Imported goods in Tunisia can be subject to import duties as high as 200%, depending on the product.  The 2022 Finance Law instituted 20-50% tax increases on consumer products that have locally manufactured equivalents.  The law included higher tariffs on some goods with no local equivalent such as bananas (0% to 50%), mobile phones (0% to 20%), coffee (36% to 50%) and cosmetic products and perfumes (30% to 43%).  Moreover, tariffs were increased from 30% to 50% on imported apparel, bedding, shoes, bags, and carpets; and from 36% to 50% on cheese, honey, chocolate, candies, biscuits, juices, mineral water, beer, and wine.  Tariffs were also increased from 30% to 43% on construction materials and products with local equivalents such as marble, gypsum, paint, wood, aluminum, ceramics, glassware, and tools.  A 43% rate is also now applied to materials in industries that the GoT would like to develop, including bus, motorcycle, and bicycle assembly and furniture and lighting manufacturing.  Goods are subject to an additional customs formality fee, currently amounting to 3% of the total duties paid on the import.  Certain imports are also subject to a value added tax (VAT).  Tunisia’s basic VAT rates are 19%, 13%, and 7%, with most goods covered by the 19% rate.  Tunisia calculates VAT on the base price of the goods plus any import duties, surcharges, and consumption taxes.  A consumption tax is applicable to certain imported and similar locally produced items.  Rates on most products vary from 10% to as high as 150%.  The highest rates are applicable to luxury items.  Automobiles with large engine capacity also carry a high consumption tax, with rates up to 277% for gasoline-fueled engines and 360% for diesel-fueled engines.