . Consequently, the banks would be less 
hesitant about granting loans. 
4.183.  Access to credit could also be improved by strengthening the microfinance institutions. 
Considerable progress was made in 2011 with the adoption of new Decree-Law No. 2011-117 on 
the organization of the activities of microfinance institutions and the creation of a microfinance 
supervisory authority. However, the microfinance system is still too weak (microfinance lending 
accounts for only 0.3% of total bank loans). As a first step, the authorities have focused mainly on building the capacity of the supervisory body. 
4.9  Telecommunications services 
4.9.1  Overview 
4.184.  In the information and communications technology (ICT) sector contributed 7% to GDP. 
The sector has grown rapidly, by 11.6% in 2014 and nearly 11% since 2007. 
4.185.  The traditional operator, the National Telecommunications Company, operating under the 
trade name "Tunisie Telecom", continues to dominate the telephony market, with a global market share of around 90.9% of the 943,000 fixed-line subscriptions.
94 Tunisie Telecom had a monopoly 
of the fixed telephony market up until 2009, when  Orange Tunisie (49% Orange S.A.) obtained a 
second fixed-telephony licence. Tunisie Telecom continues to hold the largest share of the market for fixed telephony, by wire in the absence of local loop unbundling. Its share of the mobile telephony market amounts to around 35%. In 2006, Tunisie Telecom underwent partial 
privatization when the consortium now known as Emirates International Telecommunications 
(Tunisia) (EIT) acquired a 35% stake in its capital.
95 
4.186.  At end-2012, a third global operator, Ooredoo, was licensed. Ooredoo (formerly 
Tunisiana), established in 2002, is a subsidiary of the Qatari group Qtel. At end-2015, Ooredoo 
had 40.7% of the country’s 14.6 million mobile su bscriptions. In addition to mobile, fixed and 
Internet services, Ooredoo Tunisia currently markets mobile and fixed voice and data services 
(fixed via radio technology). 
4.187.  The Tunisian State owns 65% of Tunisie Telecom’s capital and, since 2011, it has owned 
10% of Ooredoo Tunisia’s capital and 51% of that of Orange Tunisia. Tunisie Telecom has four subsidiaries: 
 Topnet, an Internet services provider (ISP) and market leader in Tunisia, was acquired in 
June 2010; 
 the Tunisian Telecommunications Enterprises Company (Sotetel) is 35%-owned by 
Tunisie Telecom; 
 the Mauritanian-Tunisian Telecom Company (MATTEL, 51% of shares); and 
 the DIVA SICAR investment company (85%-owned). 
                                               
93 IMF (2015), viewed at: http://www.imf.org/external/french/pubs/ft/scr/2015/cr15285f.pdf . 
94 Viewed at: http://www.intt.tn/fr/index.php?home . 
95 Viewed at: http://www.cmf.org.tn/pdf/informations_ste/doc_ref_cmf/doc_reference_TT_2010.pdf . WT/TPR/S/341 • Tunisia 
 
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  4.188.  The following table summarizes the trends in the Internet and telephony market indicators 
from 2010 to 2015: 
Table 4.14 Telecommunication in dicators, 2005, 2010, 2013-2015 
 2005  2010  2013 2014 2015  
Fixed telephone network      
Telephone lines ('000) 1,257 1,290 1,022 949 943 
Telephone lines (per 100 inhabitants) 12.5 12.1 9.3 8.5 8.4 
Mobile cellular network      
Mobile telephone subscribers ('000) 5,681 11,114 12,712 14,284 14,598 
Mobile telephone subscribers (per 100 inhabitants) 56.5 104.5 115.6 128.5 129.9 
Fixed Internet      
Fixed Internet subscriptions ('000) 150 543 555 519 508 
Fixed Internet subscriptions (per 100 inhabitants) 1.5 5.1 5.1 4.7 4.5 
Fixed broadband subscribers ('000) 18 482 534 498 488 
Fixed broadband subscribers (per 100 inhabitants) 0.2 4.5 4.9 4.4 4.3 
DSL Internet subscriptions ('000) 16 478 503 481 471 
International Internet bandwidth (bits/s) per Internet 
user 385 17,536 22,467 38,978 .. 
International Internet bandwidth (Mbit/s) 750 51,200 92,160 133,278 184,320 
Wireless broadband      
Active mobile-broadband subscriptions ('000) .. 93 3,397 5,287 7,037 
Active mobile-broadband subscriptions 
(per 100 inhabitants) .. 0.9 31 48 62 
Wireless broadband subscriptions .. .. 2,541 4,121  
Wireless broadband subscriptions (per 100 inhabitants) .. .. 24 37 51 
Household access to ICT and individual usage      
Percentage of households with a computer 7.2 19.1 25.2 33.2  
Percentage of households  with fixed telephony 55.5 44.4 33.4 34.7 33.6 
Percentage of households with Internet 2.1 11.4 21.4 29.5  
Investment      
Annual investment in telecommunications services 
(US$ million) 269 407 269 268  
Revenue      
Revenue from all telecommunications services 
(US$ million) 1,239 1,921 1,777 1,625  
Revenue from fixed telephon y services (US$ million) 254 185 143 130  
Revenue from mobile networks (US$ million) 786 1,138 1,034 973  
Tariffs      
Installation fee for business telephone service (US$) 15.4 14.0 0.0 0.0  
Installation fee for resident ial telephone service (US$) 15.4 14.0 12.3 11.8  
Monthly subscription for business telephone service 
(US$) 2.1 34.9 18.5 17.7  
Monthly subscription for residential telephone service 
(US$) 2.1 1.9 2.5 2.4  
Trade      
Exports of ICT goods (% of total goods exports) 1.9 1.2 1.0 0.8  
Imports of ICT goods (% of total goods imports) 4.7 1.6 1.5 1.3  
Exports of ICT services (% of services exports, BOP) 1.1 6.9 8.2 7.7  
Imports of ICT services (% of servic es imports, BOP) 3.4 6.4 3.2 2.8 .. 
.. Not available. 
Source: International Telecommunication Union (ITU), ICT indicator database 2014; and World Bank, World 
Development Indicators , viewed at: http://databank.banquemondiale.org/data/reports.aspx?source 
=Indicateurs%20du%20d%C3%A9ve loppement%20dans%20le%20monde ; and information 
provided by the authorities. 
4.9.2  Market access and regulation 
4.189.  According to a World Bank press release issued following an ICT workshop held in Tunisia 
in June 2013, although substantial progress has been made in Tunisia’s telecommunications 
sector, the economy could benefit from further sectoral reforms in order to make the country more WT/TPR/S/341 • Tunisia 
 
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  competitive and encourage investment.96 According to this source, Tunisian ICT services are 
expensive and holding back investment in other se ctors. The cost of a 4-Mbit/s ADSL Internet 
subscription (TND 30) is currently equivalent to 8.5% of the minimum wage (TND 350). 
4.190.  In particular, where international communi cations are concerned, the level of competition 
among the three operators is still limited, whereas in some comparable countries there are at least 
a half-dozen operators offering international connections. The first virtual mobile network operator, Lycamobile, entered the market in S eptember 2015.  
4.191.  The Tunisian telecommunications market is subject to the requirement to set up a 
company under Tunisian law with at least 51% of the capital in Tunisian hands (see international commitments below). Activities in this sector are subject to corporation tax at the rate of 25%; however, export operations are taxed at 10%. 
4.192.  The National Telecommunications Authority (INT) is the telecommunications market 
regulator. It is responsible for ensuring healthy and fair competition among the various operators and providers of telecommunications services.
97 In particular, the INT considers disputes which 
concern network installation, functioning and operation and those which relate to interconnection, 
the joint use of infrastructure or any other telecommunications service.  It manages the national 
numbering and addressing plans and determines th e conditions and procedures for the activation 
of number portability. 
4.193.  The INT is also responsible for the econom ic and legal regulation of the market, on the 
one hand, by approving the interconnection offers made by operators, domestic roaming agreements, the contracts between MVNOs and host operators and any model contract relating to 
any offer of services, and, on the other, by fixing  the method of determining the costs of networks 
and services and the method of sharing the costs between the various services provided by each 
network operator, as well as the methods adopted to determine the costs taken into account in 
calculating the tariffs for interconnection, local loop unbundling and joint use of infrastructure. 
4.194.  The INT conducts monthly campaigns and annual surveys to evaluate the standard of 
service of telecommunications networks and to monitor compliance on the part of 
telecommunications operators and service providers with their obligations and commitments 
relating to standards of service as set out, in particular, in their specifications. In November 2014, the INT published a decision in order effectively to achieve total local loop unbundling.
98 
4.195.  During the first quarter of 2015, the INT imposed a fine on the three operators for failure 
to comply with the statutory and regulatory provisions concerning the publication of the tariffs for 
commercial offers intended for the general public. The approval of amendments to the Law on Communications increased the powers of the INT in the event of abuse. The fine may amount to 
up to 3% of the operator’s turnover. 
4.196.  According to the authorities, the INT is  an independent regulatory body and is not 
governed by the rules of operational and administ rative supervision. For administrative purposes, 
the INT has a management board which has full decision-making powers and is not subject to 
Government approval. The Board has a sovereign committee with exclusive powers to regulate and settle disputes between operators; its decisions may be contested only before the courts. 
4.197.  Since 2005, substantial advances have been made with interconnection to the Internet, 
which remains largely controlled by  Tunisie Telecom. These include: 
                                               
96 World Bank, viewed at: http://www.banquemondiale.org/fr/news/press-release/2013/06/13/ 
telecommunications-secto r-reform-in-tunisia-progress-and-challenges-ahead . 
97 Law No. 2001-1 of 15 January 2001 enacting the Telecommunications Code, as supplemented and 
amended by Laws Nos. 2002-46 of 7 May 2002 and 2008-01 of 8 January 2008. 
98 Viewed at: http://www.intt.tn/fr/index.php?home . WT/TPR/S/341 • Tunisia 
 
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   SEA-ME-WE 4 cable, laid in 2005 and managed by a consortium of 16 domestic 
operators including Tunisie Telecom, interconnecting, inter alia , the ground stations of 
Bizerta and Marseille99; 
 KELTRA-2, laid in 2007 and co-managed by Tunisie Telecom, which interconnects the 
two ground stations of Kélibia and Trapani wi th a transfer capacity of twice 10 gigabits 
per second; 
 HANNIBAL, 170 km long, between the ground stations of Kélibia and Trapani and with a 
capacity of 3.2 terabits per second, is the first 100% Tunisian cable, belongs to Tunisie 
Telecom, and was laid in 2009; 
 Didon, jointly operated by Orange Tunisia and Ooredoo and linking the cities of 
Mazara del Vallo and Kélibia, came into operation on 18 September 2014; and 
 In 2013, authorization was also given to us e the broadband backbone network controlled 
by the public service operators, such as STEG and the SNCFT.100  
4.198.  Authorization is required to provide Intern et services (internet service provider (ISP)). All 
suppliers must use the fixed lines of one of the fixed-telephony licence holders in Tunisia. 
4.199.  The use of Voice over Internet Protocol (VoIP) has been possible since 2008. Additional 
efforts now still need to be made to open up the telecommunications markets to competition and 
to promote competition in fibre optic networks. The measures that could increase competition 
include: 
 reducing the wholesale prices for access; 
 effective local loop unbundling; and 
 increasing competition for international communications, which could result from the 
arrival of Lycamobile. 
4.200.  In March 2015, a public consultation was launched by the INT within the context of the 
implementation of the recommendations of the project "Digital Tunisia 2018", especially those 
relating to the introduction of very high speed broadband in Tunisia with a view to discussing the implications for competition, in particular the procedures for allocating 4G licences.
101 According to 
the authorities, the number of operators is determined in accordance with the size of the market 
and the availability of resources (frequencies). The decision with regard to new licences is taken by the Government following a desirability study. 
4.9.3  Universal service 
4.201.  According to the INT, the aim of univer sal service (US) is to make telecommunications 
s e r v i c e s  a c c e s s i b l e  t o  a s  m a n y  p e o p l e  a s  p o s s i b l e  a t  a n  a f f o r d a b l e  p r i c e .  T h e  e x t e n t  o f  t h e  universal service is determined by the Order of  the Minister of Information and Communications 
Technologies of 30 December 2013, made after taking the advice of the INT. Universal service 
projects are financed from the ICT developmen t fund in conformity with Decree No. 2013-5199 of 
12 December 2013. 
4.9.4  International commitments 
4.202.  Tunisia’s telecommunications services, as defined in its sectoral commitments under the 
GATS, concern point-to-point local telephone distri bution; packet-switched data transmission (local 
service); frame relay services; telex, mobile tele phony, digital cellular telephony, paging and 
teleconferencing. Tunisia’s commitments do not mention any non-local telecommunications 
                                               
99 INT Decision No. 165/2013 dated 15 November 2013 amending Decision No. 67/2012 of 
4 October 2012. Link on the INT website: http://www.intt.tn/fr/index.php?home . 
100 INT Decisions Nos. 149 and 150 dated 13 June 2013. Links on the INT website: 
http://www.intt.tn/upload/txts/fr/d%C3%A9cision_150_sncft.pdf ; and  
http://www.intt.tn/upload/txts/fr/d%C3%A9cision_149_steg.pdf . 
101 Viewed at: http://www.mincom.tn/fileadmin/PDF/Docs-Tunisie-Digitale-2018/20140529-Tunisie-
Digitale-2018-0-Projet-de-PNS-Booklet-vF.pdf; and http://tunesien.ahk.de/fileadmin/ahk_tunesien/04 
_PR_Service/NL_2015/06_2015/20152705-Code_d_investissement-FR-V0.8.pdf . WT/TPR/S/341 • Tunisia 
 
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  services (long distance or international, satellite services). Tunisia has not annexed the reference 
document on basic telecommunications to its Schedule of Commitments. Nor do its commitments appear to include the provisions of the WTO Annex on telecommunications services relating, inter alia , to leased circuits. 
4.203.  Moreover, Tunisia has undertaken to e liminate all limitations on market access and 
national treatment ("none" for services in general), since at least 2003. On the other hand, for modes 1 and 3, market access is possible only "through the Tunisian public telecommunications 
network".
102 Tunisia's GATS commitments further stipulate that companies operating in the 
telecommunications sector must be 51%-owned by Tunisians or by companies governed by Tunisian law or offshore companies. Foreign equity in Tunisie Telecom may be limited to a maximum of 10% depending on the commitments; it is currently 35% (Section 4.9.1). 
4.204.  In its Schedule, Tunisia also notified the obligation on any supplier to serve certain areas 
with telephony, to supply rural telecommunications services, to supply distress telecommunications services and to contribute to the national training and research endeavour in 
the telecommunications field. 
4.205.  In 2015, there were negotiations with a view to a deep and comprehensive free trade 
agreement (DCFTA) with the EU. In January 2014,  the European Commission announced support 
for the INT to develop its capacity to regulate the electronic communications sector (and postal 
services) and its regulatory framework, in accordance with EU best practice.
103 
4.9.5  Telecommunications-related services 4.206.  Under the Investment Code, certain telecommunications-related activities are said to be 
"free", i.e. foreigners may provide them withou t being subject to the minimum Tunisian capital 
requirement of 51% of the total capital. This applies to the following activities: 
 electronic and telecommunications installation; 
 e-mail services; 
 video-text services; and 
 data banks and telematics services. 
4.207.  In particular, there has been a strong ex pansion in call centres and the branch’s annual 
turnover increased tenfold during the period 2005-2015, to reach around €250 million per annum. A total of 125 call centres provide jobs for 18,000 pe ople. They mainly serve French-, Italian- and 
English-speaking customers. Some 20 foreign ente rprises account for two thirds of the jobs in 
Tunisia, including Teleperformance, the global leader in the sector with more than 
300,000 employees worldwide, including 6,000 in T unisia; Convergys, the American leader in the 
sector with over 100,000 employees, including 2,500 in Tunisia; and Almaviva, the Italian leader 
with over 35,000 employees, including 500 in Tunisia. 
4.9.6  Telecommunications equipment 4.208.  Tunisia did not participate either in the negotiations leading to the Ministerial Declaration 
of 1996 on Trade in Information Technology Prod ucts (Information Technology Agreement (ITA)), 
which envisaged the elimination of all customs duties on around 200 products
104, or in the 
negotiations leading to the expansion of the range of products to which that Declaration applied. The customs duties maintained by Tunisia on prod ucts covered by the ITA, which reached 30% in 
2005, are currently 20% at most for finished products and zero for semi-finished products and raw 
materials, as well as for finished products from countries with preferential agreements such as the EU. 
                                               
102 I-TIP database, viewed at: http://i-tip.wto.org/services/default.aspx . 
103 Viewed at: http://www.formez.eu/node/1632 . 
104 These negotiations, initiated in June 2012, have made it possible to include 201 additional products 
in the list and to eliminate customs duties on these products. WT/TPR/S/341 • Tunisia 
 
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  4.10  Postal services 
4.209.  The supply of postal services is managed mainly by the Tunisian Post Office, a 
non-administrative public corporation which began operating in January 1999.105 It employs more 
than 9,700 people. Its network consists of 1,114 post offices, specialized agencies (parcels and 
courier services), mobile post units and distributi on centres. The activities of the Tunisian Post 
Office include: 
 the collection, transport and distribution of the various types of mail and other postal 
items; and 
 the operation and supply of financial services  (post office savings and current accounts, 
postal orders, money transfer, foreign exchange, collective investment schemes (SICAVs), etc.). 
4.210.  The Tunisian Post Office has a statutory monopoly on the handling of mail (under 1 kg), 
whereas the supply of other services is open to competition. Under the support programme for the Association Agreement and the Transition Proc ess (P3AT) concluded between the Tunisian 
Government and the EU, the Ministry of Communication Technologies and the Digital Economy has 
initiated procedures for promoting postal develo pment, improving the regulatory and operational 
functions, and establishing objective, transparent and non-discriminatory conditions relating to the 
exercise of the postal activity. An institutiona l twinning project begun in June 2015 is aimed at 
establishing legal, regulatory and institutional frameworks in conformity with Tunisia’s international commitments (for example, the Acts of the Universal Postal Union). 
4.11  Professional and business services 
4.211.  Professional and business services are essential to international trade and investment. 
Consequently, their quality has a direct impact on the competitiveness of exports of goods and services. As Tunisia is a country rich in well-qualified and bilingual human resources and 
internationally competitive in certain professional and business services (accountancy, auditing, 
engineering, and medicine, for example), these are dynamic activities with a good export 
potential. 
4.212.  The trade regime in these sectors reflects two priorities that might appear partially 
contradictory. Indeed, professional services and other services provided for business are mainly 
perceived as having to be protected from foreig n competition, in order to preserve local jobs; 
accordingly, there is a whole series of provisions that restrict foreign competition. At the same 
time, Tunisia is currently negotiating market access to these sectors with the EU, within the 
context of the DCFTA, in order to develop their export potential. As this trade is largely based on the movement of natural persons, the providers of these services (for export) are particularly 
affected by regulations which restrict such move ment (mode 4 in the terminology of the GATS). 
Greater openness to foreign professionals coul d have a considerable  beneficial effect. 
4.213.  Foreign companies have set up in Tunisi a to provide a good number of these services 
under mode 3, mainly by undertaking to derive more than half of their turnover from exporting, in 
particular as subcontractors of European engineer ing, architectural and other firms, but with local 
teams which must be Tunisian. As a general rule, all foreign investment in services activities, other than those which are wholly export-oriented, are su bject to prior approval if participation exceeds 
50% of the company’s capital (Table 4.15). Moreover , many activities are subject to authorization 
or "specifications" under legislation which, de facto , also restricts access to the Tunisian market for 
foreign suppliers (Section 2.5.2).
106 
                                               
105 Law No. 98-38 of 2 June 1998 on the Postal Code, viewed at: http://www.jurisitetunisie.com/tunisie/ 
codes/poste/post1000.htm . 
106 Ministry of Development, Investment and International Cooperation, Projet du nouveau Code 
d'investissement , viewed at: http://tunesien.ahk.de/fileadmin/ahk_tunesien/ 
04_PR_Service/NL_2015/06_2015/20152705-Code_d_investissement-FR-V0.8.pdf . WT/TPR/S/341 • Tunisia 
 
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  Table 4.15 Professional and business services 
Sectors and 
subsectors 
(CPC category) 
Restrictions on 
foreign capital  
Nationality, 
residence, 
seniority clauses 
Legal texts  
All professional and 
business services other than at export  <50%  Law No. 93-120 of 27 December 1993 enacting the 
Investment Incentives Code (CII) http://www.tunisieindustrie.nat.tn/fr/download/cfga/CODE_FR.pdf  
Legal services (861) <50% N (except 
Algeria, 
Morocco) 
R S Decree-Law No. 2011-79 of 20 August 2011 on the organization 
of the legal profession, which repealed and replaced 
Law No. 1989-87 of 7 September 1989 on the organization of the 
profession of lawyer 
http://www.e-justice.tn/fileadmin/fichiers_site_francais/auxiliaires  
_justice/avocat/Decret-loi2011_79__1_.pdf  
Convention on mutual assistance and judicial cooperation between 
Tunisia and Algeria of 26 July 1963 
Convention on judicial mutual assistance, exequatur and 
extradition concluded between the Tunisian Republic and the 
Kingdom of Morocco on 17 February 1966 
Law No. 98-65 of 20 July 1998 on law societies 
Law No. 94-60 of 23 May 1994 on the organization of the 
profession of notary 
http://www.e-justice.tn/fileadmin/fichiers_site_francais/auxiliaires  
_justice/notaires/L_1994_60.pdf  
Law No. 95-29 of 13 March 1995 on the organization of the 
profession of bailiff 
http://www.e-justice.tn/fileadmin/fichiers_site_francais/auxiliaires  
_justice/huissier_justice/L_95_29.pdf  
Accounting, auditing 
services (862) <50% N R S  Law No. 88-108 of 18 August 1988 revising the legislation on the 
profession of char tered accountant and Decree No. 89-541 of 
25 May 1989 on the organization and functioning of the Tunisian Association of Chartered Accountants 
http://www.legislation.tn/sites/default/files/fraction-journal-
officiel/2006/2006F/055/TF20063994.pdf  
Law No. 2002-16 on the organization of the profession of 
accountant http://www.jurisitetunisie.com/tunisie/codes/com-comptes/L02-
0016.htm  
(as amended by Law No. 2004-0088 of 31 December 2004 
http://www.jurisitetunisie.com/tunisie/codes/com-comptes/L04-
0088.htm ) 
Order of 22 May 2003 establishing the list of diplomas authorizing 
enrolment in the register of the Tunisian Company of Accountants 
http://www.legislation.tn/sites/default/files/fraction-journal-
officiel/2003/2003F/043/TF20033844.pdf  
Taxation services (863) <50% N Law No. 60-34 of 14 December 1960 on the approval of tax 
advisers 
http://www.impots.finances.gov.tn/formulaires/formulaires/cahier
_charges/charge_conseiller_fiscal1_fr.pdf  
(as supplemented and amended by Law No. 2001-91 of 
7 August 2001 
http://www.cmf.org.tn/pdf/textes_ref/reglementations/Version_F
R/ste_inves/loi_2001-91_070801_fr.pdf  
Architectural services 
(8671) <50% N R S    
Engineering services (8672) <50% N R S  Convention with Morocco  
Integrated engineering 
services (8673) <50% N R S    
Urban planning and 
landscape architectural 
services (8674) <50% N R S    
Medical and dental services 
(9312) <50% N R S    
Veterinary services (932) <50% N R S    
Midwifery, nursing, 
physiotherapy and 
paramedical services (93191) <50% N R S
  
Computer and related 
services <50%  CII 
844    
Other services (845+849)    WT/TPR/S/341 • Tunisia 
 
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Sectors and 
subsectors 
(CPC category) 
Restrictions on 
foreign capital  
Nationality, 
residence, 
seniority clauses 
Legal texts  
Research and 
development services 
(851-3)    
Real estate services  
Real estate services 
involving own or leased 
property  
Real estate services on a 
fee or contract basis (821, 
822) >50% NR Law No. 81-55 of 23 June 1981 on the organization of the 
profession of real estate agent 
 
Law No. 2001-66 of 10 July 2001 on the cancellation of 
administrative authorizations issued by the services of the 
Ministry of Trade, and in particular Article 2 thereof 
 
Order of the Minister of Trade of 26 July 2001 approving the 
specifications for the practice of the profession of estate agent 
Rental/leasing services 
without operators (Rental/leasing services relating to ships, aircraft, 
other transport equipment, 
other equipment) (831)  >50%   
 
Other business services >50%   
Advertising services (871)   Law No.  71-22 of 25 May 1971 on the organization of the 
profession of advertising agent 
 
Law No. 2010-13 of 22 February 2010 amending Law No. 71-22 of 25 May 1971 on the organization of the profession of advertising agent  
Decree No. 2011-2913 of 7 October 2011 establishing the 
conditions and procedures for granting and withdrawing approval for the practice of the profession of advertising agent 
Note: N: Tunisian nationality clause. 
 S: Tunisian nationality seniority clause (for exampl e: to have been Tunisian for at least five years). 
 R: Tunisian residence requirement. 
Source: WTO Secretariat, based on information provided by the authorities. 
4.214.  Domestic auditing firms make use of the trade names of international firms (for example 
Big 4, see below). This affiliation requires compliance with extremely exacting specifications with a 
view to obtaining accreditation from the network concerned and thus be able to make use of its trade name. In general, there is no capital linkage between the domestic firms that make up these networks. Domestic firms must also pay a royalty to the international network for their affiliation. 
The authorities have pointed out that an ongo ing reform process is designed to upgrade 
accountancy services and the auditing professi on with a view to opening them up to the 
international market. Tunisia applies accounting standards very similar to the International 
Financial Reporting Standards (IFRS), which could represent a comparative advantage for Tunisian 
professionals on other markets that apply these standards. 
4.215.  Among the developments noted since 2005, th e profession of lawyer was the subject of a 
Decree-Law published in 2011, which did not materially change the market access conditions for 
foreigners. To be called to the bar and be able to practice in Tunisia, it is necessary to have been Tunisian for at least five years and to reside in Tunisia (Table 4.16). Foreign lawyers and law firms registered in Tunisia may provide only legal consultancy services, since the legislation governing 
the profession of lawyer does not preclude the provision of legal consultancy services by foreign 
lawyers and law firms. 
4.216.  The authorities have explained that the tw o laws governing the profession of notary, on 
the one hand, and that of bailiff, on the other, ar e in process of being reviewed by the Ministry of 
Justice, at the request of these professions follow ing the Revolution. In rare cases, foreigners may 
practice provisionally, provided that they have the agreement of the Minister and of the competent 
professional association, subject to reciprocity agreements between Tunisia and the countries of 
which they are nationals. WT/TPR/S/341 • Tunisia 
 
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Agency for the Promotion of Industry and Innovation (APII) (2014), Les Industries Electriques, 
Electroniques et de l'Electroménager en Tunisie . Viewed at: 
http://www.tunisieindustrie.nat.t n/Fr/download/CE PI/mono_iee.pdf  
 
African Development Bank (2012), Distortions to Agricultural Policy Incentives in Tunisia: A 
Preliminary Analysis. Viewed at: http://www.afdb.org ; and World Bank (2015), Unleashing the 
Potential of Agriculture to Boost Growth in Interior Regions. Viewed at: 
http://www.banquemondiale.org/con tent/dam/Worldbank/document/ MNA/tunisia_report/the_unfin
ished_revolution_eng_chap9.pdf  
 
World Bank (2016a), Doing Business Indicators . Viewed at: http://www.doingbusiness.org  
 
World Bank (2016b). Viewed at: http://www.doingbusiness.org/rankings  
 
International Olive Council (IOC) (2015), International Olive Oil Production Costs Study. Viewed 
at: http://www.internationaloliveoil.org/estaticos/view/137-lists-of-exporters-
importers?lang=en_US  
 
Eby Konan, D. and Maskus, K. (1999), Étude d'impact de la libéralisation du commerce des 
services sur l'économie tunisienne, final report, phase II, Ministry of International Cooperation and 
Foreign Investment, November. 
 Food and Agriculture Organization of the United Nations (FAO) (1997), Parité entre hommes et 
femmes et participation à la planification du développement agricole – Leçon de Tunisie , "Contexte 
général de la Tunisie". Viewed at: http://www.fao.org/Gender/Sta tic/CaseSt/Tun/tun-f-01.htm  
 
International Monetary Fund (IMF) (2015), Tunisia: 2015 Article IV Consultation, Sixth Review 
under the Stand-By Arrangement, and Request for Rephasing-Press Release; Staff Report; and Statement by the Executive Director for Tunisia . Viewed at: 
https://www.imf.org/external/p ubs/cat/longres.aspx?sk=43341.0  
 
German agency for internatio nal cooperation (GIZ) (2014), Analyse du cadre règlementaire de 
l'accès au réseau des producteurs d'électricité à partir d'énergies renouvelables en Tunisie . Viewed 
at: http://www.giz.de/en/downloads/giz2014-fr-energies-renouvables-tunisie.pdf  
 
National Institute of Statistics in collaboration with the Centre for Social Research and Studies and 
with technical support from the African Development Bank (2013), Analyse de l'impact des 
subventions alimentaires et des programmes d'assistance sociale sur la population pauvre et vulnérable . Viewed at: 
http://www.cres.tn/uploads/tx_wdbiblio /rapport_impact_des_subvention_01.pdf  
 
Organisation for Economic Co-operation and Development (OECD) (2012), OECD Investment 
Policy Reviews - Tunisia . Viewed at: http://www.oecd-ilibrary.org/fi nance-and-investment/oecd-
investment-policy-reviews-tunisia-2012_9789264179172-en  
 
OECD/European Commission/European Training Foundation (ETF) (2014), SME Policy Index: The 
Mediterranean Middle East and North Africa 2014: Implementation of the Small Business Act for 
Europe , OECD Publishing. Viewed at: http://www.oecd-ilibrary.org/fi nance-and-investment/sme-
policy-index-the-mediterranean-middle-east-and-north-africa-2014_9789264218413-en  
 
OECD (2015), Les partenariats public-privé en Tunisie: Analyse des cadres juridique et 
institutionnel. Viewed at: http://www.oecd.org/fr/daf/inv/politi ques-investissem ent/PPP-Tunisie-
Volume-2.pdf  
 
Oxford Business Group (2016), "The Report – Tunisia 2016". Viewed at: http://www.oxfordbusinessgroup.com  
 
 WT/TPR/S/341 • Tunisia 
 
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  APPENDIX TABLES 
Table A1. 1 Structure of imports, 2005, 2010-2014 
 (US$ million and %) 
 2005  2010  2011  2012 2013 2014  
World (US$ million) 13,174  22,215  23,952  24,471 24,266 24,732  
 (percentage share)  
Total primary products 27.8  27.7 32.0 32.1 33.5 33.2  
  Agriculture 11.1 11.5 13.3 11.0 12.4 11.6 
    Food 8.5  9.4 11.3 9.1 10.6 9.7  
     0412 Other wheat (including spelt) and meslin, unmilled  1.1 1.1 1.4 0.8 1.2 1.2 
     2222 Soya beans 0.0  0.9 1.0 0.7 1.2 1.0  
     0449 Othe r 0.7 0.9 1.1 1.0 1.0 0.9 
     0411 Durum wheat, unmilled 0.2  1.1 0.9 0.4 0.9 0.9  
     Agricultural raw materials  2.6 2.1 2.0 2.0 1.8 1.9 
  Mining 16.7  16.2 18.7 21.0 21.1 21.6  
    Ores and other minerals 1.5 1.1 1.0 1.2 1.0 1.0 
    Non-ferrous metals 1.5  2.5 2.9 2.4 2.3 2.3  
      6824 Copper wire 0.8 1.4 1.9 1.5 1.4 1.3 
    Fuels 13.7  12.6 14.8 17.4 17.8 18.3  
      3449 Gaseous hydrocarbons in the gaseous state, n.e.s.  0.8 1.6 2.1 3.8 4.2 5.4 
      3330 Petroleum oils and oils obtained from bituminous 
minerals, crude 3.3 0.7 1.1 3.5 3.9 3.6  
     3425 Butanes, liquefied 0.0 1.2 1.3 1.3 1.2 1.2 
Manufactures 72.0  72.3 67.9 66.1 66.4 66.7  
  Iron and steel 4.3 4.1 3.9 3.1 3.2 3.4 
  Chemicals 10.5  10.4 10.6 11.0 11.8 11.4  
     5429 Medicaments (including veterinary medicaments), 
n.e.s. 1.5 1.6 1.7 1.8 2.0 1.8 
     5711 Polyethylene 0.7  0.7 0.7 0.8 0.9 0.8  
  Other semi-manufactures 6.3 6.7 6.5 6.3 6.4 6.7 
  Machinery and transport equipment 28.8  34.9 31.2 31.9 30.6 30.8  
    Powe r-generating machinery  0.6 0.8 0.8 0.9 0.9 1.3 
    Other non-electrical machinery 8.1  9.6 7.8 7.4 7.6 7.5  
     Agricultural machinery and tractors 0.4 0.4 0.3 0.4 0.4 0.4 
    Office machines and telecommunications equipment  4.5 6.0 6.5 5.7 4.9 4.4  
    Other electrical machinery  7.1 8.5 8.5 7.3 7.8 8.0 
     7725 Electrical apparatus for electrical circuits, for a 
voltage not exceeding 1,000 V 1.9 1.7 1.9 1.6 1.7 1.7  
     7728 Parts suitable for use with the apparatus falling 
within subgroups 772.4, 772.5 and 772.6 1.5 1.6 1.6 1.3 1.5 1.5 
     7731 Wire, cable and other electric conductors  1.6 1.8 1.7 1.4 1.5 1.5  
    Automotive products 6.7 7.3 5.9 7.0 7.1 7.3 
     7812 Motor vehicles for the transport of persons, n.e.s.  3.0 3.5 2.6 3.3 3.4 3.3  
     7821 Motor vehicles for the transport of goods  1.5 1.5 1.4 1.9 1.8 2.0 
     7843 Other parts of the vehicles of groups 722, 781, 782 
and 783 1.2 1.1 1.0 0.9 1.0 1.1  
    Other transport equipment  1.7 2.6 1.6 3.5 2.4 2.4 
     7929 Parts, n.e.s. (not including tyres, engines and 
electrical parts), of the goods of group 792 0.2 0.4 0.5 0.6 0.9 1.0  
  Textiles 12.2 8.3 8.5 6.9 7.0 7.0 
     6524 Other woven fabrics, containing 85% or more by 
weight of cotton, bleached, dyed, printed or otherwise finished, weighing more than 200 g/m2 3.8
 2.4 2.1 1.5 1.5 1.6  
  Articles of apparel and clothing accessories 4.3 2.4 2.3 1.9 1.9 2.0 
     8461 Clothing accessories (other than those for babies), 
not knitted or crocheted 1.8 1.3 1.2 0.9 0.9 1.0  
 Other consumer goods 5.5 5.5 5.0 5.0 5.4 5.5 
 8939 Articles of plastics, n.e.s.  0.9 1.0 0.9 0.8 0.9 0.9  
Other 0.2 0.1 0.0 1.9 0.1 0.1 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev. 3) and 
data provided by the Tunisian authorities for 2014. 
 WT/TPR/S/341 • Tunisia 
 
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  Table A1. 2 Structure of  exports, 2005, 2010-2014  
(US$ million and %) 
 2005  2010  2011  2012 2013 2014  
World (US$ million) 10,494  16,427  17,847  17,007 17,061 16,733  
 (percentage share)  
Total primary products 25.1  24.0 26.8 28.3 26.9 23.1  
  Agriculture 11.0 8.2 10.6 9.8 10.2 8.4 
    Food 10.4  7.7 10.1 9.3 9.7 7.9  
     4214 Olive oil and other oil obtained from olives  3.6 2.0 1.7 2.3 3.0 1.8 
     0579 Fruit, fresh or dried, n.e.s. 1.1  1.4 1.3 1.4 1.6 1.6  
    Agricultural raw materials 0.6 0.5 0.5 0.5 0.5 0.5 
  Mining 14.1  15.7 16.2 18.5 16.7 14.8  
    Ores and other minerals 1.0 1.1 1.0 1.1 1.0 1.1 
    Non-ferrous metals 0.2  0.4 0.6 0.6 0.5 0.5  
    Fuels 12.9 14.2 14.6 16.8 15.2 13.2 
     3330 Petroleum oils and oils obtained from bituminous 
minerals, crude 10.4 12.7 12.8 11.0 10.2 8.6  
Manufactures 74.9 76.0 73.2 71.3 73.1 76.9 
  Iron and steel 0.7  1.2 0.9 0.8 0.7 0.6  
  Chemicals 9.4 10.9 7.0 8.7 8.8 8.5 
     5629 Fertilizers, n.e.s. 2.4  3.3 1.3 1.9 2.2 1.6  
     5223 Inorganic acids an d inorganic oxygen compounds  2.1 2.2 1.3 1.8 1.4 1.5 
     5622 Mineral or chemical fertilizers, phosphatic, n.e.s.  1.6 1.7 1.3 1.3 1.3 1.4  
  Other semi-manufactures 5.1 5.5 4.5 4.7 5.2 5.6 
  Machinery and transport equipment 19.2  28.5 31.2 30.5 31.3 34.3  
    Powe r-generating machinery  0.1 1.4 1.3 1.4 1.4 1.7 
     7163 Motors (other than motors of an output not exceeding 
37.5 W) and generators, alternating current 0.0 0.9 0.9 0.9 1.0 1.1  
    Other non-electrical machinery 1.4 2.3 1.8 2.1 2.1 2.4 
      Agricultural machinery and tractors 0.0  0.0 0.0 0.0 0.1 0.1  
    Office machines and telecommunications equipment  1.6 6.0 6.8 6.3 5.3 5.1 
      7611 Television receivers, colou r 0.0  2.2 3.2 2.9 2.9 2.5  
    Other electrical machinery  12.8 15.2 17.2 16.2 16.9 18.4 
     7731 Wire, cable and other electric conductors  5.6 7.9 9.8 9.6 9.8 10.9  
     7725 Electrical apparatus for electrical circuits, for a 
voltage not exceeding 1,000 V 3.1 3.0 2.3 2.2 2.6 2.7 
     7788 Electrical machinery and equipment, n.e.s.  0.5 1.3 1.5 1.3 1.3 1.4  
    Automotive products 2.7 2.0 2.0 1.9 2.2 2.8 
     7843 Other parts of the vehicles of groups 722, 781, 782 
and 783 1.9 1.4 1.6 1.4 1.7 2.0  
    Other transport equipment  0.6 1.6 2.2 2.7 3.4 4.0 
     7929 Parts, n.e.s. (not including tyres, engines and 
electrical parts), of the goods of group 792 0.0 0.4 0.8 1.4 1.9 2.3  
  Textiles 3.1 2.7 2.6 2.5 2.4 2.5 
  Articles of apparel and clothing accessories 29.8  18.8 18.6 16.0 16.4 16.5  
     8458 Other garments, not knitted or crocheted  5.9 3.9 3.5 3.5 3.5 3.6 
     8414 Trousers, bib and brace overalls, breeches and shorts  7.4 3.6 4.1 3.4 3.7 3.5  
     8454 T-shirts, singlets and other vests, knitted or 
crocheted 2.2 2.3 2.3 1.9 1.9 1.9 
     8426 Trousers, bib and brace overalls, breeches and shorts  2.8 1.3 1.2 1.0 1.1 1.2  
     8452 Garments made up of fabrics of subgroup 657.1 or 
headings 657.2, 657.32, 657.33 or 657.34 0.2 1.3 1.2 1.0 1.1 1.1 
  Other consumer goods 7.7  8.4 8.3 8.1 8.2 8.8  
     8514 Other footwear with uppers of leather or composition 
leather 2.4 2.0 1.8 1.6 1.4 1.4 
     8939 Articles of plastics, n.e.s. 0.5  1.1 1.1 1.1 1.1 1.3  
Other 0.0 0.0 0.0 0.4 0.0 0.0 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev. 3) and 
data provided by the Tunisian authorities for 2014. WT/TPR/S/341 • Tunisia 
 
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  Table A1. 3 Origin of imports, 2005, 2010-2014  
(US$ million and %) 
 2005 2010 2011 2012 2013 2014 
World (US$ million) 13,174  22,215  23,952  24,471 24,266 24,732  
 (percentage share) 
  America 5.2  7.0 8.2 7.3 7.3 6.3  
    USA 2.5 4.1 3.7 3.3 3.3 2.9 
    Other America 2.7  3.0 4.5 4.0 4.0 3.3  
     Brazil 1.2 1.2 1.9 1.6 1.3 1.1 
  Europe 73.1  65.1 62.6 58.2 60.6 58.0  
    EU(28) 69.7 61.2 57.8 53.9 56.0 53.0 
      France 23.5  18.9 18.3 16.4 18.3 16.3  
      Italy 20.9 17.6 15.8 14.2 14.5 14.7 
      Germany 8.2  7.6 7.4 6.9 7.2 7.0  
      Spain 5.1 4.6 4.7 4.6 4.6 4.1 
      Belgium 2.6  2.1 1.8 1.7 1.6 1.4  
      United Kingdom 2.2 1.7 1.3 1.3 1.4 1.3 
      Netherlands 1.8  2.0 1.1 1.4 1.1 1.0  
      Greece 0.5 0.5 0.4 0.7 0.5 0.9 
    EFTA 1.1  1.0 1.1 1.1 0.9 1.1  
      Switzerlan d and Liechtenstein 1.1 0.9 1.1 0.9 0.9 1.0 
    Other Europe 2.3  2.9 3.6 3.2 3.6 3.9  
      Turkey 2.3 2.8 3.5 3.2 3.4 3.7 
  Commonwealth of Independent States (CIS) 4.6  6.2 8.6 8.5 7.3 9.5  
      Russian Federation 2.8 4.7 5.7 4.4 2.7 4.2 
      Azerbaijan 0.0  0.0 1.1 2.5 3.2 3.4  
      Ukraine 1.7 1.4 1.4 1.6 1.3 1.7 
  Africa 6.4  5.7 4.2 7.2 8.2 8.6  
      Algeria 1.0 2.8 2.7 4.0 4.9 6.3 
      Egypt 0.5  0.8 0.7 1.0 1.0 0.9  
  Middle East 1.9 1.7 2.0 1.9 2.0 2.1 
      Saudi Arabia 0.8  0.8 0.9 0.9 1.1 1.1  
  Asia 8.0 12.9 12.7 15.0 12.3 13.6 
    China 2.9  6.1 6.1 6.9 6.3 7.2  
    Japan 1.6 1.4 1.2 1.4 1.2 1.1 
    Korea, Rep. of 0.7  1.6 1.0 2.1 0.9 1.1  
    India 0.8 1.3 1.5 1.6 1.3 1.2 
    Other Asia 2.0  2.6 2.9 3.1 2.6 3.1  
  Other 0.9 1.3 1.7 1.9 2.2 2.0 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database and data provided 
by the Tunisian authorities for 2014. WT/TPR/S/341 • Tunisia 
 
- 150 - 
 
  Table A1. 4 Destination of  exports, 2005, 2010-2014 
(US$ million and %) 
 2005 2010 2011 2012 2013 2014 
World (US$ million) 10,494  16,427  17,847  17,007 17,061 16,733  
 (percentage share) 
  America 1.7  3.3 2.4 2.8 3.4 2.0  
    USA 0.9 2.4 1.5 1.9 2.3 1.5 
    Other America 0.8  1.0 0.9 0.9 1.1 0.6  
  Europe 81.7 76.2 78.6 76.7 76.7 77.0 
    EU(28) 80.1  73.3 76.4 71.4 71.3 74.3  
      France 32.9 28.7 30.7 27.0 26.4 28.4 
      Italy 24.0  19.9 21.6 18.9 18.5 19.1  
      Germany 8.4 8.5 9.1 8.2 9.0 10.2 
      United Kingdom 2.7  5.0 2.8 3.1 3.8 4.2  
      Spain 5.5 3.9 4.3 4.3 4.7 3.5 
      Netherlands 2.2  2.2 2.3 3.4 3.6 2.7  
      Belgium 2.7 1.9 1.9 2.1 2.0 1.8 
      Poland 0.1  0.5 0.5 1.1 0.5 1.1  
      Romania 0.1 0.5 0.7 0.7 0.8 0.6 
      Czech Republic 0.1  0.1 0.3 0.5 0.3 0.5  
    EFTA 0.5 1.7 1.3 4.5 4.0 1.7 
      Switzerland and Liechtenstein 0.5  1.6 1.2 4.4 4.0 1.6  
    Other Europe 1.1 1.3 0.9 0.8 1.3 1.1 
      Turkey 1.0  1.3 0.9 0.8 1.3 1.0  
  Commonwealth of Independent States (CIS) 0.1 0.1 0.1 0.2 0.2 0.2 
  Africa 9.0  11.7 11.3 11.9 12.0 11.8  
      Libyan Arab Jamahiriya 4.5 4.5 4.4 4.9 5.1 4.0 
      Algeria 1.7  2.9 2.6 2.9 2.9 3.7  
      Morocco 1.0 1.4 1.3 1.3 1.1 1.1 
      Egypt 0.5  0.6 0.4 0.5 0.4 0.5  
  Middle East 1.4 1.5 1.2 1.1 1.0 1.4 
      United Arab Emirates 0.2  0.5 0.6 0.5 0.4 0.6  
  Asia 2.4 3.6 2.6 3.1 2.5 3.2 
    Bangladesh 0.4  0.5 0.6 0.5 0.8 1.0  
    India 0.9 1.9 0.8 1.1 0.5 0.9 
    China 0.2  0.3 0.2 0.5 0.2 0.4  
    Japan 0.2 0.4 0.6 0.5 0.4 0.3 
    Other Asia 0.7  0.6 0.4 0.5 0.5 0.6  
  Other 3.7 3.5 3.7 4.1 4.2 4.5 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database and data provided 
by the Tunisian authorities for 2014. 
__________