Imported goods in Tunisia can be subject to import duties as high as 200%, depending on the product.  The 2018 Finance Law increased tariffs on certain products to either 36%, 30%, or 15% for a one-to-two year period.  Most of these tariff rates were reduced in 2020.  However, tariff rates remain at 36% on products such as natural honey and avocados, and at 30% on products such as washing machines and video monitors.  Many products enjoy full tariff exemption such as chassis for buses and trucks, oil motors, parts for boilers, gas generators, steam and hydraulic turbines, pumps and compressors, and dry cleaning machines.  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 the majority of 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.