Following are considered exportation operations:

• Sale of merchandise abroad.
• Services afforded abroad.
• Services originating in Tunisia destined for foreign consumption.
• Sale of merchandise and offer of services to export only operations established in designated economic zones regulated by law no. 92-81 dated August 3, 1992, as well as financial and banking organizations working essentially with non-residents.

Operations dealing in the following exportation activities benefit, during the time of their activity, from the following advantages:

• Suspension of value added tax on products, benefits, or services necessary for exportation operations.
• The total absence of duties on the income of persons physically present in the country the first ten years, starting the first year of exportation activities, and the tax reduction of 50% after the initial ten-year period.
• The reimbursement of customs and other duties levered on imported goods not manufactured locally to be used in the manufacture of products destined for exportation.
• Flexibility regarding the temporary admittance or storage of materials targeted by the Tunisian customs code if these are to serve in the manufacture or transformation of products destined for exportation.