Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
The following document shipments are allowed entry into Tunisia:
- Annual reports
- Bids
- Books
- Brochures, pamphlets, and price lists
- Business cards
- Cash letters
- Cheques
- Computer print-outs
- Diplomas
- Drawings (including sepia drawings)
- Driver's licence
- Examination papers
- Graphs
- Intercompany mail
- Invitations and greeting cards
- Magazines, periodicals, newspapers, and other publications
- Manuscripts
- Maps and charts
- Specifications sheets
- Visa applications
Tunisian authorities allow the items below entry into the country as a
document if they abide by the criteria shown below.
Document Type | Restriction |
Airline tickets | Only if validated |
Envelopes | Must be blank |
Forms | Must be blank |
Manuals | Technical documents only |
Newsletters | Intercompany newsletters are allowed |
Stationery | Only if blank |
Traveller's cheques | Only if personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
If a gift without commercial value is shipped to Tunisia from Canada,
the amount of duty and taxes owed on the shipment will be determined
on 10% of its estimated value. This is only if the estimated value is
2,000 TD or less (about $875 CAD).
Shipments from Individual-to-Individual
Gifts received by an individual in Tunisia will have duty and taxes
incurred. The amount of duty and taxes is calculated on 10% of the
estimated value of the gift. This is only valid if the estimated value
is 2,000 TD or less (about $875 CAD).
Shipments from Business-to-Business
A gift shipped from a business in Canada to a business in Tunisia will
incur duties and taxes regardless of its value.
Shipments from Business-to-Individual
If a business in Canada ships a gift to an individual in Tunisia, the
parcel will be charged duties and taxes no matter its value.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Miguel ángel Asturias Calle 24 3-81 Tunisia City 01001 Tunisia
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $79.99 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your shipment contains multiple gifts, be sure to wrap and tag each
one separately.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Tunisia City 01001 Tunisia
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $89.98 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.douane.gov.tn/colis-postaux/
Shipping Personal Effects
Personal effects of Tunisian citizens returning permanently to Tunisia
will be allowed duty and tax free entry up to a limit of 30,000 TD
(about $13,100 CAD).
Eligible duty and tax exempt effects include:
- Footwear and clothing
- Furniture and other items required to run a household
The exemption is allowed provided:
- The claimant has lived outside of Tunisia for at least 1 year, and
has not visited Tunisia for more than 120 days during their time
away
- The applicant is 18 years of age or older
- He or she has never before benefited from this exemption
The rules for Canadians moving permanently to Tunisia are similar to
those for Tunisian nationals. The major difference is the maximum
allowable claim: 15,000 TD or less (about $6,550 CAD).
Moving Temporarily
Students
Canadian students moving to Tunisia to study may ship their personal
effects exempt from duty and taxes provided they are in a quantity and
quality deemed suitable for the purposes.
Goods allowed the exemption include new and used:
- Clothing and footwear
- Bedding and other linens
The student must also follow the conditions below:
- Provide proof of acceptance at an educational institution in Tunisia
- The shipment arrives in 1 consignment
- Ensure that the goods arrive in the country within 1 month of his or
her arrival
Non-students
Foreign non-students may ship their personal effects to Tunisia for a
period of no longer than 3 months if they wish to avoid payment of
duty and taxes.
NOTE:
An extension of up to 9
months may be granted to the temporary visitor with an application to
authorities and a payment of a fee.
Tunisian nationals may enter temporarily with their personal effects
exempt from duty and taxes provided:
- The value of goods is 2,000 TND or less (about $875 CAD)
- The amount of goods is for personal use, i.e. it is clearly not a
commercial shipment
- The individual was at least 18 years of age when he or she was last
in Tunisia
- He or she has been outside of Tunisia for a minimum of 1 year
without having been in Tunisia for more than 183 days during the
previous year
Moving Permanently
Canadians moving permanently to Tunisia may enter with their household
items exempt from duty and taxes if their value is 15,000 TND or less
(about $6,550 CAD). Also, the goods must enter Tunisia within 2 years
of when the individual took up residence in the country.
Household items include:
- Personal effects - clothing, footwear, memorabilia
- Furniture and appliances
Tunisian citizens who return to Tunisia to live permanently may enter
with their personal effects exempt from duties and taxes.
Personal effects are considered items used to furnish a household as
well as clothing and footwear.
The conditions for the duty and tax exemption include:
- The exemption has never been claimed before
- The individual has been outside of Tunisia for a minimum of 1 year
without having stayed within Tunisia for more than 120 days during
their time away
- The claimant is at least 18 years old
- The value of the shipment is 30,000 TD or less (about $13,100 CAD)
Personal Effects Checklist
- They are imported strictly for the use of the individual and/or his
or her family
- The amount of goods is clearly for the household only, and is not in
a commercial quantity
- The shipment arrives no more than 30 days before and 90 days after
the arrival of the owner of the goods
Sources:
https://www.douane.gov.tn/fileadmin/lois_et_reglements/TA_2008/FR/TA_2008_11.pdf
https://www.douane.gov.tn/trousseaux-deleves/
https://www.douane.gov.tn/admission-temporaire/
https://www.douane.gov.tn/recommandations-importantes/
https://www.douane.gov.tn/retour-provisoire/
https://www.douane.gov.tn/retour-definitif/
Sample Commercial Invoice for Personal Effects
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Tunisia City 01001 Tunisia
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Personal Effects Contact Name: James Smith
| Total Invoice Amount: $678.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
There is limited information at this time concerning the allowable
importation of foodstuffs into Tunisia.
You May Ship
Do Not Ship
- Perishable goods such as produce
- Meat and its byproducts
- Dairy and its products
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sample Commercial Invoice for Food, Chocolate, Candies
Ship To | Invoice |
Miguel ángel Asturias Calle 24 3-81 Tunisia City 01001 Tunisia
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent / Sold Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples of goods or pieces of equipment are sent overseas
to promote products and solicit sales.
Samples may be shipped to Tunisia exempt from duty and taxes provided
it is a temporary importation (up to a period of 1 year).
Samples may be destined for trade shows, international meetings,
fairs, etc.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.douane.gov.tn/envois-non-commerciaux/
https://www.douane.gov.tn/regimes-douaniers-2/
https://www.douane.gov.tn/colis-postaux/
https://export.agence-adocc.com/fr/fiches-pays/tunisie/vendre
Sample Commercial Invoice for Commercial Sample
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Tunisia City 01001 Tunisia
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Commercial Sample Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising material that is destined for fairs, trade shows, and
other exhibitions may enter Tunisia duty and tax free provided it is a
temporary import.
Materials may stay in the country for no longer than 1 year
(extensions are possible).
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://www.douane.gov.tn/regimes-douaniers-2/
Sample Commercial Invoice for Promotional Material
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Tunisia City 01001 Tunisia
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Promotional Material Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Equipment in need of repair or adjustments may be shipped to Tunisia
from Canada exempt from duty and taxes. The piece of equipment must be
re-exported to Canada after the work has been completed.
Items Under Warranty
Items from Tunisia that are repaired under warranty in Canada will be
exempt from duty and taxes when they re-enter Tunisia provided the
work was done at no charge and within the time limits stated in the
warranty.
Items No Longer Under Warranty
Items no longer under warranty that are repaired in Canada will incur
GST on the cost of repairs and any parts required for the repair. When
the equipment is returned to Tunisia, it will then be charged duties
and taxes from the local customs authorities.
Sending Product for Repair to Tunisia
Equipment shipped to Tunisia from Canada for repair or adjustments
will be duty and tax free provided it is returned to Canada once the
repairs are done.
Returning Repaired Product to Tunisia
If equipment from Tunisia was repaired in Canada under a warranty and
free of charge, it is allowed a duty and tax free return to Tunisia.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Tunisia or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.douane.gov.tn/code-des-douanes/
Sample Commercial Invoice for Warranty Repair
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Tunisia City 01001 Tunisia
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Warranty Repair Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Temporary imports into Tunisia are allowed a duty and tax free
exemption if the goods are re-exported to Canada within 1 year of
their arrival. (Extensions of this time limit are possible, but a
portion of the duties and taxes will be incurred.)
Also, it is expected that the items will leave Tunisia unchanged aside
from normal wear-and-tear.
Goods that typically qualify for temporary importation include:
- Commercial samples
- Equipment used for experiments or testing
- Items that will be displayed at meetings, symposia, trade fairs, or
other gatherings
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Tunisia, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a Commercial Invoice (CI). More
details below.
Option # | Temporary Import Method | Risk of paying |
1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example. NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing. In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to the 2 options listed above, the following conditions
must also be met in order to qualify for a duty and VAT free
exemption:
- The goods arrive and leave in the same condition aside for normal
wear-and-tear; maintenance and minor repairs are allowed under
certain conditions
- If an ATA Carnet is used, the goods may stay no longer than 1 year
in Tunisia
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.douane.gov.tn/code-des-douanes/
https://www.douane.gov.tn/regimes-douaniers-2/
Sample Commercial Invoice for Temporary Imports
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Tunisia City 01001 Tunisia
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Temporary Imports Contact Name: James Smith
| Total Invoice Amount: $1032.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
All shipments of sold goods will be liable to duty and tax charges no
matter their value.
If a shipment has no commercial value, the duties and taxes owed are
calculated by estimating the parcel's value then dividing it by 10.
This is valid for parcels with a maximum estimated value of 2,000 TD
(about $875 CAD).
Occasional Shipper
Occasional shipments of sold goods are allowed entry into Tunisia to
both businesses and individuals. However, all shipments regardless of
their value will incur duty and taxes (there are no thresholds below
which no duty or taxes are collected).
Regular shipper
Anyone who regularly ships goods to Tunisia should consult a licenced
Tunisian customs broker to ensure that the transaction occurs within
the customs laws of the country.
Sources:
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S341R1.pdf&Open=True
https://www.douane.gov.tn/colis-postaux/
Sample Commercial Invoice for Permanent/Sold Goods
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Tunisia City 01001 Tunisia
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent/Sold Contact Name: James Smith
| Total Invoice Amount: $1980.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |