Circular to Approved Intermediaries No. 2022-12 of December 27, 2022

Tunis, December 27, 2022

Circular to Approved Intermediaries No. 2022-12 SUBJECT: Classification codebook for external payments by nature of operation.
The Governor of the Central Bank of Tunisia,
Having regard to the Exchange and Foreign Trade Code promulgated by Law No. 76-18 of January 12, 1976, consolidating and codifying the legislation governing exchanges and foreign trade regulating relations between Tunisia and foreign countries, as amended by subsequent texts and notably Decree-Law No. 2011-98 of October 24, 2011; Having regard to Law No. 2016-35 of April 25, 2016 fixing the status of the Central Bank of Tunisia; Having regard to Decree No. 77-608 of July 27, 1977 fixing the conditions for applying the aforementioned Exchange and Foreign Trade Code, as amended and supplemented by subsequent texts and notably Governmental Decree No. 2019-1115 of December 3, 2019; Having regard to Circular to Approved Intermediaries No. 86-02 of January 22, 1986, as amended and supplemented by subsequent texts and notably Circular No. 96-11 of September 24, 1996 regarding the revision of the classification codebook for external payments by nature of operation; Having regard to Opinion No. 2022-12 of the Compliance Control Committee of December 20, 2022.

Decides:
Article 1 - Annex IV to Circular No. 86-02 of January 22, 1986 regarding itemized statements of foreign currency purchases and sales, as amended by subsequent texts and notably Circular No. 96-11 of September 24, 1996, is hereby repealed and replaced by the annex attached to this circular.
Article 2 - This circular shall enter into force as of April 3, 2023.

The Governor

Marouane El ABASSI

CLASSIFICATION CODEBOOK FOR EXTERNAL PAYMENTS BY NATURE OF OPERATION 01 GOODS 0110 General goods (exports and imports with transfer of ownership) 0111 FOB or equivalent exports and imports:

• Exports of Tunisian goods abroad and imports of goods originating from abroad.
• Exports and imports on Tunisian territory between resident and non-resident operators of goods intended for local consumption, excluding tourist purchases.
• Exports and imports of gold are excluded (see item 02).
  0112 CIF or equivalent exports and imports:
• Exports of Tunisian goods abroad and imports of goods originating from abroad.
• Exports and imports on Tunisian territory between resident and non-resident operators of goods intended for local consumption, excluding tourist purchases.
• Exports and imports of gold are excluded (see item 02).
  0113 Non-commercial exports and imports of books, technical and scientific documents related to the operator's activity, etc.
  0114 Exports and imports of spare parts, tools, and consumable products for the repair and maintenance abroad of ships, aircraft, and any other vehicles engaged in international transport. 0115 Exports and imports of petroleum products for the supply of ships, aircraft, and any other vehicles engaged in international transport. 0116 Exports and imports of catering products. 0117 Exports and imports of goods intended for retail sale under customs supervision, so-called "free-shop". 0118 Exports and imports of software supplied on physical media with perpetual usage rights. 0119 Return of funds for goods. 0120 International trade 0121 International trade:
• Purchase of goods from a foreign country for resale to another foreign country with transfer of ownership without these goods transiting through national territory.
• Purchases from abroad of goods for resale to their country of origin.
  0123 International trade:
• Sale of goods to a foreign country previously purchased from another foreign country with transfer of ownership without these goods transiting through national territory.
• Sale of goods previously purchased from their country of origin.
  0130 Goods imported or exported for processing or for maintenance and repair (exports and imports without transfer of ownership) (do not confuse with operations under items 0861, 0862, and 0863) 0131 "Processing" or "maintenance and repair" abroad: expenses for manufacturing services or for "maintenance and repair" on goods held by residents (without transfer of ownership). 0132 "Processing" or "maintenance and repair" on Tunisian territory: receipts for "manufacturing services" or for "maintenance and repair" on goods held by third parties (without transfer of ownership). 02 NON-MONETARY GOLD 0200 Non-monetary gold. 0201 Non-monetary gold held as a store of value. 0202 Non-monetary gold not held as a store of value.

03 FREIGHT AND INSURANCE ON GOODS
0310 Freight
0311 Receipts and expenses for maritime transport.
0312 Receipts and expenses for air transport.
0313 Receipts and expenses for land transport and other types of transport.
0320 Insurance on goods transport
0321 Premiums for insurance on goods transport.
0322 Claims arising from insurance policies on goods transport.
0323 Contributions paid or received following general average.
0325 Premiums for reinsurance on goods transport.
0326 Claims arising from reinsurance on goods transport.
04 OTHER TRANSPORTS
0400 Compensated operations
0401 Balance settlements on open accounts between air transport companies.
0402 Balance settlements of stopover accounts opened between maritime transport operators.
0403 Balance settlements of open accounts between land transport companies and other types of transport.
0410 Passage tickets
0411 Transfers and repatriation of excess passage tickets from airlines.
0412 Transfers and repatriation of excess passage tickets from shipping companies.
0413 Transfers and repatriation of excess passage tickets from land transport companies and other types of transport.
0420 Chartering
0421 Receipts and expenses for aircraft chartering.
0422 Receipts and expenses for ship chartering.
0423 Receipts and expenses for land transport means and other types of transport chartering.
0440 Tolls, en route fees, and others
0441 Aeronautical, maritime, and land tolls.
0442 Container demurrage fees.
0443 Ship demurrage fees.
0444 Despatch money: payments made to charterers in case of partial use of days of demurrage allowed by the charter party.
0445 Other transport fees.
0450 Postal services and courier services: collection, transport, and distribution of letters, newspapers, etc., as well as postal counter services such as stamp sales, mail held at post office, telegraphy services, and postal box rentals, shares of postal parcels, terminal fees, and mail transit fees... 05 TRAVELS 0510 Tourism:

• Receipts and expenses for tourism via all payment means.
• Settlement of foreign exchange sub-delegates (excluding clinics, whose operations are classified under class 0550),
• Settlement of travel agencies (excluding ticket sales and purchases, whose operations are classified under class 0410).
  0511 Allowances for business trips/exporters.
  0514 Allowances for business trips/other activities (importers, promoters...).
  0515 Other transfers for business trips.
  0516 Allowances for business trips for viable markets abroad.
  0520 Official travels: purchases and sales of foreign currency for travelers on official missions.

0530 Studies and internships
0531 Stay expenses: scholarships and transfers covering stay and tuition fees for students.
0532 Installation expenses for students regularly enrolled in schools or universities abroad.
0533 School or university registration fees.
0534 Internship expenses abroad.
0535 School or university study expenses.
0536 Professional training expenses (installation, registration, stay, ...)
0540 Other stay expenses
0541 Pilgrimage and Umra allowance.
0542 Other stay expenses including expenses incurred by frontier, seasonal, or other limited-term workers to acquire goods and services in the country where they work (those whose salaries or fees are recorded under item 0820 and foreign personnel of contractors referred to under item 0850). 0550 Medical care 0551 Patient stay expenses. 0552 Accompanying persons' stay expenses. 0553 Medical transport. 0554 Spa treatments. 0555 Specialized consultations and analyses (ultrasound, radiological...). 0556 Hospitalizations and surgical operations. 06 CAPITAL INCOME 0610 Income from direct investments 0611 - Income from direct investments distributed to individuals or legal entities for their participation (≥ 10% of share capital).

• Transfers of operating profits from subsidiaries, branches, offices, and counters to their parent company.
  0612 Dividends and reinvested earnings (relating to direct investments).
  0613 Interest on intercompany loans with a direct investment relationship (lender's participation ≥ 10% of share capital).
  0620 Income from portfolio investments
  0621 Income from portfolio investments distributed to individuals or legal entities for their participation in the form of shares or debt securities not exceeding 10% of capital (excluding operations under item 0611). 0622 Dividends and reinvested earnings (relating to portfolio investments). 0623 Interest on intercompany loans with a direct investment relationship (lender's participation < 10% of share capital). 0630 Interest on long-term loans from the Public Administration and the Central Bank. 0631 Interest on long-term deposits from the Public Administration and the Central Bank. 0640 Interest on long-term loans from sectors other than the Public Administration and the Central Bank. 0641 Interest on long-term deposits from sectors other than the Public Administration and the Central Bank. 0650 Interest on short-term capital 0651 Interest on short-term loans and deposits from sectors other than the Public Administration and the Central Bank. 0652 Interest on short-term loans, placements, advances, and deposits from the Public Administration and the Central Bank. 0660 Rents 0661 Lease and rent of real estate paid or received by the Public Administration or the Central Bank.

0662 Lease and rent of real estate paid or received by sectors other than the Public Administration and the Central Bank.
0663 Rents of non-productive assets: rents in exchange for the provision of natural resources: use of land, fishing rights, mining extraction, forestry exploitation... 0664 Other leases and rents paid or received (rental of transport means without crew, etc.) 0670 Income from investments in money market instruments and derivative products 0671 Income from investments in money market instruments and financial derivative products received or paid by the Public Administration or the Central Bank. 0672 Income from investments in money market instruments and financial derivative products received or paid by sectors other than the Public Administration and the Central Bank. 0680 Receivables and payables relating to credit-leasing (leasing) operations and other non-banking financing modes (factoring...) 0681 Receivables and payables by the Public Administration or the Central Bank. 0682 Receivables and payables by sectors other than the Public Administration and the Central Bank. 0690 Commissions and fees related to loan operations. 07 NON-REPRISED GOVERNMENTAL OPERATIONS 0710 Tunisian Government 0711 Non-factor technical services: services received by Tunisian government institutions related to projects provided by foreigners (contractors and their personnel, consulting firms, etc...). 0712 - Factor technical services: Savings on salaries of all foreign cooperatives working in Tunisian government institutions.

• Pensions and annuities paid by the Treasury abroad.
  0713 Other government and personnel expenses abroad (civil servants, military, diplomats...) including:
• Repair costs abroad of Tunisian military equipment.
• Administrative settlements made by or on behalf of the Tunisian Government (excluding taxes, duties, fines, and contributions to organizations).
• Tolls related to the passage of oil pipelines, aqueducts, gas pipelines... across the territory.
  0720 Foreign Governments: expenses in Tunisia of foreign public representations and permanent representations of international organizations. 08 OTHER SERVICES 0810 Insurance other than on goods 0811 Direct insurance premiums (other than life insurance) paid by non-residents to companies established in Tunisia and by residents to insurance companies established abroad, excluding premiums concerning goods during international transport. 0812 Direct insurance claims (other than life insurance) relating to settlement of claims for contracts made by insurance companies established abroad with residents and by insurance companies established in Tunisia with non-residents other than on goods in transit (damages from accidents, medical insurance, civil liability, fire, etc.). 0814 Reinsurance premiums: premiums paid by non-resident insurance companies to reinsurance companies established in Tunisia and by resident insurance companies to reinsurance companies established abroad. 0815 Claims relating to reinsurance contracts: settlement of claims for reinsurance contracts by non-resident reinsurance companies to insurance companies established in Tunisia and by resident reinsurance companies to insurance companies established abroad.

0816 Premiums relating to life insurance contracts: premiums for life insurance contracts, work accident annuities, and retirement pensions by insurance companies established abroad to residents and by insurance companies established in Tunisia to non-residents. 0817 Claims relating to life insurance contracts: settlement of life insurance contract claims, work accident annuities, and retirement pensions by insurance companies established abroad to residents and by insurance companies established in Tunisia to non-residents. 0818 Auxiliary insurance services: paid or received by non-residents for services closely linked to insurance and pension fund operations. 0820 Workers' transfers 0821 Savings on salaries: transfers of salary savings from Tunisians working abroad and foreigners working in Tunisia (excluding those covered under item 0712). 0822 Attendance fees: settlements for profit-sharing and attendance fees. 0823 Social insurance contributions paid by employers. 0824 Pensions:

• Work accident annuities and retirement pensions (excluding those paid by insurance companies) paid by employers or social security organizations.
  0825 Fixed remuneration and salaries: fixed remuneration and salaries of individuals representing foreign entities in Tunisia and representing Tunisian entities abroad. 0826 Fees and other remuneration: fees for artists other than those hired by hotels, remuneration for athletes, etc. 0827 Fees for artists hired by hotels. 0830 Headquarters and administrative office expenses 0831 Headquarters expenses: contribution of subsidiaries, agencies, offices, and counters to the management costs of parent companies, headquarters, regional directorates, etc... 0832 Contribution of parent companies, headquarters, and regional directorates to the management costs of subsidiaries, agencies, offices, and counters, etc... 0840 Commercial and financial expenses 0841 Ancillary expenses related to foreign trade operations: representation commissions and commercial rebates, fees and profits resulting from transit trade, other fees, excluding those related to transport and insurance. 0842 Advertising and participation expenses for fairs, congresses, and exhibitions:
• Advertising and promotion of all kinds (advertising inserts, production of advertising spots...).
• Rental of stands and exhibition areas during fairs and economic, cultural... events.
  0843 Bank fees and commissions (outside of operation 0690).
  0844 Brokerage commissions and on any other type of service rendered or received.
  0845 Membership fees for an international card payment clearing system and any international financial clearing network and other payment modes. 0850 Construction and services related to major works 0851 - Expenses related to goods and services of construction companies resident in the country where construction is carried out (excluding stay expenses).
• Repatriation of balances of accounts opened abroad by these companies.
  0852 Constructions carried out abroad: receipts inherent to construction works and services related to major works carried out abroad by a resident company or group of companies. 0853 - Expenses related to goods and services of non-resident construction companies linked to a construction project carried out in Tunisia.
• Repatriation of balances of accounts opened in Tunisia by these companies.

0854 Constructions carried out in Tunisia: payments inherent to construction works and services related to major works carried out in Tunisia by a non-resident company or group of companies. 0860 Technical services (excluding those cited in chapter 0130) 0861 - Technical assistance (assembly, installation, commissioning of equipment, improvement of production systems, etc.).

• Repair, technical revision, and maintenance fees for equipment and accessory parts.
• Any technical assistance operation for improving the company's product.
  0862 - Expertise, analysis, and control of materials and products (outside of construction operations 0850).
• Contracting companies: study (engineering, civil engineering, ...), audit, public relations, market research, research and development, public opinion polling, and other consultations.
  0863 Subcontracting and processing, finishing, machining, or standard exchange fees, excluding those cited in chapter 0130.
  0870 Transfers and services of IT and information 0871 Installation and maintenance of software, computer systems, and others.
  0872 Software operating licenses.
  0873 Direct purchases/sales of software not supplied on physical media (program, computer system...).
  0874 Services provided by call centers and similar.
  0875 News agency services.
  0880 Intellectual and physical property services 0881 - Technology transfer contracts: proceeds from the sale of any element of industrial, intellectual, and physical property (invention patents, manufacturing licenses, drawings...)
• Direct purchases/sales of cinematic and audiovisual products and similar.
  0882 Manufacturing and intellectual property usage royalties:
• Periodic payments to owners of any element of industrial and intellectual property (invention patents, manufacturing licenses, drawings and models...)
• Transfer of know-how for access to any technical, scientific, commercial, or management knowledge.
• Commissions for use of research and development results for authorization to reproduce and/or distribute software, for licenses to reproduce and/or distribute audiovisual products and related...
  0883 Copyrights: performance or reproduction rights for literary, plastic, dramatic, musical works...
  0884 Purchases/sales of research and development results.
  0890 Miscellaneous services
  0891 - Settlement of telecommunications expenses (internet, telephone, telex...)
• Maintenance expenses for international communication media.
• Hosting of websites or mobile applications and subscriptions to foreign websites (freelance subcontracting platforms and educational websites...)
• Expenses related to information collection and purchase of online training services, application development tools, and software licenses.
• Rental of international telephone lines (resident call centers...)
• Voting services (voice server, SMS...)
  0892 Cinematic and audiovisual exploitation:
• Cinematic and audiovisual exploitation royalty and similar.
• Streaming service and similar.
• Broadcasting rights (films, TV series, shows, programs...)
• Film production expenses.
• Satellite exploitation rights.
  0893 Local expenses of export companies established in Tunisia charged to their foreign currency and convertible dinar accounts.
  0894 Radio and telecommunications communication expenses for ships and aircraft.
  0895 Subscriptions to newspapers and magazines including electronic ones, fees paid for affiliation to databases and international payment systems, publication of scientific articles and library and archive services (directory and online address file services, portals, and internet search and