CUSTOMS DUTIES: UNITED ARAB EMIRATES TO TUNISIA

Overview of Customs Duties from United Arab Emirates to Tunisia

When exporting goods from the United Arab Emirates to Tunisia, importers and exporters must navigate Tunisia's comprehensive customs duty system. Tunisia applies Most Favored Nation (MFN) tariff rates to imports, with duty rates varying significantly based on product classification. As of 2024, approximately 35.2% of Tunisia's tariff lines are duty-free, while remaining goods are subject to tariffs ranging from minimal rates up to 200%, with a simple average MFN tariff of 19.4% across all products.

Tunisia has implemented strategic tariff policies aimed at protecting domestic industries and encouraging local manufacturing. In 2022, the government significantly increased tariffs on consumer products with local equivalents, as well as on materials in industries targeted for development. Exporters from the UAE should be aware that customs duties represent only one component of total import costs, as additional fees, value-added taxes, and consumption taxes may also apply.

General Duty Rates by Product Category

Product Category	Tariff Rate	Notes
Bananas	0% to 50%	Increased from previous rates as part of 2022 reforms
Mobile Phones	0% to 20%	No local equivalent classification
Coffee	36% to 50%	Increased from 36% in 2022
Cosmetic Products and Perfumes	30% to 43%	Increased from 30% in 2022
Apparel, Bedding, Shoes, Bags, and Carpets	30% to 50%	Increased from 30% in 2022
Cheese, Honey, Chocolate, Candies, Biscuits, Juices, Mineral Water, Beer, and Wine	36% to 50%	Increased from 36% in 2022
Construction Materials (marble, gypsum, paint, wood, aluminum, ceramics, glassware, tools)	30% to 43%	Increased from 30% in 2022
Bus, Motorcycle, and Bicycle Assembly Materials; Furniture and Lighting Manufacturing	43%	Applied to materials in industries targeted for development
Automobiles - Gasoline Engines	Up to 277%	Consumption tax for large engine capacity vehicles
Automobiles - Diesel Engines	Up to 360%	Consumption tax for large engine capacity vehicles
Duty-Free Products	0%	Approximately 35.2% of all tariff lines (2024)
Maximum Tariff Rate	Up to 200%	Applicable to select product categories

Additional Customs Fees and Taxes

Beyond import duties, exporters should account for the following charges:

• Customs Formality Fee: 3% of total duties paid on the import
• Value Added Tax (VAT): Applied at rates of 19%, 13%, or 7%, with most goods taxed at 19%. VAT is calculated on the base price plus import duties, surcharges, and consumption taxes
• Consumption Tax: Rates vary from 10% to 150% on certain imported items and locally produced equivalents, with luxury items subject to the highest rates

Required Documentation

• Commercial Invoice detailing product description, quantity, unit price, and total value
• Bill of Lading or Air Waybill for transportation
• Packing List with detailed contents and weights
• Certificate of Origin confirming country of manufacture
• Import License (where applicable for restricted goods)
• Product-specific certificates or permits (health, safety, quality standards)
• Customs Declaration Form completed and signed
• Insurance documents if applicable

Important Regulations and Compliance

• Tariffs on consumer products with local manufacturing equivalents are significantly higher than those without local alternatives
• The government prioritizes protection of domestic industries through strategic tariff placement
• All import values must be accurately declared to avoid penalties and additional assessments
• Certain goods may be subject to prohibitions or restrictions; verify product eligibility before export
• Customs clearance procedures must comply with Tunisia's import regulations and documentation requirements

Trade Agreements

Tunisia maintains various bilateral and multilateral trade agreements that may affect duty rates for specific products and countries. Exporters from the UAE should verify whether any preferential trade agreements apply to their specific products and shipments. It is recommended to consult with Tunisian customs authorities or trade representatives to determine if reduced tariff rates are available under applicable trade agreements.

Note: Tariff rates and regulations are subject to change. Exporters should verify current rates with Tunisian customs authorities or consult with trade compliance specialists before finalizing shipments.