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A certificate of origin (CO) is a document declaring in which country a commodity or good was manufactured. The certificate of origin contains information regarding the product, its destination, and the country of export. For example, a good may be marked "Made in the USA" or "Made in China".
Required by many treaty agreements for cross-border trade, the CO is an important form because it can help determine whether certain goods are eligible for import, or whether goods are subject to duties. We encourage you to contact your local authorities who can help classify your individual commodity types before you begin placing your bookings, so you are aware of what exact duty you can expect to be billed for by the government when importing your cargo.
Customs charges are determined by the following: Duty – This is a tax levied by a country on all imported goods. It is charged as a percentage of a product’s value, as determined by its commodity code and associated duty rating. Tunisian commodity codes can be found on the Tunisian customs website : https://www.douane.gov.tn/
VAT – This is generally charged on the amount paid for the goods, the shipping costs and the duty. Combined, this is known as the ‘taxable import’. The rate of VAT differs by country – it is currently set at 19% in the Tunisia.
Anti-dumping duty – Certain products may be subject to anti-dumping duty. This duty is imposed by countries when they wish to protect the domestic manufacture of the product and in turn deter the import of it at a lower cost than the supplier’s native market rate. Importers can find out if their goods carry anti-dumping duty (and how much) through the customs website. The Tunisian government also regularly updates its list of applicable products.
Prohibited products: By virtue of special legislative or regulatory texts, certain products are absolutely prohibited at the point of entry or exit, or are subject to restrictions, particular control measures, special formalities, or are the subject of monopolies, in particular: - for reasons of general policing and public safety; - to preserve hygiene, health and public morality; - to control fraud in the trading of goods and the manufacturing of foodstuffs or agricultural products, whether natural or industrial; - to preserve artistic, historical or archaeological heritage or to protect natural diversity and fauna; - to protect state monopolies; - to protect industrial, commercial and artistic property; - for economic and financial reasons. 8 In the absence of any provisions to the contrary, these prohibitions, restrictions, particular measures or monopolies apply to the goods whatever the customs regime assigned to them. See list of prohibited products.
Approved economic operator is a status granted under a convention concluded between the Directorate-General of Customs and the operator concerned, to any undertaking established in Tunisia undertaking an activity in relation to external trade and/or logistical activity, trusted by the customs administration and fulfilling the minimum conditions laid down by the customs regulations. The customs administration grants the status of approved economic operator according to one of the following categories: a. ‘Simplification of customs procedures’; b. ‘Security and safety’; c. ‘Complete’. Undertakings having obtained one of the categories of the status of approved economic operator benefit, in the context of undertaking their activities, from simplification and facilitation in accordance with the provisions of this governmental decree. 1 - Conditions for award of the status of approved economic operator under the Simplification of Customs Procedures category and the simplification resulting from it The Directorate-General of Customs awards the status of approved economic operator under the Simplification of Customs Procedures category to undertakings performing external trade operations in the context of their activities. For award of the status of approved economic operator under the Simplification of Customs Procedures category, the undertaking must fulfil the following conditions: - have its customs situation in legal order, particularly for the three years immediately preceding the date of submission of its application; - have a regularized tax situation; - have had a solvent financial situation for the three years immediately preceding the date of submission of the application for benefits; both for the undertaking and for its directors; - have commercial accounting in accordance with the legislation in force and computerized stock accounting, meeting the requirements of customs checks; Reference: Government Decree no. 2018-612 of 17 July 2018, establishing the conditions, procedures and arrangements for awarding, suspending and withdrawing the status of approved economic operator. 17 - adopt reliable procedures accepted by the customs services for archiving company records and information in order to protect them against loss, destruction or intrusion; - have a regular situation regarding social security payments. Once the undertaking has obtained the status of approved economic operator under the Simplification of Customs Procedures category, it will benefit from simplification of the administrative formalities with the customs services, which notably consist in: - enabling it to release its goods immediately without being subject to physical inspections at border crossings, by means of simplified declarations issued in accordance with the provisions of the Customs Code; - enabling it to have its goods upon expiry of a period set by the convention if it has not been advised by the customs services of the decision to proceed with a physical inspection of its goods; - domiciliation of all its customs operations to a regional customs office known as the ‘designated office’; - designation of a single interlocutor from among the customs officers at the undertaking’s designated office, with particular responsibility for resolving any difficulties that may arise and supporting it, where applicable, in completing the customs formalities; - submission of the anticipated customs declarations before arrival of the merchandise.
External trade operations as well as their financial settlements are covered by a commercial invoice, with the exception of products excluded from the regime of freedom of import or export, which are covered by a title of external trade. Except where the regulations provide otherwise. The financial settlement must be made in accordance with the conditions established by the exchange regulations in force.
The title of external trade is an administrative document that is personal to its beneficiary and non-transferable. It is called an import authorization when it concerns products excluded from the regime of freedom to import and an export authorization when it concerns products excluded from the regime of freedom to export. All products subject to importation or exportation in the context of external trade, must be designated in accordance with the general nomenclature of the products, as provided by the nomenclature for customs clearance of the products. An import authorization is also required for imports without payment. These imports must not be commercial in nature and may only be authorized by the Ministry responsible for Trade, on an exceptional basis.