WT/TPR/S/152 Trade Policy Review 
Page 24 
 
 
III. TRADE POLICIES AND PRACTICES, BY MEASURE 
(1) INTRODUCTION  
1. For more than 30 years (since 1972) Tunisian trad e policy has rested on two pillars:  (i) export 
promotion, by means of incentives intended to a ttract foreign direct investment, and (ii) a 
well-protected and, incidentally, heavily regulated  domestic market.  During the 90s, in order to 
reinforce the success of its export policy, Tunisia m odified its trade strategy by introducing micro-
structural adjustment ("upgrading") and priva tization programmes.  Designed to improve the 
competitiveness of the heavily protected and hen ce relatively uncompetitive local industries, the 
reforms did not encroach on the special incentives fo r exporters.  In fact, these various measures 
aggravated the dualism between production for the highly protected domestic market and an export 
sector blessed with all sorts of advantages. 
2. Towards the end of the 90s, with the aid of th e World Bank, efforts were made to simplify 
and computerize trade, especially customs, procedures.  A programme of progressive import liberalization was launched in 1996, with regular  reductions in MFN customs duties.  However, 
MFN customs duties remain high: the simple averag e of the applied tariff rates is 32 per cent for 
2005, as compared with 65.5 per cent for bound rates (61 per cent of tariff lines).  Consumption costs 
are inflated by a multitude of other duties and taxes.  Moreover, the regime is further complicated by 
frequent changes in the system of taxation (tax  base, basis of assessment, products concerned). 
3. Since the last review of its trade policy in 199 4, Tunisia has considerably reduced the number 
of products subject to quantitative restrictions fo r trade reasons.  The range of products and services 
subject to price controls has also been redu ced.  New government procurement and intellectual 
property legislation has been introduced.  There have  also been several amendments of the law on  
competition.  The technical regulations on produc ts are currently being reviewed.  State-owned 
enterprises, some of which operate import and/or distribution monopolies at regulated prices, are 
active in the market sector of the Tunisian economy.  The products covered range from wheat and 
barley, sugar and tobacco to pharmaceuticals, petr oleum products, electricity and gas.  State-owned 
enterprises also import edible oils and certain other food products, but without exclusivity. 
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures 
4. In Tunisia, any legal or natural person ma y import for his own account.  However, only 
nationals may operate as a trader, including an inte rnational trader (import/export), as this is not a 
production-related activity.1  The same applies to wholesale and retail distribution activities.  
Nevertheless, foreign legal and natural persons may establish " sociétés de commerce international " 
(SCI – international trading companies) for the purpose of engaging in import, export, trading and 
international brokerage activities, provided that at least 30 per cent of the annual turnover of these 
SCIs is derived from exports of goods of Tunisian origin (see, for example, Chapter IV(2)(iii)(b) in 
the case of dates).2  Anyone wishing to provide customs cl earance services (for example, a forwarder) 
must be approved as a customs broker.  Approval is subject to certain conditions, which include 
having an academic diploma and passing an examinati on.  Moreover, in principle, non-Tunisians may 
practice the profession of customs broker only if their home country has agreed to reciprocity of treatment. 
                                                     
 
1 Decree-Law No. 61-14 of 30 August 1961. 
2 The percentage is 50 per cent if the SCI's total sales are less than 1 million dinars.  Law No. 96-59, 
available at:  http://www.cnudst.rnrt.tn/wwwisis/jort.03/form.htm. Tunisia WT/TPR/S/152 
 Page 25 
 
 
5. Under the Ministry of Finance, the Directorate General of Customs (hereinafter "Customs") is 
responsible for administering and enforcing the customs regulations.3  Any amendment of these 
regulations must be published in the Official Journal.4  Since 1999, Tunisia has carried out extensive 
reforms of its customs procedures and instituti ons and considerable progress has been made, 
particularly with the automation of documentation.   The WTO provisions on customs valuation were 
incorporated into the national legisl ation (Customs Code) in August 2001.5  Prior to that, Tunisia used 
the Brussels definition, having taken advantage of the transition period av ailable to developing 
countries. 
6. According to a Tunisian compe titiveness survey published in 2004 and relating to the year 
2002, more than 40 per cent of the enterprises que stioned said that the time taken to clear goods 
through Customs was a major constraint, especial ly for enterprises producing for the domestic 
market.6  Protracted and difficult customs formalities we re also identified as barriers to trade by the 
European Union in 2001-2002.7  The current slowness of the cust oms process has been attributed to 
the multiplicity of institutions involved in  inspecting the documentation and the goods,8 as clearance 
requires numerous physical examinations and long and complicated technical controls at several 
stages of the proceedings.9  In June 2005, the time taken to clear goods, from their arrival at the 
port/airport to their being released for home use, vari ed from 7 to 20 days; the aim is to reduce this to 
3-7 days by 2009.  The overall objective of the aut horities is to implement a system of valuation and 
risk management in conformity with Chapter 6 of  the Guidelines on the General Annex to the revised 
Kyoto Convention (customs controls), so as to a void overlapping inspection procedures and expedite 
clearance. 
7. By contrast, companies established under the "wholly exporting enterprises" regime, as 
defined in the Investment Incentives Code (see (3)(iv) below), benefit from a suspensive free-
warehouse regime, wherever they may be located.  Under this regime they can import all the inputs 
they need for production purposes under a single re lease authorization declaration.  In 2004, 
enterprises established under this regime accounted fo r two thirds of the value of total merchandise 
exports and one third of total import value. 
8. Since 2001, the Automated Customs Information System (SINDA), used for processing 
commercial imports and exports, has been integrated with the single form (" liasse unique ") project 
sponsored by Tunisie Trade Net (TTN).  The informat ion needed to complete a customs declaration is 
                                                      
 3 Dédouanement: Guide pratique: Déclaration en détail .  Available at:  
http://www.douane.gov.tn/default.htm. 
4 The Official Journal  is published in Arabic and French.  It is available on the web site 
(http://www.cnudst.rnrt.tn/index.htm) of the Centre national universitaire de documentation scientifique et 
technique .  Customs information is available on th e Customs web site (http://www.douane.gov.tn). 
5 Law No. 2001-92 of 7 August 2001 amending and supplementing the Customs Code, WTO document 
G/VAL/N/1/TUN/1, 25 April 2002. 
6 Cahiers de l'IEQ , "Compétitivité de l'économie tunisienne", No. 18, January 2004. 
7 Third Meeting of the EU-Tunisia Association Council, 29 January 2002.  Available at:  
http://www.europarl.eu.int/meetdocs/delegations/magh/20020313/012.pdf. 
8 The institutions issuing authorizations include the Ministry of Trade, the Ministry responsible for  
agriculture, the Grain Board, the Minist ry of Public Health, the Central Pharmacy of Tunisia, the Ministry of 
Information, the Ministry of Cultural Affairs,  RNTA (National Tobacco and Matches Board), GIAF (Inter-Trade Group for Citrus and Other Fru it), the Post Office, the Tunisian To urism Office, the Wine Board, the 
National Environmental Protection Agency, the Directorate General of Taxation, and the Central Bank of 
Tunisia. 
9 World Bank (2004b). WT/TPR/S/152 Trade Policy Review 
Page 26 
 
 
available on the Customs web site.10  The entire customs declaration can be made out electronically, 
and paper declarations no longer ha ve to be filed with the customs offices at land, sea or air border 
points.  In June 2005, the authorities estimated that 25 per cent of imports were declared electronically; the new system has made it possible to reduce the time taken to process documents 
from an average of 16 days in 1998 to 4 days in 2003 and 45 minutes in 2005, the goal being 
15 minutes by 2009.  This has helped to reduce clearance times to some extent. 
9. The 2004 Finance Act amended the Customs Code  to allow the goods manifest (the main 
document required by Customs) to be filed in advan ce, before the goods arrive at the port or airport.
11 
This possibility has been available in practice sin ce April 2005.  The declarat ion must reach customs 
within 15 days of the arrival of the goods.  The manifest can now be transmitted electronically, like 
the numerous and frequent requests for tax concessions  (Section (v)).  Under the law it is permissible 
for customs documents to be signed electronically, but in June 2005 no impl ementing regulations had 
yet been adopted. 
10. Since 1994, under the convertibility regime for current transactions, it has no longer been 
necessary to obtain the authorization of the Centra l Bank to procure foreign currency for financing 
merchandise imports.  However, it continues to be necessary to obtain an import certificate domiciled 
with a bank responsible for implementing the financia l regulations, which adds to the complexity and 
cost of foreign trade transactions.  This certificate is required for each import operation.  It is valid for 
six months and must indicate the value of the imports  in foreign currency, the exchange rate, the value 
per article, etc.  According to the authorities, this  certificate is used solely for statistical purposes. 
11. Declarations lodged with Customs are automa tically sorted by SINDA into one of three 
"channels" on the basis of certain criteria, in par ticular, the nature and value of the product and the 
origin of the product and the importer.  Goods that  are deemed to pose no ri sk are earmarked for the 
"green channel".  For these goods, the release order (BAE) is issued automatically with a summary 
check of the documents lodged or transmitted via TT N.  According to the information provided by 
Customs, at end 2004 some 30 per cent of declarati ons had been processed through the green channel.  
The aim is to increase this fi gure to 80 per cent by 2008. 
12. Goods designated for the "orange channel" are deemed to pose an average risk; they are 
subjected to normal controls.  Those diverted into the "red channel" are regarded as high-risk and are 
given a "full examination".  Customs has set itself the objective of keeping the full examination ratio 
below 10 per cent of the number of declarations file d. Examination may be confined to x-raying the 
entire container, but it frequently also involv es x-raying and opening each package.  The goods 
examined receive a provisional release authorizatio n (APE), which allows them to be stored for 
further checking, or an authorization for release for home use.  The latter can of ten take up to 11 days.  
The 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. 
13. The Higher Tariff Committee is responsible for settling disputes relating to value, tariff 
classification and origin.  According to the aut horities, on average, the Committee rules on about 
100 cases a year, mainly concerning classification issues.  The operator may also appeal to the regional commissions, the national commission and the World Customs Organization (WCO).
12  
According to the authorities, there have been few appeals to the WCO.  The Customs Code is 
                                                      
10 Dédouanement: Guide pratique: Déclaration en détail .  Available at:  http://www.douane.gov.tn/ 
default.htm. 
11 Dédouanement: Guide pratique:  Tables de codification: Documents susceptibles d'être produits en 
douane à l'appui de la déclaration .  Available at:  http://www.douane.gov.tn/default.htm. 
12 According to the authorities, there have been few cases of appeals to the WTO. Tunisia WT/TPR/S/152 
 Page 27 
 
 
currently being reviewed with the aim of aligning it on international standards, in particular with 
respect to remedies relating to disputes between th e Customs administration and economic operators.  
The review should also make the accomplishmen t of Customs formalities more transparent and 
improve consultation with the operators. 
(ii) Customs duties 
14. The Tunisian tariff is based on the 2002 ve rsion of the Harmonized Commodity Description 
and Coding System (HS 2002).13  It has 16,232 11-digit lines grouped in HS 2002 Chapters 1 to 97.  
The 1996 Association Agreement with the European  Union led to a certain harmonization of the 
Tunisian tariff nomenclature with the EC's Combined  Nomenclature: in practice, 94.2 per cent of the 
8-digit tariff lines are identical. 
15. Customs duties are assess ed on the customs value (cif).  In 2003, customs duties accounted 
for 4.9 per cent of total budget re venue, reflecting a steady decline since 2000 (6.5 per cent) and 1994 
(13.2 per cent).  This decline is the result of several factors, in particular, the progressive tariff reductions on non-agricultural products under the Ag reement with the European Union and the 
increased relief from customs duties on imported inputs  accorded to domestic industries.  By contrast, 
Tunisia's tariff commitments under the Uruguay Round  have led to a steep increase in agricultural 
customs duties due to the tariffication of quantitative import restrictions on these products. 
(a) WTO tariff bindings 
16. During the Uruguay Round, Tunisia raised its proportion of bound tariff lines from 15 to 
61 per cent
14; this percentage has remained unchanged since the end of the Round, Tunisia having 
neither participated in the Information Tec hnology Agreement nor signed the Pharmaceutical 
Understanding.  The bound rates are all ad valorem .  In 2005, at the end of the tariff reduction process 
initiated by Tunisia within the context of th e Uruguay Round (1995-2005), the average final bound 
rate was 65.5 per cent, more than twice the average of the MFN rates actually applied. 
17. With regard to the products covered by the Agreement on Agriculture, all of the tariffs for 
which should have been bound by all Members of  the WTO, Tunisia's Schedule of Commitments 
indicates the binding of only 3,342 tariff headings (Chart III.1), at final rates of between 17 and 
200 per cent, with a simple average of 117.5 per cent.   According to the authorities, the bindings on 
some products have been omitted from the list;  in June 2005, corrections to the Schedule were being 
made.15  In accordance with its commitments to mi nimum market access, Tunisia has also opened 
                                                      
13 Most customs legislation (for example, products subject to technical controls at importation, products 
not freely importable), although based on older nomenclatures, has been converted to electronic form by 
Customs.  Tunisia has notified the WTO of the revisions resulting from the introduction of the 
HS 96 nomenclature;  the relevant documents were certified in 1999.  With regard to the HS, Rev. 2002, adopted by the World Customs Organization in June 1999 with effect from 10 January 2002, new procedures 
have recently been adopted by the Members of the WTO, according to which the WTO Secretariat is 
responsible for introducing the HS 2002 changes into the CTS database.  WTO document WT/L/605, 
2 March 2005. 
14 This ratio is obtained by counting the number of national tariff lines corresponding to a bound tariff 
line in the Consolidated Tariff Schedules (CTS) database, wh atever the number of digits  in the code for that line 
(for example, 0105 and 0102901).  It differs from the percentages obtained by standardizing the entire 6-digit 
bound tariff. 
15 The unbound lines relating to the Agreement on Agriculture are as follows:  05080000013, 
05080000024, 05080000035, 05080000091, 05100000015, 05100000026, 05100000037, 05100000048, 
05100000059, 05100000060, 05100000071, 05100000093, 29054500006, 38231990018, 38231100001, 382312000006, 38231300001, 38231910005, 382319300 03, 38231990029, 38231990096, and 38237000002. WT/TPR/S/152 Trade Policy Review 
Page 28 
 
 
annual tariff quotas for imports of agricultural pro ducts (Chapter IV(2));  these quotas relate to 
268 tariff lines, or 1.6 per cent of the total. 
18. Of the non-agricultural tariff lines (i.e., othe r than those covered by the Agreement on 
Agriculture) 48.3 per cent have also been bound.  For textile and clothing products, a separate 
commitment specifies a reduction from 90 to 60 per cent over 10 years (1996-2005).  For non-
agricultural products in general, the final bound ra tes range from 17 to 60 per cent, with a simple 
average of 39.3 per cent. 
19. In the case of 39 bound tariff lines all relating to cheese (subgroup 0406), the basic duty 
(154 per cent) in Tunisia's Schedule was lower than the final rate (200 per cent).16  The authorities 
have attributed this to a mistake which, in June 2005, was in the process of being corrected.  
Moreover, the MFN rates applied to some 50 tariff lines were higher (sometimes significantly higher) 
than the bound rates (Table AIII.1). 
20. Tunisia has bound "other duties and charges" ( ODC) on about 2.5 per cent of its tariff lines:  
391 lines, covering certain fabrics and yarns, carry  a bound rate of 10 per cent and 21 lines, covering 
certain wadding and woven pile fabrics and tarpaulins,  carry a rate of 30 per cent.  However, although 
the duty surcharge to which the binding corresponded was completely eliminated in 1997, other duties 
and taxes, more general in that they affect all imports without exception, are still in place.  These are 
the customs services fee, charged at the rate of 3 per cent of the duties and taxes collected, and the 
computer processing fee (three dinars per article) (Table III.3). 
 
                                                      
16 List of codes:  04069001006, 04069002009, 04069003002, 04069004005, 04069005008, 
04069006001, 04069013006, 04069015002, 04069017008, 04069018001, 04069019004, 04069021004, 04069023000, 04069025006, 04069027002, 04069029008, 04069031008, 04069033004, 04069035000, 
04069037006, 04069039002, 04069050003, 04069061000, 04069063006, 04069069004, 04069073000, 
04069075006, 04069076009, 04069078005, 04069079008, 04069081008, 04069082001, 04069084007, 04069085000, 04069086003, 04069087006, 04069088009, 04069093008, 04069099006. Tunisia WT/TPR/S/152 
 Page 29 
 
 
 
0.0 20.0 40.0 60.0 80.0 100.0 120.0 140.0 
Agric 
11 
12 
13 
21 
22 
23 
29 
31 
32 
33 
34 
35 
36 
37 
38 
39 
Coverage  
Average rate  Chart III.1  
Tariff bindings, by product category, 2004  
Per cent  
Agric   Agriculture acc. to WTO definition  
11   Agriculture and hunting  
12   Forestry  
13   Fishin g 
21   Coal mining  
22   Production of crude oil and natural gas
23   Metal ore mining  
29   Mining for other minerals  
31   Manufacture of food products, beverages, etc.32   Textiles, clothing and leather  industry  
33   Wood industry, including furniture  
34   Paper and articles thereof, printing and publishing  
35  Chemicals, oil, coal, rubber, etc.  
36   Manufacture of non-metallic mineral products  
37   Basic metallurgical industry
38   Manufacture of metal articles, machines, etc.  
39   Other manufacturing industries  
Source : WTO, CTS database.  
(b) Structure of applied MFN customs duties 
21. The main features of the MFN duty rates of the Tunisian tariff are summarized in Table III.1.  
The rates are exclusively ad valorem .  However, as indicated below, the Customs web site lists a 
whole series of other duties and taxes that also apply to imports, some of which are not ad valorem . WT/TPR/S/152 Trade Policy Review 
Page 30 
 
 
Table III.1 
Structure of MFN duties applied by Tunisia, 1994, 2004, and 2005 
(Percentages)  
Indicators 1994a 2004 2005 
1. Bound tariff lines (per cent of total )  15.0 61.0 61.0 
2. Duty-free tariff lines (per cent of total)  1.2 15.0 15.0 
3. Duties other than ad valorem  (per cent of total)  0.0 0.0 0.0 
4. Lines subject to a tariff quota (per cent of total)  0.0 1.6 1.6 
5. Simple average of bound rates .. 65.5 65.0 
6. Simple average of applied ratesb, of which:   30.7 32.7 31.7 
 Agricultural products (WTO definition)c 35.0 69.3 66.8 
 - products covered by a tariff quot a (out-of-quota rate) .. 95.8 98.2 
 - other agricultural products .. 67.0 64.0 
 Non-agricultural products (WTO  definition)  30.1 23.6 23.0 
7. Lines for which the rate is higher than 15 per cent  (per cent of total)  90.4 66.0 64.7 
8. Global standard de viation  11.8 32.3 30.4 
.. Not available. 
a Calculated on the basis of data provi ded by the authorities for the 1994 review. 
b Not including quota rates. c HS Chapters 1 to 24 except for fish and fishery products, plus lines 2905.43, 2905.43-5, 3809.10, 3823.60, 3823.11-13, 19, 
3823.70, 3824.60 and headings 3301, 3501-05, 4101-03, 4301, 5001-03, 5101-03, 5201-03, 5301-03. 
Note: The total number of lines is 16,232.   
Source:  WTO estimates, based on information pr ovided by the Tunisian authorities. 
22. The simple average of the MFN rates applied is nearly 32 per cent for 2005, i.e., a slight 
increase on its level of about 31 per cent in 1994, which indicates a relatively high degree of tariff 
protection.  The number of rates has fallen from 26 (0-43 per cent) in 1994 to 15 in 2005, with a spread from zero to 150 per cent (down on the maximum rate of 200 per cent in 2004).  The modal (commonest) rate is 43 per cent (Chart III.2).  Th e coefficient of variation of around 1 indicates a 
moderate dispersion.  Tunisia grants duty-free admiss ion to the products of some 15 per cent of tariff 
headings (2.9 per cent for agricultural products and 16.8 per cent for non-agricultural products). 
23. The average rate applied to agricultural produc ts (WTO definition) is 67 per cent for 2005, 
nearly twice the level for 1994.
17  Thus, since the last trade policy review in 1994, Tunisia has 
substantially increased its agricultural MFN duties.  This has taken place within the context of the 
"tariffication" of quantitative import restrictions agre ed in the Uruguay Round.  Before tariffication, in 
1994, the maximum customs duty on agricultural products was 43 per cent;  then, following 
tariffication, it increased considerably, only to fall back to 200 per cent in 2004 and eventually 
150 per cent in 2005.  Between 2004 and 2005, there were reductions in the customs duties on 528 tariff lines, in particular for fruit and pet food (from 115 to 100 per cent).  There were duty 
increases on a total of 43 lines, covering cheese (from 100 to 150 per cent) and roasted coffee (from 
27 to 60 per cent). 
 
                                                     
 
17 These averages have been calculated on the basi s of the WTO definition of agricultural products;  
they take only out-of-quota rates into account. Tunisia WT/TPR/S/152 
 Page 31 
 
 
 
(3.2)(2.3) (4.1) 
(1.1)
(00)(27.4)
(4.0)(11.6)
(1.5) (7.1) (13.1)
(0.1) (15.0) 
(7.5)
(1.9)
0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 
0 7 10 15 17 20 22 27 36 43 50 60 73 100 150 0102030405060708090100
The figures in parentheses correspond to the percentage of total lines.Source: WTO Secretariat calculations, based on data provided by the Tunisian authorities. Chart III.2  
Distribution of applied MFN tariffs, 2005  
Number of tariff lines  
Note: Percentage
Number of lines  
Cumulative percentage (righthand scale)
 
 
24. On the other hand, the average rate applied to  non-agricultural products – 23 per cent – was 
slightly down on 1994.  This fall mainly reflect s the reduction in duties on metals, chemicals, 
machinery and equipment, and means of tran sport (Table III.2).  Between 2004 and 2005, 
582 non-agricultural products recorded  decreases in customs duty, in particular textiles and clothing.  
There were also increases for 22 tariff lines corres ponding to products such as paperboard, solar water 
heaters and generator sets. 
Table III.2 
Brief analysis of the tariff, 1994, 2004, and 2005 
(Percentages and US$ million) 
 MFN tariff EU preferential tariff 
 1994 2004 2005 2005 
Description Simple 
average duty Duty range 
 Simple 
average duty Duty 
range  
 Simple 
average dutyDuty 
range Simple 
average 
duty  Duty 
range Imports 2004 
(US$ million) 
Total 30.7 0-43 32.7 0-200 31.7 0-150 18.0 0-150 12,727.1 
According to WTO 
definition                  
Agriculture 35.0 10-43 69.3 0-200 66.8 0-150 63.6 0-150 1,182.7 
Live animals; animal products 38.5 10-43 97.4 20-180 91.8 20-150 91.8 20-150 40.5 
Dairy produce 23.5 15-43 92.1 15-180 95.3 15-150 94.2 0-150 42.2 
Coffee, tea, cocoa, sugar,  etc. 38.0 15-43 73.1 0-200 72.1 0-150 67.7 0-150 178.5 
Cut flowers and plants 27.3 20-43 37.3 0-180 36.9 0-150 34.7 0-150 10.0 
Fruit and vegetables 42.1 15-43 104.3 0-200 96.8 0-150 94.6 0-150 61.7 
Cereals 29.0 15-43 45.3 0-100 45.3 0-100 45.1 0-100 342.3 
Table III.2 (cont'd)WT/TPR/S/152 Trade Policy Review 
Page 32 
 
 
 MFN tariff EU preferential tariff 
 1994 2004 2005 2005 
Description Simple 
average duty Duty range 
 Simple 
average duty Duty 
range  
 Simple 
average dutyDuty 
range Simple 
average 
duty  Duty 
range Imports 2004 
(US$ million) 
Oil seeds and fats 30.6 15-43 45.2 10-200 42.6 10-150 38.0 0-150 309.9 
Beverages and spirits 41.1 20-43 52.2 20-100 51.7 20-100 47.9 6.6-100 11.8 
Tobacco 36.0 25-43 27.1 22-43 27.1 22-43 19.0 0-43 58.9 
Other agricultural products 27.4 17-43 29.8 0-150 28.0 0-150 21.8 0-150 126.8 
Non-agricultural products 
(excl. petroleum) 30.1 0-43 23.6 0-43 23.0 0-43 6.3 0-43 10,441.6 
Fish and fishery products 40.2 17-43 40.2 0-43 40.1 0-43 40.0 0-43 28.7 
Mineral products,  precious 
stones and precious metals 29.9 0-43 25.7 0-43 25.6 0-43 5.3 0-14.2 584.8 
Metals 28.0 0-43 20.4 0-43 20.4 0-43 4.0 0-14.2 1,051.1 
Chemical products and 
photographic goods 24.7 0-43 15.5 0-43 15.5 0-43 2.1 0-27 1,371.4 
Leather, rubber, footwear and 
travel goods 34.2 17-43 32.8 10-43 32.8 10-43 7.6 0-14.2 270.1 
Wood, pulp, paper and 
furniture 35.0 0-43 31.4 0-43 31.6 0-43 8.2 0-14.2 426.2 
Textiles and clothing 39.1 17-43 35.4 0-43 31.1 0-43 9.1 0-43 2,464.8 
Transport 27.2 0-43 18.3 0-43 18.3 0-43 4.1 0-14.2 924.4 
Non-electrical machinery 19.9 0-43 12.4 0-43 12.5 0-43 2.7 0-14.2 1,474.5 
Electrical machinery 29.9 10-43 23.9 0-43 24.0 0-43 5.1 0-14.2 1,448.7 
Non-agricultural products 
n.e.s. 31.2 0-43 23.4 0-43 23.7 0-43 4.2 0-14.2 396.8 
By ISIC sector          
Agriculture,  hun ting,  forestry 
and fishing 34.1 10-43 66.3 0-200 61.9 0-150 60.5 0-150 535.5 
Mining and quarrying 22.9 0-43 13.9 0-43 13.6 0-43 1.5 0-14.2 482.4 
Manufacturing 30.7 0-43 30.8 0-200  30.0 0-150 15.5 0-150 11,709.3 
By degree of processing          
Raw materials 28.9 0-43 48.3 0-200 45.3 0-150 41.6 0-150 1 477.8 
Semi-finished products 29.1 0-43 23.5 0-150 21.5 0-150 7.2 0-150 3 693.6 
Finished products 31.9 0-43 33.5 0-180 33.3 0-150 17.9 0-150 7 555.8 
Source : Estimates by the WTO Secretariat, based on data provi ded by the Tunisian authorities; and the United Nations 
Statistics Division's Commodity Trade Statis tics (Comtrade) database  for imports in 2004. 
25. Peak tariffs (rates higher than 15 per cent) account for about 65 per cent of all tariff lines 
(92 per cent of agricultural and 59 per cent of non-ag ricultural tariff lines).  The level of protection is 
relatively high in most of the sectors with a domestic  industry.  As indicated by Chart III.3, the rates 
exceed 50 per cent for more than half of agricultura l products.  A detailed analysis by product can be 
found in Table AIII.2. Tunisia WT/TPR/S/152 
 Page 33 
 
 
 
16.8 
2.9 
16.4 
2.3 
17.7
11.0 
15.1
8.4
5.0
0.6
29.1
22.8
51.9
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 
0 0-10 10-20 20-30 30-40 40-50 >50Chart III.3  
Distribution of MFN tariffs, 2005  
Number of lines  
a 
Source: The figures indicate the percentage of the total number of tariff  lines in each group.
WTO Secretariat calculations, based on data provided by the Tunisian authoritiesAgriculture, 
WTO definition   Non-agricultural
       products
 
26. When the ISIC definition is used, the average tariff is about 62 per cent in the agricultural 
sector, 13.6 per cent in mining and quarrying, and 30 per cent in manufacturing.  In general, 
moreover, the tariff is characterized by mixed escalat ion, with average tariffs of 45.3 per cent on raw 
materials (because of the heavy protection for agri cultural products), 21.5 per cent on semi-finished 
products, and 33.3 per cent on finished products.  A more  detailed analysis confir ms this trend in most 
industries, with the exception of textiles and clot hing, wood and articles of wood, and chemicals, 
where the tariff escalation is positive; and the food industries (including beverages and tobacco), then 
the paper and printing industries, where the escalati on is positive from raw materials to semi-finished 
products and then negative for finished products  (Chart III.4).  This structure makes exporting 
enterprises generally dependent on various (including fiscal and customs) concessions and is partly to 
blame for the inefficient allocation of resources. 
 WT/TPR/S/152 Trade Policy Review 
Page 34 
 
 
 
0 10 20 30 40 50 60 70 80 90 Chart III.4  
Tariff escalation, 2005  
Per cent  
Not applicable  
Unprocessed
products
Semi-processed
products
Finished products  
Note: 
Source  :  The product  groups are defined by the 2-digit  ISIC.
   WTO Secretariat calculations, based on data provided by the Tunisian authorities.
All products 
Agriculture 
Mining and quarrying  
Food products  
beverages, 
tobacco 
apparel Textiles and wearin g  
 Wood and wood 
products 
Paper amd paper products; 
printing and publishing 
 
 Chemicals  
Non-metallic mineral 
products  
  
Basic metals  
 
Fabricated metal products, 
machinery and equipment 
Other  manufacturing 
 
 
(iii) Tariff preferences 
27. Under the Association Agreement signed with the European Union (EU) in 1995 
(Chapter II (5)), Tunisia grants the EU duty-free entry for capital goods and inputs defined in "List 1" and for raw materials and intermedia te consumption goods not produced locally ("List 2").  For other 
products ("Lists 3 and 4"), tariffs will be gradually reduced up to 2007, with totally duty-free entry as 
from 2008. 
28. At present (2005), non-agricultural products (WTO  definition) from the European Union are 
subject to an average preferential duty rate of 6.3 per cent, less than one third of the MFN rate of 
23 per cent (Table III.2).  Almost half the tariff lin es for non-agricultural products were duty-free in 
2004, and this should rise to 99.1 per cent in 2008.  On the other hand, very few tariff reductions have 
been granted for agricultural products and fish. 
29. The tariff reductions were followed by an increas e in the value of imports from the EU at an 
annual average rate of 12 per cent during the peri od 1997-2000, as compared with 8 per cent during 
the period 1993-96.  Imports not coming from the EU recorded a small average annual increase of 
1 per cent between 1997 and 2000, after declining sh arply by 6 per cent a year during the period 
1993-96. 
30. Moreover, in the context of its bilateral agreements, Tunisia grants tariff preferences to Egypt, 
Morocco, Jordan, Kuwait, Libya, Ma uritania, and Palestine, as well as to the other members of the 
League of Arab States, all of whose products  have entered duty-free since 1 January 2005. Tunisia WT/TPR/S/152 
 Page 35 
 
 
(iv) Other duties and taxes 
31. In addition to customs duties, other charges a nd taxes are applied to imports and significantly 
increase the cost of consumer goods, which consist ma inly of imports, in particular, motor vehicles, 
alcoholic beverages and tobacco (Table  III.3).  The Tunisian regime for the two main taxes – VAT 
and consumption tax – is based on extensive legi slation collected in a 430-page compendium.18  
Consumption tax (excise duty) is levied on imports  and domestically produced goods.  On imports, it 
is applied to the sum of the customs value (cif) a nd other duties and taxes.  It is assessed on the 
ex-works prices of domestically manufact ured products.  Consumption tax may be ad valorem  or 
specific.  It varies considerably from one product to another.  In 2003, consumption tax on imports 
and on domestic production accounted for 3.8 per cen t and 5.7 per cent of  total budget revenue, 
respectively (Chart III.5). 
Table III.3 
Other duties and taxes, 1994, 2004 and 2005 
(Percentage of cif customs value)  
Name Range Coverage 
(number of HS lines) 
Consumption tax applied to motor vehicles 11-355 per cent 180 
Consumption tax on tobacco imported by RNTAa/MTKb 40-135 per cent 96 
Consumption tax on wine, beer and alcoholic beverages  25-683 per cent 111 
Consumption tax on other products 11-150 per cent 327 
Consumption tax on alcoholic beverages and other products   0.16-380 dinars/unit 320 
Surtax additional to the consumption tax on alcohol  0.38 dinar/litre raw alcohol 4 
Compensatory surtax on alcohol  0.8 dinar/litre raw alcohol 500 
Specific excise duty on petrol, diesel, kerosene, etc.   0.4-44.7 dinars/unit 221 
Tax on preserved food 1 per cent 563 
Inter-trade contribution to the Fund for the Development of Industrial Competitiveness (non-agricultural products) 1 per cent 5,556 
Environmental protection tax (chemical products, cells, batteries) 5 per cent 469 
Tax on fish 2 per cent 413 
Fee for customs services 3 per cent of duties and taxes all lines 
Animal health tax (animals, meat, hides)  0.01-0.1 dinar/unit 127 
Municipal slaughter tax (meat) 0.012 dinar/kg 295 
Trade tax for the benefit of the funds for the development of 
competitiveness in the agriculture, fishing and agri-food industry sectors  1 per cent 5,556 
a RNTA:  Régie nationale des tabacs et allumettes. 
b MTK:  Manufacture tunisienne des tabacs de Kairouan. 
Source:  Directorate General of Customs, on-line information.  Available at:  http://www.doua ne.gov.tn/Tables/Table20.htm.  
                                                      
18 Compendium of VAT and consumption tax legislation. WT/TPR/S/152 Trade Policy Review 
Page 36 
 
 
 
Chart III.5  
Principal sources of revenue, 2003  
Percentage  Customs 
duties
4.9VAT on 
imports
8.3
Consumption tax  
on imports  3.8
Other  0.5
VAT on domestic  
production
9.5
Consumption  tax on  
domestic production  
5.7
Other revenue 
26.0Non-fiscal  
revenue and  
borrowings  
41.4 
Source:  Tunisian Goverment . Import 
duties
17.4
Total revenue: 11,310.1 million dinars  
 
32. The five different VAT rates are listed in Tabl e III.4.  At importation, VAT is assessed on the 
customs value plus the proceeds of duties and other internal taxes.  For domestically produced goods 
it is assessed on the selling price, including other intern al taxes.  The general rate is 18 per cent.  A 
higher rate (29 per cent) is levied on imports of many products deemed to be luxury goods.  Certain 
domestically produced products and services are exempt from VAT, for example, most agricultural 
products and activities.  In some cases, exemptions  from VAT apply only if the product concerned has 
no locally produced equivalents (Table III.4 and Section (v) below). 
33. Since 2003, for a 55-page list of products, ma inly everyday consumab les, the basis of 
assessment of VAT has been increased by 25 per cent fo r enterprises not registered for this tax.  This 
measure is intended to ensure that VAT is levied on the selling price, including trade margin, in this 
case estimated at 25 per cent.19 
34. Importers have to pay advance income/company tax at 10 per cent of the cif value of certain 
imported products.  Only 2,615 tariff lines are affect ed by this measure, which, according to the 
authorities, is intended to ensure better tax collection. 
                                                      
19 Decree No. 2003-477 of 3 March 2003. Tunisia WT/TPR/S/152 
 Page 37 
 
 
Table III.4  
Value Added Tax 
(Percentages) 
Selective description of operations  Rate 
applicable Tariff lines 
covered 
General rate 18 77 
Basic food products, agricultural inputs a nd activities, hydrocar bon exploration and 
production and hydrocarbon products, medical appliances, educational services and 
equipment, sports articles, media activities and public service telecommunications, ports, 
fishing, maritime transport, air transport, taxi s, hire cars and rural transport, travel or 
property development agencies, insurance and credit services, postal services, capital goods 
manufactured locally and purchas ed before production start-up 0 4 
Medical and paramedical services, agricultural land registration, fertiliz ers, laser disks and 
other magnetic media, cattle feed, pharmaceutical s, certain food produc ts, raw materials for 
the crafts sector, craft products, passenger transport 6 1 
IT products and services, internet servi ces, capital goods purchased locally after new 
investment start-up, imported capital goods with  no locally manufactured equivalent, freight 
transport, electricity (domestic and for agricu lture), tourism and hotel activities, legal and 
accounting services, topographies  10 7 
Foie gras, smoked fish, flowers, bananas, avocados, raisins, apples, pears, vanilla, 
cinnamon, pineapple juice, various other food products, spirits, perfumes and cosmetics, 
skins, wood, carpets and other textile products, clothing, headgear, dishwashers, equipment 
for reproducing sound and images, jewellery, watches and musical instruments 29 10 
Source: Compendium of VAT and c onsumption tax legislation.  
(v) Exemptions from duties and taxes 
35. According to the statistics provided by Customs, more than half of the customs declarations 
lodged in 2003 requested fiscal concessions in the fo rm of exemptions from import duties and taxes.  
These exemptions are of two kinds:  firstly, exemptions provided for by the Investment Incentives Code and intended to encourage exports (Secti on (3)) or achieve other objectives (for example, 
regional development, see Section (4) (i));  and secondly, exemptions from or the suspension or 
reduction of duties and taxes by decree.  In f act, the Finance Acts give the Government the 
prerogative, during the current year (1 January–31 De cember), of proceeding to suspend any duties or 
taxes, including VAT, consumption tax and customs duties, by decree, or to modify or restore them.  Such measures may be intended to improve the comp etitiveness of local industries or to counteract 
shortages or price rises.  However, in general,  these measures tend to reduce the predictability of 
production decisions, increase the complexity of the ta riff, and raise the level of effective protection 
of the industries concerned. 
36. Many suspensions were announced by decree for the year 2004.
20  For example, raw materials 
and semi-finished products were exempted from cu stoms duties, together with other articles not 
having locally produced equivalents and intended to be processed or further worked or to be used in 
the assembly or manufacture of other products.  Cu stoms duties on fuels were suspended in 2004, and 
then again in 2005.21  Customs duties were also suspended on  certain inputs required by agriculture 
and the fishing industry.22 
37. Certain activities and some products are perm anently exempt from VAT (Table III.4).  The 
purpose of these exemptions is to reduce the cost  of goods and services deemed essential or to 
encourage certain priority activities such as agricultu re.  Moreover, car hire and taxi companies can 
                                                      
20 Article 14 of Law No. 2003-80 relating to the Finance Act for the year 2004. 
21 Decree No. 2004-275 of 9 February 2004. 
22 Decree No. 2004-378 of 24 February 2004. WT/TPR/S/152 Trade Policy Review 
Page 38 
 
 
import their vehicles free of consumption tax, VAT and customs duties; they are exempt from VAT 
on their rural transport activities.23  Exports are exempt from VAT. 
(vi) Rules of origin 
38. Tunisia notified the WTO of its preferential and non-preferential rules of origin in 1996.24  
The rules of origin applicable under the bilateral agreements which Tunisia has concluded since then 
have not been notified.  The rules of origin app lied by Tunisia have never given rise to disputes or 
complaints within the context of the WTO. 
(a) Non-preferential rules 
39. Article 25 of the Customs Code defines the count ry of origin as that in which a product was 
harvested, extracted from the ground or manufactured.  The Code also provides for ministerial orders 
to establish the rules to be followed in determini ng the origin of products harvested, extracted from 
the ground or manufactured in one country and then processed in another.  The notification made by 
Tunisia in 1996 also contains a 1955 order stipulatin g that when a product originating in one country 
undergoes processing in another the origin of the good thus obtained shall be the primary country of 
origin unless:  (i) the product has undergone a "compl ete transformation" causing it to lose its original 
individuality;  or (ii) the transformation, although "incomplete", results in the application of a higher 
customs duty.25  However, these provisions require clarification with respect to their actual 
application.  In practice, in almost all cases, Cu stoms accepts the origin indicated in the customs 
declaration and there have been very few disputes. 
(b) Preferential rules 
40. In 1996, Tunisia notified the WTO of the specific rules applied to products originating in 
those countries with which it had preferential agreements.26  The agreements concluded with Libya, 
Morocco, Egypt, Jordan, Syria, and Kuwait and th e agreement establishing the Greater Arab Free 
Trade Area require, as a criterion of origin, a value added of at least 40 per cent of the ex-works price of the products transformed.  Th ese percentages can be cumulated between member countries.  The 
Agadir Agreement differs from GAFTA with resp ect to, among other things, the use of another 
criterion of origin (change of tariff heading rather  than a value added criterion).  The overlapping of 
the two agreements in terms of geographical covera ge could result in different origin regulations 
being applicable to the same transaction. 
41. The rules of origin under the agreement concl uded with the European Union are mainly based 
on the criterion of change of tariff heading with resp ect to the products transformed.  Moreover, for a 
list of products, the necessary degree of working or processing is specified.  Full details can be found 
in Protocol No. 4 annexed to the Agreement est ablishing an Association between Tunisia and the 
European Union.
27  The principle of diagonal cumulation of origin between the European Union, the 
EFTA member countries, the countries seeking to jo in the EU and the Mediterranean countries, 
                                                      
23 Decree No. 2004-277 of 9 February 2004. 
24 WTO document G/RO/N/7, 12 February 1996. 
25 Ministerial Order of 29 December 1955. 
26 WTO document G/RO/N/7, 12 February 1996. 
27 Euro-Mediterranean Agreement es tablishing an Association betw een the European Community and 
its Member States, of the one part, and the Republic of Tunisia, of the other part.  Available at:  http://www.deltun.cec .eu.int/fr/eu_et_T unisia/accord.pdf. Tunisia WT/TPR/S/152 
 Page 39 
 
 
including Tunisia, was adopted in 2003.28  However, its application to Tunisia also required the 
amendment of Protocol No. 4, whic h was still pending in June 2005. 
(vii) Import prohibitions and other restrictions 
42. There is a prohibition on all imports from Isra el, a country with respect to which Tunisia 
avails itself of the provisions of Article XXXV of the GATT.29 
43. The products whose importation may be prohibited or restricted form the subject of a 1994 
law on exclusion from the free importation regime.30  This legislation h as been the subject of 
numerous amendments reflecting the gradual elimination of quantitativ e import restrictions.  Between 
1996 and 2001, some of these restrictions were the subject of discussions in the Committee on 
Balance of Payments Restrictions.  The products concerned were motor vehicles.  In 2001, Tunisia 
notified the WTO of the complete dismantling of th e quantitative restrictions imposed on Tunisian 
motor vehicle imports, in accordance with the pr ogramme adopted by the Balance of Payments 
Committee.31 
44. According to the authorities, with the exception of carpets and a few other craft products, no 
quantitative import restrictions are currently being imposed for trade-related reasons;  all the goods 
currently on the list of products excluded from free importation are there for statistical purposes or for 
reasons of security, public order, health or morality  or to protect the fauna and flora or the cultural 
heritage.  In 1994, these restrictions applied to a tota l of 2,134 lines, i.e., 13 per cent of total tariff 
headings, as compared with 1,081 lines, or 6.7 per cent of total tariff lines in 2005 (Table III.5). 
45. Products excluded from free importation may, in some cases, be imported under an import 
permit (non-automatic licence).  The time required to obt ain a licence varies according to the nature of 
the product and the urgency of the transaction.32  These requirements do not apply to wholly exporting 
industries, which may import freely all the goods they  need for investment or production.  Imports of 
products subject to a tariff quota within the context of minimum market access under the 
WTO Agreement on Agriculture are regulated by m eans of special permits (Chapter IV (2)(ii)). 
                                                      
28 On 7 July 2003, Tunisia, as a partner in the Barcelona Process, adopted the Protocol on Rules of 
Origin which provides for the extension of the Pan- European origin cumulation system to the Barcelona 
partners. 
29 GATT document L/6713, 27 July 1990. 
30 Law No. 94-41 of 7 March 1994.  The regulations on quantitative import restrictions have formed the 
subject of several notifications to the WTO (WTO documents G/LIC/N/1/TUN/1, 3 December 1996, 
G/LIC/N/1/TUN/1/Add.1, 11 February 1999, BOP/N/34, 11 March 1998, and BOP/N/43, 3 February 1999). 
31 WTO document WT/BOP/N/58, 22 May 2001.  The relevant legislative texts are as follows:  
Decree No. 2001-842 of 10 April 2001, amending Decrees No. 2000-1803 of 31 July 2000, No. 98 1984 of 
12 October 1998, No. 97-2515 of 29 December 1997, No. 96-1118 of 10 June 1996, No. 95-2277 of 13 November 1995, and No. 94-1742 of 29 August 1994. 
32 The periods, procedures, modalities and documents required for the issuing of import permits are laid 
down in Decree No. 94-1743 of 29 August 1994, as amended by Decree No. 97-1934 of 29 September 1997 implementing the provisions of the WTO Agreement. WT/TPR/S/152 Trade Policy Review 
Page 40 
 
 
Table III.5 
Products excluded from the free importation regime, 1994 and 2005 
 1994 2005 
 Description Total 
number
of lines Products 
excluded Per cent Total 
number 
of lines Products 
excluded Per cent 
 All products 16,404 2, 134 13.0 16,232  1,081 6.7 
93 Arms and ammunition 41 39 95.1 41 41 100.0 
71 Pearls, precious stones and metals, jewellery, coin 168 167 99.4 157 139 88.5 
97 Works of art and antiques 12 10 83,3 12 10 83.3 
36 Explosives 37 30 81,1 37 28 75.7 
88 Aircraft and spacecraft 63 50 79,4 63 47 74.6 
89 Ships, boats and floating structures 69 47 68,1 69 41 59.4 
91 Clocks and watches,  gold 129 75 58.1 129 63 48.8 
38 Chemical products, misce llaneous 217 109 50.2 217 101 46.5 
57 Handmade carpets 76 49 64.5 76 34 44.7 
96 Articles, miscellaneous (waste) 162 81 50.0 162 50 30.9 
81 Other base metals (waste) 84 10 11.9 84 24 28.6 
10 Cereals 94 11 11.7 94 25 26.6 
02 Meat of swine 299 52 17.4 299 67 22.4 
87 Used motor vehicles 529 152 28.7 515 115 22.3 
26 Ores, slag and ash 53 11 20.8 53 11 20.8 
29 Chemicals, organic 616 137 22.2 616 99 16.1 
28 Chemicals, inorga nic 388 106 27.3 388 55 14.2 
63 Other textile articles,  rags 146 18 12.3 146 16 11.0 
75 Nickel and articles thereof (waste) 19 2 10.5 19 2 10.5 
49 Products of the printing industry 67 12 17.9 67 6 9.0 
01 Live animals (swine) 114 39 34.2 114 10 8.8 
80 Tin and articles thereof (waste) 13 1 7.7 12 1 8.3 
13 Gums, resins and saps (opi um, cannabis) 27 9 33.3 27 2 7.4 
79 Zinc and articles thereof (waste) 15 1 6.7 15 1 6.7 
46 Manufactures of straw, esparto, etc. 17 0 0.0 17 1 5.9 
40 Retreaded tyres  174 10 5.7 174 10 5.7 
30 Pharmaceutical products 92 3 3.3 92 5 5.4 
78 Lead and articles thereof (waste) 19 1 5.3 19 1 5.3 
82 Tools and implements, of ivory 163 17 10.4 163 7 4.3 
74 Copper and articles thereo f (waste) 101 3 3.0 98 3 3.1 
94 Lamps and apparatus, of cr ystal glass 173 68 39.3 173 5 2.9 
72 Iron and steel (waste) 544 14 2.6 544 14 2.6 
12 Oleaginous plants (cannabis, poppy) 119 17 14.3 119 3 2.5 
39 Plastics and articles thereof (waste) 363 9 2.5 362 9 2.5 
76 Aluminium and articles thereof (waste) 126 3 2.4 126 3 2.4 
90 Optical instruments, gold 457 30 6.6 449 9 2.0 
58 Special handmade fa brics 114 6 5.3 114 2 1.8 
84 Machines and mechanical appliances, used 1,549 3 0.2 1,539 14 0.9 
41 Hides and leather (waste) 142 1 0.7 142 1 0.7 
85 Cells and batteries, sp ent 1,095 0 0.0 1,071 5 0.5 
73 Articles of iron and steel (waste) 432 0 0.0 431 1 0.2 
Source: Information provided by the Tunisian authorities. Tunisia WT/TPR/S/152 
 Page 41 
 
 
(viii) Contingency trade measures 
46. So far, Tunisia has not taken any action invol ving countervailing, anti-dumping or safeguard 
measures. 
(a) Anti-dumping and countervailing measures 
47. In December 2000, Tunisia notified Law No. 99- 9 of 13 February 1999 on Protection against 
Unfair Import Practices and Decree No. 2000-477 of  21 February 2000 establishing the criteria and 
procedures for determining unfair import practices.33  The law covers cases of injury caused to a 
domestic industry by imports of subsidized or dumped products. 
48. Under this law, a product is to be deemed to  have been dumped if it is introduced into 
Tunisian commerce at less than its normal value, i.e ., if the export price is less than the comparable 
price, in the ordinary course of trade, for the like product when destined for consumption in the 
exporting country.  A subsidy is deemed to exist if  there is a financial contribution by the government 
or any public body or any form of income protection or price support in the sense of Article XVI of GATT 1994;  and if a benefit is thereby expr essly conferred on certain specific enterprises. 
49. An investigation will be initiated by the Mini ster responsible for trade only upon a written 
complaint by a domestic industry whose collective output constitutes more than 50 per cent of the 
domestic production of the like product.  Exceptiona lly, however, an investigation may also be 
initiated directly by the Ministry responsible for trade.   When it is decided to initiate an investigation, 
the Ministry responsible for trade sends a request fo r the information required to the authorities of the 
exporting countries, as well as to the exporters concerned, who must provide the Ministry's services 
with the information requested.  Normally, investigat ions are concluded within 12 to 18 months, after 
their initiation by the Minister responsible for trade. 
50. Provisional anti-dumping or countervailing duties ma y be applied by decree, not sooner than 
60 days from the date of initiation of the invest igation procedure.  A definitive anti-dumping or 
countervailing duty is imposed by decree when the fi nal determination shows th at there is dumping or 
subsidy and consequent injury. 
51. An anti-dumping investigation may be terminat ed without the imposition of provisional or 
definitive anti-dumping duties upon receipt of satis factory voluntary undertakings from the exporter 
to revise his dumping prices, provided the Ministry res ponsible for trade finds that the injurious effect 
of the dumping is eliminated.  A similar provision applies in the case of countervailing measures. 
52. Definitive anti-dumping and countervailing duties e nd after five years from the date of their 
imposition or from the date of the last review of dumping or subsidy and consequent injury, unless the 
review showed that expiry of the duties would be li kely to lead to continuation or recurrence of the 
dumping or subsidy. 
                                                     
 
33 WTO document G/ADP/N/1/TUN/2,  9 January 2001.  These texts replace the legislative texts 
notified to the WTO in 1994 (WTO document G/ADP/N/1/TUN/1, 25 January 1996).  Questions concerning the Tunisian anti-dumping legislation in force were submitted by three trading partners, in particular, in relation to 
conformity.  These countries were Egypt (WTO docu ment G/ADP/Q1/TUN/2, 9 April 2001), United States 
(WTO document G/ADP/Q1/TUN/3, 25 April 2001), and European Community (WTO document G/ADP/Q1/TUN/4, 11 April 2001). WT/TPR/S/152 Trade Policy Review 
Page 42 
 
 
(b) Safeguard measures 
53. Law No 98-106 of 18 December 1998 on Impor t Safeguard Measures was notified at the 
same time.34  Under this law, safeguard measures are provisional and taken to prevent or remove 
serious injury to a domestic industry due to ma ssive imports (absolute or relative to domestic 
production) of a like or directly competitive produc t.  A safeguard measure may be decided upon only 
if these conditions are found to be satisfied. 
54. An investigation with a view to the adop tion of a safeguard measure be initiated upon 
application to the Minister responsible for trade by  the domestic industry, or by the trade associations 
or other bodies concerned acting on its behalf.  The application must include evidence of serious 
injury suffered or the threat of serious injury, to gether 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.  An investigation must be completed within  nine months of its initiation.  In exceptional 
circumstances, this period may be extended by a further two months. 
55. Safeguard measures may take the form of quantita tive restrictions or tariff increases.  If it has 
been decided, within this context, to allocate a quota among several exporting countries, the Minister 
responsible for trade may enter into consultati ons concerning the allocation with those countries 
having a substantial interest in exporting the produc t concerned.  If this method is not applied, the 
quota is allotted to the exporting countries in propor tion to their respective shares of imports of the 
product, over a previous representative period, account  being taken of any factors which may have 
affected or may be affecting trade in the product.  The period of application of a safeguard measure, 
including any provisional measure, may not exceed four years. 
56. In August 2004, a pre-importation surveillan ce system was established under the Law on 
Safeguard Measures.  Products subject to these pr ocedures must, before bei ng imported, be provided 
with a " fiche d'information " (fact sheet) duly stamped by the Ministry of Trade and attached to the 
import certificate.35  This follows a sharp increase in imports of certain products, in particular, 
ironmongery, printing paper, and goods transport vehicles.36 
57. Under Article 5 of the WTO Agreement on Agricu lture, Tunisia has reserved the right to avail 
itself of the special safeguard provisions for all th e agricultural products it has subjected to tariff 
quotas (Chapter IV(2)), but so far it has not taken any special safeguard measure. 
(ix) Standards and other technical regulations 
58. The authorities have begun a complete revi ew of the technical import regulations.37  These are 
still complicated and involve a quasi-systematic check based on three pre-established lists of products.  
The technical control procedures are one of the main causes of delays in clearing goods through 
customs. 
                                                      
34 WTO document G/SG/N/1/TUN/2, 22 December 2000. 
35 Order of the Ministry of Trade of 12 August 2004. 
36 The authorities have undertaken to provide the Se cretariat with a list of the products concerned. 
37 In autumn 2004, the authorities, with the assistance of the World Bank, began to implement a 
programme to improve the eff ectiveness of technical controls and reduce the time taken to clear imports through 
customs. Tunisia WT/TPR/S/152 
 Page 43 
 
 
(a) Standards, tests and certification 
Standardization 
59. The legal framework for standards a nd technical regulations dates from 1983.38  Under the 
Ministry of Industry, the Institut national de la normalisatio n et de la propriété industrielle  
(INNORPI – National Standards and Industrial Property  Institute) is the sole standardization body.  
Set up in 1982, INNORPI is a fina ncially autonomous non-administrati ve public institution with legal 
personality.  Its functions include preparing, regist ering and publishing "Tunisian Standards" (NT), in 
collaboration with the organizations concer ned, and issuing compliance certificates.  
60. INNORPI is the Tunisian enquiry point for the purposes of the WTO's TBT Agreement;  it 
has accepted the Code of good practice for the prep aration, adoption and ap plication of standards 
annexed to the TBT Agreement on beha lf of its members.  INNORPI is a member of, in particular, the 
International Standards Organization (ISO) and th e Commission of the Codex Alimentarius.  It 
represents Tunisia on the International Electrotechnical Commission (IEC).  In addition, INNORPI is a member of the Arab Standardization Organization and the African Standardization Organization.  It 
has been a partner member of the European Sta ndardization Committee since January 2005.  Tunisia 
is also a member of the International Organization of Legal Metrology. 
61. INNORPI is the only national organization res ponsible for preparing and publishing Tunisian 
standards.  Its sphere of activity encompasses both voluntary and mandatory standards (technical 
regulations within the meaning of Annex I to the WTO Agreement on Technical Barriers to Trade 
(TBT)). Technical regulations must be approved by order, whereas standards which are not mandatory 
are simply published and registered with INNOR PI.  Moreover, the legislation allows various 
ministries to regulate (through laws, decrees, orders or  circulars) the products within their jurisdiction 
(for example, medical products, agri-food products, telecommunications equipment). 
62. According to the authorities, NT product certif ication is administered in accordance with 
ISO/IEC Guide 65.  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 a ppoints a verification team.  The latter take samples 
for testing in the laboratory chosen by INNORPI .  Depending on the results of these tests, the 
technical committee may grant or deny the applicant th e right to use the mark.  The final decision, if 
favourable, is published in INNORPI's Official Bulletin. Monitoring takes the form of periodic 
inspections. 
63. Every year, a general standardization program  is drawn up.  Preliminary standards are 
prepared in the technical standardization committees .  They form the subject of a two-month public 
inquiry (through the Official Bulletin), during whic h citizens, enterprises and organizations, Tunisian 
or foreign, may express their views by submitting proposals, comments or petitions.
39  Technical 
regulations and conformity assessment proce dures are published in the Official Journal.40 
64. In September 2004, there were more than 6 0 00 Tunisian standards in the INNORPI register, 
of which 947 were mandatory;  of the latter, about two thirds were analysis and test standards, the 
others being product specification standards, incl uding those relating, for example, to safety, 
metrology and labelling.  In general, efforts ha ve been made to harmonize a large proportion of 
Tunisian technical regulations with those of the European Union.  According to INNORPI, in 2004, 
93 per cent of Tunisian standards were equivalent to international (for example, ISO, IEC, EN) or 
                                                      
38 Law No. 82-66 of 6 August 1982 and Decree 724 of 4 August 1983. 
39 Draft standards are published in  the INNORPI Official Bulletin. 
40 WTO document G/TBT/2/Add.22, 26 November 1996. WT/TPR/S/152 Trade Policy Review 
Page 44 
 
 
French standards.  The adoption of international standards is considered important for improving 
export competitiveness and lowering barriers to tr ade.  There are a few specifically Tunisian 
standards, for example, those concerning fertilizer and dairy produce.  The authorities have indicated 
that the draft revision of the standardization legi slation provides for the abolition of the status of 
mandatory Tunisian standard. 
Testing and certification 
65. Up until 1994, the assessment or verification of the conformity of a product to a standard was 
carried out exclusively by INNORPI, which remains the only national instituti on authorized to grant 
products a certificate of compliance with Tunisian standards.41  Since then, certain private 
organizations have been accredited for system certification (for example, ISO 9001, ISO 14 001, 
HACCP).  So far, only organizations established u nder Tunisian law have been approved for this 
purpose. 
66. The National Accreditation Council (CNA) is the only authority responsible for the 
accreditation of conformity assessment organizati ons (testing laboratories, certification and 
verification organizations).  Since Tunisia's last TPR, new accreditation and verification legislation 
has been introduced.  It deals w ith the following points: criteria and procedures for the accreditation 
of conformity assessment organizations42; the composition and functioning of the CNA43; and the 
administrative and financial organization and func tioning of the Central Laboratory for Analyses and 
Testing.44  The CNA is an associate member of the International Accreditation Forum (IAF).45  The 
authorities envisage the establishment of a national agency for the accreditation of laboratories and 
inspection and certification organizations. 
67. In general, the self-certification of conformity by suppliers or importe rs is not allowed.  
Customs verifies the certificates and other technical documents, and the ministries concerned the documents, and then the goods;  all these functions  are performed manually.  According to the 
authorities, they do not overlap.  The importers ar e then contacted to arrange for inspections and, 
where appropriate, the taking of samples to be sent to the specialized laboratories which carry out 
analyses and tests of every description for the purpose of checking quality and compliance with the 
technical regulations.  The decision whether or not to  clear the goods for home use is taken in the light 
of the laboratory results. 
68. So far, Tunisia has not concluded any mutual recognition agreements.  However, according to 
the authorities, in most cases, foreign compliance ce rtificates issued by authorized organizations well-
known in the country of origin are accepted.  The trade agreements concluded by Tunisia incorporate 
the terms of the TBT Agreement relating to standa rdization, technical regulations and conformity 
assessment procedures. 
69. About 30 per cent of total tariff lines (all produc ts such as carpets, articles of clothing, 
beverages, products of the milling industry and cer tain food preparations) ar e covered by technical 
import regulations.  Chart III.6 shows the frequency of  technical regulations per HS Section.  More 
than half the imports subjected to technical c ontrols in 2003 were raw materials or goods for 
re-exportation.  Thus, the complexity of these controls is such as to reduce the external 
                                                     
 
41 The issuing of quality certificates by any other organization, without INNORPI's authorization, is 
prohibited (Article 10 of Decree No. ° 85-665). 
42 Decree No. 98-1173 of 25 May 1998. 
43 Decree No. 95-136 of 23 January 1995. 
44 Decree No. 2001-837 of 10 April 2001. 
45 International Accreditation Forum, on-line in formation.  Available at:  http://www.iaf.nu. Tunisia WT/TPR/S/152 
 Page 45 
 
 
competitiveness of Tunisian enterprises.  The au thorities have pointed out that the technical 
regulations are being reviewed with a view to ta rgeting only those products which directly affect 
consumer health and safety and exempting raw materials from technical controls, assuming there has been quality assurance duri ng the production process. 
70. Under Decree No.  94-1744 of 29 August 1994, imports are subject, depending on the nature 
of the product, to three types of controls, generally  carried out at the point of clearance and before 
Customs authorizes release:  "List A" products are subject to systematic control;  "List B" products 
require a compliance certificate;  and "List C" products are subject to specifications. 
71. List A products are subject to systematic contro l by the technical service concerned.  This 
control may be based either on the documents, with the provision of samples if necessary, or on 
samples taken for analysis and testing.  Accordin g to the authorities, the object of these controls, 
which should not take more than three days, is to safeguard consumer health and safety and to detect 
problems of unfair competition, including infringements.   The technical service concerned determines 
the kind of control necessary for the product to be released for home use.  Before the goods arrive 
and, at the latest, before commencing customs fo rmalities, every importer of products subject to 
systematic technical control is required to lodge a fi le with the competent technical service in order to 
obtain marketing authorization.  List A products cover almost 2,500 tariff lines (15 per cent of total lines).  The products to which these controls are most frequently applied are agri-food goods, 
cosmetics and household electrical appliances (Chart III.6);  the competent technical services belong 
to the ministries responsible for agriculture , industry, trade and health (Table III.6). 
 WT/TPR/S/152 Trade Policy Review 
Page 46 
 
 
 
0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 
I  
II  
III  
IV  
V  
VI  
VII  
VIII  
IX  
X  
XI  
XII  
XIII  
XIV  
XV  
XVI  
XVII  
XVIII  
XIX  
XX  
XXI  Chart III.6  
Technical import controls, by HS Section, 2004  
Percentage of tariff lines  
Systematic control, List "A"  
Certification regime, List "B"  
Specifications regime, List "C"  
I     
II    
III    
IV     
V 
VI 
VII 
VIII 
IX 
X 
XI Live animals; animal products  
Vegetable products
Animal or vegetable fats and their products
Prepared foodstuffs, beverages, tobacco
Mineral products  
Products of the chemical or allied   industries
Plastics and rubber
Hides, skins, furskins, etc.  
Wood, cork and articles  
Paper, paperboard, woodpulp  
Textiles and textile articles  XIIXIII
XIV
XV
XVI
XVII
XVIII
XIX
XX
XIFootwear, headgear, umbrellas, etc. 
Articles of stone, plaster, cement, glass, etc  
Pearls, precious stones and metals, jewellery, etc.  
Base metals and articles thereof  
Machiner y  and electrical e quipment 
Transport equipment
Optical, photographic, etc. instruments  
   Arms and ammunition
   Miscellaneous manufactured articles  
   Works of art
Source: Estimates by the WTO Secretariat, base d on data provided by the Tunisian authorities . HS Section
 Tunisia WT/TPR/S/152 
 Page 47 
 
 
Table III.6 
Products subject to systematic  import controls (List A) 
HS Code Products Competent 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 1101-1109 Products of the milling industry Ministry of Trade 
Ex 1201-1214 Seeds and fruits  Ministry of Agriculture  
Ex 1503-1521 Vegetable fats and oils Ministry of Agriculture  
Ex 1701-1704 Sugars and sugar confectio nery Ministry of Public Health 
Ex 1801-1806 Cocoa and cocoa preparations Ministry of Trade 
Ex 1901-1905 Preparations for infant use, othe r food products Ministry of Public Health 
Ex 2001-2009 Preparations of fru its and vegetables Ministries of Trade and Public Health 
Ex 2101-2106 Miscellaneous food preparations Mini stries of Agriculture and Public Health  
Ex 2202-2208 Beverages, sp irits and vinegar Ministry of Public Health 
Ex 2302-2309 Animal feed Ministry of Agriculture 
Ex 2524 Asbestos Ministry of Trade 
Ex 2844-2845 Radioactive chemical elements, isotopes Ministry of Public Health  
Ex 3006 Reagents, dental products Ministry of Public Health 
Ex 3303-3307 Perfume, hair and eye products, toothpaste, shaving Ministries of Trade and Public Health  
Ex 3401 Soaps, inc. for medical use Ministries of Trade and Public Health 
Ex 3407 Modeling clay for children Ministry of Trade 
Ex 3808 Domestic disinfectants Ministry of Public Health 
Ex 3821-3822 Culture media for medical diagnostic purposes, in vitro  
diagnostic products Ministry of Public Health 
Ex 3921 Food packaging Ministry of Trade  
Ex 3926, 7013 Plastic or glass bibs Ministry of Public Health 
Ex 4014-4016 Condoms, gloves, dummie s, of rubber or silicone, rubber 
erasers  Ministry of Public Health 
Ministry of Trade 
Ex 4410-4411 Particle board Ministry of Trade 
Ex 4804-4805 Paper and paperboard Ministry of Agriculture  
Ex 4901 Koranic books Ministry of Religious Affairs 
Ex 6401-6405 Footwear Ministry of Trade 
Ex 6807, 6811-6813 Waterproof me mbranes, articles of asbestos cement Ministry of Trade 
Ex 6911-6912 Porcelain, tableware Ministry of Trade 
Ex 7007 Glass Ministry of Trade  
Ex 7304-7306 Tubes and pipes for oil and gas pipelines Ministry of Industry 
Ex 7318 Bolts Ministry of Trade 
Ex 7321, 7323 Cooking appliances, household articles Ministry of Trade 
Ex 7311 Containers for compressed or li quefied gas  Ministry of Industry 
Ex 8402-8403, 8405 Boilers Ministry of Industry 
Ex 8418 Refrigerators Ministry of Trade 
Ex 8450 Washing machines Ministry of Trade 
Ex 8414-8416, 8419 Compressors, burners, water heaters, fans, air conditioning 
machinery; sterilizers for medical use Ministry of Industry 
Ministry of Trade 
Ministry of Public Health 
Ex 8424, 8426, 8428 Extinguishers, traveli ng cranes, lifts Ministry of Industry  
Ex 8471, 8473 Computers and computer component s Ministry of Communication Technologies  
Table III.6 (cont'd) WT/TPR/S/152 Trade Policy Review 
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HS Code Products Competent technical service  
Ex 8481 Gas relief valves Ministry of Industry  
Ex 8517, 8520, 
8524-8529 Telecommunications, radar, radio navigation, and radio 
broadcasting equipment Ministry of Communication Technologies 
Ex 8504, 8506-8507 Ballasts, cells, batter ies, accumulators Ministry of Trade 
Ex 8509-8510 Electric razors and other elect rical appliances Ministry of Trade  
Ex 8516 Water heaters and other household appliances  Ministry of Trade 
Ex 8519, 8523, 
8527, 8529 Apparatus for the reproduction of sound, radio receivers, 
antennas, media prepared for recording Ministry of Trade 
Ministry of Culture  
Ex 8531 Electrical alarms Ministry of Trade 
Ex 8536 Fuses, circuit breakers, switches Ministry of Trade  
Ex 8539 Lamps and tubes Ministry of Trade 
Ex 8542-8544 Integrated circuits, cables Ministry of  Communications Technologies 
Ministry of Trade 
Ex 9011 Ex 9018-9019 
Ex 9021-9022 
Ex 9025, 9027 Microscopes, electrocardiographs, medical instruments and 
apparatus, medical thermometers, measuring apparatus Ministry of Public Health 
Ex 9032 Electronic regulators Ministry of Trade   
Ex 9405 Lighting units and appliances Ministry of Trade 
Ex 9501-9503 Prams and pushchairs, toys Ministry of Trade 
Ex 9608-9609 Pens, lead pencils Ministry of Trade 
Ex 9613 Cigarette lighters Ministry of Trade  
Ex 9402 Operating/examination tables Ministry of Public Health 
Source:  Official Journal of the Tunisian Republic, 6 January 2004, No. 2, p. 33.  
72. List B products are goods that pose less of a risk  to the consumer than List A products and for 
which Tunisia does not have, at the moment, suitable t echnical means of analysis or testing.  This list 
comprises mainly articles of clothing, yarn and fabr ics and, to a lesser exte nt, paper and paperboard, 
products of iron and steel, and a good number of electrical machines and a ppliances also locally 
produced.  List B products are controlled by Custom s which, during clearance, makes sure that the 
goods are accompanied by a certificate of compliance with the relevant technical regulations issued 
by an organization duly authorized for the purpose.  According to the authorities, the list of authorized foreign organizations corresponds to the 1997 ISO cat alogue of official organizations authorized to 
certify imports. 
73. List C products are controlled by examining the conformity of the products imported with the 
specific conditions laid down in the relevant specifi cations.  In this case, it may also be necessary to 
take samples and carry out analyses and tests.  Th e goods concerned are mainly agri-food and mineral 
products; the specifications mainly relate to storag e requirements.  For example, importers of grain 
maize (corn) and soya cake must undertake to main tain stocks equal to one sixth of their annual 
import programme.
46  In the case of vehicles, the specificati ons relate to such requirements as after-
sales service. 
74. Between January 1995 and end 2004, Tunisia made nine notifications to the WTO's 
TBT Committee.  These concerned the establishment or amendment of Tunisian technical regulations.  In general, Tunisia's participation in the work of the Committee has been subdued.  Tunisia has not 
notified any new regulations or alignments of its re gulations on international standards.  Tunisia has 
                                                     
 
46 Order of the Ministries of Finance, Agriculture and Trade of 11 January 1997. Tunisia WT/TPR/S/152 
 Page 49 
 
 
not been party to any dispute relating to the TBT Ag reement.  No particular trade concern linked with 
the technical regulation measures applied by Tunisi a has been brought to the Committee's attention. 
(b) Sanitary and phytosanitary measures (SPS) 
75. Apart from the laws and regulations described  in Section (a) above, the phytosanitary 
measures taken by Tunisia are mainly  based on a 1992 law amended in 1999.47  However, since 
December 2003, plant and animal products are no longer subject to statutory systematic control 
(List A), only to sanitary or phytosanitary control.  Several pieces of legislation have been introduced 
concerning animal health controls at the borders48 and the officials and laboratories authorized for the 
purpose.49 
76. SPS measures (within the meaning of Annex I to the Agreement on the Application of 
Sanitary and Phytosanitary Measures or SPS Agreemen t) are generally taken on the initiative of the 
Ministry of Agriculture.  The Tunisian enquiry poi nts for SPS matters are the Ministry of Agriculture 
and the Ministry of Trade, the latter also being responsible for notifications.50 Tunisia is a member of 
the World Organization for Animal Health (OIE),  the International Plant Protection Convention 
(IPPC) and the CODEX Alimentarius Commission.  Tunisia has never notified the WTO of national 
sanitary or phytosanitary measures that might affect external trade.  Since 1995, within the context of 
the WTO Agreement on SPS measures, Members have never expressed any concerns with regard to 
Tunisia. 
77. Special certificates are required for importing an imals 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;  a phytosanitary certificate for plants, parts of plants and plant 
products;  and a certificate of origin and safety for bees and honey.  A certificate of non-contamination by radioactivity is also require d for imports of food products and animal feed. 
78. The importation of live animals carrying any of the contagious diseases listed by decree is 
prohibited.
51  When live animals are imported, account is taken on the sanitary status of the exporting 
country or, failing that, of the region, then the fa rm and, finally, the animal, in accordance with 
OIE resolutions.  Productive livestock can only be  imported from countri es/regions free of the 
diseases on the OIE's List A specific to the species.  An Order of the Ministry of Agriculture of 
18 August 1992 lays down the special conditions for th e importation or transit of organisms subject to 
quarantine and prohibited pl ants and plant products.52 
79. Agricultural pesticides may be manufactured, imported, formulated, packaged, sold or 
distributed only by holders of an agricultural or  chemical engineering or pharmacist's degree or by 
                                                      
47 Law No. 92-72 of 3 August 1992 Revising the Plant Protection Legislation, as amended by 
Law No. 99-5 of 1 January 1999. 
48 Law No. 99-24 of 9 March 1999 on Animal Health Controls at Importation and Exportation. 
49 Order of the Minister for Agriculture of 26 May 2000 establishing the list of laboratories authorized 
to conduct analyses and tests within the context of animal health controls  at importation and exportation.  
Decree No. 2002-668 of 26 March 2002 organizing the activities of veterinary surgeons and officials 
responsible for animal health controls at importation and exportation. 
50 WTO documents G/SPS/ENQ/16, 5 December 2003; G/SPS/NNA/6, 5 December 2003; and 
G/SPS/GEN/422, 14 August 2003. 
51 Decree No. 84-1225 of 16 October 1984 established a list of animal diseases considered to be 
contagious and laid down general sanitary measures  common to these diseases.  It was amended and 
supplemented by Decree No. 98-2362 of 23 November 1998 and Decree No. 2004-1198 of 25 May 2004. 
52 This information is available from the SPS enquiry point at the Ministry of Agriculture and Water 
Resources but is not currently available on the Internet. WT/TPR/S/152 Trade Policy Review 
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holders of a licence in chemical sciences or the equivalent or a diploma issued by a college of 
agriculture or public health at the conclusion of a course in entomology, phytopathology, pesticides 
and pesticide application techniques, and ge neral principles of pesticide toxicology.53 
80. At the border, conformity is assessed by the ve terinary service for animal products and by the 
phytosanitary control service for plants and plant products.  In the case of plants, the documentary 
controls relate to the conformity of the phytosanita ry certificate.  A visual inspection and sampling are 
carried out in order to detect harmful organisms.  Plants for reproduction, such as seed, are subject to 
mandatory sampling.  Analyses are also carried out on the basis of an assessment of the risk of the 
introduction of diseases or destructive pests.  If th ere are no pests or diseases requiring quarantine, the 
consignments checked are admitted subject to  monitoring of their phytosanitary state. 
81. Animal products are subject to a three-stage veterinary sanitary control process: a 
documentary check;  then an exam ination to ensure that the cont ent of the documents corresponds 
with the products imported;  and, finally, a physi cal inspection to check the storage conditions, weight 
and packaging.  Recourse may be had to laboratory analyses. 
(c) Environmental regulations affecting trade 
82. There are still no laws or regulations on the no n-human applications of genetic engineering or 
on the use of genetically modified organisms (GMOs) in food production, although draft legislation is 
being prepared.  The use of GMOs in food products is not subject to authorization and there are no special requirements concerning the labelling of food  obtained from GMOs.  However, Tunisia, as a 
contracting party to the Convention on Biological Diversity and the Cartagena Protocol on the 
Prevention of Biotechnological Risks, is in the pr ocess of finalizing a national legal framework that 
will make it possible to regulate genetically modified species. 
83. On 11 October 1995, Tunisia acceded to the Basel Convention on the Transboundary 
Movements of Hazardous Wastes and their Disposal.
54  Moreover, in 1992, Tunisia ratified the 
Bamako Convention on the Ban of the Importation in to Africa of Hazardous Wastes.  The importation 
of hazardous wastes, within the meaning of the national legislation, is strictly prohibited.55 
84. Furthermore, Tunisia has ratified the Stockholm Convention on Persistent Organic Pollutants 
of 17 June 2004.  Under the provisions of that Conv ention (Article 3), Parties prohibit the production, 
use, import and export of chemi cals covered by the Convention.56  Tunisia has also signed the 
Rotterdam Convention on the Prior Informed Cons ent Procedure for Certain Hazardous Chemicals 
and Pesticides in International Trade. 
85. Tunisia has ratified the Convention on Interna tional Trade in Endangered Species of Wild 
Fauna and Flora (CITES).57  The importation of species of fauna and flora listed in CITES Annex I 
requires an import permit issued by the Ministry r esponsible for agriculture, with the prior agreement 
                                                      
53 Decree No. 92-2246 of 28 December 1992. 
54 Moreover, Tunisia has ratified the amendment to the Basel Convention contained in Decision 111/1, 
which prohibits all exports of hazardous waste, for dispos al, from countries listed in Annex VII to countries not 
listed in that Annex.  The amendment was ratified under Law No. 99-78 of 2 August 1999. 
55 Law No. 96-41 of 10 June 1996. 
56 Aldrin, chlordane, dieldrin, endrin, heptachlor, hexachlorobenzene, mirex, toxaphene and 
polychlorinated biphenyls (PCB).  Moreover, the Parties are required to reduce the total volume of the following 
substances: polychlorinated dibenzo-p-dioxins (PCDD/PCDF), hexachlorobenzene (HCB) and polychlorinated 
biphenyls (PCB) unintentionally released from anthropogenic sources. 
57 Law No. 74-12 of 11 May 1974 . Tunisia WT/TPR/S/152 
 Page 51 
 
 
of the CITES authorities.  According to the For estry Code, all species are subject to an import 
permit.58 In fact, the Ministry responsible for forest s (Ministry of Agriculture and Water Resources) 
examines applications to import species (animal or plant) and may grant or deny authorization for 
their importation. 
86. Products covered by the Montreal Protocol on CFCs (chlorofluorocarbons) (34 tariff lines) 
are subject to an import licence.  Authorization is given by the National Environmental Protection 
Agency. 
87. A five-per cent tax, earmarked for the pollution cleanup fund, is levied on sales, including 
imports, of a series of generally imported products, namely, petroleum oils, polymers, centrifuges, and 
cells, batteries and accumulators.59 
(d) Labelling, packaging and marking  
88. The 1992 Law on Consumer Protection lays do wn the general principles on which the 
labelling and packaging measures are based.60  A mandatory food standard specifies the information 
which must appear on the labels of all pre-packaged food products.61  In particular, the label must 
indicate:  the name of the foodstuff;  net content;  composition;  country of origin;  name and address 
of the manufacturer;  use-by date;  date of manu facture;  batch number;  storage requirements 
(whenever necessary).  Moreover, Arabic must be one of the languages used for labelling foodstuffs.62 
(x) Government procurement 
89. The total value of public contracts awarded in  2003 was 1.5 billion di nars, i.e., about 5 per 
cent of GDP.  Since Tunisia's last TPR in 1994, the government procurement legislation has been 
amended several times, in particular, in 1999, for the purpose of revising the arrangements for 
granting national preferences.  The present statutory framework for the awarding of public contracts is contained in a decree dating from 2002 and amended in 2003 and 2004.
63  Tunisia has not signed the 
Plurilateral Agreement on Governme nt Procurement and has not so far expressed any intention of 
acceding to it. 
90. The government procurement regulations provide  a general framework for contracts awarded 
by the "public buyer", as defined in the decree, a term which covers, among others, the State, local 
authorities, public institutions and state-owned enterprises.  The legislation requires "written 
contracts" for all orders for goods and services, works and designs whose value exceeds 50,000 dinars 
for works, 40,000 dinars for purchases in the IT an d telecommunications sector, which is subject to 
special rules on government procurement, 30,000 dina rs for the supply of goods and services in other 
sectors, and 15,000 dinars for any design work co mmissioned.  However, state-owned enterprises may 
raise the threshold to 100,000 dina rs and then place orders, without a written contract, for purchases 
below that threshold. 
                                                      
58 Law No. 88-20 of 13 April 1988, and Law No. 2005-13 of 26 January 2005 amending and 
supplementing the Forestry Code. 
59 The list of HS headings concerned is as follows:  2710, 3819, 3901-14, ex 8421, ex 8506, ex 8507 
(Journal officiel , No. 104, 30 December 2003). 
60 Law No. 92-117 of 7 December 1992 on Consumer Protection. 
61 NT 15-23 of 1983. 
62 Decree No. 2003-1718 of 11 August 2003. 
63 Decree No. 2002-3158 of 17 Decem ber 2002 regulating government procurement, as amended and 
supplemented by Decree No. 2003-1638 of 4 August 2003, and Decree No. 2004-2551 of 2 November 2004. WT/TPR/S/152 Trade Policy Review 
Page 52 
 
 
91. There are several contracts comm issions responsible for verifying that the proper procedures 
for awarding contracts have been followed.  They carry out a preliminary check in order to uncover 
possible irregularities and consider disputes between the parties.  These commissions consist of members representing the principal services concerned with government procurement.  They may 
intervene at any stage in the pro ceedings, from the examination of th e specifications to the conclusion 
of the contract.  The Higher Contracts Commission, which forms part of the Prime Minister's Office, examines contracts for public works, the supply of  goods and services, design work, and purchases of 
IT equipment and services valued at more than  5 million, 2 million, 200,000 and 500,000 dinars, 
respectively.  Orders may not be split up to avoid the signature of a written contract or to prevent their 
being reviewed by the competent commission.  The National Public Contracts Observatory, 
established in 2002 under the Commission, is res ponsible for setting up an information system on 
government procurement, for proposing measures d esigned to improve the regulation of government 
procurement, and for assisting public buyers. 
92. Contracts are generally awarded on the basis of i nvitations to tender, but  may also be awarded 
by direct negotiation (Chart III.7).  The tendering  procedure may be open or limited to a list of 
preselected suppliers; it may be subject to competition.  An international invitation to tender is issued 
if there are no national tenderers or if the donor so requires.  The invitation to tender may be limited when the subject matter of the contract is comple x or its implementation requires the deployment of 
substantial resources or when the project can only be  entrusted to a limited number of enterprises with 
the professional and financial capacity needed to car ry it out successfully.  This procedure enables the 
public buyer to avoid having to handle and process a large number of bids.  Moreover, the public 
buyer may issue a limited invitation to te nder when so instructed by the donor. 
 
 
Chart III.7  
Distribution of public contractsa awarded durin g 1999-2003
Source:  Commission supérieure des marchés publics. Open invitation 
to tender
53.9
International  
       invitation to tender  
26.2 Limited invitation  
  to tender  
9.5 Direct negotiation
10.4
Total : 5,052 million dinars  
a              Contracts for more than 1 million dinars (100,000 dinars for design work).Percentages  
 
93. For contracts covered by the legislation and s ubject to an invitation to tender, the following 
principles must be observed:  equality of tenderers , equal opportunities, transparency of proceedings, 
and recourse to competition.  However, Tunisian  products must be given preference, unless their Tunisia WT/TPR/S/152 
 Page 53 
 
 
prices are 10 per cent higher than those for foreign products (this figure was 20 per cent up until 
2002).64  Tenderers are required to subcontract to T unisian companies as far as possible.  Grouping 
into lots is mandatory when likel y to encourage the participation of domestic enterprises.  Moreover, 
international invitations to tender must include a "national subcontracting clause";  likewise design 
work must be carried out in association with a Tunisian design office. 
94. The authorities have indicated that the on-line p ublication of notices of invitations to tender 
throughout the country is scheduled for the second half  of 2005.  The web site will make available to 
public buyers, as well as to private operators, a ll the regulations on govern ment procurement and on-
line assistance with the preparation of specificati ons and the awarding and implementation of public 
contracts. 
95. Contracts may be awarded by direct negotiati on, with or without prior consultation, in 
particular, within the context of research, transpor t or insurance, public safety or national defence 
projects.  Where promotion of the IT and communications technology sector is concerned, draft contracts may also be awarded by direct negotiation, preceded by consultation with specialized Tunisian enterprises selected from a list drawn up by decision of the Minister responsible for the 
sector.
65 
96. Certain contracts for imports whose prices fluc tuate rapidly and which, accordingly, cannot 
comply with the general conditions and procedures for the awarding, implementation and supervision 
of contracts, may also be agreed by direct negotiation.66  An Order of the Ministers responsible for 
trade and industry and energy of 12 February 20 04 establishes a list of imports "with fluctuating 
prices".  The proposal made in this connection by the Société nationale de cellulose et de papier  
(National Cellulose and Esparto Paper Company) re lates to long- and short-fibre wood pulp.  The 
other products mainly concerned are cereals and petroleum products. 
(xi) Local content requirements 
97. The Law on Government Procurement (Secti on (x) above) and the regulations on the 
production of pharmaceuticals ("correlation" principle, Chapter IV(4)(iv)) include local content 
provisions.  Similar measures, in force in the auto motive industry during the 90s, have already been 
abolished. 
(xii) Other measures 
98. According to the authorities, the State and the enterprises it controls do not engage in 
countertrade.  The authorities also say that no ag reement providing for restrictions on exports to 
Tunisia has been concluded with foreign govern ments.  They are also unaware of any such 
agreements concluded by enterprises established in  Tunisia.  Nevertheless, some agreements 
involving Tunisia could be such as to influence the source of its imports.  For example, the Tunisian Government has signed an agreement with th e French Government which provides for a 
43 million euro credit facility for the importation of French agricultural products.
67  A  s i m i l a r  
agreement has been concluded with the United St ates for the purchase of US agricultural products 
                                                      
64 Chapter III, Articles 18 et seq.  of the Decree. 
65 Article 25 of the Decree. 
66 Article 136 of the Decree. 
67 Decree No. 2004-7 of 5 January 2004 ratifying an exchange of letters between the Government of the 
Tunisian Republic and the Government of the French Republic and relating to the granting of a credit facility for the importation of French agricultural products. WT/TPR/S/152 Trade Policy Review 
Page 54 
 
 
(GSM-102 and GSM-1033). Purchases funded by these credit facilities amounted to 
228 million dinars in 2004. 
99. Some products are subject to a reserve stocks requirement.  These include "List C" products 
(Section (2) (ix) above) and pharmaceuticals (Chapter IV (4) (iv)). 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
100. Tunisia has several different production and fore ign exchange regimes, depending on whether 
or not the enterprise exports.  The Investment In centives Code (CII) distinguishes "wholly exporting" 
enterprises, which must make at least 70 per cent of their sales for export, from other ("partially 
exporting") enterprises.  The CII, like the foreign exchange legislation, also makes a distinction 
between resident and "non-resident" enterprises, th e latter being defined as enterprises at least 66 per 
cent of whose capital is held by non-residents who made their investment using imported convertible 
currencies;  they can only be wholly exporting.  Part ly because of the many benefits available, in 2004 
almost two thirds of exports, in value terms, were made by "wholly exporting enterprises".  Many of the latter operate as non-resident enterprises in orde r to qualify for exemption from foreign exchange 
restrictions, the main advantage of the distincti on between resident and non-resident enterprises. 
(i) Procedures 
101. In 1999, with the assistance of the World Bank,  Tunisia launched an export development 
project (EDP1) comprising, inter alia , a programme for the automation of customs procedures in 
order further to reduce the cost of external trad e operations and the time taken to complete them.68  In 
2004, the authorities concluded a se cond export development project (E DP2) with the World Bank for 
the purpose of continuing the reforms begun under the first project.69  These efforts mainly relate to 
the activities of partially exporting resident enterprises. 
102. The reforms undertaken in 1999 in connection with EDP1 resulted in the automation of the 
customs documentation, in particular, through the single form project.70  Most documentation is now 
transmitted via a single computer system (Tunisi e Trade Net (TTN)) common to all operators.  
According to the World Bank, which oversaw the cu stoms automation project, the time taken to clear 
goods through Tunisian ports has been considerably reduced.71 
103. In order to export it is still necessary to pass through several institutions (the Ministry of 
Trade, the domiciliary bank to which export earnings  have to be repatriated, the port authority, 
Customs), in addition to intermediaries such as cu stoms brokers, shipping agents and carriers, each 
contributing one or more documents.  Under the EDP2  project, the authorities are trying to expedite 
customs procedures and make them more predictable and cost-effective, so as to improve the capacity 
of enterprises to produce and deliver just-in-time. 
104. The exports of resident enterprises must be do miciled with an approved intermediary bank;  
their export earnings must be repatriated within 10 days of the date on which payment becomes due.  
However, resident exporters may hold the procee ds of their export operations in hard-currency 
business accounts in Tunisia.  Wholly exporting non-resident enterprises are not bound by the foreign 
exchange legislation and do not have to re patriate their export  earnings (Table III.7). 
                                                      
68 World Bank (1999). 
69 World Bank (2004c). 
70 Information on the single form (" liasse unique ") project is available at:  http://www.tradenet.com.tn/ 
htm/projetliasseunique.htm. 
71 World Bank (2004a). Tunisia WT/TPR/S/152 
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Table III.7 
Benefits accorded to  export enterprises under  each regime, 2005 
Regimea 
Privilege Non-resident wholly 
exporting enterprises Resident wholly exporting 
enterprises Resident partially exporting 
enterprises 
Obligation to repatriate export 
earnings No Yes Yes 
Exemption from profits tax 100 per cent for 10 years and 
50 per cent thereafter 100 per cent for10 years and 
50 per cent thereafter Only on the profits from 
export earnings:  100 per cent 
for 10 years and 50 per cent 
thereafter 
Exemption from customs duties on inputs and capital goods Yes Yes Only on export activity 
Exemption from VAT and 
consumption tax on inputs and 
capital goods Yes Yes Only on export activity 
a Non-resident status is reserved excl usively for wholly exporting enterprises. 
Source:  WTO Secretariat, based on information provided by the Tunisian authorities. 
(ii) Export taxes 
105. Since Tunisia's last TPR in 1994, many export tax es have been abolished, in particular, those 
on olive oil, fruit and vegetables, hides and skins, and cork.  Tunisia now has two export taxes: one 
cyclical tax on exported scrap iron ( 90 dinars per ton), levied when scrap iron prices rise in order to 
discourage exports;  and a "customs services fee" on crude oil exports (HS 2710), calculated as 3 per 
cent of their value. 
(iii) Export prohibitions, licences and controls 
106. There are several product groups that can only be exported with the prior authorization of the 
Ministry of Trade, valid for six months.72  The main purpose of authorization is to prevent shortages 
and ensure the availability of inputs for domestic industry.  The groups of products thus "excluded 
from the free exportation regime" 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; 
                                                      
72 Decree No. 94-1743 of 29 August 1994. WT/TPR/S/152 Trade Policy Review 
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- Precious metals and waste thereof; 
- Bismuth and cobalt, titanium, beryllium, an timony, zirconium and their products;  
and 
- Aircraft, balloons and dirigibles, parachutes, and ships. 
(iv) Subsidies and other tariff and fiscal benefits 
107. Enterprises qualify for different benefits depending  on whether they are "wholly exporting" or 
"partially exporting", "resident" or "non-resident" (Table III.7).73 
108. Originally, that is to say in 1972, all "wholly e xporting" enterprises were considered to be free 
points.  The increasing importance of the export promotion strategy in the mid-80s led to the 
expansion of this regime to give rise, in 1992, to the concept of a "free economic zone"74, and then to 
that of  an "economic activity park"75, which, in practice, is an industrial estate. 
109. All enterprises (wholly or partially exporti ng) established inside an economic activity park  
qualify for fiscal, financial and customs benefits, accord ing to their status.  An economic activity park 
may be established on Tunisian territory by d ecree of the Minister for the Economy.  The 
management of the park is granted to a legal pe rson known as the "operator" which invests in the 
necessary infrastructure and provides maintenance serv ices in consideration for the rent paid by the 
enterprises established in the park.  Any natural or legal person, whether resident or not, may invest 
freely in export activities after having lodged a declar ation with the operator.  There are currently two 
economic activity parks in Tunisia.  The first, at  Zarzis, includes port facilities and an airport, housing 
and warehouses, while the other is at Bizerta, near Tunis.76 
110. The Investment Incentives Code (CII) contains a long list of manufacturing (including agri-
food) and service activities eligible for specific expor t benefits.  For "wholly exporting" enterprises, 
these benefits consist primarily of the total deductio n of export income and profits from the basis of 
assessment during the first ten years of activity a nd a 50 per cent deduction after that.  Moreover, 
profits and income reinvested in the initial capital or in an increase in the capital of wholly exporting 
enterprises qualify for total relief.  The relief is al so total for profits reinvested within the company 
itself.  Finally, wholly exporting enterprises may import, free of all duties and taxes (customs duties, 
VAT, consumption tax) the goods they need in orde r to produce, subject to the non-availability of 
those goods on the domestic market.  They may make some of their sales or provide some of their services in Tunisia (up to 30 per cent of their turnov er) subject to the payment of duties and taxes on 
entry for consumption. 
111. The CII does not mention financial transfers to be made within the context of export 
promotion.  On the other hand, as the authorities have notified the Committee on Agriculture (Chapter IV(2)), CEPEX (see below) reimburses part of the maritime, air or multimodal transport costs for agricultural product exports, upon presentation of an invoice.  The legislation also provides 
for the awarding of subsidized lo ans or an "incentive premium".
77 
                                                      
73 The various export regimes and the corresponding privileges are described in detail on the Tunisian 
Customs web site, accessible at:  h ttp://www.douane.gov.tn/default.htm. 
74 Law No. 92-81 of 3 August 1992 Establishing Free Economic Zones. 
75 Law No. 2001-76 of 17 July 2001. 
76 Decree No. 93-2051 of 4 October 1993 ( Moniteur du commerce international , 8 November 1993). 
77 Decree No. 88-678 of 24 March 1988 amending Decree No. 85-944 of July 1985 establishing the 
conditions and procedures for granting assistance from the Export Promotion Fund. Tunisia WT/TPR/S/152 
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112. Export subsidies granted by the Central Bank via a preferential rediscount rate were abolished 
in November 1996. 
(v) Export credits, insurance and guarantees 
113. According to a survey of Tunisian competitiven ess carried out in 2002, one out of two of the 
enterprises surveyed stated that export credits "wer e not available at reasonable rates and that export 
insurance costs were relatively high".78  Since then, the Tunisian Government has taken various steps 
to extend the range of its export cred it insurance and guarantee programmes. 
114. The principal government export insurance agency is the Compagnie tunisienne pour 
l'assurance du commerce extérieur (COTUNACE – Tunisian Forei gn Trade Insurance Company), 
established in 1984 under the authority of the Ministry of Finance.79  In 1997, this activity was opened 
up to two other insurance companies, ASTREE and CARTE.80  In 2004, total branch turnover had 
reached 5.5 million dinars (94 per cent for COT UNACE alone).  The exports insured amounted to 
733 million dinars (6 per cent of total merchandise exports). 
115. COTUNACE mainly offers protection against non-payment by the foreign buyer.  It also 
protects the assets and capital of the enterprise insure d against political and commercial risks.  Since 
2001, COTUNACE has also been providing pre-shipme nt finance, including working capital.  The 
Fonds de garantie de financement des exportations avant expédition  (Pre-Shipment Export Finance 
Guarantee Fund) was established to develop th e export capacity of small and medium-sized 
enterprises and to facilitate the pre-shipment financing of their exports.  This financing is provided by 
the banks and guaranteed by the State.  Export pre-fi nancing credits are eligible for the Fund for up to 
90 per cent of the export value, with a maximum of  150,000 dinars; exports must be payable by 
irrevocable letter of credit confirmed in Tunisi a and insured against export credit and market 
disruption risks. 
116. The Société tunisienne de réassurance  (Tunis RE – Tunisian Reinsurance Company), a state-
owned enterprise, administers the guarantees granted by the Fonds national de garantie  (FNG –
National Guarantee Fund) (see Section (4)(i) below)  for certain categories of loans made by the 
banks, in particular, a proportion (70 per cent) of export pre-financing credits. 
(vi) Export promotion and marketing support 
117. The organizations responsible for providing export assistance include, in particular, the 
Centre de promotion des exportations  (CEPEX – Export Promotion Centre)81, the Agence de 
promotion de l'industrie  (API – Industry Promotion Agency), the Union tunisienne de l'industrie et de 
l'artisanat  (Tunisian Industry and Handicrafts Union), and the chambers of commerce.  CEPEX, as 
the agency responsible for implementing the export pr omotion strategy under the Ministry of Trade, is 
tasked with reviewing the impact of export assistan ce measures.  It manages the computerized trade 
data bank Tasdir Net and organizes training missions , fairs and exhibitions.  CEPEX has an average 
annual budget of 22  million dinars. 
118. The Fonds de promotion des exportations  (FOPRODEX – Export Promotion Fund)  was set up  
in 1985;  it is managed by CEPEX and grants loans and subsidies to exporters, mainly by bearing the 
                                                      
78 Cahiers de l'IEQ , "Compétitivité de l'économie tunisienne", No. 18, January 2004. 
79 Law No. 84-40 of 23 June 1984.  For further information, see Compagnie Tunisienne pour 
l'assurance du commerce extérieur , on-line information.  Availabl e at:  http://www.c otunace.com.tn/. 
80 Law No. 97-24 of 28 April 1997. 
81 Ministry of Trade, on-line information.   Available at:  http://www.cepex.nat.tn. WT/TPR/S/152 Trade Policy Review 
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transport costs of agricultural product exports.  FOPRODEX also carries out international market 
surveys, assists enterprises with their canvassing and advertising, and helps them to strengthen their 
internal structure.  In addition, FOPRODEX help s enterprises to set up abroad, to gain access to the 
new information technologies and to train their sta ff in international trade.  Its total budget is 
14.5 million dinars, or 65 per cent of CEPEX's total budget.  Finally, FOPRODEX also helps 
exporters to recruit graduates by funding 50 per cent of their salaries in the first year, 40 per cent in 
the second, and 30 per cent in the third. 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Incentives 
119. In the last three decades, Tunisia has intr oduced a whole series of measures designed to 
attract direct, especially foreign, investment in local economic development and export-related 
activities.  The Investment Incentives Code (CII)82 offers, for all eligible investment projects 
(Chapter II (7)), the following "common benefits": na tural or legal persons who subscribe to the initial 
capital or to an increase in the capital of eligible  enterprises qualify for the deduction of reinvested 
income or profits up to a limit of 35 per cent of th eir taxable net income or profits.  Enterprises may 
choose a reducing-balance (rather than straight-line)  depreciation regime for plant and equipment.  
Moreover, they are entitled to exemption from custom s duties and taxes having equivalent effect for 
the capital goods they need to realize their invest ment.  They are subject to a reduced VAT of 
10 rather than 18 per cent on imported capital goods , if no like goods are manufactured locally;  VAT 
is also levied at 10 per cent on capital goods purch ased locally after the enterprise has actually begun 
operating; at the same time, capital goods manufactur ed locally and purchased before the enterprise 
actually begins operating are zero-rated. 
120. The "specific benefits" for which the CII provid es can be broken down according to a number 
of parameters.  The benefits c onditional on exportation are described  in Chapter III(3).  The other 
parameters include regional and ag ricultural development (Chapter IV(2)), technology promotion and 
business management, new promoters, and small businesses and trades.  The fiscal benefits for 
regional development include, among other things, total exemption from income or profits tax during 
the first ten years after the effective date of commencement of production and a 50 per cent exemption 
for such income or profits during the next ten year s.  The financial benefits include a subsidy of 
15-25 per cent of the total investment, with a ceiling of 450,000-700,000 dinars, for projects in regional development zones.  The State also fi nances 30 per cent of total investment (without a 
ceiling) in the case of projects supported by the Fonds de promotion et de décentralisation industrielle  
(FOPRODI – Promotion and Industrial Decentrali zation Fund) and sited in priority regional 
development zones.  Moreover, a bonus of 8 per cent of  the cost of the project (excluding the cost of 
the land) is paid by the State for cultural and leisur e projects.  The State may also finance up to 75 per 
cent of the expenditure on infrastructure.   
121. With a view to improving business management, the CII also provides for the State to bear 
the cost of staff training up to a limit of 125,000 dinars per enterprise, half the employer's social 
security contributions for all Tunisian graduates, and the salaries of newly created teams of shift 
workers employed in addition to the first shift by industrial enterprises not operating on a 24-hour 
basis. 
122. In order to support "new promoters", that is to  say, natural persons of Tunisian nationality, 
whether or not grouped together in a company,  FOPRODI makes a contribution to the minimum 
capital.  For the first tranche of investment, up to  1 million dinars, FOPRODI's participation in the 
                                                     
 
82 Law No. 93-120 of 27 December 1993. Tunisia WT/TPR/S/152 
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capital may not exceed 60 per cent of the minimum, with  the promoter being required to show that he 
has made a personal contribution of at least 20 per ce nt.  For the rest of the investment, up to 3 million 
dinars, FOPRODI's participation is limited to 30 pe r cent of the additional minimum capital, with the 
promoter being required to show that he has made  a personal contribution of at least 40 per cent. 
123. New projects whose cost does not exceed 500,000 dinars may alternatively be financed by 
means of an investment incentive equal, at most, to 60 per cent of the minimum capital, with the 
promoter being required to show that he has made a personal contribution equal to at least 10 per cent 
of that capital.  The repayable contribution carries an interest rate of 3 per cent per annum for a 
12-year term, including a five-year grace period.  The activities eligible for new promoters are 
specified by decree and some are specific to small and medium-sized enterprises. 
124. The State also provides subsidies: for design and technical assistance costs, for purchasing 
capital goods, and for developing sites and premises necessary for project implementation.  It pays the 
employer's social security contributions for a peri od of five years from the date of commencement of 
production.  For example, in March 2004, Benett on Manufacturing received 493,500 dinars from the 
State as a contribution to the cost of the infrastructure for a making-up and dyeing unit.83 
125. The CII also offers additional tax and financia l benefits for investment projects of special 
significance for the national economy, such as indus trial enterprises manufacturing capital goods or 
takeovers of enterprises in difficulty.  Subsidi es are also paid out by the State to encourage 
environmental protection.  Thus, facilities for cleani ng up pollution and other forms of environmental 
protection benefit from a subsidy amounting to 20 per cent of the cost. 
126. The Fonds national de garantie (FNG – National Guarantee Fund) was initially intended to 
guarantee the outcome of certain categories of loan s made to small and medium-sized economic units 
by banks from their ordinary resources or from bo rrowings, as well as the credits granted to all 
farmers against the risks of drought.84  In 2003, the guarantees provided by the FNG were specifically 
extended to service activities and to enterprises working in the IT sector.85 
(ii) Competition policy and price regulation 
(a) Price regulation 
127. The Tunisian price regulation legislation c onsists mainly of the Law on Competition and 
Prices86 which stipulates that the prices of goods and services are freely determined by the play of 
competition, except for those excluded from the free pricing regime.  The goods and services 
excluded from the free pricing regime are listed in Table III.8.87  These are all either "staples" whose 
price is subsidized by the State, services provide d by State monopolies, or activities characterized by 
the absence of competition. 
                                                      
83 Decree No. 2004-783 of 22 March 2004. 
84 Law No. 99-8 of 1 February 1999;  Law No. 2000-72 of 17 July 2000;  Decree No. 2003-456 of 
24 February 2003. 
85 The FNG is under the authority of the Ministry of Finance.  For further information, see Système 
bancaire et financier:  Fonds national de garantie.  Available at:  http://www.Tunisia.com/economie/FNG.html. 
86 Law No. 91-64 of 29 July 1991 on Competition and Prices (OJ No. 55 of 6 August 1991);  
Law No. 93-83 of 26 July 1993, as amended and supplemented by Laws No. 93-83 of 26 July 1993, 99-41 of 
10 May 1999, and 2003-74 of 11 November 2003. 
87 See, in particular, Decree No. 91-1991 of 23 December 1991 on prod ucts and services excluded from 
the free pricing regime and the modalities for controlling them. WT/TPR/S/152 Trade Policy Review 
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Table III.8 
Goods and services at controlled prices 
List of products and services subject to the authorized price regime at all stages 
A Subsidized bread; subsidized flour and semolina; subsidized cous cous and pasta; subsidized edible oils; subsidized sugar; pap er; 
subsidized school textbooks and notebooks; tea; fuels, including LPG; electricity, water and gas; passenger transport fares; 
medicaments and medical acts; subsidized reconstituted milk; ch arges for postal 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. 
List of products subject to the authorized price regime at the production stage 
B Salt; baker's yeast; roasted coffee; beer; metal barrels and c ontainers; motor vehicles; lime; cement and reinforcing bars; 
compressed gas. 
List of products subject to rest rictions on distributor's margin 
C Rice; citrus fruit; table grapes; dates; other fruit; potatoes;  tomatoes; pimentos; onions; other vegetables; plants and cond iments; 
poultry; eggs; bran and milling products; butte r; tomato concentrate; lump sugar; ro asted coffee; yeast; beer; artificial cemen t; 
white cement; reinforcing bars; metal containers; private cars; vans; coaches; buses; lorries; trailers; other road vehicles; s chool 
ink; compressed gas; school paper; school not ebooks; baby food containing flour and milk. 
Source: Decree No. 95-1142 of 28 June 1995. 
128. List A products are subject to the authorized  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 enterprise'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 enterprise determines the price by applying to the cost price a 
markup fixed in advance by the State.  Prices in  this category are subject to post facto checks. 
129. The Caisse générale de compensation  (CGC – General Compensation Fund) was set up in 
1970 to moderate the effects of fluctuations in the prices of staples (especially imports) and to help 
preserve the purchasing power of low-income groups.
88  In recent years, efforts have been made to 
rein in the CGC, in particular by eliminating or  reducing the subsidies on certain products.  At 
present, the CGC, under the Ministry of Trade, intervenes in connection with only four products: 
semi-skimmed fresh milk, cereals, oilseed oils, and school paper (Table III.9).  The subsidy for 
oilseed oils and cereals is calculated on the basis of the difference between the cost price and the 
selling price set by the government.  For milk, there is a flat-rate subsidy (currently 0.02 dinars/l) 
granted to dairies on the basis of the quantities sold, the public selling price being set by the 
government.  Finally, the prices of school textbooks and notebooks are set by the government;  they 
are subsidized through the subsidy on the paper used by the manufacturers. 
Table III.9 
Cost trends for the Caisse générale de compensation , 1999-04 
(Millions of dinars) 
Product 1999 2000 2001 2002 2003 2004 
Cereals 126.4 152.9 181.2 150.2 123.1 170 
Oilseed oils 57.6 42.2 34 49.2 62.2 72.2 
Milk 10.9 11.8 9.8 7.8 5.7 6.6 
Sugar 1.9 0.0 0. 0 0.0 0.0 0.0 
Paper 7.6 15 15.4 14.7 12.8 12.7 
Fertilizer 0.1 0.0 0.0 0.0 0.0 0.0 
Other 0.0 3.4 7.5 4.3 0.0 0.0 
Total, rounded 204 225 248 226 204 270 
Source:  Information provided by the Tunisian authorities. 
                                                      
88 Law No. 70-26 of 19 May 1970 on Pricing Procedures. Tunisia WT/TPR/S/152 
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130. Between the beginning of the 70s and 2004, the to tal cost of consumer price subsidies paid 
out by CGC amounted to 9.2 billion dinars.  CG C's expenditure for 2004 cam e to about 270 million 
dinars (0.6 per cent of GDP). 
(b) Competition policy 
131. Law No. 91-64 of 29 July 1991 on Competition a nd Prices established the principle of free 
pricing.  It also laid down the rules of transpar ency and smooth operation of the market and prohibited 
any behaviour that distorted competition.  The rul es are intended to ensure more transparent prices 
and conditions of sale (for example, price marki ng, labelling and display) and prohibit restrictive 
practices (for example, refusal to sell and subordination of the sale to the purchase of a required 
amount or the simultaneous purchase of other goods).   To encourage competition and ensure that 
commercial transactions are fair, the law also cont ains provisions making it mandatory to provide a 
price list and prohibiting resale at a loss, refusal to sell, the imposition of minimum prices, unjustified discriminatory conditions, and anti-competitive practices. 
132. Among anti-competitive practices, the following ar e prohibited: concerted action and express 
or tacit agreements preventing free price formati on, restricting market access or concluded with a 
view to market sharing;  concession and exclus ive representation contracts (save exceptionally and 
with the prior authorization of the Ministry of Trade);  abuse of a dominant position; and abuse of a state of economic dependency.  However, the la w provides for the exemption of anti-competitive 
practices where they result in technical or economic  progress or procure for the users a fair share of 
the resulting profit.  These exemptions are granted by the Minister responsible for trade, after 
consulting the Conseil de la concurrence  (Competition Council), which rules on the relevant 
applications. 
133. The law also provides for the supervision of me rgers, defined as any act involving a transfer 
of ownership or the enjoyment of all or part of the goods, rights and obligations of an enterprise or 
whose intention or effect is to enable an enterpri se or a group of enterprises to exercise, directly or 
indirectly, a decisive influence over one or more en terprises.  This supervision is exercised when the 
share of these merged enterprises,  for the previous year, exceeds 30 per cent of the sales, purchases 
and all other transactions on the domestic market re lating to substitute goods, products or services, or 
on a substantial part of that market; and the total sales of these enterprises on the domestic market exceeds 3 million dinars.  These operations must be no tified to the Minister for Trade who accepts or 
rejects the merger project, after consulting the Competition Council. 
134. The Ministry of Trade (Directorate General fo r Competition and Economic Investigation) is 
responsible for overseeing the smooth operation of the market, detecting and recording 
anti-competitive practices, and investigating cases with  a view to submitting them to the Competition 
Council.  The Competition Council acts as the authority in the field and is also tasked with advising the Government on all matters relating to competitio n.  In 2004, the Competition Council dealt with 
several cases, the most important of  which are summarized in Table III.10 . WT/TPR/S/152 Trade Policy Review 
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Table III.10 
Cases dealt with by the Competition Council, 2004-05 
Sector  Practice forming the subject of the complaint  Decision of the Competition Council 
Training Agreement in restraint of trade between training 
establishments bidding for a government contract Fine 
Banking services Agreement in re straint of trade between banks 
under the aegis of the Association professionnelle 
des banques  on the fixing of "cheque 
commission" Injunction terminating these practices, and 
sanctions 
Building materials Abuse of dominant position by a Spanish 
company to supplant the only local producer.  
Unfair practices at impor tation and in the course 
of domestic distribution Fine 
Government procurement Resale at a loss to supplant competitors, by a 
food product supplier within the context of 
invitations to tender Pending 
Accessories for motor vehicles Abuse of dominant position Pending 
Source:  Information provided by the Tunisian authorities. 
(iii) State-owned enterprises 
135. "State-owned enterprises" are comp anies in which more than 50 per cent of the capital is held 
by public shareholders, individually or jointly.89  At present, Tunisia's state-owned enterprises are still 
economically important, with a value added of 3.9 billion dinars in 2003, or 13.1 per cent of GDP.  
The state-owned enterprises employed 167,000 peopl e in 2003, or 8.8 per cent of total national 
employment.  The main sectors concerned are te lecommunications, energy, transport and its support 
services, and financial services.  The State is also  involved in the agricultural and agro-industry 
sectors, the chemical industry, utilities and housing,  mining, trade, building materials, press and 
publishing, the mechanical and electrical engineering industries, and tourism (Table III.11). 
Table III.11  
State-owned enterprisesa, December 2004 
Exclusive rightsb 
Initials Trade name State 
holding 
(per cent) Pc Id Xe 
Office of the President of the Republic     
SNR Société des services nationaux et des résidences 98.1    
Office of the Prime Minister     
IORT Imprimerie officielle de la  République tunisienne 100.0    
SNIPE Société nouvelle d'impression. de presse et d'édition  19.2    
TAP Agence unis Afrique presse 98.4    
Ministry of the Interior and Local Development      
AMG Agence municipale de gestion 100.0    
AMTVD Agence municipale de traitement et de la valorisation  100.0    
CPSCL Caisse de prêts et de soutie n des collectivités locales 100.0    
Ministry of Finance      
ATS Agence tunisienne de solidarité 100.0    
BH Banque de l'habitat 32.5    
BNA Banque nationale agricole 18.1    
BTS Banque tunisienne de solidarité 38.8    
COTUNACE Compagnie tunisienne d'assurance du commerce extérieur  62.0    
Table III.11 (cont'd) 
                                                      
89 Decree No. 89-9 of 1 February 1989 and subsequent amendments. Tunisia WT/TPR/S/152 
 Page 63 
 
 
Exclusive rightsb 
Initials Trade name State 
holding 
(per cent) Pc Id Xe 
EL BOUNIANE Société El Bouniane  99.9    
MTK Manufacture tunisienne des ta bacs de Kairouan  100.0 X X  
REGIE DES ALCOOLS Régie nationale des alcools 100.0  X  
RNTA Régie nationale des tabacs et des allumettes 100.0  X  
STAR Sté tunisienne d'assurances et de réassurances  20.0    
STB Société tunisienne de banque  24.8    
TTN Tunisie Trade Net 0.0    
Ministry of Industry, Energy and Small- and Medium-Sized Enterprises     
AFI Agence foncière industrielle 100.0    
CB Les ciments de Bizerte 99.8    
CIOK Société des ciments d'Oum el Khélil 100.0    
CPG Compagnie des phosphates de Gafsa 99.9    
CST Complexe sucrier de Tunisie 96.7    
CTF Compagnie tunisienne de forage 0.0    
EL FOULADH Société tunisienne de sidérurgie El fouladh 91.6    
ETAP Entreprise tunisienne des activities pétrolières 100.0 X X X 
GPE CHIMIQUE Groupe chimique tunisien 100.0    
SDD Société djebel Djérissa 100.0    
SNCPA Société nationale de la cellulose et du papier alfa 98.7    
SNDP Société nationale de distribution des pétroles  99.9    
SOCOMENA Société de constructions et de réparations mécaniques et 
navales  99.9    
SOTRAPIL Société de transport des hydrocarbures par pipelines  0.0    
SOTUGAT Société tunisienne du gazoduc TransTunisien 0.1    
STC Société tunisienne de chaux 95.6    
STEG Société tunisienne d'Électricité et de gaz  100.0 X X X 
STIR Société tunisienne des i ndustries de raffinage 100.0 X X X 
STSUCRE Société tunisienne de sucre 11.8    
TRAPSA Compagnie des transports par pipelines au Sahara 65.0    
Ministry of Agriculture and Water Resources      
APIP Agence des ports et des installations de la pêche 100.0    
OC Office des céréales 100.0 X   
ONH Office national de l'huile 100.0    
OTD Office des terres domaniales  100.0    
SECADENORD Société d'exploitation du canal et adduction des eaux du nord 100.0    
SONAPROV Société nationale de la protection des végétaux  100.0    
SONEDE Société nationale d'exploitation et de distribution des eaux 100.0    
SOTAVI Société tunisienne d'aviculture  0.0    
STE DES COURSES Société des courses 100.0    
Ministry of the Environment and Sustainable Development       
ONAS Office national de l'assainissement  100.0    
Ministry of Utilities, Housing and Town and Country Planning      
AFT Agence foncière d'habitation  100.0    
ARRU Agence de réhabilitation et de rénovation urbaine 100.0    
OTC Office de la topographie et de la cartographie 100.0    
SEPTS Société des études et de promotion de Tunis-sud 0.0    
SMS Société Montazah Soukra 0.0    
SNIT Société nationale immobilière de Tunisie 100.0    
SNIT CENTRE Société nationale immob ilière de Tunisie du centre 0.0    
Table III.11 (cont'd)  WT/TPR/S/152 Trade Policy Review 
Page 64 
 
 
Exclusive rightsb 
Initials Trade name State 
holding 
(per cent) Pc Id Xe 
SNIT NORD Société nationale immob ilière de Tunisie du nord 0.0    
SNIT SUD Société nationale immobilière de Tunisie du sud 0.0    
SOMATRA GET Société générale d'enterprise de matériel et de travaux  35.5    
TUNISIE 
AUTOROUTES Société Tunisie autoroutes 94.1    
Ministry of Tourism      
AFT Agence foncière touristique  100.0    
SLT Société de loisir touristique 0.0    
SPH Société Promogolf de Hammamet  0.0    
SPM Société Promogolf de Monastir  0.0    
ONTT Office national du tourisme tunisien 100.0    
OT Office du thermalisme 100.0    
SGC Société Golf Carthage  0.0    
Ministry of Trade and Crafts       
CEPEX Centre de promotions des exportations 100.0    
EL LOUHOUM Société El Louhoum 0.0    
FOIRE NABEUL Société La foire de Nabeul 0.0    
OCT Office du commerce de Tunisie 100.0    
SOCOPA Sté de commercialisation des products de l'artisanat  0.0    
SOTUMAG Société tunisienne des marchés de gros 37.5    
Ministry of Transport      
ATTT Agence tunisienne des transports terrestres  100.0    
CERA Centre d'études et de rech erches aéronautiques  0.0    
CTN Compagnie tunisienne de navigation 86.2 X X X 
OACA Office de l'aviation civile et des aéroports 100.0 X X X 
OMMP Office de la marine marchande et des ports 100.0 X X X 
INCFT Société nationale des chemins de fer tunisiens 100.0 X X X 
SNTRI Sté nationale du transport rural et inter urbain 100.0 X X X 
SORETRAK Sté régionale de transpor t gouvernorat de Kairouan 0.0    
SORETRAS Sté régionale de transpor t gouvernorat de Sfax 37.6    
SOTRAFER Société des travaux ferroviaires 0.0    
SOTREGAMES Sté régionale de transpor t gouvernorat des Gabès  0.0    
SRTG BEJA Société régionale de tran sport gouvernorat de Béja 0.0    
SRTG BIZERTE Sté régionale de transpor t gouvernorat de Bizerte  0.0    
SRTG GAFSA Société régionale de transport de Gafsa 0.0    
SRTG JENDOUBA Sté régionale de trans port gouvernorat de  Jendouba 0.0    
SRTG KASSERINE Société régionale de tran sport gouvernorat de Kasserine 0.0    
SRTG LE KEF Société régionale de tr ansport gouvernorat du Kef 0.0    
SRTG MEDENINE Société régionale de tran sport gouvernorat de Médenine 0.0    
SRTG NABEUL Société régionale de tran sport gouvernorat de Nabeul  0.0    
STS Société de transport du sahel 0.0    
TRANSTU Société de transport Tunis 100.0    
TUNISAIR Société tunisienne de l'air Tunisair 64.9 X X X 
Ministry of Communication Technologies       
ATI Agence tunisienne de l'Internet 0.0 X X X 
ONTEL Office national de la télédiffusion  100.0 X X X 
TUNISIA POSTES Office nationa l de la poste 100.0 X X X 
TUNISIA TELECOM Office national des télécommunications 100.0 X X X 
Table III.11 (cont'd) 
 Tunisia WT/TPR/S/152 
 Page 65 
 
 
Exclusive rightsb 
Initials Trade name State 
holding 
(per cent) Pc Id Xe 
Ministry of Education and Training       
CNP Centre national pédagogique  100.0    
Ministry of Public Health      
PCT Pharmacie centrale de Tunisie  100.0  X  
SIPHAT Société des industries pharm aceutiques de Tunisie  16.0    
Ministry of Social Affairs, Solidarity and Tunisians Overseas 
CNAM Caisse nationale d'assurance maladie 100.0    
CNRPS Caisse nationale de retraite et de prévoyance sociale 100.0    
CNSS Caisse nationale de la sécurité sociale  100.0    
SPROLS Société de promotion de logements sociaux 100.0    
Ministry of Youth, Sports and Physical Education      
PROMOSPORT  Société Promosport 100.0    
a State-owned enterprises within the meani ng of Decree No. 89-9, i.e., where more than 50 per cent of the capital is held by pu blic 
shareholders (State or other). 
b A cross (X) indicates the existence of exclusive rights. 
c Local production and/or distribution. d Importation. 
e Exportation. 
Source: Information provided by the Tunisian authorities.  
136. Tunisia's last notification to the WTO concerning State trading dates from 2003.90  It indicates 
the existence of nine state-owned trading enterprises.   There seem to have been few changes since the 
first notification in 1996.  It will be noted that  the importation of cereal products, maize (corn) and 
soya cake has been liberalized.  In 1994, state-owned trading ente rprises were responsible for about 
one quarter of Tunisian imports, as compared with 16 per cent in 2004. 
137. The Office des céréales  (Grain Board) has a monopoly on the importation of durum wheat, 
soft wheat and barley.  Its imports may also include maize and soya cake, but it has no monopoly of 
these products.  The Office du commerce de Tunisie  (OCT – Tunisian Trade Board) imports sugar 
(de facto monopoly) and, without exclusive rights, various basic staple foods, in particular, tea (black and green), unroasted coffee and certain "business cycle products" (mainly potatoes), and distributes 
them wholesale.  OCT imports amounted to 94 millio n dinars in 2004, of which 52 million dinars was 
for sugar.  The Office national des huiles  (National Oils Board) imports oilseed oil (soya, colza, olive) 
and exports olive oil, without exclusive rights. 
138. The Entreprise tunisienne des activités pétrolières  (ETAP – Tunisian Petroleum Activities 
Enterprise) has a monopoly on the importation of crude oil and petroleum derivatives (LPG, diesel, jet fuel, fuel oil, paraffin, bitumen, basic oils), and natu ral gas.  It also exports the crude oil reverting to 
the State after the Société tunisienne des industries de raffinage  (STIR – Tunisian Refining Industries 
Company) has been supplied and any excess propa ne production and condensat e production on behalf 
of the Société tunisienne d'électricité et de gaz  (STEG – Tunisian Electricity and Gas Company), not 
included in the state trading notification,  as well as  marketing the crude oil share of certain private 
operators.  STIR (with ETAP) holds a monopoly on the production of and domestic trade in petroleum 
products. 
139. Medicines and pharmaceutical products are imported exclusively by the Pharmacie centrale 
de Tunisie  (PCT – Central Pharmacy of Tunisia).  The Régie nationale des alcools  (National Alcohol 
                                                     
 
90 WTO documents G/STR/N/1/TUN, 14 November 1996;  G/STR/N/6/TUN, 18 February 2002;  and 
G/STR/N/8/TUN, 25 July 2003. WT/TPR/S/152 Trade Policy Review 
Page 66 
 
 
Administration) holds the exclusive right to import pure alcohol, which can be passed on to the 
private sector, if necessary.91  The other products subject to an  import monopoly include cigarettes 
and other tobacco goods, playing cards, matches, and gunpowder. 
140. Exclusive rights are also held in the trade in  services such as electricity, drinking water, 
telecommunications, rail transport, buses, trams, cable cars, ships, etc., air transport, airport 
management, air traffic control, ports, radio and television, postal services, and some insurance 
services (Chapter IV(4)).  The Société tunisienne de lubrifiants  (SOTULUB – Tunisian Lubricant 
Company) has a de facto monopoly on the exportati on of greases and lubricants.  The exportation of 
olive oil is no longer a monopoly of the National Oils  Board which, however, continues to engage in 
this activity in competition with other operators. 
141. The Tunisian privatization programme began in 1987, with the aim of enabling the State to 
disengage from competitive activities.  With th e enactment of a new law in August 1994, the 
programme was opened up to foreign investors.92  In 18 years, 182 enterprises have been privatized, 
with proceeds amounting to 2.4 billion dinars, 75 pe r cent in the form of foreign investment.  A 
considerable proportion of the income from privatiz ation derives from the sale of a mobile telephony 
licence and two cement works. 
(iv) Intellectual property rights 
142. Tunisia has been a member of the World Inte llectual Property Organization since 1975, and a 
party, inter alia , to the Paris Convention for the Protection of Industrial Property (founder member) 
and to the Berne Convention for the Protection of L iterary and Artistic Works (founder member).  It is 
also party to the Patent Cooperation Treaty (PCT).   Moreover, Tunisia is a member of the Hague 
Agreement concerning the International Deposit of In dustrial Designs, in partic ular, the 1925 Act;  the 
Nice Agreement concerning the International Classifi cation of Goods and Services for Purposes of the 
Registration of Marks;  the Lisbon Agreement for th e Protection of Appellations of Origin and their 
International Registration;  the Vienna Agreemen t establishing an International Classification of the 
Figurative Elements of Marks;  the Internati onal Convention for the Protection of New Plant 
Varieties; and the Budapest Treaty on the Interna tional Recognition of the Deposit of Microorganisms 
for the Purposes of Patent Procedure.  In add ition, Tunisia has signed the Universal Copyright 
Convention (in 1969) and the 1963 Brazzaville Conve ntion for the Protection of Expressions of 
Folklore.  The authorities have also noted that  Tunisia is in the process of acceding to the 
International Convention for the Protection of  Performers, Producers of Phonograms and 
Broadcasting Organizations (Rome Convention). 
143. The principal competent bodies in the field of  intellectual property are INNORPI and the 
Organisme tunisien de prot ection des droits d'auteur  (OTPDA – Tunisian Copyright Protection 
Organization).  Tunisia notified the WTO of its laws and regulations on trade-related aspects of 
intellectual property rights in 2001.93  It made further notifications in 2003 and 2004.94  It received 
questions from several WTO Members and gave deta iled replies to those questions in June 2004. 
                                                      
91 The products concerned by the no tification are neutral spirit, denatu red alcohol, absolute alcohol, 
methylene, and fermentation phlegm. 
92 The Tunisian privatization legislation includes:  Law No. 89-9 of 1 February 1989 Providing Special 
Benefits for the Purchasers and Employees of Enterpri ses with Public Participation;  Law No. 93-120 of 
27 December 1993 Enacting the Investment Incentives C ode;  Law No. 94-102 of 1 April 1994;  Law No. 96-74 
of 29 July 1996;  Law No. 99-38 of 3 May 1999;  and Law No. 2001-33 of 29 March 2001. 
93 WTO document IP/N/1/TUN/P/7, 19 August 2004. Tunisia WT/TPR/S/152 
 Page 67 
 
 
(a) Copyright and related rights 
144. There is a law covering the traditional areas of copyright protection, na mely, cinematographic 
works, literary production, musi cal compositions, and photographic  works, as well as software and 
folklore.95  This law also gives authors the exclusive right to authorize the use of their work.  
According to the authorities, the law provides for the protection of the various literary and artistic 
property rights covered by the TRIPS Agreement and guarantees observance of the fundamental 
principle of national treatment.  It has made it po ssible to establish a collective copyright management 
system and, in February 1994, the Tunisian Copyri ght Protection Organization.  The current term of 
copyright protection is variable.  A draft reform  of the law being discussed in the Chamber of 
Deputies in 2004 should standardize the term of copyright protection at 50 years. 
145. The 1994 law did not deal with related rights.  The draft law amending the 1994 law contains 
a Chapter 7bis (new) concerning related rights (rights of performers, producers of phonograms and broadcasting organizations), in conformity with  the TRIPS Agreement.  The draft amendment 
likewise ensures that foreign works are also protected  by law.  The term of protection for computer 
programmes in the 1994 law is 25 years.  In conf ormity with the TRIPS Agreement, the draft law 
extends this term to 50 years.
96 
(b) Trademarks 
146. Law No. 2001-36 of 17 April 2001 protects trademarks and service marks;  it dissociates the 
filing phase from the registration phase by establishi ng a system for opposing the registration of a 
mark.  This law also lays down the requirement of "ser ious use", i.e., the registered mark must be used 
for at least one of the products or services designa ted in the registration.  This law prohibits any 
reproduction of a protected mark in any form what soever.  Registration is valid for a period of 
ten years indefinitely renewable.  The internati onal registration of marks is not possible; nor may 
marks be registered by electronic transmission. 
(c) Geographical indications 
147. Law No. 99-57 of 28 June 1999 on Controlled Appe llations of Origin (CAO) and Indications 
of the Source of Agricultural Products defines a cont rolled appellation of origin as being the name of 
a country, a natural region or a part thereof in whic h a product originates;  this product must derive its 
value and characteristics from its geographical envir onment, including natural and human factors.  In 
general, the natural factors include the geographi cal milieu from which the product comes, together 
with characteristics attributable to the soil, water,  vegetation cover and clim ate.  The human factors 
include, in particular, the methods of productio n, manufacture or processing and the specific 
techniques acquired by the producers or manufacture rs in the region concerned.  The methods of 
production must stem from ancient, stable and we ll-known local traditions.  The indication of source 
must designate the name of the country, natural re gion or part thereof from which the product derives 
its special characteristics and its reputation and in  which it is produced, processed or manufactured. 
148. The body responsible for industrial property cannot assign a trademark or service mark to a 
registered appellation of origin or to an indicatio n of source when the application for the mark is 
                                                                                                                                                                     
94 For the relevant laws and regulations notified by Tunisia under Article 63.2 of the 
TRIPS Agreement, see WTO documents IP/N/1/TUN/1;  IP/N/TUN/2 and Add.1;  IP/N/1/TUN/D/1 to 3;  
IP/N/1/TUN/E/1 to 3;  IP/N/1/TUN/G/1;  IP/N/1/TUN/L/1 to  3;  IP/N/1/TUN/P/1 to 6;  IP/N/1/TUN/T/1 to 3, of 
21 September 1995 to 29 January 2003. 
95 Law No. 94-36 of 24 February 1994 on Literary and Artistic Property (Copyright). 
96 WTO document IP/Q/TUN/1, 2 June 2004. WT/TPR/S/152 Trade Policy Review 
Page 68 
 
 
lodged after publication of the limits of the CAO or i ndication of source.  If the mark is filed before 
publication of the limits of the CAO or indication of source, the Ministry of Agriculture may object to 
its registration.  The products bearing protected ge ographical indications are currently confined to 
wines, for which there are seven Tunisian CAOs, but Law No. 99-57 provides for the protection of 
geographical indications for all agricultural prod ucts and natural or processed foods, whether of 
vegetable or animal origin. 
(d) Industrial designs 
149. In the area of industrial designs, Law No. 2001-21 of 6 February 2001 introduced changes 
with respect to the type of protection provid ed when the same subject-matter simultaneously 
embodies both technical and ornamental innovations.  Th e term of protection of an industrial design 
is, at the discretion of the party filing the application,  five, ten or, at most, fifteen years.  Tunisia has 
ratified the Geneva Act of the 1999 Hague Agre ement concerning the International Deposit of 
Industrial Designs. 
(e) Patents 
150. Law No. 2000-84 of 24 August 2000 on Inventions extended the pate ntability of inventions to 
all areas of technology such as pharmaceutical and ag ricultural chemical products.  The term of patent 
protection is 20 years.  This law also introduced an innovation into the patent granting procedure by 
requiring, in addition to an examination of the fo rm of the application, an examination of its 
substance.  Moreover, the law established a system  of contractual licences freely negotiated between 
the parties.  There is also provision for a system of compulsory licences, in particular if required in the 
interests of public health. 
151. Diagnostic, therapeutic and surgical methods for the treatment of humans or animals are 
excluded from patentability.  However, these provis ions do not apply to preparations used for 
applying one of these methods.  Plants, animals a nd essentially biological processes for the production 
of plants or animals are excluded from patentab ility.  However, this provision does not apply to 
medical biological processes or products obtained by these processes.  Medical biological processes, 
including micro-organisms and products obtaine d by these processes, are eligible for patent 
protection. 
152. A patent confers on its owner or his successors in title an exclusive right of exploitation.  
However, Tunisia applies the principle of interna tional exhaustion of patent rights.  Thus, this 
exclusive right does not extend to the offering, importing, stocking or use of the patented product or 
the product obtained by means of a patented process,  on Tunisian territory, after that product has been 
lawfully introduced into the commerce of any country,  by the owner of the patent or with his explicit 
consent. 
(f) New plant varieties 
153. Plant varieties are protected in Tunisia by Law No. 99-42 of 10 May 1999 on Seeds, Plants 
and New Plant Varieties.  Tunisia has ratified th e 1991 Act of the Convention of the International 
Union for the Protection of New Varieties of Plants (UPOV Convention).97 
                                                      
97 For further details, see "Treaties Database, Contracting Parties, UPOV Convention:  Tunisia:  
Details".  Available at http://www.wipo. int/treaties/en/Remarks.jsp?cnty_id=1660C. Tunisia WT/TPR/S/152 
 Page 69 
 
 
(g) Layout-designs of integrated circuits 
154. Layout-designs of integrated circuits are protected by Law No. 2001-20 of 6 February 2001 
which provides for the protection of creations and innovations in electronics and information 
technology, such as microchips and semiconductor components.  The legislation applies to both 
nationals and foreigners.  An Order of the Mini ster for Finance of 3 December 2001 establishes the 
form of the written application for suspension of  customs clearance where imports incorporate a 
counterfeit integrated circuit layout-design.  Accordin g to the authorities, no application has yet been 
made. 
(h) Protection of undisclosed information 
155. In general, the protection of undisclosed inform ation is provided for by internal positive law.  
Under Article 168 of the Labour Code, undisclosed inform ation is information of a confidential nature 
and knowledge relating to manufacturing processes acquire d in the course of employment.  In the case 
of pharmaceuticals, undisclosed information is protected by a Circular of the Minister for Public Health expressed in the language of Article 39 of the TRIPS Agreement.  In addition to a fine, the 
Penal Code (Article 138) provides fo r a term of two years' imprisonment for a factory manager, clerk 
or worker who discloses or communicates the factory's manufacturing secrets. 
(i) Application of the legislation 
156. In general, Tunisia applies the principle of international exhaustion of intellectual property 
rights, and the authorities have pointed out that, in practice, there is no restriction on parallel imports 
on grounds relating to intellectual property rights. 
157. All the texts described above provide for bor der measures to prevent the importation of 
counterfeit products and combat the circulation of su ch goods on Tunisian territory.  Moreover, the 
Tunisian legislation provides for judicial proceedings , leading to civil and criminal penalties, to be 
brought against anyone who infringes IP rights.  Any infringement gives rise to a civil action for damages.  The court may also order the forfeiture  and destruction of counterfeit articles and the 
implements used in making them.  Finally, any deliberate infringement of IP rights is punishable by a 
fine of from 1,000 to 100,000 dinars and impris onment for a term of from one to six months 
(two years for manufacturing secrets under the Penal Code).  Tunisia provided detailed information on 
the measures taken to enforce these rights in its responses to questions posed by Members.
98 
158. Since 2001, a total of 16 applications for su spension of the release of counterfeit products 
have been lodged with the customs services.  Accord ing to the authorities, it is  mainly pens and parts 
of motor vehicles (windscreens, for exam ple) that have been counterfeited. 
                                                      
98 WTO document IP/Q/TUN/1, 2 June 2004.