CUSTOMS DUTIES: ANTIGUA AND BARBUDA TO TUNISIA

Overview of Customs Duties from Antigua and Barbuda to Tunisia

Exporting goods from Antigua and Barbuda to Tunisia requires careful attention to Tunisia's import duty structure, which is among the highest in the world. Tunisia imposes substantial customs duties on imported goods, with rates potentially reaching as high as 200% depending on the product category. Understanding these regulations is essential for exporters to accurately calculate landed costs and ensure compliance with Tunisian customs requirements.

Tunisia implemented significant tariff increases through its 2022 Finance Law, which restructured duties on consumer products and established differentiated rates based on whether local manufacturing equivalents exist. Exporters must also account for additional fees, value-added taxes, and consumption taxes that apply to most imported goods.

General Duty Rates

Product Category	Import Duty Rate	Additional Taxes
Bananas	0% to 50%	VAT applies (7%-19%)
Mobile Phones	0% to 20%	VAT applies (19%)
Coffee	36% to 50%	VAT applies (19%)
Cosmetic Products and Perfumes	30% to 43%	VAT applies (19%); Consumption tax 10%-150%
Apparel, Bedding, Shoes, Bags, and Carpets	30% to 50%	VAT applies (19%)
Cheese, Honey, Chocolate, Candies, Biscuits	36% to 50%	VAT applies (19%)
Beverages (Juices, Mineral Water, Beer, Wine)	36% to 50%	VAT applies (19%); Consumption tax applies
Construction Materials (Marble, Gypsum, Paint, Wood, Aluminum, Ceramics)	30% to 43%	VAT applies (19%)
Motorcycles, Bicycles, Bus Assembly Materials	43%	VAT applies (19%)
Furniture and Lighting Manufacturing Materials	43%	VAT applies (19%)
Automobiles (Large Engine Capacity)	Varies by HS code - contact our experts	Consumption tax: 277% (gasoline), 360% (diesel)
Other Consumer Products with Local Equivalents	20% to 50%	VAT applies (19%)

Additional Customs Fees and Taxes

Customs Formality Fee: A customs formality fee of 3% is applied to the total duties paid on imports. This fee is calculated after determining the base import duty.

Value Added Tax (VAT): Tunisia applies VAT at three rates: 19% (standard rate for most goods), 13%, and 7%. VAT is calculated on the base price of goods plus any import duties, surcharges, and consumption taxes.

Consumption Tax: Certain imported goods and similar locally produced items are subject to consumption taxes ranging from 10% to as high as 150%, with the highest rates applied to luxury items.

Required Documents

• Commercial Invoice (original and copies)
• Packing List with detailed item descriptions and quantities
• Bill of Lading or Airway Bill
• Certificate of Origin
• Import License (if required for specific product categories)
• Product specifications and technical documentation
• Health and safety certificates (where applicable)
• Insurance documentation
• Customs declaration forms

Important Regulations

Exporters must ensure accurate HS code classification, as duties vary significantly by product category. The Tunisian government actively protects domestic industries through tariff increases on goods with local manufacturing equivalents. Luxury items face particularly high consumption taxes. All invoices must clearly state the country of origin. Certain product categories may require additional certifications or import permits before shipment.

Trade Agreements

Antigua and Barbuda does not have a preferential trade agreement with Tunisia. Therefore, goods exported from Antigua and Barbuda to Tunisia are subject to Tunisia's standard Most Favored Nation (MFN) tariff rates. Exporters should verify current trade agreement status with both countries' customs authorities, as trade relationships and agreements may change. Consulting with customs brokers or trade specialists in Tunisia is recommended to ensure compliance and optimize duty calculations.