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The 2016 Finance Law broadens the scope of VAT, which now extends to purchases by some government bodies, private educational institutions, driving schools, the manufacture and sale of solar water heaters, the import of absorbers for solar collectors for household use, and wholesale and retail sale of medicines and pharmaceuticals. These and other categories will be defined in decrees. Agricultural and fishery products are not included.

Table 3.5 Value added tax, 2016
- Selective description of activities: (...) waste related services and equipment, (...) solar water heaters, inputs for renewable energy equipment, (...)
- Rate applicable (%): Exempt

- Selective description of activities: plastic waste collection activities (...)
- Rate applicable (%): 12

Table 3.6 Other internal duties and taxes, 2005 and 2016
(% of the c.i.f. customs value)
Description Range 2005 Range 2016
Environmental protection tax (chemicals, cells, batteries) 5% 5%
Tax for the benefit of the financing fund for biological recovery periods in the fisheries sector 1%
(...)

(…) VAT on certain inputs needed for agriculture and fishing fell to 12%.(…)

According to the authorities, the goods currently excluded from the free import regime have been listed for reasons of security, public order, health, morality, or to protect fauna and flora and the country's cultural heritage. There are more than 800 lines (at 9 digit HS level) in the list, corresponding to some 7.2% of all tariff lines (Table 3.10).

Table 3.10 Products excluded from the free import regime, 2005 and 2016
HS2 Description 2005 2016
Lines affected (11-digit level) % of total number of lines Lines affected (9-digit level) % of total number of lines
39 Plastics and articles thereof (waste) 9 2.5 5 2.0
40 Retreaded tyres 10 5.7 6 4.5
41 Hides and leather (waste) 1 0.7 1 1.0
(...)
72 Iron and steel (waste) 14 2.6 12 2.8
73 Articles of iron and steel (waste) 1 0.2 1 0.3
74 Copper and articles thereof (waste) 3 3.1 3 3.8
75 Nickle and articles thereof (waste) 2 10.5 2 10.5
76 Aluminium and articles thereof (waste) 3 2.4 3 3.6
78 Lead and articles thereof (waste) 1 5.3 1 7.1
79 Zinc and articles thereof (waste) 1 6.7 1 7.7
80 Tin and articles thereof (waste) 1 8.3 1 10.0
81 Other base metals (waste) 24 28.6 19 27.1
82 Tools and implements, of ivory 7 4.3 7 6.4
(...)
96 Articles, miscellaneous (waste) 50 30.9 17 16.2
(...)

Tunisia has signed the OECD Declaration on International Investment and Multinational Enterprises. It is also one of the seven pilot countries of the Marrakesh Process Task Force on sustainable procurement, aimed at accelerating the transition to sustainable forms of consumption and production.

The strategy among enterprises is now to take as a basis standards on: (...) environmental management (ISO 14001 and the EU's Eco Management and Audit Scheme (EMAS)); (...) ecodesign (ISO/TR 14062), as well as the ISO 26000 standard, which is a tool for regulating social responsibility. Since 2004 "environmental assessment" has become mandatory and must be included when evaluating a business. The introduction of an environmental management system, quality certification or ISO 14001 certification is eligible for a subsidy of up to 70% of the cost of the intangible investment. An environmental upgrading programme targeted at firms in the private sector was also launched in 2001. The main beneficiaries are SMEs, and 100 of these joined the project between 2003 and 2006.

TUNAC (National Accreditation Council) has signed mutual recognition agreements with European Accreditation (EA) and International Laboratory Accreditation Cooperation (ILAC) on the accreditation of laboratories, and with the International Accreditation Forum (IAF) on the accreditation of management system and environmental quality certification. These agreements have enabled TUNAC to extend its services to the international sphere. Indeed, 12 analytical laboratories have been accredited in line with ISO/IEC standard 17025 in five African countries and five testing laboratories in line with ISO/IEC standard 17025 have been accredited in Iraq and Saudi Arabia.

(...) Import restrictions may be imposed pursuant to other conventions signed by Tunisia (for example, CITES).