{"id":15215742,"date":"2025-01-18T12:52:59","date_gmt":"2025-01-18T11:52:59","guid":{"rendered":"https:\/\/kapitalis.com\/tunisie\/?p=15215742"},"modified":"2025-01-18T12:53:41","modified_gmt":"2025-01-18T11:53:41","slug":"amnistie-et-avantages-douaniers-dans-la-loi-de-finances-2025","status":"publish","type":"post","link":"https:\/\/kapitalis.com\/tunisie\/2025\/01\/18\/amnistie-et-avantages-douaniers-dans-la-loi-de-finances-2025\/","title":{"rendered":"Amnistie et avantages douaniers dans la loi de finances 2025"},"content":{"rendered":"\n

La loi de finances 2025 a introduit plusieurs dispositions relatives \u00e0 l\u2019amnistie douani\u00e8re ainsi que des avantages au profit des op\u00e9rateurs \u00e9conomiques et des Tunisiens r\u00e9sidant \u00e0 l\u2019\u00e9tranger (TRE), a indiqu\u00e9 le colonel Chokri Jabri, porte-parole de la Direction g\u00e9n\u00e9rale de la Douane tunisienne.<\/em><\/strong><\/p>\n\n\n\n\n\n\n\n

Dans un entretien avec l\u2019agence Tap, le responsable a pr\u00e9cis\u00e9 que cette amnistie, accord\u00e9e en vertu de l\u2019article 75 de la LF 2025, \u00abconcerne deux volets; \u00e0 savoir les affaires douani\u00e8res relatives aux droits et taxes douaniers et les affaires de contrebande\u00bb<\/em>. Et d\u2019expliquer qu\u2019il s\u2019agit d\u2019une exon\u00e9ration (pour les affaires douani\u00e8res) ou d\u2019un abattement sur le montant des amendes douani\u00e8res relatives aux infractions et au d\u00e9lits douaniers qui ont fait l\u2019objet de proc\u00e8s-verbaux ou de jugements prononc\u00e9s avant le 1er<\/sup> d\u00e9cembre 2024.<\/p>\n\n\n\n

Le premier volet cible les affaires ou les contrevenants ayant \u00e9chapp\u00e9 au paiement des taxes et des droits douaniers, soit en proc\u00e9dant \u00e0 une fausse d\u00e9claration (origine ou la valeur des marchandises), soit en utilisant des documents falsifi\u00e9s pendant une op\u00e9ration d\u2019importation.<\/p>\n\n\n\n

Pour ces affaires douani\u00e8res, l\u2019amnistie porte sur le paiement des droits et imp\u00f4ts requis, avec une exon\u00e9ration des p\u00e9nalit\u00e9s dues, dont la valeur peut parfois atteindre le triple de la valeur des marchandises, a-t-il poursuivi.<\/p>\n\n\n\n

Le second volet concerne les affaires de contrebande ou de la tenue des marchandises provenant de la contrebande (tenue de marchandises sans documents justificatifs et d\u2019origine inconnue). Pour ces affaires, l\u2019amnistie douani\u00e8re pr\u00e9voit le remboursement d\u2019une p\u00e9nalit\u00e9 de 10% de la valeur de la marchandise effectivement saisie (assur\u00e9es aupr\u00e8s des receveurs de la douane).<\/p>\n\n\n\n

Si les marchandises n\u2019ont pas fait l\u2019objet d\u2019une saisie effective, une p\u00e9nalit\u00e9 de 20% de leur valeur doit \u00eatre pay\u00e9e, indique encore le responsable, annon\u00e7ant que cette amnistie ne concerne pas les affaires de change, mais seulement les affaires douani\u00e8res (infractions et d\u00e9lits douaniers) qui ont fait l\u2019objet de proc\u00e8s-verbaux ou de jugements prononc\u00e9s en mati\u00e8re douani\u00e8re avant le 1er d\u00e9cembre 2024.<\/p>\n\n\n\n

\u00abLe contrevenant qui est parvenu \u00e0 conclure une conciliation avec la douane et dont la proc\u00e9dure de recouvrement est en cours a le droit, lui aussi, d\u2019adh\u00e9rer \u00e0 l\u2019amnistie\u00bb<\/em>, a expliqu\u00e9 le colonel Chokri Jabri, ajoutant que pour y adh\u00e9rer, il suffit de d\u00e9poser une demande en ligne en acc\u00e9dant \u00e0 l\u2019application informatique destin\u00e9e \u00e0 cet effet<\/a>, ou via le site web de la direction g\u00e9n\u00e9rale de la douane et de cliquer sur le bouton \u00abnouvelle demande d\u2019amnistie\u00bb<\/em>.<\/p>\n\n\n\n

Pour une amnistie en un seul versement, la demande doit \u00eatre d\u00e9pos\u00e9e avant le 1er<\/sup> novembre 2025 et tous les montants dus doivent \u00eatre pay\u00e9s avant janvier 2026, a soulign\u00e9 le responsable, ajoutant que la demande pour une amnistie en plusieurs versements doit \u00eatre formul\u00e9e et d\u00e9pos\u00e9e avant le 20 juin 2025.<\/p>\n\n\n\n

Des avantages aux TRE promoteurs de projets<\/h2>\n\n\n\n

L\u2019article 80 de la LF 2025 offre aux TRE et ayant b\u00e9n\u00e9fici\u00e9, depuis au moins deux ans, du r\u00e9gime d\u2019exon\u00e9ration totale au titre de retour d\u00e9finitif (FCR), la possibilit\u00e9 de r\u00e9gulariser la situation douani\u00e8re de leurs v\u00e9hicules immatricul\u00e9s sous la s\u00e9rie sp\u00e9ciale \u00abRS\u00bb, en payant 30% des droits et taxes dus \u00e0 la date de r\u00e9gularisation.<\/p>\n\n\n\n

Le d\u00e9p\u00f4t et la r\u00e9gularisation du dossier ne doivent pas d\u00e9passer le 31 octobre 2025, rappelle le colonel Chokri Jabri.<\/p>\n\n\n\n

Evoquant l\u2019avantage destin\u00e9 aux promoteurs de projets qui ont import\u00e9 des camions ou des \u00e9quipements, il a indiqu\u00e9 que ces derniers peuvent r\u00e9gulariser la situation de leurs v\u00e9hicules, en payant 10% seulement de la valeur des droits et taxes en remplissant certaines conditions.<\/p>\n\n\n\n

Il s\u2019agit de d\u00e9clarer, avant le 31 d\u00e9cembre 2024, aupr\u00e8s de l\u2019administration fiscale une cessation ou un ajout d\u2019activit\u00e9 ou un changement de vocation, a-t-il expliqu\u00e9, ajoutant que la demande de dossier doit \u00eatre d\u00e9pos\u00e9e avant le mois d\u2019ao\u00fbt 2025.<\/p>\n\n\n\n

Le d\u00e9p\u00f4t du dossier, le paiement et la r\u00e9gularisation de la situation ne doivent pas d\u00e9passer le mois de septembre 2025, a conclu le responsable.<\/p>\n\n\n\n

D\u2019apr\u00e8s Tap.<\/em><\/strong><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Les dispositions de la loi de finances 2025 relatives \u00e0 l\u2019amnistie douani\u00e8re et aux avantages au profit des Tunisiens r\u00e9sidant \u00e0 l\u2019\u00e9tranger. <\/p>\n","protected":false},"author":8,"featured_media":15215761,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[995,2433],"tags":[119312,111548,233,98104,1692,118418,120201,13993],"class_list":["post-15215742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-tunisie","tag-amnistie-douaniere","tag-chokri-jabri","tag-contrebande","tag-delits-douaniers","tag-douane-tunisienne","tag-loi-de-finances-2025","tag-taxes-douaniers","tag-tunisiens-residant-a-letranger"],"yoast_head":"\nAmnistie et avantages douaniers dans la loi de finances 2025 - Kapitalis<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kapitalis.com\/tunisie\/2025\/01\/18\/amnistie-et-avantages-douaniers-dans-la-loi-de-finances-2025\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amnistie et avantages douaniers dans la loi de finances 2025 - 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