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The main legislative texts relating to environmental protection and conservation of natural resources are: Decree No. 91 362 of 13 March 1991 on the prior preparation of environmental impact studies for new projects; Law No. 94 122 of 28 November 1994 enacting the Regional and Urban Development Code; Law No. 95 75 of 7 August 1995 authorizing the accession of the Tunisian Republic to the Berne Convention on the Conservation of European Wildlife and Natural Habitats; and Law No. 96 41 of 10 June 1996 on solid wastes. A draft environmental code is being prepared. In practice, Tunisia has only 30 inspectors on its entire territory.

On 11 October 1995, Tunisia acceded to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal. In 1992, Tunisia ratified the Bamako Convention on the Ban of the Import into Africa of Hazardous Wastes and the Control of Transboundary Movement and Management of Hazardous Wastes within Africa. The importation of hazardous wastes, within the meaning of the national legislation, is strictly prohibited. The Notice published in the Official Journal of 28 September 2010 sets out, in Annexes 1 and 2, the list of hazardous chemicals and acids subject to prior import authorization. [90]

[90] Notice of the Ministers of the Interior and Local Development, Trade and Crafts, Industry and Technology, Agriculture, Water Resources and Fisheries, and Public Health, on optimization of the management of certain hazardous chemicals and acids. Viewed at: http://www.cnudst.rnrt.tn/jortsrc/2010/2010f/jo0782010.pdf.

Tunisia has also ratified the Stockholm Convention on Persistent Organic Pollutants of 17 June 2004. Under the provisions of that Convention (Article 3), Parties prohibit the production, use, import and export of chemicals covered by the Convention. In October 2015, Tunisia ratified the Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade. Tunisia has ratified the London Convention (1973) and Barcelona Convention (1976) to combat pollution. However, it appears that there continue to be problems in relation to phosphate mining (Section 4.2).

Tunisia has ratified the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). The importation of species of fauna and flora listed in CITES Appendix I requires an import permit issued by the Ministry responsible for agriculture. According to the Forestry Code, all species are subject to an import permit. The Ministry responsible for forests (MARHP) examines applications to import animal or plant species and may grant or deny authorization for their importation. Products covered by the Montreal Protocol on CFCs (chlorofluorocarbons) are subject to an import licence issued by the National Environmental Protection Agency.

In 2015, there were still no laws or regulations on the non human applications of genetic engineering or on the use of genetically modified organisms (GMOs) in food production, although draft legislation is under study. The use of GMOs in food products is not subject to authorization and there are no special requirements concerning the labelling of food obtained from GMOs. However, Tunisia, as a contracting party to the Convention on Biological Diversity and the Cartagena Protocol on the prevention of biotechnological risks, is in the process of finalizing a national legal framework that will make it possible to regulate genetically modified species. A Commission has been set up and draft legislation is being prepared, including components such as thresholds and labelling that are close to those provided for by the relevant EU legislation.

A 5% tax, established by the 2003 Finance Law, is levied on sales, including imports, of a range of generally imported products, namely, petroleum oils, polymers, centrifuges, and cells, batteries and accumulators, and chemicals. This tax goes towards two special treasury funds: 70% to the Pollution Cleanup Fund (FODEP) and 30% to the Fund for the Protection of Environmental Aesthetics (FPEE). [91]

[91] The role of FODEP is to encourage manufacturers to prevent pollution by establishing waste collection and recycling units. In practice, FODEP also provides assistance for the prevention of waste pollution and the development of clean technology. The FPEE is responsible for funding operations relating to environmental cleanliness and aesthetics, the construction and maintenance of sidewalks, and action to combat urban plastic pollution.

(...) The 2009 Finance Law broadened the scope of FODEP to cover the cost of fixed and operating expenses for the treatment of industrial and special wastes. (...)

(...) The Joint Order of 16 October 2009 establishes the procedures for the preparation, validation, dissemination and review of the criteria relating to eco labelling and the practical conditions for granting the Tunisian eco label and controlling its use. [97]

[97] Joint Order of the Ministers of the Environment and Sustainable Development, Industry, Energy and Small and Medium Sized Enterprises, and Tourism of 16 October 2009. Viewed at: http://faolex.fao.
org/docs/pdf/tun92820.pdf.

A tax of 0.5% on olive oil in, bulk and a tax of 1% on dates are also levied on exports of such products. Two new taxes have also been introduced since 2009: one of TND 300/tonne on used radiators (subheading 870891) ; and another to finance biological recovery, of which the proceeds go to the financing fund for biological recovery periods in the fisheries sector. The biological rest system is financed by a tax on fishery products, including aquaculture products for export or for sale on the domestic market by partially or wholly exporting enterprises, international trading companies or enterprises operating in economic activity parks. Consequently, imports are not subject to this tax. The tax is payable at a rate of 2% on the customs value of the exported goods.

Under the current legislation, which has not changed since 2005, exports of goods and services may be subject to restrictions in order to safeguard morality, security, public order and human health; to protect fauna and flora and the country's cultural (historical, archaeological and artistic) heritage. Decree No. 94 1742 of 29 August 1994 sets out the list of products "excluded from the free export regime".