• All imports are free except those concerning security, public order, hygiene, morality, fauna and flora protection and cultural heritage. Import of some products such as some ranges car, remains temporarily submitted to prior authorization.
• Imports are submitted to the obligation of payment by bank's order through an authorised intermediary.
• Products under the regime of free foreign trade are imported through commercial invoice as per provisions of decrees n°2006-2619 and n°2006-2620 of 02/10/2006. For the domiciliation of this commercial invoice, the importer has to indicate clearly the NSH numbers (Nomenclature of Harmonized System) for the products to be imported.
• Products excluded from the regime of free foreign trade are imported as per an authorization delivered by the Minister in charge of Trade.

• Import settlement is freely executed by the authorised intermediary after the effective entry of goods justified by customs charging.
• Imports may give rise to down payments subject of the issue in favour of the importer of a down payment restitution guarantee on request by the supplier's bank. Issue of this guarantee is not due for down payment of import of products tied to production
• The settlement of goods may be executed before their reception subject to justifying their direct and exclusive shipment to Tunisia.

• All exports are free except those provided for in a list fixed by decree.
• Exports of products benefiting from the regime of free foreign trade are made on presentation of a final export invoice or a commercial invoice to customs.
• Exporters must pay the charged invoice by customs through a authorised intermediary at the latest, eight days after the shipment of goods.
• Products excluded from the regime of free foreign trade are exported on presentation of an authorization delivered by the Minister in charge of Trade and paid through a authorized  intermediary.

• Cash sales (at the latest 30 days from the date of shipment) may be paid by any means of settlement.
• Sales on credit providing for settlement periods up to 360 days starting from the date of shipment are executed freely when accompanied with a payment guarantee, an irrevocable letter of credit or stand by letter of credit, an endorsed draft or an insurance policy of credit at export.

• Export receipts  have to be repatriated in the 10 days that follow the due date.
• Totally exporting non-resident companies, international trade non-resident companies as well as non-resident companies established in economic free zones are neither bound to repatriate nor to assign their export receipts.
• Resident exporters may keep in their foreign currency professional accounts 100% of the proceeds of their exports.

Law n° 94-41 of 7 March 1994.
Decree n° 94-1743 of 29 August 1994.
Circular of BCT to IA n° 94-14 of 14 September 1994 as modified by circular of BCT to IA n°2006-16 of 13 november 2006 and n°2006-24 of 18 December 2006.
Circular of BCT to IA n° 93-14 of 15 September 1993 as modified by circulars of BCT to IA n° 99-05 of 19 April 1999 and n°2003-13 of 12  November 2003 and n°2005-01 of 3 January 2005.
Circular of BCT to IA n° 2002-08 of 21 June 2002 as modified by circular of BCT to IA n° 2003-15 of 12 December 2003 as modified by circular of BCT to IA n° 2006-16 of 13 November 2006.