Shipping from Spain to Tunisia

What you need to know

Customs

Yes. Export declaration in Spain and import clearance at Tunisian customs, where the importer pays the VAT and an advance tax payment before the goods are released.

Documents

• Commercial invoice with description, value and tariff code, and a packing list.
• Export declaration (DUA) filed with the Spanish Tax Agency, which generates the MRN; the exporter needs an EORI number.
• Proof of origin for the preferential tariff: movement certificate EUR.1 or origin declaration on the invoice. Since 1 March 2025 the EU and Tunisia have applied the revised Pan-Euro-Mediterranean rules of origin, which no longer use the EUR-MED.
• Certificate of free sale from the country of origin for cosmetics, toys and school supplies.

Taxes at destination

TVA (Tunisian VAT) of 19% at the standard rate, with reduced rates of 13% and 7%. Industrial products originating in the EU pay no duty; many agri-food products not covered by the agreement pay the general duty, which reaches 50%. Some products also pay a consumption duty of 10% to 340%. At customs, the importer pays 10% of the value in advance on account of tax on profits.

Agreement with the EU

EU-Tunisia Association Agreement, in force since 1998, with free trade for industrial products and partial opening for agri-food products.

Transport

Air freight, express courier service and container shipping by sea.

Cargo airports

TUN · Tunis-CarthageMIR · MonastirSFA · Sfax

EU sanctions

Since 2011 the EU has maintained an asset freeze against persons responsible for misappropriating Tunisian public funds, extended until 31 January 2027. It does not restrict the export of goods: it only prohibits making funds available to those persons.