Tunisia Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in tunisia, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
Temporary Entry 
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Offshore enterprises are allowed limited duty-free entry of goods into Tunisia for transformation and re-exportation only.  Factories set up under this scheme are considered bonded warehouses and have their own assigned customs personnel.

Goods may also be granted temporary duty-free entry for use in trade shows, but the establishment of adequate prior documentation is vital.  Otherwise, customs duties may be payable on promotional material.