CUSTOMS DUTIES: IRAQ TO TUNISIA

Overview of Customs Duties: Exporting from Iraq to Tunisia

Tunisia maintains a complex tariff structure designed to protect domestic industries while generating government revenue. As of 2024, approximately 35.2% of Tunisia's Most Favored Nation (MFN) tariff lines are duty-free, while remaining goods face significant import duties. Exporters from Iraq should be aware that import duties in Tunisia can reach as high as 200%, with a simple average MFN tariff of 19.4% across all products. Understanding Tunisia's regulatory framework is essential for successful trade operations and accurate cost calculations.

General Duty Rates for Common Product Categories

Product Category	Duty Rate	Additional Taxes/Fees
Duty-Free Goods (35.2% of tariff lines)	0%	3% customs formality fee applies to all imports
Bananas	50%	VAT 19% + 3% customs fee
Mobile Phones	20%	VAT 19% + 3% customs fee
Coffee	50%	VAT 19% + 3% customs fee
Cosmetics and Perfumes	43%	VAT 19% + 3% customs fee
Apparel, Bedding, Shoes, Bags, Carpets	50%	VAT 19% + 3% customs fee
Cheese, Honey, Chocolate, Candies, Biscuits	50%	VAT 19% + 3% customs fee
Beverages (Juices, Mineral Water, Beer, Wine)	50%	VAT 19% + 3% customs fee
Construction Materials (Marble, Gypsum, Paint, Wood, Aluminum, Ceramics)	43%	VAT 19% + 3% customs fee
Bus, Motorcycle, Bicycle Assembly Materials	43%	VAT 19% + 3% customs fee
Furniture and Lighting Manufacturing Materials	43%	VAT 19% + 3% customs fee
Automobiles (Large Engine Capacity - Gasoline)	Varies by HS code - contact our experts	Consumption tax up to 277% + VAT + 3% customs fee
Automobiles (Large Engine Capacity - Diesel)	Varies by HS code - contact our experts	Consumption tax up to 360% + VAT + 3% customs fee
Luxury Items	Varies by HS code - contact our experts	Consumption tax up to 150% + VAT + 3% customs fee

Required Documentation

• Commercial Invoice with detailed product descriptions and values
• Bill of Lading or Air Waybill for shipment proof
• Packing List specifying contents, weights, and dimensions
• Certificate of Origin confirming Iraqi origin of goods
• Import License (where applicable for controlled goods)
• Customs Declaration Form completed in accordance with Tunisian requirements
• Product specifications and technical documentation
• Insurance Certificate (if applicable)

Important Regulations

Tariff Structure: Tunisia implemented significant tariff increases in 2022 on consumer products with local manufacturing equivalents. These increases range from 20-50% and are designed to protect domestic industries.

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 import duties, surcharges, and consumption taxes.

Customs Formality Fee: All imports are subject to an additional 3% customs formality fee calculated on total duties paid.

Consumption Tax: Certain imported items and locally produced equivalents are subject to consumption taxes ranging from 10% to 150%, with luxury items facing the highest rates.

Trade Agreements

Exporters should verify whether Iraq and Tunisia maintain any bilateral or multilateral trade agreements that could provide preferential tariff treatment. Additionally, Tunisia's membership in regional trade organizations may affect duty rates and requirements. It is recommended to consult with Tunisian customs authorities or trade representatives to determine eligibility for any preferential tariff classifications or exemptions applicable to specific products.