Tunisia’s 2027 Budget Bill to Slash Smartphone Import Duties to 10%

Tunisia’s draft 2027 Finance Law (PLF 2027) proposes a significant reduction in import duties for smartphones, lowering the tariff rate to 10% for devices classified under customs heading 85171300004. This change amends the existing customs duty schedule established by Law No. 89-113 of December 30, 1989.

Key Provisions for Digitalization and E-Payments

The proposed measure, detailed in Article 68, is part of a broader package of fiscal incentives aimed at promoting the digitalization of the economy. The government seeks to enhance access to digital tools and accelerate the adoption of electronic payment systems.

1. Smartphones (Article 68)

New Duty Rate: 10%
Customs Classification: 85171300004
Objective: To make smartphones more affordable and accessible, thereby supporting the broader digital transformation of the Tunisian economy.

2. Electronic Payment Terminals (Article 69)

New Duty Rate: 0%
VAT Exemption: Fully exempt from Value Added Tax (VAT)
Customs Classification: 847050
Objective: To facilitate merchants’ access to Point-of-Sale (POS) terminals and encourage the widespread use of card payments.

3. Communication Network Equipment (Article 64)

New Duty Rate: 10%
Customs Classification: 851762
Condition: Subject to technical approval from the Ministry responsible for Communication Technologies.
Objective: To support the infrastructure development necessary for robust communication networks.

New Registration Fee for Mobile Phones (Article 67)

In parallel with the reduction in import duties, Article 67 introduces a 20 TND (Tunisian Dinar) stamp duty for the registration of mobile phones on the Sajalni platform. This platform is managed by the Center for Telecommunications Studies and Research (CERT).

First Registration: Remains free of charge.
Purpose: This fee ensures that a formal registration system for mobile devices is maintained, complementing the reduced import duties.

Implementation Timeline

These provisions are contingent upon the final adoption of the 2027 Finance Law. If retained in the final text and subject to the specified application conditions, the new measures are scheduled to take effect on January 1, 2027.

Note: This summary is based on the draft 2027 Finance Law. Final details may be subject to change following parliamentary approval.