Business opportunities
The Opportunities Online website may be a useful addition to your information sources. The database established by Austrade aims to deliver international sales leads ('export opportunities'), including tenders, generated by our overseas network to Australian businesses.
Registering is simple and once this is done you will have the option of accessing a weekly newsletter featuring the most recent opportunities uploaded onto the system in industry sectors of interest to you. Another feature is the ability to view, and also print, the complete page of opportunity details.
For general inquiries concerning Austrade’s services, please contact Austrade Direct on 13 28 78.
Business etiquette
Business hours (winter) in Tunisia:
- The weekly day of rest is Sunday, not Friday as is usual in the Muslim world, although some shops and offices close on Friday afternoons, particularly outside major cities.
- Offices are open between 8.00am-12 noon, 2.30pm-6.00pm, Monday to Friday (some offices open only from 8.00am-1.30pm on Fridays) and 8.00am-12 noon, Saturday
- Banks are open between 8.00am-11.30am, 2.00pm-5.00pm, Monday to Thursday and 8.00-11.30am, 1.30pm-4.00pm, Friday
- Shops - there are no standard opening times although larger stores are usually open between 9.00am-11.30am, 3.00pm-5.00pm, Monday to Saturday
Business hours (summer and during Ramadan):
- Tunis is virtually closed during August.
- Offices are open between 7.00am-1.00pm, Monday to Saturday
- Banks are open between 8.00am-11.00am, Monday to Friday
- Shops are open between 9.00am-2.00pm, 6.00pm-10.00pm, Monday to Saturday
Business practices:
- Although situated in Africa, business etiquette in Tunisia is more reminiscent of Arab customs. Tunisia is, however, one of the more liberal and tolerant Muslim countries.
- The dress code for business is smart and conservative. Be respectful of the culture and religious customs. A suit and tie is appropriate for men; a suit for women. Dress conservatively if travelling outside of cities.
- Tunisians are very courteous people. Personal relationships are important in business so time is usually given over to light conversation over tea or coffee before turning to business matters. Regular visits and personal contact are essential to maintaining and strengthening the business relationship.
- Reconfirm appointments in advance and allow ample time between meetings in case of delays. Be punctual.
- Businessmen generally speak Arabic or French so have an experienced interpreter on hand.
- Avoid making business appointments and meeting contacts during the month of Ramadan.
- Shake hands when entering and leaving meetings.
- Exchange business cards after being introduced to business contacts.
- Senior company officials should be addressed as 'monsieur' and government ministers as 'monsieur le ministre'. Also use professional titles such as 'Dr', 'Professor'.
- The constitution provides for equal treatment of women in Tunisia. Attitudes are more progressive in the major cities. Female visitors should always dress modestly.
- If you are invited into someone’s home, bring a small gift as a token of appreciation.
Please also note: Bribery of foreign public officials is a crime. Australian individuals and companies can be prosecuted in Australia for bribing foreign officials when overseas. For more information, go to the Attorney General's Department on foreign bribery.
Tariffs and regulations
Tariffs are based on the Harmonised System. Duties are ad valorem on the cost, insurance, freight (CIF) value.
Customs duties for most goods vary between zero to 43 per cent. The zero rate applies to capital goods which have no locally manufactured equivalent. A Customs Inspection Tax of three per cent of the CIF value is levied on all declared items.
Value Added Tax is levied at three different rates on all transactions, including imports.
The lowest rate is six per cent (covers educational and medical goods), the normal rate is 18 per cent and the highest rate is 29 per cent (for luxury goods).
Goods prohibited from import include:
- coins
- currency notes (subject to exchange controls)
- gold
- jewellery
- platinum
- precious stones
- silver (except in registered letters)
- playing cards
Narcotics and pornographic materials are strictly prohibited. The import of explosives, military- and security-related equipment is tightly controlled and is by licence only. There are restrictions on the importation of cigarettes, cigars and tobacco.
Tunisia has moved towards ISO9000 standards. Further information on standards is available from:
The National Institute for Standardisation and Industrial Property (INNORPI)
Cite El Khadra
1012 Tunis
Tel: +216 1 785 922
Fax: +216 1 781 563
Items intended as samples with no commercial value are free of duty. Samples with a commercial value can be granted temporary duty free admission, on payment of a deposit equivalent to the normal duties and taxes. The deposit is refunded if the samples are re-exported within six months.
Offshore enterprises (wholly exporting companies with offshore status in the form of bonded factories, which can be established anywhere in Tunisia) can import goods duty free for transformation and re-export. Goods may also be granted temporary entry for use in trade fairs.
Foreign patents and trademarks should be registered with the National Institute for Standardisation and Industrial Property. Patents are valid for 20 years from date of filing.
Registration of a trademark is granted for 15 years from the date of application, renewable for like periods indefinitely.
Tunisia has two free trade zones, one in the north at Bizerte and one in the south at Zarzis.
Further information on customs and tariffs available from:
The Bureau of Customs and Tariffs Department
Rue Ich-Bilia
1001 Tunis
Tel: +216 1 333 700
Fax: +216 1 353 257
Documentation
The packing list, in French, should describe the contents of each case or container including gross weights and CIF value of each commodity. Inclusion with ocean freight shipments should facilitate customs processing.
The bills of lading should include:
- The gross weight and measurements
- The name of the shipper
- Port of destination
- Number of bills of lading and
- Date and signature of the carrier’s official
Shipping marks and numbers should correspond to those shown on the invoices and the packages. The airway bill replaces the bill of lading on air cargo shipments.
A sanitary certificate is required for plants, plant product seeds and animals and animal products and some foodstuff. Imports must be accompanied by sanitary health certificates issued by the approved authority in the country of origin. This is usually done by The Australian Quarantine and Inspection Service (AQIS) of the Department of Agriculture, Fisheries and Forestry Australia. Meat & Livestock Australia or the State Department of Agriculture will also provide advice to meat exporters. Plants for propagation and some plant products require phytosanitary certificates issued by the approved authority in the country of origin. Details can be obtained from AQIS.
Labelling requirements for imports are complex and vary according to individual products. Seek advice from your Tunisian agent. Translate all care and use instructions into French. Containers of fruit and vegetables should include country of origin, fruit variety or vegetable and quality class. There are no specific regulations for cargo labelling. Goods should be packed to withstand weather conditions and rough handling.
Taxation
Corporate tax rate, as a general rule, is 35 per cent with 10 per cent for agricultural and fishing companies.
Fiscal incentives:
- Full tax-exemption on profits for the first 10 years for exports-derived revenues; agricultural products and regional development projects.
- A 50 per cent tax base reduction for export revenues from the 11th year for an unlimited period and on regional development projects for an additional 10 years.
- A 10 per cent tax rate drop applies to education, teaching, vocational training and environmental protection projects.
Tax cuts are granted for profits and reinvested earnings from 35-100 per cent providing a minimum tax of 15 per cent on corporate general profits and 45 per cent on personal income tax.
Dividends earned by companies are not taxable in Tunisia. They are freely transferable as long as they derive businesses provided for by the investment incentives code.
Companies established in free zones are subject to paying duties and taxies related to passenger cars, single countervailing duty on land transport, contributions and shares for the social security legal system, corporate tax from the 11th year of operation. Foreign staff and investors benefit from a 20 per cent flat-rate tax, customs duties exemption and exemption of comparable taxes.
Foreign staff of fully exporting companies and offshore institutions benefit from a flat-rate tax of 20 per cent on their gross salary.
Business travel
Tunis (Carthage International Airport) is eight kilometres northeast of Tunis. It takes between 15-30 minutes to reach the city by taxi. The cost is under 10 dinars. A 50 per cent surcharge applies at night. An airport-city coach and local buses are also available. There are also car hire facilities.
SNCM runs ferry services from France and Italy to Tunisia. Marseilles to Tunis and Genoa to Tunis takes between 21-24 hours. A hydrofoil service is available from Sicily from May through September.
Tunisia has an extensive road network. Driving is on the right. Car hire can be expensive and insurance is essential. Permission must be obtained to drive through the Sahara.
Within Tunis and other cities, yellow city taxis are numbered and have meters. Pay only the meter price. A 50 per cent surcharge applies at night. Long-distance taxis (louages) are authorised to carry five passengers. Prices are similar to buses and trains. They have no fixed schedule and leave their stations when full.
Green and yellow coloured national buses are air-conditioned and travel daily to most towns across the country.
Regular trains connect Tunis with major towns. The main route is between Tunis and Gabès, via Sousse, Sfax and Gafsa. Several daily trains run on each route, many with first class (grand confort) air-conditioned carriages and a buffet car. Book in advance, particularly in summer. A suburban train line links Tunis with the northern suburbs. Tunis and Sousse also have a modern and convenient tram system (métro léger). |