突尼斯对进口商品征收五种关税,其中三种正税、两种附加税。正税中包括进口关税、临时消费税和增值税。1.进口关税:所有进口商品均上进口关税(有特殊规定的除外)。进口关税最高为43%,最低为10%。以进口商品的 CIF 价计税。2.临时消费税:对限制进口的商品(如本国能生产的商品)或者奢侈消费品征收消费税,税率在10%至527%之间,多数税率为10%至30%。以进口商品的 CIF 价计算税率。3.增值税:除部分生产设备的进口可免除此税外,多数进口商品均须交增值税。增值税分高中低三个档次,每档又分高低两种税率。高档税率为36.25%和29%,中档税率为21.25%和17%,低档税率为 Tunisia imposes five types of tariffs on imported goods, including three types of positive taxes and two types of additional taxes. The positive tax includes import duties, temporary consumption tax and value-added tax. 1. Import duties: All imported goods are subject to import duties (except where there are special provisions). The maximum import tariff is 43% and the minimum is 10%. The tax is calculated on the CIF price of imported goods. 2. Temporary Consumption Tax: The consumption tax is levied on goods subject to import restrictions (such as domestically produced goods) or luxury consumer goods. The tax rate is between 10% and 527%, and the majority tax rate is 10% to 30%. The tax rate is calculated on the CIF price of imported goods. 3. Value-added tax: Except for the import of some production equipment, this tax can be exempted. Most imported goods must be subject to VAT. The value-added tax is divided into three grades: medium-to-low, and each grade is divided into high and low tax rates. The high-end tax rate is 36.25% and 29%, the mid-range tax rate is 21.25% and 17%, and the low-end tax rate is