FCR Tunisia 2026 — Import your car (change of residence)
Your free checklist to import a car into Tunisia under the FCR scheme (change of residence) — step by step.
What is the FCR scheme in Tunisia?
The FCR (change-of-residence franchise), also called the definitive return scheme, lets a Tunisian living abroad import their car into Tunisia without paying taxes (full customs exemption) or at 25%. It is the most advantageous way to bring your vehicle back from France, Germany, Italy, Canada or any other country.
FCR 2026 conditions
Be Tunisian over 18, have lived at least 2 years abroad without exceeding 183 days per year in Tunisia, and import a vehicle under 5 years old. The privilege is granted once every 10 years (2024 finance law) and requires a currency import equal to the duties and taxes.
Full or partial exemption: how much does it cost?
Two options: full exemption (0% tax) with a non-transferable « ن ت » (RS) plate, or partial exemption where you pay 25% of duties and taxes (30% for large engines) and get a normal, resaleable plate.
Documents and procedure steps
The procedure has 4 phases: purchase and papers abroad, the sea crossing, inspection (Mou3ayna ATTT) and customs in Tunisia, then registration. Use the interactive checklist above so you forget nothing and track your progress.
Phase 1 — Buying your car abroad
Before importing your car into Tunisia, check your FCR eligibility (Tunisian living abroad, over 18, benefit unused for 10 years) and the vehicle age (under 5 years). Pay by bank transfer (proof of payment), get the registration card, transfer certificate, certificate of non-pledge and the certificate of conformity (COC). Plan the temporary export insurance, the signature legalization at the Tunisian consulate and the border movements record.
Phase 2 — The sea crossing
The car travels by sea freight (e.g. the CTN, from Marseille or Genoa). On board, fill in the vehicle customs declaration at the ship's customs office and collect the temporary circulation permit (the cardboard slip) that lets you drive until customs clearance.
Phase 3 — Inspection (Mou3ayna) and customs
On arrival at the port, pass the Mou3ayna (ATTT technical inspection) to get the identification certificate (Annex V). With a customs broker, file the customs declaration and the tax privilege request (Form 6.3.41), pay any duties and taxes and obtain the customs release (mainlevée).
Phase 4 — Registration and putting on the road
Request the Tunisian registration card from the ATTT (vehicle registration office) and fit the plate: non-transferable RS « ن ت » (full exemption) or a normal plate (25% partial exemption). Take out Tunisian insurance, buy the road tax sticker (payable online) and note that, for the RS plate, the spouse may drive with proof.
Eligibility conditions
- Beneficiary: Tunisian over 18. Privilege granted once every 10 years (2024 finance law).
- Vehicle age: ≤ 5 years (cars and light commercial < 3.5 t), at acquisition or import date.
- Time residing abroad: At least 2 consecutive years outside Tunisia.
- Presence in Tunisia: ≤ 183 days per year (raised by the June 2024 decree; 120 days before).
- Currency import: Import in foreign currency an amount equal to the duties and taxes (or debit a forex account), in the year before import.
- Tax regime & plate: Full exemption → non-transferable « ن ت » (RS) plate. Partial exemption → 25% of duties/taxes (30% for large engines) + normal transferable plate.
Phase 1 — In the country of residence
Buying the vehicle and formalities before departure.
1 · Check eligibility
- FCR eligibility: Tunisian, over 18, benefit not used in the last 10 years.
- Residence conditions: ≥ 2 years abroad, no more than 183 days/year in Tunisia.
- Vehicle age: ≤ 5 years (cars and light commercial < 3.5 t), at purchase/import date.
- Change-of-residence date: The vehicle must be bought within the following 2 years.
- Currency import: Amount equal to duties/taxes, in foreign currency or via a forex account, the year before import.
2 · Buy the vehicle
- Vehicle payment: Keep a proof of payment (bank transfer recommended).
- Temporary export insurance: Before shipping the vehicle (≈ €80-150).
3 · Vehicle documents
- Original purchase invoice: Original + copy.
- Transfer certificate: Filled in and signed by seller and buyer.
- Purchase declaration: If buying via a dealer.
- Original registration card (origin country): Crossed out, dated, signed — 'Sold on…' note.
- Certificate of non-pledge: Administrative status to print.
- Certificate of Conformity (COC): For a vehicle bought in Europe.
4 · Before leaving
- Signature legalization (consulate): On the transfer certificate, at the Tunisian consulate.
- Border movements record: If passport < 2 years or stamps unreadable.
- Proof of residence abroad: Residence certificate from the host country.
- Vehicle export declaration: With the customs of the departure country, before shipping.
Phase 2 — The sea crossing
Formalities on board the ship.
On board the ship
- Vehicle customs declaration: To fill in with customs on board.
- Temporary circulation permit: Collect the ticket / cardboard slip.
Phase 3 — In Tunisia — Inspection & Customs
The core of the procedure on arrival.
1 · Administrative documents
- Photocopy of all 32 passport pages: Beneficiary.
- Photocopy of the national ID card: Beneficiary + spouse.
- Tunisian birth certificate: Less than 3 months old.
- Recent certificate of non-pledge: From the origin country, reprinted after entry into Tunisia.
2 · ATTT inspection
- Mou3ayna inspection (معاينة): ATTT technical inspection centre.
- Identification certificate (Annex V): Collect after the Mou3ayna.
- Weighing slip: Only for commercial / large vehicles.
3 · Customs & broker
- Filing the customs declaration: With the customs broker.
- Tax privilege request (Form 6.3.41): Official form to sign (≈ 5 TND + window fees).
- Submit the full file: ID, legalized papers, Mou3ayna, temporary permit.
- Pay the duties & clearance: Receipt / customs release.
Phase 4 — Final formalities & registration
Putting the vehicle on the road.
1 · Registration
- Request the Tunisian registration card: At the ATTT, with customs approval.
- Fit the new plate: Non-transferable « ن ت » (RS) series if full exemption; normal plate if partial exemption (25%).
2 · Putting on the road
- Tunisian insurance: With the new registration number.
- Buy the road tax sticker: Circulation tax — payable online or at the Revenue Office.
- Driving the RS vehicle: Spouse: allowed with proof. Others: in presence of the beneficiary/spouse, otherwise customs authorization.
Frequently asked questions
What is the « Mou3ayna »? A technical identification inspection of the vehicle at an ATTT centre. It produces the Identification Certificate (Annex V), required by customs.
Do I need a customs broker? Yes in most cases: they file the customs declaration and assist with submitting and validating the file.
Why reprint the non-pledge certificate in Tunisia? Customs often require a recent certificate, dated after your entry into Tunisia.
Who can drive an RS vehicle? The beneficiary and their spouse (with proof of marriage) drive without authorization. Anyone else may drive only in the presence of the beneficiary or spouse; otherwise a customs authorization is required.
How many times can you benefit from FCR? Since the 2024 finance law, the privilege is granted once every 10 years (instead of only once before).
What is « Form 6.3.41 »? It's the Tax Privilege Request to sign in order to get the exemption under the change-of-residence scheme.
Can you import a car older than 5 years under FCR? No, FCR is limited to vehicles under 5 years old. Older vehicles can still be imported, but under the normal regime with full duties and taxes.
Can you sell a car with an RS « ن ت » plate? No, it is non-transferable. Reselling requires customs authorization and payment of the remaining duties and taxes to switch it to a normal plate.
Does FCR work from France? Yes. FCR applies regardless of the country of residence abroad (France, Germany, Italy, Canada…), as long as the residence and currency conditions are met.
How long does the FCR procedure take? Usually 3 to 7 months, depending on the file, the customs broker and the customs/ATTT processing times.
What are the costs of the FCR procedure? Beyond any duties (0% if fully exempt, or 25% partial): privilege request ≈ 5 TND, single window ≈ 16 TND, postal fees ≈ 30 TND, ATTT inspection ≈ 50-200 TND, plates ≈ 30-60 TND, plus insurance, the broker and sea freight.
What is the difference between RS and FCR? The RS (suspensive) regime is temporary: the car stays registered abroad and must be re-exported — for non-residents visiting. FCR is a definitive change of residence: the car is imported and registered in Tunisia, fully exempt (« ن ت » plate) or partial (25%).
Does FCR apply to electric and hybrid cars? Yes. Electric and hybrid vehicles qualify, with the 25% partial exemption on duties and taxes (like petrol ≤ 2000 cc and diesel ≤ 2500 cc).
What is the difference between FCR and the one-car-per-family scheme (article 55, 2026 Finance Act)? FCR is for Tunisians living abroad who return for good: vehicle under 5 years old, right renewable every 10 years. The one-car-per-family scheme (article 55, 2026 Finance Act) targets families living in Tunisia: vehicle up to 8 years old, once in a lifetime, non-transferable for 5 years, not combinable with FCR or the « voiture populaire ». ⚠️ Conditions and implementing decrees to be checked with Tunisian Customs.
Unofficial helper tool. Always check with Tunisian Customs, the ATTT and the Tunisian Consulate.