WORLD TRADE  
ORGANIZATION  G/VAL/N/1/TUN/2/Rev.1∗ 
18 May 2009 
 
 (09-2397) 
Committee on Customs Valuation Original:   French 
  
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON 
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
 
TUNISIA 
 
Revision
 
   The following communication, dated 2 February 20 09, is being circulated at the request of the 
delegation of Tunisia. 
 
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  The Permanent Mission of Tunisia hereby pr ovides the World Trade Organization with a 
copy of Law No. 2008-34 of 2 June 2008 en acting the new Customs Code of Tunisia. 
 
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Section 5 
Valuation of goods for customs purposes 
 
Sub-section 1 
Import 
 
Article 22 
 
1. For the purposes of this Code: 
(a) "Customs value of imported goods" means the value of goods for the purposes of 
levying ad valorem  customs duties on imported goods; 
(b) "goods produced" means grown, manufactured or mined; 
(c) "identical goods" means goods which are the sa me in all respects, including physical 
characteristics, quality and reputation.  Mi nor differences in appearance would not 
preclude goods otherwise conforming to th e definition from being regarded as 
identical; 
                                                     
 
∗ The revision of this document is justified by th e request for translation into English and Spanish of 
Section 5 of Law No. 2008-34 of 2 June 2008. G/VAL/N/1/TUN/2/Rev.1 
Page 2  
 
  (d) "similar goods" means goods which, although not alike in all respects, have like 
characteristics and like component materials which enable them to perform the same 
functions and to be commercially interc hangeable.  The quality of the goods, their 
reputation and the existence of a trade mark are among the factors to be considered in 
determining whether the goods are similar; 
(e) the terms "identical goods" and "sim ilar goods" do not include goods which 
incorporate or reflect, as the case may be, engineering, development, artwork or design work or plans and sketches for wh ich no adjustment has been made under 
Article 30.1(b), fourth indent, of this Code, because such work was undertaken in 
Tunisia; 
(f) goods shall not be regarded as "identical  goods" or "similar goods" unless they were 
produced in the same country as the goods being valued; 
(g) goods produced by a different person shall be taken into account only when there are 
no identical goods or similar goods, as the ca se may be, produced by the same person 
as the goods being valued; 
(h) "goods of the same class or kind" means goods which fall within a group or range of 
goods produced by a particular industry or  industry sector, and includes identical or 
similar goods; 
(i) "buying commission" means fees paid by an  importer to his agent for the service of 
representing the importer abroad in th e purchase of the goods being valued. 
2. For the purposes of this Code, persons sh all be deemed to be related only if: 
(a) They are officers or directors of one another's business; 
(b) they are legally recognized partners in business; 
(c) they are employer and employee; 
(d) any person directly or indirectly owns contro l or holds five per cent or more of the 
outstanding voting stock or shares of both businesses; 
(e) one of them directly or indirectly controls the other; 
(f) both of them are directly or indirectly controlled by a third person; 
(g) together they directly or indirectly control a third person; 
(h) they are members of the same family. 
3. For the purposes of this Code, persons shall be deemed to be members of the same family 
only if they stand in any of the following relationships to one another: 
 - Husband or wife; 
 - parent or child;  - brother or sister (whether by whole or half blood);  - grandparent or grandchild;  - uncle or aunt, or nephew or niece;  G/VAL/N/1/TUN/2/Rev.1 
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   - parent-in-law, or son-in-law or daughter-in-law; 
 - brother-in-law or sister-in-law.  4. Persons who are associated in business with one a nother in that one is the sole agent, sole 
distributor or sole concessionaire, however described , of the other shall be deemed to be related for 
the purposes of this Code if they fall within  one of the criteria of paragraph 2 above. 
5. For the purposes of this Code: 
(a) "Persons" means either natural or legal persons; 
(b) one person is deemed to contro l another when the former is legally or operationally in 
a position to exercise restraint or direction over the latter. 
Article 23 
 
1. The customs value of imported goods shall be the transaction value, that is, the price actually 
paid or payable for the goods when sold for e xport to Tunisia adjusted  in accordance with the 
provisions of Articles 30 and 31, provided: 
 
(a) That there are no restrictions as to the disposition or use of the goods by the buyer 
other than restrictions which: 
  - Are imposed or required by law or under the regulations in force in Tunisia; 
  - limit the geographical area in which the goods may be resold;   - do not substantially affect the value of the goods; 
 
(b) that the sale or price is not subject to some condition or consideration for which a 
value cannot be determined with r espect to the goods being valued; 
(c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by 
the buyer will accrue directly or indirectly to the seller, unless an appropriate 
adjustment can be made in accordance with th e provisions of Article 30 of this Code; 
(d) that the buyer and seller are not related, or where the buyer and seller are related, that 
the transaction value is acceptable for customs purposes under the provisions of paragraph 2 of this Article. 
2.(a) In determining whether the transaction value is acceptable for the purposes of paragraph 1 of 
this Article, the fact that the buyer and the selle r are related within the meaning of Article 22 
of this Code shall not in itself be grounds for regarding the transaction value as unacceptable. 
  In such case the circumstances surrounding the sale shall be examined and the transaction 
value shall be accepted provided that the re lationship did not influence the price. 
 
 If, in the light of information provided by the importer or otherwise, the customs 
administration has grounds for considering that th e relationship influenced the price, it shall 
communicate its grounds to the importer and gi ve the importer the opportunity to respond 
within a reasonable period of time.  If the importer so requests, the communication of the grounds shall be in writing. 
 
(b) In a sale between related persons, the tran saction value shall be accepted and the goods 
valued in accordance with the provisions of para graph 1 of this Article whenever the importer G/VAL/N/1/TUN/2/Rev.1 
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  demonstrates that such value closely approxi mates to one of the following occurring at or 
about the same time: 
  - The transaction value in sales to unrelated buyers of identical or similar goods 
for export to Tunisia; 
 - the customs value of identical or  similar goods as determined under the 
provisions of Article 27 of this Code; 
 - the customs value of identical or  similar goods as determined under the 
provisions of Article 28 of this Code. 
 
 In applying the foregoing tests, due account sh all be taken of demonstrated differences in 
commercial levels, quantity levels, the factors lis ted in Article 30 of this Code and the costs 
incurred by the seller in sales in which the selle r and the buyer are not related that are not 
incurred by the seller in sales in whic h the seller and the buyer are related. 
 
(c) The tests set forth in paragraph 2(b) of this  Article are to be used at the initiative of the 
importer and only for comparison purposes.  S ubstitute values may not be established under 
these same provisions. 
 3.(a) The price actually paid or payable is the total payment made or to be made by the buyer to or 
for the benefit of the seller for the imported goods. 
 
 The payment need not necessarily be made in cash.  It may be made by way of letters of 
credit or negotiable instruments, and may be made directly or indirectly. 
 (b) Activities, including those related to marketing, undertaken by the buyer on his own account, 
other than those for which an adjustment is provided in Article 30 of this Code, are not 
considered to be an indirect payment to the seller, even though they might be regarded as of 
benefit to the seller, and the costs thereof sha ll not be added to the price actually paid or 
payable in determining the customs value of the imported goods. 
 
Article 24 
 
 Where the customs value cannot be determined  under the provisions of Article 23 of this 
Code, it is to be determined by proceeding sequent ially through Articles 25, 26, 27 and 28 of this 
Code to the first such Article under which the cu stoms value can be determined, except where the 
order of application of Articles 27 and 28 is reversed  at request of the importer, and it is only when 
the customs value cannot be determined under the provis ions of a particular Article that the provisions 
of the next Article in the sequence estab lished in this paragraph may be used. 
 
Article 25 
 
1.(a) The customs value of imported goods, as de termined under the provisions of this Article, 
shall be the transaction value of identical goods sold for export to Tunisia and exported at or 
about the same time as the goods being valued. 
 (b) In applying this Article, the transaction va lue of identical goods in a sale at the same 
commercial level and in substantially the same  quantity as the goods being valued shall be 
used to determine the customs value.  Where no such sale is found, the transaction value of 
identical goods sold at a different commercial le vel and/or in different quantities adjusted to 
take account of differences attributable to comme rcial level and/or to qua ntity, shall be used, 
provided that such adjustment can be made on the basis of demonstrated evidence which  G/VAL/N/1/TUN/2/Rev.1 
 Page 5 
 
 
  clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment 
lead to an increase or a decrease in the value. 
 2. Where the costs and charges referred to in Ar ticle 30.1(e) of this Code are included in the 
transaction value, the transaction value shall be adju sted to take account of any significant differences 
in such costs and charges between the imported goods  and the identical goods in question arising from 
differences in distances and modes of transport.  3. If, in applying this Article, more than on e transaction value of identical goods is found, the 
lowest such value shall be used to dete rmine the customs value of the imported goods. 
 
4. In applying this Article, a transaction value for goods produced by a different person shall be 
taken into account only when no transaction value ca n be found under paragraph 1 of this Article for 
identical goods produced by the same person as the goods being valued.  
5. For the purposes of this Article, the transacti on value of identical imported goods means a 
customs value previously determined under Article  23 of this Code, adjusted as provided for in 
subparagraph 1(b) and para graph 2 of this Article. 
 
Article 26  
 1.(a) The customs value of imported goods, as de termined under the provisions of this Article, 
shall be the transaction value of similar goods so ld for export to Tunisia and exported at or 
about the same time as the goods being valued. 
 (b) In applying this Article, the transaction va lue of similar goods in a sale at the same 
commercial level and in substantially the same  quantity as the goods being valued shall be 
used to determine the customs value.  Where no such sale is found, the transaction value of 
similar goods sold at a different commercial leve l and/or in different quantities adjusted to 
take account of differences attributable to comme rcial level and/or to qua ntity, shall be used, 
provided that such adjustment can be made on the basis of demonstrated evidence which 
clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment 
leads to an increase or a decrease in the value. 
 2. Where the costs and charges referred to in Ar ticle 30.1(e) of this Code are included in the 
transaction value, the transaction value shall be adju sted to take account of any significant differences 
in such costs and charges between the imported goods and the similar goods in question arising from 
differences in distances and modes of transport. 
 3. If, in applying this Article, more than one  transaction value of similar goods is found, the 
lowest such value shall be used to dete rmine the customs value of the imported goods. 
 4. In applying this Article, a transaction value for goods produced by a different person shall be 
taken into account only when no transaction value ca n be found under paragraph 1 of this Article for 
similar goods produced by the same person as the goods being valued. 
 5. For the purposes of this Article, the tran saction value of similar imported goods means a 
customs value previously determined under Article  23 of this Code, adjusted as provided for in 
subparagraph 1(b) and para graph 2 of this Article. 
 G/VAL/N/1/TUN/2/Rev.1 
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  Article 27 
 
1.(a) If the imported goods or identical or simila r imported goods are sold in Tunisia in the 
condition as imported, the customs value of  the imported goods, determined under this 
Article, shall be based on the unit price at wh ich the imported goods or identical or similar 
imported goods are sold in the greatest aggreg ate quantity, at or about the time of the 
importation of the goods being valued, to persons  who are not related to the persons from 
whom they buy such goods, subject to deductions for the following: 
  - Either the commissions usually paid or ag reed to be paid or the additions usually 
made for profit and general expenses, incl uding the direct and indirect costs of 
marketing the goods in question in connection with sales in Tunisia, of imported goods of the same class or kind; 
  - the usual cost of transport and insuran ce and associated costs incurred in Tunisia; 
 
 - where appropriate, the costs and charges re ferred to in Article 30.1(e) of this Code; 
  - customs duties and other taxes payable in Tunisia by reason of the importation or sale 
of the goods. 
 
(b) If neither the imported goods nor identical or similar imported goods are sold at or about the 
time of importation of the goods being va lued, the customs value of imported goods 
determined under this Article shall, subject othe rwise to the provisions of paragraph 1(a), be 
based on the unit price at which the imported goods or identical or similar imported goods are sold in the domestic market in the conditio n as imported at the earliest date after the 
importation of goods being valued  but before the expiration of ninety days after such 
importation. 
 2. If neither the imported goods nor identical or similar imported goods are sold in the domestic 
market in the condition as imported, then, if the impor ter so requests, the customs value shall be based 
on the unit price at which the imported goods, after further processing, are sold in the greatest 
aggregate quantity to persons in Tunisia who are not  related to the persons from whom they buy such 
goods, due allowance being made for the value adde d by such processing and the deductions provided 
for in paragraph 1(a) of this Article.  
Article 28 
 
 The customs value of goods determined under this Article shall be based on a computed 
value.   The computed value shall consist of the sum of the following:  
 (a) The cost or value of materials and fabrication or other processing employed in 
producing the imported goods; 
  (b) the amount for profit and general expenses e qual to that usually reflected in sales of 
goods of the same class or kind as the goods being valued which are made by 
producers in the country of exportation for export to Tunisia; 
  (c) the cost or value of the items refe rred to in Article 30.1(e) of this Code. 
  G/VAL/N/1/TUN/2/Rev.1 
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  Article 29  
 
1. If the customs value of the imported goods cannot be determined under the provisions of 
Articles 23 and 25 through 28 inclusive of this C ode, it shall be determined on the basis of data 
available in Tunisia, using reasonable means consis tent with the principles and general provisions of 
the Agreement on Implementation of Article VII of  the General Agreement on Tariffs and Trade. 
 2. No customs value shall be determined under the provisions of this Article on the basis of: 
 
(a) The selling price in the domestic market of goods produced in Tunisia; 
(b) a system which provides for the acceptan ce for customs purposes of the higher of 
two alternative values; 
(c) the price of goods in the domestic market of the country of exportation; 
(d) the cost of production other than computed  values which have been determined for 
identical or similar goods in accordance with the provisions of Article 28 of this 
Code; 
(e) the price of the goods sold for export to a country other than Tunisia; 
(f) minimum customs values; 
(g) arbitrary or fictitious values. 
3. Any importer who so requests shall be inform ed in writing of the customs value determined 
under the provisions of this Article and of the method used to determine such value. 
 
Article 30  
 
1. In determining the customs value under the provisions of Article 23 of this Code, there shall be added to the price actually paid or payable for the imported goods: 
 
(a) The following items, to the extent that th ey are incurred by the buyer but are not 
included in the price actually paid or payable for the goods: 
  - Commissions and brokerage fees, except buying commissions; 
  - the cost of containers which ar e treated as being one for customs purposes 
with the goods in question; 
  - the cost of packing, including both labour and materials; 
 
(b) the value, apportioned as appropriate, of  the following goods and services where 
supplied directly or indirectly by the buyer fr ee of charge or at reduced cost for use in 
connection with the production and sale for export of the imported goods, to the 
extent that such value has not been include d in the price actually paid or payable: 
 - Materials, components, parts and simi lar items incorporated in the imported 
goods;
 
 - tools, dies, moulds and similar items  used in the production of the imported 
goods; 
 - materials consumed in the production of the imported goods; G/VAL/N/1/TUN/2/Rev.1 
Page 8  
 
   - engineering, development, artwork or design work or plans and sketches 
undertaken elsewhere than in Tunisia and necessary for the production of the imported goods; 
 
(c) royalties and licence fees relating to the goods being valued that the buyer must pay, 
either directly or indirectly, as a condition of sale of the goods being valued, to the 
extent that such royalties and fees are not  included in the price actually paid or 
payable; 
(d) the value of any part of the proceeds of any subsequent resale, disposal or use of the 
imported goods that accrues directly  or indirectly to the seller; 
(e) the cost of transport and insurance of the imported goods; 
(f) loading, unloading and handling charges asso ciated with the transport of the imported 
goods to the place of entry of the goods into the customs territory of Tunisia. 
2. Additions to the price actually paid or paya ble under the provisions of this Article shall be 
made only on the basis of objective and quantifiable data. 
 
3. In determining the customs value, no additions  shall be made to the price actually paid or 
payable except as provided in this Article.
 
 
4. Notwithstanding subparagraph 1(c) of this Ar ticle, the following shall not be added to the 
price actually paid or payable for the importe d goods in determining the customs value: 
 
(a) Charges for the right to reproduce the imported goods in Tunisia;  
(b) payments made by the buyer for the right to distribute or resell the imported goods if 
such payments are not a condition of the sale for export to Tunisia of the imported 
goods. 
Article 31 
 
 Provided that they are shown separately from the price actually paid or payable for the imported goods, the following charges or costs sh all not be included in the customs value: 
 
(a) Charges for the transport of the goods after th eir arrival at the place of entry into the 
customs territory of Tunisia; 
(b) fees due for construction, installation, assembly, maintenance or technical assistance 
undertaken after importation;
 
(c) charges for the right to reproduce imported goods in Tunisia; 
  buying commissions; 
 
(d) duties and taxes payable by reason of importation into Tunisia. 
Article 32  
 1. Notwithstanding Articles 23 to 29 of this C ode, in determining the customs value of imported 
carrier media for use in data processing equipment a nd bearing data or instructions, only the cost or  G/VAL/N/1/TUN/2/Rev.1 
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  value of the carrier medium itself shall be taken into account.  The customs value of imported carrier 
media bearing data or instructions shall not, therefore, include the cost or value of the data or instructions, provided that such cost or value is s hown separately from the cost or value of the carrier 
medium in question.  
 
2. For the purposes of this Article: 
 
(a) "Carrier media" shall not be taken to incl ude integrated circuits, semiconductors and 
similar devices or articles incorporating such circuits or devices; 
(b) "data or instructions" shall not be taken to include sound, cinematographic or video 
recordings. 
Article 33  
 
 Where items used to determin e the customs value of goods are shown in a foreign currency, 
the conversion shall be made on the basis of the o fficial exchange rate applicable on the date of 
registration of the detailed declaration. 
 
Article 34  
 
1. Any person directly or indirectly concerned by import transactions shall provide the customs 
services with the invoices and all documents and information necessary fo r customs valuation 
purposes.  
 2. All information which is by nature confidential or which is provided on a confidential basis 
for the purposes of customs valuation shall be treated  as strictly confidential by the customs services, 
which shall not disclose it without the specific perm ission of the person or government providing such 
information, except to the extent that it may be re quired to be disclosed in the context of judicial 
proceedings. 
 
Article 35 
 
 When the customs services have reason to doubt the truth or accuracy of the particulars or of 
the documents relating to the transaction value, they  may ask the importer or the importer's agent to 
provide further explanation as proof of the accuracy of the declared value. 
 
 If, further explanation from the importer notwith standing or in the absence of a response, the 
customs services still have reasonable doubts about the truth or accuracy of the particulars or of the 
documents relating to the declared value, they may deem the transaction value to be unacceptable. 
 
 When a final decision is made, the customs services shall communicate to the importer in 
writing their decision and the grounds therefor, within a reasonable period of time.  
Article 36 
 
 The regulations for implementing the provisions of Articles 22 to 35 of this Code shall be 
specified by order of the Minister of Finance. 
 
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