WT/TPR/S/341 /Rev.1  
10 October  2016 
(16-5408) Page: 1/151 
Trade Policy Review Body   
 
TRADE POLICY REVIEW  
REPORT BY THE SECRET ARIAT  
TUNISIA  
Revision  
This report, prepared for the third Trade Policy Review of Tunisi a, has been drawn up by the 
WTO Secretariat on its own responsibility. The Secretariat has, as required by the Agreement 
establi shing the Trade Policy Review Mechanism (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 addresse d 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 was drafted in  Frenc h. WT/TPR/S /341/Rev.1  • Tunisia  
 
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  CONTENTS  
SUMMARY  ................................ ................................ ................................ ........................  7 
1   ECONOMIC ENVIRONMENT  ................................ ................................ ........................  11 
1.1   Main features  of the economy  ................................ ................................ ...................... 11 
1.2   Recent economic developments  ................................ ................................ .................... 16 
1.3   Trade performance  ................................ ................................ ................................ .....20 
1.4   Foreign direct investment  ................................ ................................ ............................ 23 
2   TRADE AND INVESTMENT  REGIME  ................................ ................................ ............  25 
2.1   Overview  ................................ ................................ ................................ ................... 25 
2.2   Institutional framework  ................................ ................................ ............................... 27 
2.3   Trade policy objectives  ................................ ................................ ................................ 28 
2.4   Trade agreem ents and arrangements  ................................ ................................ ............ 29 
2.4.1    World Trade Organization (WTO)  ................................ ................................ ............... 29 
2.4.2    Agreements with the European 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   Investment policy  ................................ ................................ ................................ .......33 
2.5.1    Business environment in Tunisia  ................................ ................................ ................ 33 
2.5.2    Investment restrictions and controls  ................................ ................................ .......... 34 
2.5.3    Investment incentives  ................................ ................................ .............................. 36 
2.5.4    Other tax and customs exemption schemes  ................................ ................................ 36 
2.5.5    International investment agreem ents and conventions  ................................ ................. 37 
3   TRADE POLICIES AND P RACTICES BY MEASURE  ................................ ........................  38 
3.1   Measures directly affecting 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 a ccount ................................ ................................ ........... 50 
3.1.2.6    Duty and tax exemptions and concessions  ................................ ............................... 50 
3.1.2.7    Tariff preferences  ................................ ................................ ................................ ..51 
3.1.3    Rules of origin  ................................ ................................ ................................ ......... 52 
3.1.4    Prohibitions, quantitative restrictions, licensing and prior authorization  .......................... 54 
3.1.5    Contingency measures  ................................ ................................ ............................. 56 WT/TPR/S /341/Rev.1  • Tunisia  
 
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  3.1.5.1    Safeguard measures  ................................ ................................ ............................. 56 
3.1.5.2    Anti-dumping and countervailing measur es ................................ .............................. 57 
3.1.6    Standards and other technical regulations  ................................ ................................ ...58 
3.1.6.1    Standardization, testing and certification  ................................ ................................ .58 
3.1.6.2    Technical controls  ................................ ................................ ................................ .61 
3.1.6.3    Sanitary, phytosanitary and environmental measures  ................................ ................ 64 
3.1.6.3.1    Sanitary and phytosanitary (SPS) measures  ................................ .......................... 64 
3.1.6.3.2    Environmental measures  ................................ ................................ ..................... 66 
3.1.6.4    Marking, labelling and packaging  ................................ ................................ ............ 68 
3.2   Measures directly affecting exports  ................................ ................................ ............... 68 
3.2.1    Procedures  ................................ ................................ ................................ .............. 68 
3.2.2    Export taxes  ................................ ................................ ................................ ........... 69 
3.2.3    Export prohibitions, licences and controls ................................ ................................ ....69 
3.2.4    Export subsidies, promotion and support  ................................ ................................ ....70 
3.2.4.1    Fiscal and foreign 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    Export insurance  ................................ ................................ ................................ ...76 
3.3   Measures affecting production and trade  ................................ ................................ .......77 
3.3.1   State trading, State -owned enterprises and privatization  ................................ .............. 77 
3.3.2    Incentives  ................................ ................................ ................................ ............... 81 
3.3.3    Competition policy and price contr ol ................................ ................................ ........... 82 
3.3.3.1    The new competition law  ................................ ................................ ....................... 83 
3.3.3.2    Price controls ................................ ................................ ................................ ........ 84 
3.3.4    Government 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 SE CTOR  ................................ ................................ .....................  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 production  ................................ ................................ ...........................  101 
4.1.5    Measures affecting exports of agri -food and fishery products ................................ ....... 102 
4.1.6    Measures affecting agricultura l and fishery imports  ................................ ....................  103 
4.1.7    State presence in agri -food trade  ................................ ................................ .............  106 
4.1.8    Developments in certain subsectors  ................................ ................................ .........  107 WT/TPR/S /341/Rev.1  • Tunisia  
 
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  4.1.8.1    Cereals and cereal products  ................................ ................................ .................  107 
4.1.8.2    Sugar  ................................ ................................ ................................ ................  108 
4.1.8.3    Olive oil and seed oil  ................................ ................................ ...........................  108 
4.1.8.4    Beverages and tobacco  ................................ ................................ ........................  109 
4.1.8.5    Meat and 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    Natural gas  ................................ ................................ ................................ ...........  116 
4.3.3    Electricity  ................................ ................................ ................................ .............  117 
4.4   Manufacturing sector  ................................ ................................ ................................  118 
4.4.1    Industrial production policy reforms  ................................ ................................ .........  120 
4.4.2    Developments concerning the industrial trade regime  ................................ .................  121 
4.5   Transport services  ................................ ................................ ................................ .... 123 
4.5.1    Road transport serv ices ................................ ................................ ..........................  123 
4.5.2    Rail transport services  ................................ ................................ ............................  125 
4.5.3    Port services and maritime transport  ................................ ................................ ........  125 
4.5.4    Airport and air transport services  ................................ ................................ .............  127 
4.6   Tourism  ................................ ................................ ................................ ...................  128 
4.7   Insurance services  ................................ ................................ ................................ .... 130 
4.7.1    Overview  ................................ ................................ ................................ ..............  130 
4.7.2    Non-resident (offshore) reinsurance and insurance companies  ................................ .... 132 
4.7.3    Resident insurance companies  ................................ ................................ .................  133 
4.7.4    Auxiliary insurance services  ................................ ................................ ....................  134 
4.8   Banking and oth er financial services  ................................ ................................ ...........  134 
4.8.1    Overview  ................................ ................................ ................................ ..............  134 
4.8.2    WTO commitments  ................................ ................................ ................................  136 
4.8.3    Prudential regulations  ................................ ................................ ............................  137 
4.9   Telecommunications services  ................................ ................................ .....................  138 
4.9.1    Overview  ................................ ................................ ................................ ..............  138 
4.9.2    Market access and regulation  ................................ ................................ ..................  139 
4.9.3    Universal service  ................................ ................................ ................................ ... 141 
4.9.4    Internat ional commitments  ................................ ................................ .....................  142 
4.9.5    Telecommunications -related services  ................................ ................................ ....... 142 
4.9.6    Telecommunications equipment  ................................ ................................ ...............  142 
4.10   Postal services ................................ ................................ ................................ ........  143 
4.11   Professional and business services  ................................ ................................ ............  143 
REFERENC ES ................................ ................................ ................................ ................  147  
APPENDIX TABLES  ................................ ................................ ................................ ....... 148  
 WT/TPR/S /341/Rev.1  • 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 trade 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 -2014 ................................ ................................ ...................... 20 
Chart 1.7 Structure of merchandise 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 activity sector, 2005 -2014 .................. 24 
Chart 3.1 Government revenue, 2014 ................................ ................................ ................... 42 
Chart 3.2 Trend of average customs duty, 2005 -2016 ................................ ............................ 43 
Chart 3.3 MFN applied rates by WTO group 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 ................................ ................................ ................................ ........................ 90 
Chart 4.1 Main imports and exports (agricultural and fishery products), 2005 -2014a .................. 97 
Chart 4.2 Customs duties on agricultural pr oducts, 2005 and 2016  ................................ .......... 98 
Chart 4.3 Exports of fishery products, 2011 -2015 ................................ ................................  112 
Chart 4.4 Tunisia's energy balance, 2005 and 2015  ................................ ..............................  114 
Chart 4.5 Manufacturing industries, 2005 -2014 ................................ ................................ ... 120 
Chart 4.6 Customs duties on non -agricultural products, 2005, 2010 and 2016  .........................  122 
Chart 4.7 Logistics performance index (LPI), 2007, 2010, 2012 and 2014  ...............................  123 
 
TABLES  
Table 1.1 Basic  economic indicators, 2005 and 2010 -2015 ................................ ...................... 12 
Table 1.2 Balance of payments, 2005 and 2010 -2015................................ ............................. 19 
Table 2.1 Trade -related laws an d regulations published since 2005  ................................ .......... 26 
Table 2.2 Regional trade agreements to which Tunisia is party, 2015  ................................ .......29 
Table 2.3 Tunisia's  notifications to the WTO, 2009 -2015 ................................ ......................... 30 
Table 3.1 Revenue from import duties and taxes, 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 le vied solely on imports, 2005 and 2016  ................................ 46 
Table 3.5 Value added tax, 2016  ................................ ................................ .......................... 48 
Table 3.6 Other internal duties and taxes, 2005 and 2016................................ ....................... 49 
Table 3.7 Tariff preferences under the Tunisia -EU Agreement, 2014 or 2016a ............................ 51 
Table 3.8 MFN applied rate and preferentia l rate, 2015  ................................ ........................... 51 
Table 3.9 Preferential rules of origin  ................................ ................................ ..................... 53 
Table 3.10 Products excluded from the free import regime, 2005 and 201 6 ............................... 54 WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Table 3.11 Products subject to pre -importation surveillance in 2015  ................................ ......... 56 
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 regime, 2015  ............................ 71 
Table 3.15 Economic activity parks operational 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 – privatizat ion, 2015 -2016................................ .................. 80 
Table 3.19 Cases dealt with by the Competition Council, 2015  ................................ ................. 84 
Table 3.20 Cost trends for the General Compens ation Fund, 2005 -2015 ................................ ...85 
Table 3.21 Principal methods of awarding government procurement contracts, 2006 -2014 ......... 89 
Table 4.1 Main agricultural crops, 2005 and 2010 -2014 ................................ .......................... 99 
Table 4.2 WTO tariff quotas  ................................ ................................ ...............................  104 
Table 4.3 Unilateral tariff quotas, 2014  ................................ ................................ ...............  104 
Table 4.4 Products subject to Protocol  3 of the Association Agreement with the EU, 2016  .........  105 
Table 4.5 Olive oil exports, 2005 and 2010 -2015 ................................ ................................ . 109 
Table 4.6 Beer, tobacco and wine, production and trade, 2005 and 2010 -2014 ........................  110 
Table 4.7 Natural gas tariffs net of tax, 2016 ................................ ................................ ....... 116 
Table 4.8 Electricity production, 2000 -2015 ................................ ................................ ........  117 
Table 4.9 Electricity tariffs, high and medium voltage, April  2016 ................................ ...........  118 
Table 4.10 Exports of manufactures, 2005 and 2010 -2014 ................................ ....................  118 
Table 4.11 Indicators for the main ports, 2015  ................................ ................................ .... 125 
Table 4.12 Tourism: number of arrivals and earnings, 2006 and 2010 -2015 ............................  129 
Table 4.13 Banking system indicators, 2014 -2015 ................................ ...............................  135 
Table 4.14 Telecommunication indicators, 2005, 2010 and 2013 -2015 ................................ ... 139 
Table 4.15 Professional and business services  ................................ ................................ ..... 144 
 
BOXES  
Box 1.1 Foreign exchange legislation specific to offshore activities  ................................ ........... 15 
Box 3.1 Goods and services subject to administered o r authorized prices  ................................ ..85 
Box 4.1 Projects for the reform of the insurance sector, 2016  ................................ ................  131 
Box 4.2 Statistical overview of insuran ce services  ................................ ................................  132 
Box 4.3 Recent amendments to the legislation governing insurance in Tunisia, 2015  ................  133 
 
APPENDIX TABLES  
Table A1. 1 Structure of imports, 2005 and 2010 -2014 ................................ .........................  148 
Table A1. 2 Structure of exports, 2005 and 2010 -2014 ................................ .........................  149 
Table A1. 3 Origin of imports, 2005 and 2010 -2014 ................................ .............................  150 
Table A1. 4 Destination of exports, 2005 and 2010 -2014 ................................ ......................  151 WT/TPR/S /341/Rev.1  • Tunisia  
 
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  SUMMARY  
1. In spite of the socio -political c risis that hit Tunisia  at the end of 2010 and the disruptions 
that followed, including the series of attacks culminating in 2015, econom ic 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 the 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 l ast trade policy review (TPR) 
in 2005, and was not included in the far -reaching 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 guilloti ne" 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 particularly when it comes to cross -border trade.  
3. The Government embarked on a r eform 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 p rovisions, 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, a nd imposes stricter sanctions for anti -competitive practices. However, 
numerous goods and services are still excluded from the free pricing regime because they are 
considered to be "essential" goods subsidized by the state. They include bread and other foo d 
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 strug gling 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 provi ding 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 t hese 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 in volved 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 entitie s 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 inc lude tourism and the "wholly exporting" industries WT/TPR/S /341/Rev.1  • Tunisia  
 
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  that are open to foreign presence, in particular activities such as hotels, electric cabling, electronic 
and electrical equipment, parts and accessories of motor vehicles, and textiles and clothing.  
7. Genera lly speaking, exporting from Tunisia continues 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 petro leum 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 pro ducts that have already benefit ed 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 in centives 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 aut omatic 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 A rab 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, wi th the exception of a preferential 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 through the single window, Tunisie Trade Net, 
the introduction of digital signatures, and electronic payment of duties and taxes hav e 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 a vailable: "fiscal privilege" was requested for 
42% of customs declarations in 2015. These various 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 so lely 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/Rev.1  • Tunisia  
 
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  abolished. In c ertain 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 alcoh ol, 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 info rmal 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. Moreover, a 1 0% tax on account is levied on imports as income or corporation tax. 
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 enco uraged 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 nat ional 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 concern ed.  
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 wholesal e 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 trade regime", chiefly for non -commercial reasons. 
These products require import or export authorizations. 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 pr ior 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 competi tiveness 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 wi th 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 reduc e 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 sanita ry 
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 and 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.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  20. In 2012  Tunisia acceded to the Hague Agreement Concerning the International Registration 
of Industrial Designs, and in 2013 to the Protocol to the Madrid Agreement Concerning the 
International Registration of Marks. It signed the Geneva Act of the Lisbon Agreement on 
Appellations of Origin and Geograph ical 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/Rev.1  • Tunisia  
 
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  1  ECONOMIC ENVIRONMENT  
1.1  Main features of the economy  
1.1.  As the history o f 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 Afri ca, 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 improve d 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 2014
Unemployment, total (% of total population, RH scale)
Tunisia
Thresholds  of high and very high human development%
 
Source:  Online information from UNDP, viewed at: http://hdr.undp.org/en/data ; and World Bank, 
World  Development Indicators , viewed at: 
http://databank.worldbank.org/data/rep orts.aspx?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 relativel y 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 and electric cabling, followed by textiles and 
                                                
1 Online information from the United Nations, Human Development Indicators . View ed at:  
http://www.undp.org . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  clothing, and the food industry, have also contracted, partic ularly in the clothing area. Only the oil 
and natural gas sector has grown in value -added terms (Table  1.1). 
Table 1.1 Basic economic indicators, 2005  and 2010 -2015  
 2005  2010  2011  2012  2013  2014  2015  
Miscell aneous         
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 goo ds 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 leather  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 nat ural 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 
  Water  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 repair  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/Rev.1  • 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 (in cluding 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 sector         
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 stock  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 ser vice  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/Rev.1  • 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 i ncome 
(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 N ational Institute of 
Statistics, viewed at: http://www.ins.nat.tn/indexfr.php ; online information from 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_conte nt&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.aspx?source=World%20Development%20Indicators  
(database accessed in February  2016); UNCTADstat, viewe d at: 
http://unctadstat.unctad.org/FR/Index.html  (database accessed in February  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 pe r 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 young 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
-3.0-2.0-1.00.01.02.03.04.05.06.07.08.0
2005 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 d ata from the National Institute of Statistics , viewed 
at: http://www.ins.nat.tn/indexen.php ; and information provided by the Tunisian authorities.  
                                                
2 Online information from the World Bank . Viewed at: http://data.worldbank.org/data -catalog/world -
development -indicators . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  1.5.  Although investment is recognized by the national authoritie s as capable of creating jobs, 
foreign investment in particular responds only weakly to the multiple incentive measures put in 
place to attract it. This is due to the Government's large presence in various economic activities in 
which it holds a monopoly o r 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 produ cts, 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 
advantag es 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 trade 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 , supp lemented by 62 enabling texts most of which date 
back at least 20 years (Box 1.1), has played a major ro le 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 inter national transactions (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 manufacturing 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 considered as "authorized intermediari es" 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 curre ncies 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 in clude 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 mu st also 
observe a limit on their internal foreign -exchange position at least equal to two  thirds of the 
regulatory limit. These reforms, implemented in 20165, should make it possible to ensure market 
liquidity more effectively, make foreign exchange more r eadily available, and reduce the 
prevalence of parallel markets.  
Box 1.1 Foreign exchange legislation specific to offshore activities  
1. Laws containing foreign -exchange provisions applicable to non -resident com panies  
 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 establis hing the regime governing the activities of international 
trading companies  
 Hydrocarbons Code  
 Law No.  2001-94 of 7  August  2001 on health establishments providing services exclusively to 
non-residents  
 Mining Code  
2. Regulations governing non -resident accoun ts 
 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  
                                                
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 IM F Articles of Agreement in 1993.  
5 See BCT Circular 2016 -1. Viewed at: http://www.apbt.org.tn/reglementation.php?code=46 . WT/TPR/S /341/Rev.1  • Tunisia  
 
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   Circular to non -resident banks No.  86-05 of 25  February  1986 on the excha nge of foreign currency 
banknotes and coins  
 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 t he granting by resident banks of short -term credits 
in dinars to non -resident enterprises 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 na tionality  
 Circular No.  2011-21 of 26  December  2011 on accounts in Tunisian dinars for non -resident 
individuals of Libyan nationality  
 Foreign Exchange Notice of the Minister of Finance on the constitution of accounts in foreign 
currency and Tunisian dinars for non -resident 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 capital 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 sh ort-term credits 
in dinars to non -resident enterprises 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  Janua ry 2000 
 Foreign Exchange Notice of the Minister 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 risk 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 defi cit 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 auth orities 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. The scheduled reforms will be implemented chiefl y 
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 ef fort 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 measur es 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, parti cularly 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 mar ket 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 majorit y WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Tunisian -owned firms, and most professional services). Consequently, foreign ownership is 
restricted to minority shareholdings.  
1.12.   Despite the socio -political crisis, Tunisia has recorded a strong budgetary performance 
which has helped maintain its macroeco nomic 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 vulner able 
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 id entification 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 
produc ts are manufactured locally; consumption tax ( excise duty) (Section 3.1.2.5); payment on 
account of personal income tax (IRPP) or corporation tax (IS, Section 3.1.2.5); registration fees 
and stamp duties , which apply  to real estate transactions; local taxe s; 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 burden, which was 22.5 % of GDP in 2014. The 
2014 Finance Law reduced the IS rate for fir ms serving the domestic market to 2 5%; 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 a lso 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 
Treasu ry bonds. To curb the sharp rise in consumer credit resulting from negative real interest 
rates in 2012 -2014, in late 2012 the BCT instituted a 50 % compulsory reserve requirement on all 
increases in outstanding consumer credit in relation to the end -Septem ber 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 c redit information office has been set up in the BCT, and "credit bureaux" were 
being implemented in April  2016. These should enable lenders to obtain information on their 
borrowers' financial situation, and thus help to increase access to financing. Financ ial 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 situation 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 ra te depreciated by around 1.6 % per year 
(Table  1.1). 
                                                
6 World Bank  (2016).  
7 OECD (2014).  WT/TPR/S /341/Rev.1  • 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 ex perienced 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, v iewed at: http://www.bct.gov.tn/bct/siteprod/stat_index.jsp ; and 
information provided b y the Tunisian authorities.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Table 1.2 Balance of payments, 2005  and 2010 -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 authorities ; and Central Ban k 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 it s 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 level of Tunisia's reserves above four months' 
imports. Off icial 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 a ccounts to some 
degree.  
Chart 1.5 Official development assistance 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 from International Development Stati stics (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.aspx?source=World%20Development%20Indicators . WT/TPR/S /341/Rev.1  • Tunisia  
 
- 20 - 
 
  1.19.   Statistics published by the Organisation for Economic Co -operation and Development 
(OECD) also show that Aid for Trade (AfT) ac counts 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 from Internatio nal 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 number 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 electrical 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 underestima ted in view of the vast amount of informal cro ss-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 (Se ction 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 Ind ustry and Innovation (APII).  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  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/Rev.1  • 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 expor ter 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 contracted sharply as a result of the 2011 c risis, 
and plummeted further following the 2015 terrorist attacks. Services imports are displaying a 
long-term rising trend.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Chart 1.9 Trade in services, 2005 -2015 
(€ billion)  
0.00.51.01.52.02.53.03.54.04.5
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
20150.00.51.01.52.02.53.0
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015Exports Imports
Travel
TransportConstruction
Communication servicesGovernment
Insurance and pension fund servicesOther
No detailed information
 
Source:  WTO Secretariat calcula tions 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 foreig n 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 
positi ve correlation exists between foreign investment and job creation in Tunisia; jobs in foreign 
enterprises represented around 26 % of total national employment in 2007 -20099; and FDI is 
estimated to have contributed about 2 % of GDP in 2013 -2014 (Chart 1.4).  
                                                
9 Online information. V iewed at: 
http://www.mdci.gov.tn/fileadmin/publications/XIIPlan__Global_FR.pdf . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  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/Rev.1  • Tunisia  
 
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  2  TRADE AND INVESTMENT  REGIME  
2.1  Overview  
2.1.  After the popular uprising of late 2010 a nd 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 the 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 Repres entatives 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, treaties approved by the ARP and then ratified by 
the President of the Rep ublic rank above laws and 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 specifi cally 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 invo ked 
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 h as never happened in practice.  
2.6.  Executive power is vested in the President 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 defe nce, 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 
Foreig n 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 thei r 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 th e 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 ove r 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 
                                                
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 Commercial Procedure, Article 40.  
5 Online information on the Customs Code . Viewed at: http://www.douane.gov.tn/index.php?id=  
688&L= -1. WT/TPR/S /341/Rev.1  • Tunisia  
 
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  2.8.  The Constitutional Court is empowere d to review the constitutionality of draft laws 
(Articles  118-120). The Court of Auditors is the institution responsible for the oversight of Tunisian 
public finances.6 It is tasked with monitoring the proper management of public funds. The Court of 
Audito rs 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 tax ation (3.1.2)  Annual finance laws  
 Law No.  2006-80 of 18  December  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 Finance of 28 January 2009 establishing the implementing 
regulations for Ar ticles 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  December  2014, 2014 -4513 of 30  December  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 amendments for carrying out 
foreign trade trans actions, 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 preparin g 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 imp ort controls (3.1.6)  Decree No.  2010-1684 of 5 July 2010 amending Decree 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 r egulations (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 an d 
Fisheries, Public Health, Industry and Technology, and Communications Technology 
of 18 September 2010 establishing the procedures for systematic technical control 
of imports  
SPS (3.1.6)  Decree No. 84 -1225 of 16 October 1984 establishing the list of anim al diseases 
considered to be contagious and laying down general sanitary measures common to 
these diseases. It was 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.  
The phytosanita ry 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 
quara ntine 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  
                                                
6 Online information from the Court of Auditors . Viewed at: 
http://www. courdescomptes.nat.tn/Fr/accueil_46_6 . 
7 Online information from the Centre for Legal and Judicial Studies. 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/Rev.1  • Tunisia  
 
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  Area  
(Section of the report)  Instrument/text  
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  
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 a nd 
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 -37 on the recapitalization of banks, August 2015  
Microfinance (4.7)  Decree -Law No. 2011 -117 of 5 N ovember 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 organization of land transport, as 
amended by Law N o. 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 b y 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 foreign 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 r egions, 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) compi les 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 implemented by means of annual economic budgets which 
evaluate any new social or economic developments and e stablish 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 w ell 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 
                                                
9 Online information from t he Ministry  of Trade.  Viewed at: 
http://www.commerce.gov.tn/Fr/ accueil_46_50 . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  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.  
2.13.   The number of institutions responsible for export and investment promotion has grown over 
the yea rs, 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 international 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 repre sentatives 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 Exp ort 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 h as 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 inv estors 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 interministerial cooperation in order to avoid duplication 
and overlap. A recent review of APII accounts and management showed a limited contribution to 
the development of investment; performance below expectations; shortcomings in the 
management of concessions and the release of subsidies; overlap bet ween the privileges accorded 
by the APII and the Agricultural Investment Promotion 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 secto ral entities (e.g. the Fund for the 
Development of Competitiveness in the Agricultural 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 revolutio n, 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 Govern ment 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 (S ection 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 
                                                
10 Online information. Viewed at: http://www.cepex.nat.tn/content/accueil . 
11 Online information from the Ministry of Trade. Viewed at: http://www.commerce.gov.tn/Fr/le -conseil -
national -du-commerce -exterieur_11_99 . 
12 Online information from Invest in Tunisia. Viewed at: http://www.investi ntunisia.tn/Fr/accueil_46_33 . 
13 Online information from the API. Viewed at: 
http://www.tunisieindustrie.nat.tn/fr/doc.asp?mcat=25&mrub=189 . 
14 Online information from the Ministr y of Development, Investment and International Cooperation.  
Viewed at: http://www.mdci.gov.tn/index.php . 
15 Online information. Viewed at: 
http://www.courdescomptes.nat.tn/Fr/thematiques_58_4_0_0_0_0000_0000_  
Agence%20de%20promotion%20de%20l'industrie%20et%20de%20l'innovation__216#? . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  control of vast swathes of the economy and of trade (see below). Import barriers are currently 
being reviewed so as to enc ourage private direct investment with a view to boosting job creation 
and raising the standard of living.  
2.4  Trade agreements and arrangements  
2.20.   Tunisia has concluded trade agreements with about 60 countries, some of which provide for 
preferential trade arrange ments (Table 2.2).16 No new agreement has been signed since the 
country's previous TPR in 2005, however, with the 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 agreements, viewed at: http://rtais.wto.org . 
2.4.1   World Tr ade 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 WT O 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 Informat ion 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 websit e contains a list of most of Tunisia's trade agreements (Ministry of Trade, 
online information). V iewed at: http://www.commerce.gov.tn/Fr/accueil_46_50 . 
17 Online information. Viewed at: http://www.commerce.gov.tn/Fr/IRAN.pdf . 
18 Online information from the WTO. Viewed at: 
http://www.wto.org/french/tratop_f/tradfa_f/tr adfa_agreement_f.htm . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Table 2.3 Tunisia's notifications 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, 07/07/20 05;  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, 11/07/200 5; 
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 acces s – 
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 Safegu ards 
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/Rev.1  • 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 Tra de-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, thoug h 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 As sociation 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 produc ts 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 parti cular, olive 
oil, meat, roses, cut flowers, spices, and fruit and vegetables (the latter only during specified 
periods of the year), preserved fruit and vegetables, wine, and preserved fish and crustaceans. In 
many cases, the volumes of certain preferentia l tariff quotas seem to be limited to about 
100 tonnes. According to the authorities, Tunisia has been 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 pe riods 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 between Tunisia and the EU. At the same time, Tunisia 
and the EU reserve the right to take anti -dumping, countervailing and safeguard measures in their 
bilateral trade. The parties also undertake to "progressively 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 into force of this Agreement, no discrimination 
regarding the conditions under which goods are procured 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 this 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/Rev.1  • Tunisia  
 
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  2.27.   Negotiations were launched in March  2013 with a vie w 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 As sociation Agreement with EFTA covers goods 
only.22 Under this Agreement, trade in non -agricultural 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 grant ed on a reciprocal basis to certain agricultural and 
fishery products. The Agreement also includes provisions on the protection of intellectual property, 
services, dispute settlement, anti -dumping duties, countervailing duties and safeguards.  
2.4.3   Trade relatio ns 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 b y 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  March  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 cumulati on 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 partie s 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 on ly goods originating in and coming 
directly from the 18 Arab countries.  
                                                
20 Online information from the European Commission. Viewed at: 
http://trade.ec.europa.eu/doclib/press/index.cfm?id=888 . 
21 Online information. 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 Online information. 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/PublicShowMemberRTAIDCard.aspx?rtaid=583 . 
26 Online information from the Moroccan Investment Development Agency. Viewed  at: 
http://www.agadiragreement.org/CMS/UploadedFiles/  
Etude%20Textile%20 -%20Pays%20de%20l'Accord%20d'Agadir%20 -%20mars%202008.pdf . 
27 Online info rmation from the WTO. Viewed at: 
http://rtais.wto.org/UI/PublicShowMemberRTAIDCard.aspx?rtaid=16 . WT/TPR/S /341/Rev.1  • 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 o perating 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 authorities, 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 businesse s 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 vi tal for enterprises with credible 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 p oor Doing Business 
ranking in this regard, even when compared regionally, 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 controls/approvals and administra tive 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" procedures30 or that  for obtaining "fiscal privilege", would  certainly help enterprises 
make substantial savings. The authorities are aware 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 Finance 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, c orporation tax was lowered from 35 % to 25%. 
2.38.   Fifth, as described below, Tunisia maintains 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 persist ing dualism between "wholly exporting non -resident " enterprises,  
which enjoy total freedom when it comes to foreign exchange transactions and capital transfers, as 
                                                
28 Law No.  93-120 of 27  December  1993 enacting the Investment Incentives Code . Viewed at: 
http://www.tunisieindustrie.nat.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 Online information from the Registry of Tax and Customs F ormalities . Viewed at: 
http://www.registre.finances.gov.tn . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  well as considerably reduced taxes on the one hand, and domestic enterprises, which are sub ject 
to all manner of restrictions, on the other (Sections  1 and  3.2.4).  
2.40.   Lastly, enterprises set up in Tunisia, including those engaged exclusively in export, are 
limited when it comes to hiring foreign employees (a maximum of four management and 
superviso ry staff). The authorities have stated that numerous authorizations are granted in 
practice and that plans are therefore in place to review these limitations so as to ease the transfer 
of skills and new technologies. Investors do indeed state that they fin d 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, b roker, 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) pr ohibits foreigners from engaging in certain specified business 
activities, such as wholesale distribution and retail trading, except where a waiver is granted by 
the Minister of Trade. If the activity is not governed by a specific instrument, foreigners wi shing 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 the 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 works, 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 ent erprises 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" activities 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 % 
                                                
33 Decree -Law No.  61-14 of 30  August  1961. Viewed at: 
http://www.commerce.gov.tn/Fr/image.php?id=31 . 
34 Online information from the Ministry of Trade. V iewed at: http://www.commerce.gov.tn/Fr/exercice -
des-activites -commerciales -par-les-etrangers_11_178 . 
35 Online information from the 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.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  or more are subject to CSI approval, except for acquisi tions that do not confer voting rights.37 The 
sectors subject to authorization as of 2015 were:  
 goods and passenger transport, rail transport, maritime transport, and air transport;  
 communications;  
 education, teaching and vocational training;  
 property devel opment;  
 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 -oriente d", 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 Co uncil 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 posi tive 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 S IPHAT). Some 
other manufacturing activities are subject to prior 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 oi l 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 technic al 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 specifications as of 2015  include the following:  
 construct ion 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 t ravel 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;  
                                                
37 Decrees Nos.  97-1738 of 3  September  1997 and 2005 -793 of 14  March  2005.  
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 activities 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/Rev.1  • Tunisia  
 
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   education and fitness centres;  
 advertising and sponsorship in le isure projects;  
 prospecting and drilling other than for oil;  
 housing projects; and  
 organization of sporting and youth events.  
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 lis ts of activities in the sectors contemplated 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 incentives 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 limited 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, w hose 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 invest ment 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 annua l 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 a lso allocated to export promotion. Furthermore, 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 investment regime would clarify and lend greater 
transparency to the conditions under which investors operate. The add ition of relevant provisions, 
including on legal remedies available to investors, would supplement this legislation to great 
advantage, thereby rendering it effective and credible. The agricultural, banking, insurance, mining 
and hydrocarbons sectors are c urrently 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 econom ic activity parks (Section 3.2.4.2). Similar regulations exist for the benefit of 
                                                
43 Guide de l'i nvestisseur 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_tunesien/04_PR_Service/NL_2015/06_2015/20152705 -Code_d_investiss
ement -FR-V0.8.pdf . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  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 t he economy, 
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 registrat ion fees and stamp duty when they change hands. Effects and furniture 
for equipping second homes in tourist areas, purchased with hard currency by non -residents, are 
admitted free of import duty and taxes. Buyers are assured of being able to transfer abroa d 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 Multilateral In vestment 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 sign ed 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, the investor may, i n 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 in come 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 not ified upon 
accession and regularly updated, and to encourage 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 Promotion 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 Online information from the OECD . Viewed at: 
http://www.oecd.org/fr/ctp/echange -de-renseigne ments -fiscaux/conventionconcernant  
lassistanceadministrativemutuelleenmatierefiscale.htm . 
48 Online information from the United Nations Office on Drugs and Crime. Viewed at: 
https:/ /www.unodc.org/unodc/en/treaties/CAC/signatories.html . 
49 Online information. Viewed at: 
http://acts.oecd.org/Instruments/ShowInstrumentView.aspx?In strumentID=261&Lang  
=fr&Book=False . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  3  TRADE POLICIES AND P RACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.1   Customs procedures  
3.1.  Since Tunisia's previous Trade Policy Rev iew 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 customs 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 rec eiving 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 Agency, on the other, it is planned to simplify 
close to 77 % of the formalities identified and eliminate 30 procedures. In March  2016, this project 
was partly imp lemented 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 measures 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 inte nded 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 ident ified 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 restr icted 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, exporting, trading or international brokerage prov ided 
that at least 30 % of the company's annual turnover is derived from the export of goods of 
Tunisian origin.4 In the case of domestic trade open to 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 Tunisi an 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 appl icable to the activities of international trading companies . Viewed at: 
http://caipe.tunisieindustrie.nat.tn/IMG/pdf/textes_juridiques -_Stes_Comme rce_international.pdf . 
5 Articles 102 -107 of the 2008 Customs Code.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  3.6.  The Directorate -General of Customs (hereinafter " 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 it s 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 international regulations, notably those of the revised 
Kyoto  Convention and the EU Customs Code (for customs procedu res), 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 m odernization of control techniques and the facilitation of customs clearance 
procedures, since 2004  the Customs ha s followed a risk management -based control policy so as to 
be consistent with Chapter 6 of the Guidelines on the General Annex to the revised 
Kyoto  Convention (Customs control) and thus avoid overlapping inspection procedures and 
expedite clearance. Since 2006,  the Customs ha s calculated the average time taken for clearance 
and how long goods remain under customs control, using a World Bank meth odology. 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  regar ds 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 Automated Customs Information System (SINDA) is 
used to deal with commercial imports and ex ports 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 the 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 det ailed 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 " fiscal privilege" (Sec tion 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) an d export warehouses and bays (MAE). These were created in 
198110 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 Online information from the Customs website . Viewed  at: http://www.douane.gov.tn . 
7 The Official Journal is published in Arabic and French. It w as 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 M inister 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 spec ifications for the 
creation, exploitation and operation of customs clearance warehouses and bays and export warehouses and WT/TPR/S /341/Rev.1  • Tunisia  
 
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  subject to compliance with the terms and conditions 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 operation 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 th e 
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 TT N. 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 Customs is to keep the physical inspection ratio 
below 10 % of the number of declarations filed. At end -2015, declarations direc ted 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 r eceiving 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 CCED, 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 ca ses 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 s ince 
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 c ited 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 encountere d 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 
becaus e of the disturbances in Libya, smuggling has 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, supplier s and an entire distribution 
network. The major products smuggled include liquor, tobacco, hydrocarbons, domestic  electrical 
appliances, used clothing and footwear, 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 foreign trade transactions . 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/Rev.1  • Tunisia  
 
- 41 - 
 
  3.17.   To combat this scourge, in April  2014 the Tunisian Government int roduced 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 regulatory texts. This strategy was boosted by the 
adoption of Dec ree 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 co nsumption tax (excise duty) (Sections 3.1 .2.2 to 5). The 
revenue earned from the various duties and taxes 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 , viewed at : http://www.fina nces.gov.tn/index.php?option=com_content  
&viewarticle&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 du ties 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 be en 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 versio n 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 (Section 2.4.2) has led to the Tunisian tariff 
nomenclature's full harmonizatio n 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 s ince 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 cust oms 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/Rev.1  • 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 MFN 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 (WT O definition)  66.8 34.2 32.1 120.8  
Non-agricultural products (WTO definition)  22.6 14.2 9.6 39.2 
Agriculture, hunting, forestry 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 de viation 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 o f 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.  
N/A: not 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 three 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/Rev.1  • Tunisia  
 
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  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 
agricu ltural 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 provided 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 red uctions 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: Chapt er 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/Rev.1  • 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, fat s 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 20 15 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 the national tariff line level, ex cluding 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 prov ided 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 pro duction), 8.5 % on semi -finished products and 15.1 % on finished 
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 
product s; and positive escalation from raw materials to semi -finished products and then negative 
escalation to finished products in the food industry (including beverages and tobacco), and the WT/TPR/S /341/Rev.1  • Tunisia  
 
- 45 - 
 
  paper, printing and publishing industries (Chart  3.3). This type of st ructure 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 
Char t 3.3 MFN applied rates by WTO group of products, 2005, 2015 and 2016  
0102030405060708090100
1 2 3 4 5 6 7 8 910 11 12 13 14 15 16 17 18 19 20 21 22 23 242005 2015 2016%
1 Agriculture
2 Animal products
3 Dairy products
4 Fruit, vegetables, plants
5 Coffee, tea
6 Cereals and other 
preparations
7 Oilseeds, fats and oils8 Sugar and confectionery
9 Beverages and tobacco
10 Cotton
11 Other agricultural 
products
12 Non -agricultural 
products
13 Fish and fish products
14 Metals and minerals15 Chemicals
16 Wood, paper, etc.
17 Textiles
18 Clothing19 Leather, footwear, etc.
20 Non -electrical machinery
21 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 o f 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.albawsa la.com/pub/564070a912bdaa13c26444cf . WT/TPR/S /341/Rev.1  • 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 -processed
productsFinished 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. 
Sourc e: 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 service s 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 levied 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 added 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 increased 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 account the number of national tariff lines corresponding 
to a bound tariff line in the Consolidated Tariff Schedules (CTS) database, irrespective 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/Rev.1  • Tunisia  
 
- 47 - 
 
  not party to the Information Technology Agreement an d 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 origi nal 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 -agricultural tarif f 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 raise d 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, 852851 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.   Tunisi a'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 Secretariat 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 ap plicable 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 gen eral rate is 18 %. Some products and services are exempt 
from VAT, for example, some agricultural machinery and agri -food products. Table  A22 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).  
                                                
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 Fi nance Law, so far only available in Arabic, viewed at:  
http://www.finances.gov.tn/index.php?option=com_jdownloads&Itemid=721&view=fini sh&cid=1055&catid=9&
lang=fr . 
21 Articles 13 and 17 of Law No.  2006-80 of 18  December  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 Financ e 
Law. WT/TPR/S /341/Rev.1  • 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 enterprises 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.  
3.39.   The authorities have explained that wholly exporting enterprises benefit from a general 
purchase certi ficate 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 education al 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.  
Table 3.5 Value added tax, 2016  
Selective description of activities  Rate 
applicable (%)  
General rate  18 
Basic food products, agricultural inputs and activities, pure -bred 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 act ivities and public service 
telecommunications, ports, fishing, maritime transport, air transport, travel or property 
development agencies, rail transport equipment, insurance and credit services, postal 
services, capital goods manufactured locally and purc hased before production start -up, 
accommodation, transport and care of disabled persons, interest on bank loans, 
waste -related services and equipment, postal and fiscal stamps, products intended for 
publishing books and newspapers, solar water heaters, inp uts for renewable energy 
equipment, gold articles and jewellery, imported gold and silver (coins, bars, ingots), 
equipment for the crafts sector  Exempt  
Medical and paramedical services, agricultural land registration, fertilizers, laser disks 
and other ma gnetic media, cattle feed, pharmaceuticals, certain food products, plain  
soap, roundabouts and other fairground attractions, raw materials for the crafts sector, 
craft products, transport of persons and of agricultural and fishery products, interest on 
loans, distribution and projection of films, museum tickets, paper for printing 
magazines  6 
IT products and services, internet services, capital goods purchased locally after new 
investment start -up, imported capital goods with no locally manufactured equiv alent, 
some types of fuel, some products for agriculture and fishing, freight transport, 
electricity (domestic and for agriculture), tourism and hotel activities, legal, accounting, 
layout design, architectural and teaching services, food products for stop ping 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, activities subject to 6 % VAT in Table B and 
those subject to 12 % VAT in Table B bis in the VAT Code.  
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 (excep t VAT). For imports, it is applied to the 
customs value (c.i.f.), excluding tax.  WT/TPR/S /341/Rev.1  • 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, w ater and 
other non -alcoholic beverages, cigarette 
paper, building materials, 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  .. 
Specif ic 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 Tobacco and Matches Board.  
b MTK: Kairouan Tunisian Tobacco Manufacturing Company.  
Source:  WTO Secretariat, based on information provi ded 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 fr om 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/Rev.1  • Tunisia  
 
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  according to the Internationa l 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 th e 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 and not deducted from the first payment on account, 
it can be deducted successively from the second 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 the 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 exemption: firstly, exemptions provided for by the 
Investment Incentives Code26 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 predictability of decisions on produc tion, increase the 
instability and complexity of the tariff and raise the 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 page 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  Decembe r 1993.  
27 Value Added Tax Code, Law on Consumption Tax, and 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 for agricultural use and fishing and eligible 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 o r lowering customs duty, value added tax 
and consumption tax on some products intended for the health sector.  WT/TPR/S /341/Rev.1  • 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 companie s 
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 provided by Articl e 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 agreement 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 agricultural and fishery products and some craft 
products, for example, carpets (HS headings 5701, 5702 and 5705) (Table  3.7). This preference is 
subject to origin requirements.32 
Table 3.7 Tariff preferences under the 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%); av erage 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, Tunisia grant s tariff preferences to Algeria, Egypt, 
Iran, Jordan, Kuwait, Libya, Mauritania, Morocco, 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 treatment, goods must be covered by proof of origin 
(a certificate of or igin or an invoice declaration) (Section  3.1.3).  
                                                
32 The rules of origin were determined by the provisions in Protocol No.  4 to the Agreement, and were 
set out in detail in Note DGD No.  99/199 issu ed by the Directorate -General of Customs.  WT/TPR/S /341/Rev.1  • 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 no t 
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 complai nts 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 h ave 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, a nd 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 country from the products defined above when such 
products are imported from another country and have under gone "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 se rious 
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 w ith 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 processe d goods. The percentage may be cumulated 
among member countries (Table 3.9). Within the GAFTA 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 Turkey. 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. Overlapping of the two agreements in terms of 
geographical coverage may mean different rules of origin f or 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 cumulation of orig in between the EU,  
EFTA member S tates, 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  Augus t 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 p rocedures for submitting proof 
of origin . Viewed at: http://www.douane.gov.tn/fileadmin/lois_et_reglements/TA_2008/FR/2009 -02-
25_Arrete_p reuves_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 -content/E N/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, concerning the definition of the concept of originating products and methods WT/TPR/S /341/Rev.1  • 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 pr ocessing (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 T urkey  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 
materi als 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 transfo rmation 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 process ed 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 pric e 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.  
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   
                                                                                                                                                  
of admin istrative cooperation . Viewed at:  http://eur -lex.europa.eu/legalcontent/EN/TXT/?qid=1462781187937  
&uri=CELEX:22006D0612 . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Agreement  Rules  Comments/cumulation  
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 cumulatio n 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, online information from  the Customs , viewed  at: 
http://www.douane.gov.tn/index.php?id=818&L=3 ; conventions viewed at: 
http://www.douane.gov.tn/index.php? id=47&L=12013 ; and information provided by the Tunisian 
authorities.  
3.57.   Pan-European cumulation of origin, which 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 signatories of the Barcelona Declaration38, namely, Algeria, 
Egypt, Israel, Jordan, Lebanon, Morocco, the Palestinian Authority, Syria and  Tunisia. It is founded 
on a network of preferential agreements and provides 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 wi th the EU, EFTA member countries, countries party to the 
Agadir Agreement (Morocco, Egypt and Jordan), and Turkey. Trade largely takes place within the 
framework of the pan -Euro-Mediterranean agreement. Since 2006, there has been a structure 
responsible fo r rules of origin in the Customs, and this has enabled most of the problems 
previously encountered to be resolved.  
3.1.4   Prohibitions, quantitative restrictions, licensing and prior authorization  
3.58.   All imports from Israel are banned.39 
3.59.   The products whose importatio n may be prohibited or restri cted 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).  
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 
                                                
38 The 1995 Barcelona Declaration established a Euro -Mediterranean partnership based on 
three  chapters for cooperation: political dialogue; economic relations (including free trade); 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 order to contain the trade deficit, imports of motor vehicles ar e 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/Rev.1  • Tunisia  
 
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  HS2 Description  2005  2016  
Lines 
affected 
(11-digit 
level)  % of 
total 
number 
of lines  Lines 
affected 
(9-digit 
level)  % of 
total 
number 
of lines  
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 d ouble 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 clothing 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 (was te) 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 is at the  11-digit level;  for 2016, the numbe r of lines 
affected is at the 9-digit level.  
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 t he transaction.43 These requirements do not apply to wholly exporting 
                                                
43 The time -limits, procedures, requireme nts and documents 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  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  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 Agriculture are administered by means of special 
authorizations (Section 4.1.6). In January  2016, special import authorizations at rates below the 
MFN rate were suspended for the import of 0 % fat content dried milk, frozen a nd 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 safeguard investigations concerning a number of product s. 
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 a nd 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 adoption 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 threa t 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, a lthough in 
exceptional circumstances this period may 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 allocate 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 countri es 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 
meas ure, including any provisional measure, may not exceed four years.  
3.66.   Tunisia also has a list of products subject 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, c eramic tiles and goods transport vehicles 
(Table 3.11).  
Table 3.11 Products subject to pre -importation surveillance in 2015  
Tariff heading  Products  
4411 Fibreboard  
69079020014  
6908 Ceramic tiles  
6910 Cerami c 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  
                                                                                                                                                  
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/files/fraction -journal -officiel/2004/2004F/  
068/TF20046974.p df. WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Tariff heading  Products  
870120  Road tr actors 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 Ag riculture, 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 the initiation of an invest igation 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 initiat ion 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 Jou rnal.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 crite ria and 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 c onfirmed 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 cou rse 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 out put constitutes more than 50 % of 
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 export ers concerned, who must provide the Ministry's services with the information 
requested. Unless there are exceptional circumstances, investigations are concluded within 12 to 
18 months of their initiation by the Minister of Trade.  
3.72.   Provisional anti -dumping o r countervailing duties may be applied by decree, not sooner than 
60 days from the date of initiation of the investigation procedure. A definitive anti -dumping or 
                                                
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/S G/N/6/TUN/5 of 30  July 2015.  
50 Official Journal online. V iewed 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.cnuds t.rnrt.tn/jortsrc/2000/2000f/jo0182000.pdf . 
52 WTO document G/ADP/N/1/TUN/2 of 9  January  2001.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  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 voluntarily and satisfactorily undertakes to revise his 
dumping prices and the Mi nistry of Trade finds that 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 duties 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 regulation s 
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 and 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, approval, 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 Pro cess Task Force on 
sustainable procurement, aimed at accelerating the 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 with 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 Preparati on, 
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 El ectrotechnical Commission (IEC), 
the Arab Industrial Development and Mining Organization (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.  
3.79.   INNORPI is the national organization responsible for preparing an d 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. T he 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).  
                                                
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://ww w.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/Rev.1  • Tunisia  
 
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  3.80.   According to the authorities, NT certification of products is administered pur suant to 
Decree  No. 85-665 of 27  April 1985 on the system for certifying 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 to use the NT mark, an application must be made to INNORPI, which proceeds to 
review the 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 certificati on 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, takin g 
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 w hich 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 assessmen t procedures have to be approved 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 Tunisian 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 to ol for regulating social 
responsibility. Since 2004 "environmental assessment" has become mandatory and must be 
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 betw een 2003 and 2006.  
                                                
56 There are currently 130 technical standardization committees.  
57 Draft standards are published in INNORPI's online official standardization bulletin.  
58 WTO document G/TBT/2/Add.22 of 26  November  1996.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  3.85.   The reorganization of the national standardization 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 accreditation of conformit y 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 C ooperation (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 f or industrial goods; Jordan in 
2009 and Saudi Arabia. It has also signed a memorandum 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 i n support of 
business competitiveness and market access facilitation (PCAM), lasting three years and with a 
budget of €23  million. The programme was launched in 2010 and concluded in February  2015. In 
particular, it assisted 400 businesses in setting up qu ality management benchmarks, including 
40 businesses in moving towards CE marking 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 
                                                
59 Law No.  2005-92 of 3  October  2005, amending and supplementing Law No.  94-70 of 20  June 1994. 
Viewed at:  http://www.cnud st.rnrt.tn/jortsrc/2005/2005f/jo0792005.pdf . 
60 Decree No.  2006-1210 of 24  April 2006. Viewed at: 
http://www.legislation.tn/sites/default/f iles/fraction -journal -officiel/2006/2006F/035/TF200612093.pdf . 
61 Decree No.  2006-1340 of 8  May 2006. Viewed at:  
http://www.legislation.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 Laboratory Accreditation Cooperation . Viewed at:  
http://ilac.org . 
64 Online information from the International Accreditation Forum . Viewed at: http://www.iaf.nu . 
65 Online information from the Ministry of Industry and Technology. Viewe d at: 
http://www.industrie.gov.tn/marquage -ce/www/fr/doc.asp?mcat=59&mrub=155 . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  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; these 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 obs ervance 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 virt ually 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 s ystematic 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. Work is under way to make all s ystematic technical 
control paperless. The goal is to enhance the efficiency 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  201066: 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 exhibi tions 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 introduc ed the principle 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 the 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. Cons equently, the original copies of the documents required are no longer 
needed for technical control, unless there is any doubt. Lastly, the Order allows the documents to 
                                                
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 technical  control of imports and exports , 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 and Crafts, Agriculture, Water Resources and Fisheries, 
Public Health, Industry and Technology, and  Communications Technology of 18  September  2010 establishing 
the procedures for systematic technical control  of imports. V iewed 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/Rev.1  • Tunisia  
 
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  be submitted prior to arrival of the goods and before embarking upon customs formalitie s so as to 
speed up the technical control procedures.69 
3.97.   The changes have also resulted in a certain 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 rel ease 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 controlled by the relevant technical service, whi ch 
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 custom s 
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 applian ces. 
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 board, 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 i ndustry  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 chemic al 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  
Ex 3401  Soaps, inc luding 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  
                                                
69 Article 2 of the Joint Or der 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 the 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/Rev.1  • Tunisia  
 
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  HS code  Products  Relevant technical service  
Ex 3821 -3822 Culture media for medical diagnostic purposes, 
in vitro diagnostic produc ts  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, burner s, water heaters, fans, air 
conditioning machinery; sterilizers for medical 
use Ministry of Industry  
Ministry of Trade  
Ministry of Public Health  
Ex 8421  Filters for h aemodialysis  Ministry of Public Health  
Ex 8424, 8426, 
8427, 8428  
 Extinguishers, trav elling 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 He alth 
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 p roducts 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 wa s abolished in 2010.  
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 go od (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 WT/TPR/S /341/Rev.1  • Tunisia  
 
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  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 proce dures 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 e xports . Shortening the list 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 n ine concerned the establishment 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 labelli ng 
and the presentation of pre -packaged foods according 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 Tun isia 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 phytosanitary (SPS)  measures  
3.105.   Apart from the laws and regulations described in Section 3.1.6.1, the phytosanitary 
measures applied b y Tunisia are mostly based on a 1992 law, amended in 1999 and 2001, and its 
Orders.75 
3.106.   Veterinary sanitary control at the border 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 sanit ary control and 
monitoring of the conditions of production of fishery products77; the phytosanitary requirements 
and the sanitary conditions for the creation of facilities for the treatment, processing and storage 
of meat and offal78; as well as the procedur es for the control of plants and plant products imported 
into Tunisia and their conformity with the International Plant Protection Convention (IPPC).79 The 
Order of 3  June 2011 fixes the amount and the procedures for the payment of contributions 
                                                
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 s G/TBT/N/TUN/20 of 22  July 2008, 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 plant 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, Wate r 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  treatment, processing and storage of meat and offal . Viewed at: 
http://faolex.fao.org/docs/pdf/tun132805.pdf . 
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. V iewed at:  
http://www.nasraouibouzid.tn/TextesJORT/40aine/Arr28 -05-2013F.pdf . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  collected o n 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 Mea sures (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 and belongs to the FAO and the European and 
Mediterranean Plant Protection Organization (EPPO); the Near East Plant Pr otection 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, CIT ES). 
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 migr ation 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 ce rtificates 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 certificate 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 servi ce 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 an d 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 regi on, then the farm and, finally, the animal, in 
accordance with OIE  resolutions. Production livestock 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 
                                                
80 Order of the Minister of Agriculture and the Environment 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 provisional marketing authori zation 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 withou t 
stalks, mango trees, avocado trees, guava 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 was 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/Rev.1  • Tunisia  
 
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  responsible for ag riculture of 31  May 2012 establish 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 r equires a diploma as an agronomist, chemical engineer, pharmacist or the 
possession of a degree in chemistry or equivalent diploma; or a diploma granted by an agricultural 
or public health college, after training in entomology, phytopathology, pesticide pr oducts 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 plant s 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 st andards 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 c arried 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 
Nation al Plant Protection Company (SONAPROV), under the supervision of the Ministry responsible 
for agriculture88, 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 inspection to check the storage conditions, weight and 
packa ging. 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 (DCFTA) 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 1 3 March  1991 on the prior preparation of environmental 
impact studies for new projects ; Law No. 94-122 of 2 8 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 1 0 June 1996 on solid 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, wi thin 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 f rom entry into Tunisian 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/Rev.1  • Tunisia  
 
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  published in the Official Journal of 2 8 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 . Tunisia has ratified the London Convention (1973) 
and Barcelona Convention (1976) to combat pollutio n. 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 International Trade in Endangered Species of Wild 
Fauna and Flora (CITES) . The importation of species of fauna a nd flora listed in CITES Appendix I 
requires an import permit issued by the Ministry responsible for agriculture . According to the 
Forestry Code, all species are subject to an import permit . The Ministry responsible for forests 
(MARHP) examines application s 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 biote chnological 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, centrifug es, 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 broad ened 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 operating 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 appl ies, 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 Local 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. V iewed at: 
http://www.cnudst.rnrt.tn/jortsrc/2010/2010f/jo0782010.pdf . 
91 The role of FODEP is to encourage manufacturers to prevent pollution by establishing waste collection 
and rec ycling units . In practice, FODEP also provides assistance for the prevention of waste pollution and the 
development of clean technology . The FPEE is responsible for funding operations relating to environmental 
cleanliness and aesthetics, the construction a nd maintenance of sidewalks, and  action to combat urban plastic 
pollution . 
92 Article 31 of Law No. 2007-70 of 2 7 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/Rev.1  • Tunisia  
 
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  massage devices ; psychotechnical dev ices; 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, and 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 lays 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 specifies the information that must appear on the 
labelling of all pre -packaged foods . In particular the label must indicate : sales name ; list of 
ingredients, quantity of certain ingredients or categories of ingredients ; net quantity ; date o f 
manufacture ; use-by date ; storage and use conditions ; 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 Septe mber 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 rules of good practice for the 
manufacture of medicines intended for human consumption, quality control, packaging, labellin g, 
sales name and the associated advertising . The Joint Order of 1 6 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 Tu nisian 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 transmitte d 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 involving payment of an amount exceeding TND 20 0 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 o perations 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 
                                                
95 Official Journal No. 105 of 3 1 December  2013, page 3691.  
96 Article 68 of Law No. 2013-54 of 3 0 December  2013 on the Finance Law for 2014 . Viewed at: 
http://www.legi slation.tn/sites/default/files/fraction -journal -officiel/2013/2013F/105/Tf2013541.pdf .  
97 Joint Order of the Minist ers of the Environment and Sustainable Development, Industry, Energy and 
Small  and Medium -Sized Enterprises, and Tourism of 1 6 October  2009. Viewed at: http://faolex.fao.  
org/docs/pdf/tun92820.pdf . 
98 Online information on the Central Business Register . Viewed at : http://www. registre -
commerce.tn/accueil.html . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  authorization issued by the Ministry of Trade for goods excluded from the free export regime 
(Section 3.2.3).  
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 origin issued by the Cus toms 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 additional computer equipment, renewal of the central 
server of the SINDA system, purchase of x -ray inspection systems, establishm ent of a risk 
management system, setting up of a geolocation system 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 l ines 
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 national 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 biological recovery periods in the fisher ies 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, p ublic order and 
human health ; to protect fauna and flora and the country 's cultural (historical, archaeological and 
                                                
99 Information on the ENS was viewed at: http://www.belfort.cci.fr/fileadmin/user_upload/  
mediathequ e/International/douane/Presentation_ICS -ECS.pdf . 
100 Decree No. 2005-2604 of 2 4 September  2005. Viewed at: 
http://www.cnudst.rnrt.tn/jortsrc/2005/2005f/jo0782005.pdf .  
101 Decree No. 2008-2399 of 2 3 June 2008. Viewed at: 
http://www.supcom.mincom.tn/upload/1372320937.pdf . 
102 Decree No. 2009-2356 of 1 2 August  2009. Viewed at: 
http://www.profiscal.com/newfisaf/decret/D_2009 -2356_fis.pdf . 
103 Law No. 2009-17 of 1 6 March  2009, as amended by Article 13 of Law No. 2009-71 of 
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  artistic) heritage .104 Decree No. 94-1742 of 2 9 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 
permit, certificate or prohibition . Species of wild fauna and flora threatened wit h extinction 
(see CITES, Appendices  I, II and III) are subject 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 Minis try 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 for 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, antimony, zirconium and their products ; and 
 aircraft, balloons and dirigibles, parachutes, and ships.  
3.139.   Export authorizations are issued by the Ministry of Trade . Hazardous product s may be 
exported after authorization by the Ministry responsible for the environment, in accordance with 
Decree No. 2000-2339 of 1 0 October  2000. Exportation of wastes included in list A of the Basel 
Convention is also subject to prior authorization by th e 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 foreign exchange incentives  
3.141.   Tunisia has several different regimes for exporting 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 reduced to 50 % on an exceptional basis in 2009 and 
then again in 2015, in order  to address the exporting difficulties encountered by these enterprises . 
The remainder of production may be sold on the domestic market . The procedures whereby wholly 
                                                
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 2 9 August  1994 setting out the lists of products excluded from the f ree 
foreign trade regime . Viewed at: http://www.anticor.tn/wp -content/uploads/2013/11/decrets/jo06994.pdf . 
106 Online information from 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 2 9 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 1 9 September  2006. 
109 WTO document G/ SCM/W/546/Rev.6 of 1 4 April 2015 on notification requirements under th e 
Agreement on Subsidies and Countervailing Measures.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  exporting enterprises make sales and provide services on the domestic market are establis hed 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 only be wholly exporting . Enterprises qualify for 
different benefits depending on whether they are "wholly exporting" or "partially exporting", and 
whether they are "reside nt" 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 enterpri ses 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 ex port 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 (corpora tion 
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 deduct ion 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 h as 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 t he 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 information provided by the Tunisian authorities.  
3.143.   Companies esta blished 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 si mplified 
declaration, the "DAE" (release or shipment authorization request) at the time of release of their 
                                                
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 o f 24 April 2000. 
111 These regimes we re notified to the WTO in document G/SCM/N/123/TUN of 19  September  2006.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  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 ent erprises are subject to corporation tax at a rate of 10 % of profits from exports 
in the case of income and after 1 January  2014.112 Enterprises operating prior to 1  January  2014 
whose period of total deduction of profits derived from exports had not expired at 
31 December  2013 also continue to enjoy total deduction 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 the initial capital or in an incre ase in the capital 
of wholly exporting enterprises qualify for total relief . 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, con sumption 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 19 92114, and then that of the economic activity park in 2001.115 
3.147.   All wholly exporting enterprises established inside an economic activity park qualify for 
fiscal, financial and customs benefits, according to their status .116 An economic activity park may 
be establ ished 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, create d 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 i n them . A customs office 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 w ith 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 regu lations do not apply.  
3.149.   All operations inside an economic activity park must be carried out in foreign exchange or 
convertible dinars. In addition, the goods and services 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 . 
                                                
112 Added by Article 34 .3 of Law No. 2007-70 of 2 7 December  2007 on the Finance Law  for 2008.  
113 Amended by Article 24 .4 of Law No. 2010-58 of 1 7 December  2010 on the Finance L aw for 201 1, as 
amended by A rticle 11 of Supplementary Finance L aw 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 1 7 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 Law s Nos. 94-14 of 3 1 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 1 3 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/Rev.1  • 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 Labour -intensive industrial projects with a 
technological input; services involved in 
petroleum and gas activities and logistics; 
free-zone transaction activities  60 18,683  182 em ployees/  
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 provided by the authorities . Viewed at: http://www.pa rcs-activites.  
tn/parcs -activites.html . 
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 througho ut 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 occupancy 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 o perating 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 products immediately and also rapidly export the 
products t hey 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, proces sing, 
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/Rev.1  • Tunisia  
 
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  Table 3.16 Suspensive procedures, 2015  
Name    Benefits  Beneficiaries  
Public or private 
customs warehousing  Goods are placed f or 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 warehous es. 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 d estinations 
(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 equipmen t 
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 
enterpri se. 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 displ ay 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 ca rrying 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 exportat ion 
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 partici pation 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, 
machi nery, 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 co mmercial use 
registered in Tunisia and used for the carriage of 
goods or persons outside the customs territory 
free of charge or against payment.  Person s possessing the goods presented for 
export; manufacturers; enterprises carrying 
out works abroad; orga nizers of trade fairs or 
exhibitions abroad; individuals (artists, 
craftsmen, sports teams)  WT/TPR/S /341/Rev.1  • 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 (inter national 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 facili tate 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 custo ms 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 imp ort 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, Directo rate-General of Customs . Viewed at: http://www.douane.gov.tn/  
index.php?id=466 . 
3.2.4.4   Financial aid and other export promotion measures  
3.154.   There are a number of mechanisms and structures available to exporte rs 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 unde r 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 incenti ves 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 subsidie s 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 recruitment of graduates, internation al market surveys, 
assistance with canvassing and advertising, and also with participation in fairs and special events 
abroad and in international tenders. FOPRODEX also 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 promotion activities by trade associations and 
international trading companies. The third category covers the transport of Tunisian p roducts 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 irrespective 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 part y 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 . Viewed  at: http://www.cepex.nat.tn/content/accueil . WT/TPR/S /341/Rev.1  • 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 recruit 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 which 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 carryin g 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 abr oad. 
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 project 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 focuses 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 headed 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), create d in 1984 and under the authority 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 insu rance -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 -reimbursement of expor t 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 Fund 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 amount of the credit is covered, but the guara ntee 
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 sup port exporters during the global 
                                                
122 Law No.  84-40 of 23  June 1984. For further details, see COTUNACE. V iewed 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.financ es.gov.tn/domaines/assurance/cadre%20legal/assurance%20exportation.pdf . WT/TPR/S /341/Rev.1  • 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 global financial and economic crisis, is no longer 
in effect.  
3.166.   Since 2010, the Tunisian Guarantee Company (SOTUGAR), a public interest corporation, 
has been managi ng 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 -owned e nterprises 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 2006125 and lists nine State trading enterprises. In 2004, 
State trading enterprises imported 16% of T unisia'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 mo nopoly 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 cru de 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 Tunisi an 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 Compa ny (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 alcoh ol, 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 and export of phosphates are not a de jure monopoly, the Gafsa 
Phosphate Company and the Tunisian Chemical Group 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 t ransport, 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 important, 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 enterprises 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/Suppl.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/Rev.1  • 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 (Table 3.17). The main sectors concerned are 
telecommunications, energy, transport and transport support services, and financial services. The 
State also has holdings in ag riculture and agr o-industry, chemicals, public works and housing, 
mining, trade, building materials, the press and publishing, mechanical and electrical industries, 
and tourism.  
Table 3.17 Companies with a Sta te 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 I ndustrielle  AFI 100 
5  Agence Foncière Touristique  AFT 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 S olidarité  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  CPSCL  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 Promotio n 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  ONTEL  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/Rev.1  • Tunisia  
 
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  No. Company with a State holding  Acronym  State holding  
(%) 
50  Société Générale d'Entreprise de Ma tériel et de Travaux  SOMATRAGET  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  SNCFT  100 
56  Société Nationale d'Exploitation et de Distribution des Eaux  SONEDE  100 
57  Société Nationale du Transport Inter -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  PROMOSPORT  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 
AUTOROUTE S 98.0 
64  Société Tunisienne de Banque*  STB 71.5 
65  Société Tunisienne de l'Air*  TUNIS AIR  64.9 
66  Société Tunisienne d' Électricité 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 pr ovided 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 r eorganization 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 privatization, 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 capita l 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 person 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 Law s 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 Decre e 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/Rev.1  • Tunisia  
 
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  78.6% of the total income from privatization. Since the privati zation 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 stra tegic 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 hol dings 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 f rom 
capital gains tax on the sale. The benefits available 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 s hares.  
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 car ry 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 betw een 
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 (correspo nding 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% a nd 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 th e services 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 ) (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 responsibilit ies 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 reorganization – privatization, 2015 -2016 
Name of the enterprise  Reorganization – privatization/restructuring  
Société tunisienne de sidérurgie El  Fouledh  Recapitalization and opening up the capital, reserving up to 
49% of the post -recapitalization capital for a strategic partner 
through an inte rnational 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 com mittee 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/Rev.1  • 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 situat ion 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 restructuring project awaiting 
financing.  
Source:  Table drawn up by the WTO Secretariat on the basis of information received 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 privat e 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 mechanisms for their impl ementation and monitoring. 
Article  4 provides that the contracts concluded must 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 the y 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 g overned 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 incent ives are now granted under 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 ente rprise 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 method  of depreciation  (rather than linear 
depreciation) for production  machinery  and equipment . 
3.189.   Accord ing 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 subj ect 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 f or the period 2014 -2016 also introduced other measures to boost the 
creation of SMEs. The benefits given for new investment include the possibility of accelerated 
depreciation and fiscal deductions such as exemption for the profits of SMEs created in 2016 in the 
processing sector for the first 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 re gional and agricultural development (Section 4.1), combating pollution and protecting 
the environment, promotion of technology and 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/Rev.1  • Tunisia  
 
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  enterprises and small trades. The regional development -related fiscal benefits incl ude 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 1 8 April 2011133 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 five 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 l and) for projects relating 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 so cial 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 wheth er 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 capital, 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 additio nal 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 
categor ies 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 re lation 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  subsidy 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 small trades, as amended by Decree s 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/Rev.1  • 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 policy 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 discriminatory 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 transparency 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 retained i n the new Law, comprising an independent 
authority, the Competition Council and the Directorate -General of Competition and Economic 
Surveys (DGCEE), under the Ministry of Trade. The Competition Council and the DGCEE are 
responsible for implementing competi tion 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 Competiti on 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 acc usation 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 rei nforces 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 tr ansparent 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 purchas e 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 -competitive practices prohibited: concerted action and 
express or tacit understandings preventing free pricing, restricting market access, or aimed at 
market sharing; abuse of a dominant position; and 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 users a fair share of the resulting profits. Such 
exemptions are granted by the Minister of Trade, after hearing the views o f the Competition 
Council, and must be published in the Official Journal. In 2015, seven decisions on exemptions 
were taken in the catering, education, sports and meal tickets sectors. These decisions concerned 
exemption from application of Article  5 of th e 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 ye ars, the merged companies' 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/Rev.1  • 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 d uring 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 when 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  Fines 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 t o publish the Council's 
decision.  
Telecommunications  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.  
Government procurement  Abuse of a dominant position  Injunction to end the practices; obligation 
to publish the Council'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 Council's decision.  
Meal tickets  Abuse of a collective dominant 
position  Injunction to end the practices; obligation 
to publish the Council's decision.  
Distribution of phosphoric acid  Abuse of a situation of 
economic dependence  Injunction to end the practices; obligation 
to publish th e Council's decision.  
Production and distribution of 
veterinary medicines  Abuse of a dominant position  Fines imposed on the offending company 
and injunction to end the practices; 
obligation to publish the Council's decision.  
Source:  Information provid ed by the Tunisian authorities.  
3.208.   The following sectors have their own regulatory authorities which also have competition 
responsibilities: telecommunications, banking, and financial and insurance markets.  
3.3.3.2   Price controls  
3.209.   Like the 1991 Law, the new Law prescr ibes 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 pricing, as well as the terms and conditions for 
determining thei r 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/Rev.1  • 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 textbooks and exercise books; tea; fuels, including LPG; 
electricity, water and gas; passenger transport fares; medicines and medical acts; subsidized 
reconstituted milk; charges for posta l and telephone 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; r oasted coffee; beer; metal barrels and containers; motor vehicles (assembly); 
lime; cement and reinforcing bars; compressed gas.   
C Products subject to control of distributor's margin  
 Rice; citrus fruit; table grapes; dates; other fruit; potatoes; toma toes; pimentos; onions; other 
vegetables; plants and condiments; poultry; eggs; bran and milling products; butter; tomato 
concentrate; lump sugar; roasted coffee; yeast; beer; artificial cement; white cement; reinforcing bars; 
metal containers; private car s; vans; coaches; buses; trucks; trailers; other road vehicles; school ink; 
compressed gas; school paper; exercise books; 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 the 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 determines 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 mode rate 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 rein stated after being removed in 2009. This expansion of the CGC's scope occurred 
when cereal prices were rising on the international 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 Tu nisian authorities.  WT/TPR/S /341/Rev.1  • 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 for oilse ed oils and cereals is calculated on the 
basis of the difference between the cost price and the 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 20 13 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 sector 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 ext reme 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 subsidiz ing 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 ea sier 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 pri ces "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 u nder 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 regulatory framework, which was launched in 2012 
following an auto -evaluation of the national system, ended  with the preparation of an action plan. 
The new regulatory framework was confirmed by the adoption of Decree No.  2014-1039 of 
13 March  2014138, and revises a certain number of the provisions in the 2002 Decree.139 
3.217.   The new Decree establishes the principle acco rding to which bids are evaluated on the 
basis of "the lowest bid that meets the specifications". Nevertheless, for the procurement of 
important goods and equipment with technical specifications, the bids may be evaluated by 
weighing quality against cost ( Article  63). Likewise, design contracts are governed by special 
procedures which give priority to quality (Article  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 exhaustive as possible.  
3.218.   According to the new Decree, government procurement contracts are written contracts, 
concluded against payment by the government purchasers 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 with the Centre for Social Research and Studies and 
with technical support from the 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 Decree s Nos. 2007-1329 of 
4 June 2007 and 2008 -2471 of 5  July 2008.  WT/TPR/S /341/Rev.1  • 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 o rder 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 provisions specific to certain s ectors, 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 (Article  135) su ch 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 proc urement 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 contr acting 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.   Procureme nt 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 proce dures 
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 A udit Commission (CSM), established 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 procurement control commissions, for example, the regional 
agricultural development commissariats, the regional education commis sariats, 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 standing commissions established within each 
government purchaser responsible for opening and deciding on t he 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, h as 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 civ il 
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 Min ister's 
office and examines procurement of public works, the supply of goods and services, design 
                                                
140 Pursuant to Decree No.  2016-271 of 2  March  2016.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  contracts and the purchase of informatics hardware and services. It comprises commissions 
specializing in different sectors: construction, civil engineering a nd 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 jud icial bodies; the National Government Procurement Observatory (ONMP); 
and the Tunisia on -line E -Procurement System (TUNEPS).  
3.225.   The responsibilities of the ONMP are specified in Article  156 of the Decree and include, in 
particular, the introduction of an info rmation 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 legi slative 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 goods and services and design contracts which, for 
technical reasons, can only be fulfilled by a particular entrepreneur, supplier or service provider; 
procurement that can not 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 ca rry out the project satisfactorily. 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 tec hnical, aesthetic or 
financial reasons.  
3.229.   The new government procurement regulations 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 compani es 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 du ty and on the basis of 
prices that include all duties and taxes.  
                                                
141 Online information from the ONMP . Viewed at: www.marchespublics.gov.tn . WT/TPR/S /341/Rev.1  • 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 the central administration, excluding State -owned 
enterprises and local authorities.  
Source:  Information provided by the Tunisian authorities.  
3.230.   The share of government procure ment 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).  
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 
procurement office (Article  18). Article  23 provides that specifications must encourage foreign 
design offices to become associated with one or several Tunisian design offi ces 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 whos e prices fluctuate rapidly and which, as a result, cannot 
comply with the general terms and procedures for 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". The main products involved are cereals and petroleum 
products.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Chart 3.5 Share of government procurement 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.  
3.233.   A call for bids has to be published in the press and on the government procurement 
website at least 30 d ays before the end of the perio d 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 
any physical medium or online and on the site of the government purchaser itself wh ere 
appropriate. For electronic procurement, the notice is published on TUNEPS.142 
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 
datab ase 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 ma kes 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 informal appeal against the decisions taken within 
five working da ys 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 not automatic and is only tr iggered 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 Industria l Property 
(founder member) and the Berne Convention for the 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 Classification of Goods and Services for the Purposes of 
the Registration of Marks; the Lisbon Agreement for the Protection of Appellations of Origin and 
their International Registration; the Madrid Agreement 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 Interna tional 
Recognition of the Deposit of Microorganisms for the 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 Online information from TUNEPS . Viewed at: https://www.tuneps.tn/index.do . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  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 International 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 Appellations of Origin and Geographical Indications 
adopted on 20  May 2015 in Geneva. In July  2014, Tunisia and the European P atent 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 Conventio n. Tunisia plans to accede to the revised Kyoto 
Convention in 2016.  
3.238.   The competent authorities in the intellectual property sphere are principally the National 
Standardization and Industrial Property Institute (INNORPI) and the Tunisian Copyright and 
Relate d Rights Organization (OTDAV), which replaced the Tunisian Copyright Protection 
Organization in 2013.143 OTDAV is a non -administrative public body, under the supervision of the 
Ministry of Culture and Heritage Preservation. INNORPI is responsible for managin g 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.144 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 Tuni sia'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 
property145; Law No.  2007-68 of 27  December  2007 on appellations of origin, geographical 
indications and indications of source for craft products; Law No.  2007-50 of 23  July 2007 on the 
protection of trademarks and service marks146; Government Decree No.  2015-303 of 1  June 2015 
establ ishing 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.147 
3.241.   The responsibilities of the Customs have been strengthened by t he new legislation to 
combat counterfeiting and piracy. In 2009, the National Council to Combat Counterfeiting and 
Piracy was created within the Ministry of Trade.148 It gives its views on the anti -counterfeiting and 
anti-piracy programmes in relation to int ellectual 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 international exhaustion of intellectual property rights and 
the authorities have indicated that, in practice, there is no restriction on pa rallel imports on 
grounds relating to intellectual property rights.  
                                                
143 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 . 
144 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/TUN/4, IP/N/1/TUN/G/2 and IP/N/1/ TUN/T/4.  
145 Official Journal online. Vi ewed at: http://www.legislation.tn/sites/default/files/  
journal -officiel/2009/2009F/Jo0522009.pdf . 
146 Online infor mation from WIPO. Viewed at: http://www.wipo.int/wipolex/en/text.jsp?file_id=197893 . 
147 Online information from WIPO. Viewed at: http://www.wipo.int/edocs/lexdocs/laws/fr/tn/tn056fr.pdf . 
148 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/Rev.1  • Tunisia  
 
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  3.3.5.1   Industrial property rights  
3.244.   There have been a number of changes to the legislative framework for industrial property 
rights since 2005, especially as regards registration 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 app licable, 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 infringements, together with the procedure to be 
followed for seizure of products suspected of being c ounterfeit, 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.149 It extends the patentability of inventions to al l spheres of technology such as medicines 
and agricultural chemicals, and gives patent protection for a term of 20 years. This Law also 
modified the procedure for granting patents by requiring a substantive examination of applications, 
in addition to the e xamination 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 s urgical methods 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 el igible for patent 
protection.  
3.248.   A patent confers on its owner or his successors 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 th e offering, importing, stocking or use of the patented product 
or the product obtained by means of a patented process, on Tunisian territory, after that product 
has been lawfully introduced into the commerce of any country, by the owner of the patent or wi th 
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.150 The legislation applies to both 
nationals and foreigners. An Order of the Minister of Finance of 3  December  2001 establishes the 
form of the written application for suspension of customs clearance where imports incorporate a 
counterfeit integr ated 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.151 It 
introduced changes with respect to the type of protection provided when the same subj ect-matter 
simultaneously embodies both technical and ornamental innovations and provides that the term of 
                                                
149 Online information from WIPO. Viewed at: http://www.wipo.int/wipolex /en/text.jsp?file_id=129787 . 
150 Online information from WIPO. Viewed at: http://www.wipo.int/wipolex/en/text.jsp?file_id=129821 . 
151 Online information from WIPO. Viewed at: http://www.wipo.int/wipolex/en/text.jsp?file _id=129833 . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  protection of an industrial design is, at the discretion 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".152 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 appe llation of origin" as the geographical denomination of a 
region or parts of a region, serving to designate a product originating there, the quality or 
characteristics of which are due exclusively or essentially to the geographical environment, 
including na tural 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 a nd well -known 
traditions.  
3.252.   The 2007 Law defines a "geographical indication" 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 the 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 fi ne 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 bod y 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 delimitation of the appell ation 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 protecte d 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 acquired in the course of employment. In the case 
of pharmaceuticals, undisclosed information is protected by a Cir cular of the Minister of 
Public  Health reproducing the wording of Article 39 of the 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 pr ovides 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 des truction 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 fo r manufacturing secrets under the Penal Code). 
                                                
152 Official Journal online. Viewed at: http://www.cnudst.rnrt.tn/jortsr c/2007/2007f/jo1042007.pdf . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Tunisia provided detailed information on the measures taken to enforce these rights in its 
responses to Members' questions.153 
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 are still governed by Law No.  99-42 of 10  May 1999 on 
seeds, seedlings and new plant varieties.154 
3.3.5.3    Copyright and related rights  
3.258.   Tunisia's legislative and regulatory framework 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 and 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 creation155; Decree No.  2013-3201 of 31  July 2013 establishing the 
conditions and procedures f or intervention by the Fund for the Promotion of Literary and Artistic 
Creation 156; 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 promoti on 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 export s 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 prot ecting foreign works, works expressed 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, mu sical 
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 inheritance or by will, in the same way as econ omic 
rights. The legislation also gives the author the exclusive right to authorize use of his work. The 
term of protection for computer programs has been 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 ensure s 
observance of the fundamental principle of national 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 repr esents 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 sect ors. 
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 di spute, 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 renewabl e at the request of the applicant. In 2014, 729 works were filed.  
                                                
153 WTO document IP/Q/TUN/1 of 2  June 2004.  
154 Online information from WIPO. Viewed at: http://www.wipo.int/wipolex/en/text.jsp?file_id=129811 . 
155 Official Journ al online. Viewed at: http://www.cnudst.rnrt.tn/jortsrc/2011/2011f/jo0582011.pdf . 
156 Online information. 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/Rev.1  • 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 authorized by the OTDAV, over 50 interventions in the 
field were carried out and concerned hotels, restaurants, 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 t heir task properly. The 
national legal provisions do not provide for courts 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 who 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 p rovides 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/Rev.1  • Tunisia  
 
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  4  TRADE POLICIES BY SE CTOR  
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 location, 150 km from the Europe an 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 sha rp dichotomy 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 programmes (offshore regime, wholly exporting regime, 
incentives to invest, export subsidies, "spe cifications" ) (Sections 2 and 3) are now under review, 
because of their high budget cost and comparative 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, maize (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 investment remai n in connection with the purchase or 
lease of agricultural land (Section 4.1.3), and several important agri -food activities are subject to 
prior authorization (semolina production, milling, edible oil refining, tobacco industry, malt and 
beer production, s ee 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 concessi ons, 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, including potatoes, were imported by the Ministry of 
Trade, whi ch 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 involv es numerous taxes, public import 
monopolies, marketing offices, State -owned enterprises 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 improved access to the Tunisian market, mainly for 
certain products such as wine and tobacco (section on wine and tobacco), tea, coffee and f ood 
preparations, and helped to combat smuggling, while reducing the cost of these products for the 
consumer.  
4.6.  Domestic and regional trade in food products 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/Rev.1  • Tunisia  
 
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  Chart 4.1 Main imports and exports (agricultural 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 2014
Soya-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 2014
Crustaceans (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 i ndicate the main products at HS 4 -digit level; the plotted curves indicate the 
contribution of agriculture and fishing 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/Rev.1  • Tunisia  
 
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  Chart 4.2 Customs duties on agricultural products, 2005 and 201 6 
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 provided 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 responsibility 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 (ONAGRI) analyses Tunisian agricultural and fishing 
markets.1 The Agricultural Investment Promoti on 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 pr ojects.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 agricult ural 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 terms of value, followed by dates (12%), seafood 
products (8%) and cereal -based preparati ons (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. Impo rts of oilseeds have increased significantly since 2008.  
                                                
1 Online information from the Ministry of Agriculture, Water Reso urces and Fisheries. Viewed at: 
http://www.onagri.nat.tn . 
2 Online information. Viewed at: www.apia.com.tn . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Table 4.1 Main agricultural crops, 2005  and 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 crops, 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 beer  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/Rev.1  • Tunisia  
 
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  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 flour  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 si gnifies 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 Tuni sian 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 2 6 May 1997 amending Law No. 69-56 of 2 2 September  1969 on the 
reform of agricultural structures stipulates 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/Rev.1  • Tunisia  
 
- 101 - 
 
  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 t he 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  renting 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 re lated 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 ag ricultural 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 an d grant 
subsidies for the purchase of agricultural equipment, 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 prima ry-processing agri -food 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  also 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, with different rates on inputs than on finished 
products and a 23 -page list of exemptions including, in particular, exemptions for i mported 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 r epresents a considerable loss of income in terms of tax 
                                                                                                                                                  
shareholders of public limited companies ac quiring agricultural land must all be natural persons of Tunisian 
nationality, which excludes any participation by a legal person, even one of Tunisian nationality . See also 
Law No. 95-21 of 1 3 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 Investme nt Incentives Code, enacted by Law No. 93-120 of 2 7 December  1993. Viewed at: 
http://www.Tunisiaindustrie.nat.tn/fr/download/cfga/CODE_FR.pdf . 
7 Investors interested in accessin g this support may approach the APIA. Viewed  at: 
http://www.portail.finances.gov.tn/domaines/AVFISC/cadre%20legal/code_incitatio n%20Fr/  
Decrets_Fr/decret_fr_94_427.pdf . WT/TPR/S /341/Rev.1  • 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 cons iderably 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 modernize and restructure the agricultural sector by 
upgrading agri -food en terprises, introducing new technologies, and promoting quality, traceability, 
certification and the adoption of quality standards and quality management systems. The  Fund for 
the Development of Competitiveness in the Agricultural and Fisheries Sectors (FOD ECAP) 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 a nd 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 interbranch organizations, as well as to stabilize 
the prices of ag ricultural 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 materi als 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 "wholly 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 taxes and import duties and  taxes (CII, Article 17).  
4.20.   To promote agri -food sector exports and deal with production shortages associat ed 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, these 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 oilcake, 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 Fish eries 
Sectors . Viewed at: http://www.portail.finances.gov.tn/domaines/AVFISC/cadre%20legal/code_incitation  
%20Fr/Decrets_ Fr/decret_fr_96_1563.pdf . 
10 Monographie 2014 , APII. Viewed at: 
http://www.Tunisiaindustrie.nat.tn/fr/download/CEPI/mono_iaa.pdf . 
11 WTO document G/ AG/N/TUN/33/Corr.1 of  1 Augus t 2005. 
12 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/Nouvea u%20dossier/foprodex1.pdf . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  authorization of the Minis try 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 competitiveness on the domestic and international markets 
and develop exports. As a result, the cost of imported food product s, in particular for industries 
that use them as inputs (agri -food industry, including the export  branch and hotel and restaurant 
trades), has been reduced. This has also benefited 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 t he growing problem of customs fraud at importation.  
4.25.   However, broad segments of the agri -food sector 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 orga nized by the Ministry of 
Trade at the proposal of the Ministry responsible 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 dr ying 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 covere d 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 n otifications17 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 tariff 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 2 4 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 . Vewed 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/Rev.1  • Tunisia  
 
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  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 Consolidated Tariff Schedules (CTS) database (HS 2002).  
b Simple average tariffs (%).  
Source:  WTO Secretariat, based on information provided by the authorities; and CTS database.  
4.28.   For the rest of the tariff quotas, i.e. bovine meat, powde red 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 201 2 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 Ministry responsible for agriculture depending on the 
products concerned. The authorization gives entitlement to the "f iscal 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 import 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 Decre e No. 2014-4512 of 3 0 December  2014. WT/TPR/S /341/Rev.1  • 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, f or 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 agri cultural and agri -food products, viewed 
at: 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 bilatera l 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  Descr iption 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  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  CN Code  Descr iption of product  EU customs 
duties  
 
2016 (%)  MFN 
customs 
duties  
2016 (%)  Preferential tariff 
quota  
(in tonnes)  
0405 Butter  36 36 250 
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, other  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 
12141 0 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  Sunflower -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 sugar  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 sugar     
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 en try or reduced 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 wit h the private sector in agri -food 
production and trade; some occupy exclusive positions in marketing, including importing and 
exporting. The following is a non -exhaustive list:  
 National Oil Board (State ownership: 100%; imports and exports)  
 Grain Board (10 0%; imports);  WT/TPR/S /341/Rev.1  • Tunisia  
 
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   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 ex ample, for bread, flour, couscous, oil, sugar, 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 preparations (Table 3.20). The a im 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 o rder 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 countr y. 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 addit ion 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 Compensation 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 system (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). Since January  2016, the customs duty on wheat imports has been reduced to zero. 
According to the authorities, non -quota wheat imports by the private sector will henceforth be 
zero-rated.  
4.36.   Cereals exports are restricted by requiring authorizations (Secti on 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 jobs, including for Tunisian specialty producers and 
exporters (for example, of the multi -grain organic semolinas much in demand on some export 
markets).  
4.37.   Downstream, freedom of activity is not encouraged 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 r estrictions on trade and 
investment are now being reviewed.  
                                                
19 Online information from the Ministry of Trade. 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/Rev.1  • Tunisia  
 
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  4.1.8.2   Sugar  
4.38.   Sugar production remains subject to price -setting at every stage, as well as to the fixing of 
distribution margins in conformity with the provisions of Decree No.  91-1996 of 23  December  1996 
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 import ed raw sugar 
(mainly brown); it is a State -owned industrial enterprise under the supervision of the Ministry 
responsible for industry, which has been recording losses since 2004 and whose indebtedness 
amounted to TND 28  million in 2010. The recovery in the  world price of sugar between 20 06 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 purposes of the consumer subsidy, aggravated by a 
declining domestic supply a nd 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 account 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 whit e 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 import 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, o r 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 restructuri ng 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 98 8 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 shar p 
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 Tunisi e, 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 ; 
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/Rev.1  • Tunisia  
 
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  Table 4.5 Olive oil exports , 2005  and 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 t onnes)  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 the re 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 du ty 
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 impo rts 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 enh ance 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 the Ministry responsible for industry, is tasked 
with carrying out these sche mes and with providing 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 producers 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 giveaway pric es 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 th e 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 approv al. 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 oil s 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 (T able 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 Online information from the 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 Online information. Viewed at: http://www.businessnews.com.tn/lunion -europeenne -offre-a-la-
Tunisia -un-acces -ameliore -pour-lhuile -dolive,520,58986,3 . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Table 4.6 Beer, tobacco and wine, production and trade , 2005  and 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 main 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 Kairou an Tunisian Tobacco Manufacturing Company 
(MTK). Imports are also subject to a State monopoly 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 custo ms duties generally 
correspond to the maximum MFN rate of 36%. Tariff preferences are in place on trade in wine with 
the EU. A wide range of internal duties and taxes 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 considerably reduced the smuggling of foreign wine 
and beer o n 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 be en 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 o f 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. The Ministry of Trade sometimes imports milk or 
dairy products through the Trade Board.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  4.56.   Since 1991 the customs duty on powde red milk 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 pro duction. 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 has been a mo dest 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 
supplement ary 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 significan t 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 TN D 1.7 per kg for boneless meat28, 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 be tween 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 sardine s and anchovies. The European market remains the principal destination for 
Tunisian fishery exports, accounting for, on average, 71% in terms of quantities and 69% in terms 
of values exported, consisting mainly of molluscs and crustaceans.  
                                                
27 Decree No. 91-1381 of 2 3 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 Online information. Viewed at: http://www.huffpostmaghreb.com/2013/09 /12/polemique -
importation -moutons -aid_n_3913440.html . WT/TPR/S /341/Rev.1  • 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 supply the domestic market (h otels 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 ma jority (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 requ irements 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 ca tch certificate to show that the fishery products for export were not illegally 
caught, within the context of the cooperation between Tunisia and the EU in combating illegal, 
unreported and unregulated fishing. Enterprises that export fishery products (fis h, 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, HA CCP, 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 duties an d 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 (apart from the hydrocarbons described below) are 
phosphate, iron, lead, zinc, barytes, fluorine, and salt. The mining sector contributes about 2 -3% 
to real GDP (7.5% if indu strial 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 3 1 January  1994 on the practice of fishing . Viewed at:  
http://www.apia.com.tn/investissem ent-anger -investmenu -71. 
31 National Institute of Statistics (2014), Foreign Trade . Viewed at: http://www.ins.nat.tn/indexfr.php . WT/TPR/S /341/Rev.1  • 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 Chemic al 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 operatio ns 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 Tuni sian 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 (t he Djebel Djérissa Company) and private metal mines are 
extracting iron ore, lead , zinc and barytes/fluorine. Private companies are producing and exporting 
salt. 
4.70.   The 2003 Mining Code governs the activities of mineral prospecting, exploration and 
exploitati on 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, no t 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 reserves that can be economically exploited and the 
rate of exploitation. T here 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 Ministry of Industry, Energy and Mining.34 The N ational 
Mining Board (a public institution) is responsible f or 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 servic e 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 an d qualities (Article 104 of the Mining Code). Non -residents of foreign nationality recruited 
to carry out prospecting, exploration and exploitation activities may also benefit from privileged 
tax treatment (Article 108).  
4.73.   At the end of 2015, two prospecting  permits, 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-tunisie -la-cpg-chancelle . 
33 Law No. 2003-30 of 2 8 April 2003. Viewed at: http://www.onm.nat.tn/files/code_minier.pdf . 
34 Ministry of Industry, Energy and Mining . Viewed at: http://www.tunisieindustrie.gov.tn . 
35 National Mining Board . Viewed at: http://www.onm.nat.tn/fr/index.php . 
36 Article 96, Law No. 2003-30 of 2 8 April 2003 enacting the Mining Code . An overview of the legal and 
fiscal incentives can be found on the Ministry 's website . Viewed 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/Rev.1  • Tunisia  
 
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  4.3  Energy  
4.74.   Tunisia's energy resources consist mainly of domestic hydrocarbons production and a 
royalty of 5.2 5% 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 wi th 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 inde pendence 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. Moreove r, 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. Exports of energy products and lubricants, around 
TND 2  billion (about €880  million), c onsist 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 ener gy 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 Tunisia n and 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 v iew 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  (GIZ) (2014), Analysis of the regulatory framework 
governing network access for producers of electricity from renewable energy sources in Tunisia. V iewed 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/Rev.1  • 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 Hydroc arbons Code40, 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 
specifi ed the concessions excluded from the scope of the Hydrocarbons Code; Law No.  2004-61 of 
27 July 2004 dealt with the organization of the activities of service companies in the hydrocarbons 
sector; and Law No.  2008-15 of 18  February  2008 concerned, in partic ular, 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 contra ctor 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 production -sharing agreement, ETAP reimburses the 
exploitation costs in kind, as well as those incurred during t he 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 agree ment 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 hy drocarbons 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 ratio" of the accrued net in come 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 Code, and 26 governed by the Hydrocarbons Code. 
Likewise, at end -2015, ther e 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 exploitation companies generally operate in the 
hydrocarbons sector as non -resident ente rprises 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 before 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 proport ional royalty is determined 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 no t 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 1 7 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. V iewed at: 
http://www.oecdilibrary.org/docserver/download/2012062e.pdf?expires=1434091956&id=id&accname=  
ocid57015274&checksum=3E9FC0FD02DC60726CBEBB9091285D7C . WT/TPR/S /341/Rev.1  • 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 b y 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 gas42, with the exception of bitumen  and 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 re quirements 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 distribution market for fuels and LPG comprises the 
following approved companies: the State -owned National Petroleum Distribution Company (SNDP); 
Shell Tuni sia, 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. A n 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. Liquefied petroleum gas for domestic consumption and 
N2 heav y 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 distribute 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 informa tion from STIR. V iewed at: http://www.stir.com.tn . 
43 Law No. 91-45 of 1 July 1996, Orders of 6 January  2006 and 1 2 December  2006. Online information 
from STIR. V iewed at: http://w ww.stir.com.tn . 
44 Online information from STEG. V iewed at: http://www.steg.com.tn . WT/TPR/S /341/Rev.1  • 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. I n March  2015, nearly 92% of Tunisian electricity was generated from natural gas 
(90% in 2005), the rest comin g from other fuels: fuel oil and diesel (5% of total production), 
hydraulic turbines (0.4%) or wind energy (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).  
4.91.   The Tunisian power grid is connected to those of Algeria and Libya, which makes it possible 
to interconn ect 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 techn ical 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 f ree. 
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 the Directorate -General of Ene rgy. 
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 has covered all the areas of energy efficiency in 
transport, building and energy -intensive industries, as w ell 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 e lectricity 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 I ndustry , 
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 Development of On -grid Wind Power in Tunisia . 
47 OECD (2012).  
48 OECD (2012), Investment Polic y Review s: Tunisia. V iewed at: http://www.oecdilibrary.org/docserver/  
download/2012062e.pdf?expires=1434091956&id=id&accname=ocid57015274&checksum=3E9FC0FD02DC607
26CBEBB909128 5D7C . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  4.95.   The STEG grid serves about 3.6  million users, including ove r 17,200  customers connected to 
the medium -voltage network at the end of 2014. Consumer tariffs are set by decision (Table 4.9), 
as are the tariffs for sales to STEG.49 
Table 4.9 Electricity tariffs, high and m edium 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 rate 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$12  billion 
exported in 2014 by various industries such as accessories (wire and  cable) for the electrical 
machinery industry and electrical equipment (Table  4.10). Most exports are destined for the 
EU market, where Tunisian products may enter free of all customs duties and taxes under the 
Association Agreement between Tunisia and the  EU. 
4.97.   The Agency for the Promotion of Industry and Innovation (APII), under the Ministry 
responsible for industry, is the entry point for investors. It is authorized to complete all the 
procedures necessary to set up a company and confer benefits on new pro moters in industry and 
services, investors in regional development zones and SMEs.50 However, the promotion of 
investment, including industrial investment, is also the responsibility of the Agency for the 
Promotion of Foreign Investment ( FIPA-Tunisia), a public body under the supervision of another 
Ministry, the Ministry of Development, Investment and International Cooperation 51, which requires 
a considerable amount of interministerial cooperation.  
Table 4.10 Exports of manufactures , 2005  and 2010 -2014  
(US$ 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. Clothin g 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 pentaoxide; 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  
                                                
49 GIZ (2014).  
50 Online information from the APII. Viewed at: 
http://www.tunisieindustrie.nat.tn/fr/doc.asp?mcat=25&mrub=189 . 
51 Online information from the Ministry of Dev elopment, Investment and International Cooperation . 
Viewed at: http://www.mdci.gov.tn/index.php . WT/TPR/S /341/Rev.1  • Tunisia  
 
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    2005  2010  2012  2013  2014  
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 
HS 2826 Fluorides  37.3 41.8 53.0 39.3 41.7 
4. Transport equipmen t 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 cy cles, 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, ex cluding fishery pr oducts, 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 acc umulation 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 free of duties and taxes, and freedom from the 
excessive regulation typical of the rest of the Tunisian econ omy. 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/wholly expor ting 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 invest in certain sectors, under t he 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 orien ted towards the domestic market has given 
rise to market distortions, has held back integration 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, me chanical 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 industrial and trade policy bas ed 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/Rev.1  • 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 indus trial 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 taxation has imposed a heavy burden on industrial 
enterprises oriented towards the domestic m arket, 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 exporting 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 re gime 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, t he 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 redu ce 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 turnover 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 1 3 March  2000, as amended by Decree No. 2008-4111 of 
30 December  2008, and Decree No. 2012-435 of 2 6 May 2012. 
WT/TPR/S /341/Rev.1  • Tunisia  
 
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  4.105.   Thirdly, the financial aid measures are as numerous as they are complicated and expensive 
for businesses to administe r. According to a g overnment 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 c osts 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 contribution 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 prom oting 
technology and R&D.  
4.106.   Moreover, the system for the prior authorization 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" indu stries 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 compl iance 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, improve 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 2 5 May 2015. WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Chart 4.6 Customs duties on non -agricultural products, 2005, 2010 and 2016  
(%) 
21.9
17.3
8.2
0 0 043.0
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 authorities, 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 provide s 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 free 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 industria l 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 a uthorities 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 items, glass, steel hous ehold goods, domestic 
electrical appliances, toys, pens, pencils, tubes and 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, televi sion sets, ceramic 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 te chnical 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 Online informati on. Viewed at: http://www.eeas.europa.eu/tunisia/index_fr.htm . WT/TPR/S /341/Rev.1  • 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 (GATS). Transport policy is the responsibility of 
the Ministry of Transport.56 Tunisia’s logistical performance, as measure d 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 ind ex (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 logistic s platforms. There are not yet any dry ports with container terminals 
under customs control. Recognizing the need to improve the l ogistic s platforms (ports, airports) 
and to encourage providers of logistical services, 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 logistic s platforms envisaged will consist of 
public logistic s zones alongside private zones, in the framework of public -private partnerships 
(Section 3.3.1). This could e ventually 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 Transport57; 
 Law No. 98 -21 on international multimodal goods transport58; and  
                                                
56 Online information. Viewed at: http://www.snt.com.tn . 
57 Official Journal online. Viewed at:  http://www.cnudst.rnrt.tn/jortsrc/1998/1998f/jo10498.pdf . 
58 Online information. Viewed at: http://www.legislation.tn/sites/default/files/fraction -journal -
officiel/1998/1998F/021/TF1998211.pdf . WT/TPR/S /341/Rev.1  • Tunisia  
 
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   Law No. 2004 -33 of 19 April 2004 on the organization of land transport, as amended by 
Law No. 2006 -55 of 28 July 200659. 
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 
enterprises60; 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 change d since 2005 
(Law No. 2004-33). Specifically,  the transport of goods 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 nationali ty 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 (Sec tion 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 direct orate 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 requirement may be relaxed in the case of the p rovision 
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 bilat eral 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 framework  of a specified number of authorization s fixed 
annually by the competent authorities of the parties . They are non -transferable, can be used for 
only one vehicle at a time  and provide for a limited stay. C abotage and triangular transport are not 
permitted, unless authorized by the other party. F oreign 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, h owever, 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 visa , 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 various 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, chartering and renting); and exemption  from VAT on 
the purchase of (domestic or imported) coaches , trucks  and capital equipment necessary to 
engage in TIR activities.  
                                                
59 Online information. 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, Eg ypt, Finland, France, Germany, Hungary, Iran, Iraq, Italy, 
Jordan, Lebanon, Morocco, Poland, Portugal, Spain, Sweden, Switzerland, Turkey , and the United Kingdom.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  4.5.2   Rail transport services  
4.122.   The authorities have stated that it is their objective to increase the economic importance of 
rail tran sport 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 possi ble to provide 
coaches and trains, some operat ing in the Sahel region, since 2010, and others in the suburbs of 
Tunis, since 2012.62 The equipment is being modernized within the context of the development of 
an urban  rapid transport rail network . 
4.123.   Rail trans port 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 provi ding rail 
transport;  
 Rapid Rail Network Company;  
 Railway Works Company (SOTRAFER);  
 Tunis Transport Company (STT), specializ ing in urban passenger rail transport in the capital;  
and 
 GANZ Tunisia Railway Equipment  (MFGT): the Government appears to have obtai ned 
financing from the Europ ean 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  passenger s 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 whee led (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)   
                                                
62 Online information. 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/Rev.1  • Tunisia  
 
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   Rades  Bizerta  Skhira  Sfax Gabes  
Container handling  STAM  STAM + STUMAR   STAM + GMS   
Bulk handling  STAM  STAM + STUMAR   STAM + GMS   
ISO 9001 c ertification  .. .. .. .. .. 
.. Not available.  
Source:  WTO Secret ariat, based on information provided by the authorities.  
4.126.   The following legislation deals with market access in relation to port services and maritime 
transport:  
 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 agent s. 
4.127.   Apart from t he 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 s ince 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 subject 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 companies, except by special derogation. A single  
State -owned enterprise participates  in this market 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 put ting 
into a Tunisian port. The shipping agency  must be incorporated in Tunisia and not more than 50% 
foreign -owned.  
4.131.   Cabot age 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 operati ons. 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 transport services from or to Tunisian ports, direct 
and indirect, is open to competitio n, including foreign competition. Foreign -registered c argo ships 
                                                
63 Official Journal online. Viewed at: http://www.cnudst.rnrt.tn/jortsrc/1998/1998f/jo10498.pdf . 
64 Official Journal online.  Viewed at: http://www.legislation.tn/sites/default/files/  
journal -officiel/2008/2008F/Jo0592008.pdf . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  (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 sh ip 
owners account for around 89 -91% of the 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 op erated. Domestic ship owners account 
for about 9 -11% of international trade; they include 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 Tankers GMT, METALSHIP  and MTL Fe eder), 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 . 
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 charter ing 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 ad vantages 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 20 16, 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. Cen tred on Tunis, its scheduled network consists of some 
50 destinations spread over four geographical regions: 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 an d transported about 
1.3 million  passengers in 2014. Syphax Airlines, a private company, ceased opera ting in July 2015. 
More than two third s 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 t he European Union, in particular in France, 
Germany, Italy, Spain and England.  
4.136.   The trade in airport and air transport services is mainly governed by65: 
 Law No. 70 -30 of 3 July 1970 on the establishment 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 establishing 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.  
                                                
65 The International Civil Aviation Organization website includes a list of all the international regulations 
and int ernational understandings and conventions in force in Tunisia. V iewed at: http://www.oaca.nat.tn/  
fileadmin/docs/DCCRSIA.Doc/AIP/Generalites/GEN_1_6.pdf . 
66 Online information from the OACA . Viewed at: https://www.oaca.nat.tn . 
67 Online information. Viewed at: http://www.droit -afrique.com/images/textes/Tunisie/Tunisie%  
20-%20Code%20aeronautique%20civil%202008.pdf . 
68 Official Journal online. Viewed at: http://www.cnudst.rnrt.tn/jortsrc/19 95/1995f/jo05495.pdf . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  4.137.   The operators with State participation under the supervision of the Ministry of T ransport 
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 aircraf t maintenance centres.  
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 manag es 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 operations and services needed  by travelers, the public, 
aircraft, fre ight, 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 an d 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 open only to Tu nisian 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 lin ked 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 agree ments 
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 f orce 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 tourists in 2015, as evidenced by the decline in its 
performance (Ta ble 4.1 2). 
                                                
69 Online information from the OACA . Viewed at: https://www.oaca.nat.tn . 
70 Decree No. 93 -1154 of 17 May 1993.  
71 Online information from the 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&c atid=38:aviation -
civile&Itemid=157&lang=fr . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Table 4.12 Tourism: number of arrivals and earnings, 2006  and 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 
  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?source=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 developme nt 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 the 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 commitments concerning travel agencies bind only 
measures  that affect the consumption of th ose 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 tourism, conference tourism, and accommodati on 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 authori zation 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 regist ering the documents establishing the enterprise 
and those recording an increase in capital; the possibility 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 equ ivalents; 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 fir st 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 subsidy of 8% of the cost of the p roject ( 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.  
                                                
73 Online information. Viewed at: http://www.beintunisia.com . 
74 WTO document GATS/SC/87  of 15 April 1994.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  4.151.   The State also assumes  the employer’s contribution 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 fo r 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 
agencie s, 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 capac ity of more than 
200 beds to import two four -wheel drive vehicles tax  free. 
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 a nd 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 situated in Tunisia to international competition.  
4.7.1   Overview  
4.156.   The principal developments in t he 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 re striction 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 pr actice of " Takaful" insurance in July  2014.  
4.157.   Market access has been improved through  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 n ot subject to this requirement) and aboli shing  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/Rev.1  • 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 occupations concerned, and organizing and supervising 
the actuarial profession in accordance with international standards.  
2. Strengthening of the gove rnance of insurance companies and their financial soundness:  
 Establishment of a legal framework for the governance 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 struc tures 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 mobilization of savings and the financi ng 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 mo torized 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 services for the insured, and 
data collection for the purpose of calculating tariffs on a purely technical basis;  
 Strengthening of the role of insurance companies with respect to road safety and the int ervention 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 in creasing the 
tariffs for mandatory coverage while reducing the tariffs for optional coverage.  
5. Improving the penetration rate for insurance services:  
 Strengthening the monitoring of compliance with the insurance requirement for certain categories of 
insurance such as the ten -year civil liability for the construction industry and fire insurance for industrial, 
commercial and tourism units;  
 Development of agricultural insurance by reactivating the agricultural disaster fund and establishing an 
index -based i nsurance system;  
 Review of the regulatory framework for credit insurance with a view to diversifying the product range in 
this field; and  
 Establishment of a mechanism for covering the risks of natural disasters.  
Source:  Tunisian authorities.  
4.158.   Although tota l 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 i n 
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/Rev.1  • Tunisia  
 
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  US$1,597  million).75 Insurance premiums rose from US$55 to US$83 per capita bet ween 2005 and 
2014, which is still very low. What is more, according 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 reinsurance) and 5 non-resident (of fshore) companies  
2015: 22 resident (including 5 life and 1 reinsurance) 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 millio n) 
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 o f 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 Sta te-owned enterprises in sector turnover : 
2005: 31%  
2015: 0%. There are curre ntly no State -owned enterprises  
Branches of foreign insurance companies : 
2005: 2  
2014: 4  
a Including retirement insurance services.  
Source:  Central Bank of Tunisia, Financial Stat istics (No. 192), October 2015; WTO Statistic s 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 t he 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 services are retroceded to companies  abroad . The 
private reinsurance company Tuni s 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 reinsura nce 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") insu rance companies may be established in the form of a branch 
or a representative office, in accordance with the 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 agreement approved by decree between the Minister 
                                                
75 Swiss Re, sigma indicators . Viewed at: http://www.swissre.com . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  of Finance and the enterprise concerned. At "national treatment" level, these enterprises are 
entitled to the fiscal, customs and exchange benefits and those re lating 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 mu st 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 the proposal of the CGA, the Minister of Finance 
may grant an exceptional derogatio n 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 legislation 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 Tunis ian 
nationality requirement); and abolition of the restrict ion on foreign majority participation in the capital of Tunisian insurance 
enterprises.  
Establishment of a legal framework for the practice of "Takaful" 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 agreemen ts 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 Emi rates (25 April 2016).  
- Commencement of the preliminary phase of the CGA’s accession 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 compliance with solvency regulations in the case of a subsidiary o f 
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 process : Tunisian nationality required for intermediaries.  
Limitation on the number o f 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 applic ations : 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 execu tive 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 thi rds of 
the voting rights) must be submitted to the Min ister 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 enterprises, irresp ective of the share ownership . 
Branches of foreign companies and subsidiaries of foreign companies : Branches are not allowed, except under the offshore 
regime.  
Recognition of home country supervision of foreign insurance companies : The CGA recognizes the c onsolidated supervision 
exercised by foreign authorities if the countries 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 min imum 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/Rev.1  • 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 th e 
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 Minister 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 in surance 
(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 an d 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 othe r 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 -37 on the recapitalization of banks 
was adopted in August 2015 to refloat the two State -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 important role in Tunisia’s economy and trade, the 
banks bei ng 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 marke t 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 system has been enriched by the opening of 
Banque Zitouna , a new bank specializi ng in Islamic  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/Rev.1  • Tunisia  
 
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  Table 4.13 Banking system indicators, 2014 -2015 
Banks  December 2015  December 2014    
Assets 
(TND  millio n) 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 .. .. 
Nationa l 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 majo rity 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 information provided by the Central Bank.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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  4.8.2   WTO commitments  
4.168.   In 1994, Tunisia undertook  specific commitments i n 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, without limitation, t he 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 op erations, 
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 purchase 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. T his provision features in Tunisia’s GATS 
Schedule of Commitments and in the legislation still currently in force, which both distinguish 
between resident institutions (banks83, leasing companies , investment companies) and 
non-resident institutions (banks84, leasing companies, investment companies).  
4.171.   The draft banking law provides for unification of the legal framework for resident and 
non-resident banking by bringing together the conditions 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 recrui t 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 maintai ned in the banking law reform project but also 
extended to insurance companies, stock market intermediaries, portfolio management companies, 
investment companies and any other "economic enterprise". With regard to the function of 
member of the management b oard, the non -cumulation 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 d ocument 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/Rev.1  • 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 th e 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). Cred it 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 o ther 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 periodic al 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 periodic al 
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 ba nk; 
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 ac complishing  an approximation of the "offshore" 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 adopted since 2005 concern the strengthening of the 
internal audit rules for credit institutions (Circular No. 2 006-19), 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 strengthe ning of the rules on the spreading 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 settle d 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 the revival of the financial market.  
87 Online information from BCT. 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 Financial Market Council . Viewed at: http://www.cmf.org.tn . 
90 Online information from the Tunisian Trade Association of Banks and Financial Institutio ns. Viewed 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 insti tutions working mainly with 
non-residents.  
92 Circular to credit  institutions No. 91 -24 of 17 December 1991 on the spread ing 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/Rev.1  • Tunisia  
 
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  12.1% (10.9% for the State -owned banks and 12.5% f or the private banks), with 
one State -owned bank deemed to be insolvent. The banking sector’s non -performing loans remain 
at a high level, namely, 15.8%. One of the causes of the sector’s substantial l osses 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 represent  less than 6.2% of total lending, but 25% of 
the banking sector’s non -performing loan p ortfolio 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 fra mework 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 b y 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 authori ty. 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 "Tunisi e Telecom", continues to dominate the telephony market, with a global market 
share of around 90.9% of the 943,000 fixed -line subscriptions.94 Tunisi e Telecom had a monopoly 
of the fixed telephony market up until 2009, when Orange Tunisi e (49% Orange S.A. ) obtained a 
second fixed -telephony licence. Tunisi e 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, Tunisi e 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 subscriptions. In addition to mobile, fixed and 
Internet s ervices, Ooredoo Tunisi a currently markets mob ile and fixed voice and data services 
(fixed via radio technology).  
4.187.   The Tunisian State owns 65% of Tunisi e Telecom’s capital and, since 2011, it has owned 
10% of Ooredoo Tunisi a’s capital and 51% of that of Orange Tunisia. Tunisi e Telecom has 
four subsidia ries: 
 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 Tunisi e 
Telecom;  
 the Maurit anian -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 Online information from the National Telecommunications Authority. Viewed at: 
http://www.intt.tn/fr/index.php?home . 
95 Online information. Viewed at: 
http://www.cmf.org.tn/pdf/informations _ste/doc_ref_cmf/doc_reference_TT_2010.pdf . WT/TPR/S /341/Rev.1  • 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 indicato rs, 2005, 2010  and 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 inhabit ants) .. 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 telephony 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$)  15.4 14.0 0.0 0.0  
Installation fee for residential telephone service (US$)  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 s ervices (% of services imports, BOP)  3.4 6.4 3.2 2.8 .. 
.. Not available.  
Source:  International Telecommunication Union (ITU), ICT indicator database 2014; World Bank, World 
Development Indicators , viewed at: http://databank.banquemondiale.org/data/reports.aspx?source  
=Indicateurs%20du%20d%C3%A9veloppement%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 sec toral reforms in order to make the country more WT/TPR/S /341/Rev.1  • 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 sectors. The cost of a 4 -Mbit/s ADSL Internet 
subscription (TND 30) is  currently equivalent to 8.5% of the min imum wage (TND 350).  
4.190.   In particular, where interna tional communications 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 w ith 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 (IN T) 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 installati on, 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 the conditions and procedures for the ac tivation 
of number portability.  
4.193.   The INT  is also responsible for the economic and legal regul ation of the market, on the 
one hand, by approving the interconnection offers made by operators, domestic roaming 
agreements, the contracts between MVNOs and host o perators 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 provision s 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 operato r’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 administrative 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.  
                                                
96 Online information from the World Bank . Viewed at: http://www.banquemondiale.org/fr/news/  
press -release/2013/06/13/  
telecommunications -sector -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 No s. 2002 -46 of 7 May 2002 and 2008 -01 of 8 January 2008.  
98 Online information from the INT. V iewed at: http://www.intt.tn/fr/index.php?home . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  4.197.   Since 2005, substantial advances have bee n made with interconnection to the Internet, 
which remains largely controlled by Tunisi e Telecom . These include:  
 SEA-ME-WE 4 cable, laid in 2005 and managed by a consortium of 16 domestic operators 
including Tunisi e Telecom, interconnecting, inter alia , the ground stations of Bizerta and 
Marseille99; 
 KELTRA -2, laid in 2007 and co -managed by Tunisi e Telecom, which interconnects the 
two ground stations of Kélibia and Trapani with a transfer capacity of twice 10 gigabits per 
second;  
 HANNIBAL, 170 km long , betwe en 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 
Tunisi e Telecom, and was laid in 2009;  
 Didon, jointly operated by Orange Tunisia and Ooredoo and linking the citie s of 
Mazara  del Vallo and Kélibia, came into operation on 18 September 2014; and  
 In 2013, authorization was also given to use the broadband backbone network controlled by 
the public service operators, such as STEG and the SNCFT .100  
4.198.   Authorization is required to  provide Internet 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 unbun dling; 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 proje ct "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 authorit ies, 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 universal service (US) is to make telecommunications 
services accessible to as many people as possible at an affordable price. The extent of the 
universal service is determined by the Order of the Minister of Information and Co mmunication s 
Technologies of 30 December 2013 , made after taking the advice  of the INT. Universal service 
projects are financed from the ICT development fund in conformity with Decree No. 2013 -5199 of 
12 December 2013.  
                                                
99 INT Decision No. 165/2013 dated 15 November 2013 amending Decision N o. 67/2012 of 
4 October  2012. Link on the INT website . Viewed at : http://www.intt.tn/fr/index.php?home . 
100 INT De cisions No s. 149 and 150 dated 13 June 2013. Online information from the INT. Viewed at: 
http://www.intt.tn/upload/txts/fr/d%C3%A9cision_150_sncft.pdf ; and  
http://www.intt.tn/upload/txts/fr/d%C 3%A9cision_149_steg.pdf . 
101 Online information from the Ministry of Higher Education and Scientific Research, viewed at:  
http://www.mincom.tn/fileadmin/PDF/Docs -Tunisie -Digitale -2018/20140529 -Tunisie -Digitale -2018-0-Projet -
de-PNS-Booklet -vF.pdf ; and from the Ministry of Development, Investment and International Cooperation, 
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/Rev.1  • Tunisia  
 
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  4.9.4   International commitments  
4.202.   Tunisia’s t elecommunications services, as defined in its sectoral commitments under the 
GATS, concern point -to-point local telephone distribution; packet -switched data transmission (local 
service); frame relay services; telex, mobile telephon y, digital cellular telep hony, paging and 
teleconferencing. Tunisia’s commitments do not mention any non -local telecommunications 
services (long distance or international, satellite services). Tunisia has not annexed the reference 
document on basic telecommunications to its Schedu le of Commitments. Nor do its commitments 
appear to include the provisions of the WTO Annex on telecomm unications services relating, 
inter alia, to leased circuits.  
4.203.   Moreover, Tunisia has undertaken to eliminat e 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 op erating in the 
telecommunications sector must be 51% -owned by Tunisians  or by companies governed by 
Tunisian law or offshore companies . Foreign equity in Tunisi e 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 train ing 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 activ ities are said to be 
"free", i.e. foreigners may provide them without 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 se rvices;  
 video -text services; and  
 data banks and telematic s services.  
4.207.   In particular, there has been a strong expansion 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 people. They mainly serve French -, Italian - and 
English -speaking customers. Some 20 foreign enterprises account for two thirds of the jobs in 
Tunisia, including Teleperformance, the global leader in the sec tor with more than 
300,000  employees world wide, including 6,000 in Tunisia; Converg ys, 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 Products (Information Technology Agreement (ITA)), 
which envisaged the eliminatio n of all customs duties on around 200 products104, or in the 
negotiations leading to the expansion of the range of products to which that Declaration applied. 
                                                
102 I-TIP database . Viewed at:  http://i -tip.wto.org/services/default.aspx . 
103 Online information. 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/Rev.1  • Tunisia  
 
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  The customs duties maintained by Tunisia on products 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. 
4.10  Postal services  
4.209.   The supply of postal services is managed ma inly 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 pos t units and distribution 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 an d 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 comp etition. Under the support programme for the 
Association Agreement and the Transition Process (P3AT) concluded  between the Tunisian 
Government and the EU, the Minist ry of C ommunication Technologies and the Digital Economy has 
initiated proce dures for promo ting postal  develop ment, improving the regulatory and operational 
functions , and establishing objective , transparent  and non -discriminato ry conditions relating to the 
exercise of the postal activit y. An institutional twinning project begun in June 2015 is aimed at 
establishing legal, regulatory and institutional frameworks in conform ity with Tunisia’s  
internationa l commitments  (for example, the A cts of the Universal Postal Union ). 
4.11  Professional and business services  
4.211.   Professional and business services are ess ential 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 competit ive 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 partia lly 
contradictory. In deed, professional services and other services provided for business are mainly 
perceived as having to be protected from foreign competition, in order to preserve local jobs; 
accordingly, there is a whole series of provisions that rest rict 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 movement (mode  4 in the terminology of the GATS). 
Greater openness to foreign professionals could have a considerable beneficial effect.  
4.213.   Foreign companies have set up in Tunisia 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 engineering, 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 subject to prior approval if participation exceeds 
50% of the company’s capital (Ta ble 4.1 5). Moreover, many activities are subject to authorization 
                                                
105 Law No. 98 -38 of 2 June 1998 on the Postal Code . Viewed at: http://www.jurisitetunisie.com/tunisie/  
codes/poste/post1000.htm . WT/TPR/S /341/Rev.1  • Tunisia  
 
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  or "specifications" under legislation which, de facto , also restricts access to the Tunisian market for 
foreign suppliers (Section 2.5.2).106 
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/f r/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 organizatio n 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 Fe bruary 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 legislatio n on the 
profession of chartered 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.juris itetunisie.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  
Architec tural 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 service s 
(9312)  <50%  N R S    
Veterinary services ( 932) <50%  N R S    
Midwifery, nursing, <50%  N R S   
                                                
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/Rev.1  • Tunisia  
 
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Sectors and 
subsectors  
(CPC category)  
Restrictions on 
foreign capital  
Nationality, 
residence, 
seniority clauses  
Legal texts  
physiotherapy and 
paramedical services 
(93191)  
Computer and related 
services  <50%   CII 
844    
Other services ( 845+849)     
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 t he 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 esta blishing 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 example: 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 r equires 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 thes e 
networks. Domestic  firms must also pay a royalty to the international network for their affiliation. 
The authorities have pointed out that an ongoing reform process is designed to upgrade 
accountancy services and the auditing profession with a view to op ening 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 the se standards.  
4.215.   Among the developments noted since 2005, the 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 4.1 6). Foreign lawyers and law firms 
registered in T unisia 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 two laws governing the profession of notary, on 
the one hand, and that of bailiff , on the other, are in proce ss of being reviewed by the Ministry of WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Justice, at the request of these professions following  the Revolution. In rare cases, foreigners may 
practice provisionally, provided that they have the agreement of the Minister and of the competent 
professional ass ociation, subject to reciprocity agreements between Tunisia and the countries of 
which they are nationals.  WT/TPR/S /341/Rev.1  • Tunisia  
 
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Agency for the Promotion of Industry and Innovation (APII) (2014), Les Industries Électriques, 
Électroniques et de l' Électroménager en Tu nisie. Viewed at: 
http://www.tunisieindustrie.nat.tn/Fr/download/CEPI/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/content/dam/Worldbank/document/MNA/tunisia_report/  
the_unfinished_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), Interna tional 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 Organiz ation 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/Static/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; a nd 
Statement by the Executive Director for Tunisia . Viewed at:  
https://www.imf.org/external/pubs/cat/longres.aspx?sk=43341.0  
 
German agency for international 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 
subven tions alimentaires et des programmes d'assistance sociale sur la population pauvre et 
vulnérable . Viewed at:  
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Organisation for Economic Co -operation and Development (OECD) (2012), OECD Investment 
Policy Reviews - Tunisia . Viewed at:  http://www.oecd -ilibrary.org/finance -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 No rth Africa 2014: Implementation of the Small Business Act for 
Europe , OECD Publishing. Viewed at:  http://www.oecd -ilibrary.org/finance -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 
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Volume -2.pdf 
 
Oxford Business Group (2016), "The Report – Tunisia 2016". Viewed at: 
http://www.oxfordbusinessgroup.com  
 
 WT/TPR/S /341/Rev.1  • Tunisia  
 
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  APPENDIX TABLES  
Table A1. 1 Structure of imports, 2005  and 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 Other  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 
    Power -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 accessor ies (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 ca lculations based on data from the UNSD Comtrade database (SITC Rev. 3) and 
data provided by the Tunisian authorities for 2014.  
 WT/TPR/S /341/Rev.1  • Tunisia  
 
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  Table A1. 2 Structure of exports, 2005  and 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 o btained 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 an d 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 and inorganic oxygen compounds  2.1 2.2 1.3 1.8 1.4 1.5 
     5622 Mineral or chemical fertilizers, phosp hatic, 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 
    Power -generating machinery  0.1 1.4 1.3 1.4 1.4 1.7 
     7163 Motors (other than motors of an o utput 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 telecommun ications equipment  1.6 6.0 6.8 6.3 5.3 5.1 
      7611 Television receivers, colour  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 Oth er 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, b reeches 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 u p 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/Rev.1  • Tunisia  
 
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  Table A 1. 3 Origin of imports, 2005  and 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 
      Switzerland 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 F ederation  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/Rev.1  • Tunisia  
 
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  Table A1. 4 Destination of expo rts, 2005  and 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 Emir ates 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.  
 
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