Country analysis — Tunisia
CBAM impact on Tunisian exporters: what you need to know in 2026
Tunisia faces the highest CBAM impact relative to GDP in the entire Maghreb region. With cement facing a 104% tariff equivalent, Tunisian exporters face an urgent compliance imperative.
Last updated: March 2026
$8–10B
CBAM-affected exports
0.3%
GDP impact (highest in Maghreb)
104%
Cement tariff equivalent (without data)
>30%
Of affected sectors depends on EU exports
Trade context
Tunisia–EU trade overview
Tunisia is among the EU's most integrated Southern Mediterranean partners — the EU accounts for approximately 73% of Tunisia's total exports. This deep integration means CBAM hits Tunisia particularly hard. Tunisia exported approximately $8–10 billion in CBAM-affected goods to the EU, with cement, aluminum, and iron & steel as the primary exposed sectors.
At 0.3% of GDP, Tunisia has the highest CBAM impact relative to economic size of any Maghreb country. This is driven by the concentration of EU-dependent export sectors in precisely the product categories CBAM covers — a structural vulnerability that makes early compliance action especially important for Tunisia's economic stability.
The EU Association Agreement (in force since 1998) provides no exemption from CBAM. Tunisian exporters are fully subject to the mechanism, and their EU buyers are already beginning to price CBAM compliance into contract negotiations.
Sector analysis
CBAM-affected sectors in Tunisia
Tunisia's cement sector faces the most extreme CBAM exposure of any sector in the Maghreb — a 104% tariff equivalent that demands immediate action.
Cement
Tunisia's cement industry faces the most severe CBAM exposure of any Maghreb sector. Without actual emissions data, Tunisian cement exports face a tariff equivalent of 104% — effectively pricing them out of the EU market entirely. This is because Tunisia's electricity grid (STEG) historically has had a higher carbon intensity than some Maghreb peers, and EU default values apply punitive assumptions. With actual STEG data, the effective tariff equivalent drops dramatically. The cement companies most exposed include Carthage Cement, Ciments Artificiels Tunisiens (CAT), and facilities owned by international groups.
Iron & Steel
Tunisia's iron and steel sector faces a 25% tariff equivalent under EU defaults. This is a significant cost impact for exports to EU markets, particularly flat-rolled products and steel bars that go to French and Italian buyers. Using actual emissions data from Tunisian facilities — which use modern electric arc furnace technology in some cases — can meaningfully reduce this exposure by capturing the inherently lower emissions of electric arc production.
Aluminum
Tunisia's aluminum sector is smaller but still significantly exposed. The 14% tariff equivalent under default values reflects Tunisia's electricity-intensive aluminum production. Integration with STEG data for accurate Scope 2 reporting is essential for capturing the difference between actual grid emissions and conservative EU default assumptions.
Industrial Machinery
Tunisian industrial machinery and components exports, particularly from the Sfax and Sousse industrial zones, have indirect CBAM exposure through embedded steel and aluminum inputs. Downstream manufacturers need to track and report the embedded emissions of CBAM-covered materials used in their products, creating a compliance chain that extends beyond direct heavy industry.
Cost comparison
Tariff equivalents — Tunisia
Tunisia's cement exposure is extreme — but the saving from actual data reporting is equally large. The entire economics of EU export competitiveness depends on accurate emissions data.
| Sector | Without actual data | With actual data | Saving |
|---|---|---|---|
| Cement | 104% | 15–25% | ~80% |
| Iron & Steel | 25% | 8–12% | ~60% |
| Aluminum | 14% | 5–8% | ~45% |
Tariff equivalents based on EU carbon price of approximately €65–80/tCO2. Actual data savings depend on verified facility emissions. Default values apply EU conservative assumptions per Implementing Regulation (EU) 2023/1773.
Tunisia-specific data
STEG integration and Tunisia-specific data
STEG (Société Tunisienne de l'Électricité et du Gaz) is Tunisia's national electricity and gas utility. STEG's grid emission factor is the critical variable for calculating Scope 2 emissions for all Tunisian manufacturers using grid electricity — which covers the vast majority of cement, steel, and aluminum production.
virESG's STEG integration automatically retrieves Tunisia's actual grid emission factors, eliminating the need for manual data collection and ensuring compliance with EU verification requirements. This is particularly important for cement and aluminum producers where electricity costs — and therefore Scope 2 emissions — represent a major portion of total embedded emissions.
Without this integration, Tunisian exporters face two bad options: pay for expensive EU default values, or spend significant internal resources manually collecting and validating STEG data in the format required by the EU CBAM registry. virESG eliminates both problems.
The solution
How virESG helps Tunisian exporters
Designed for Tunisia's specific sector exposure, utility infrastructure, and verification ecosystem.
STEG Direct Integration
Automatic collection of electricity consumption and grid emission factors from STEG, eliminating manual data entry for the most important Scope 2 input. Reduces data collection burden and ensures the accuracy required by EU verification standards — critical for the cement sector where Scope 2 can represent 60–70% of total embedded emissions.
Cement sector expertise
Pre-built calculation templates for Tunisian cement production processes, including clinker production ratios and fuel mix reporting. Tunisia's cement sector is the most CBAM-exposed in the region — virESG provides the sector-specific calculation methodology needed to generate compliant, verifiable emissions data that withstands EU audit scrutiny.
EU-accredited verification with local presence
SGS Tunisia and Bureau Veritas Tunisia provide CBAM verification services at Maghreb market rates — dramatically lower than European verifiers. Our local verification partners understand Tunisian industrial operations and eliminate the need to fly in foreign auditors unfamiliar with the local context.
FAQ
Tunisia CBAM: frequently asked questions
Tunisia has the highest CBAM impact relative to GDP (0.3%) because an unusually high proportion of Tunisia's exports are in CBAM-covered categories (cement, aluminum, steel), and these sectors have high EU dependency — over 30% of production goes to EU markets. The concentration of exposure in cement — with its extreme 104% default tariff equivalent — makes Tunisia particularly vulnerable. Unlike Morocco, where non-CBAM sectors (textiles, automotive) provide diversification, Tunisia's export base is heavily weighted toward the exact categories CBAM targets.
STEG's grid emission factor for electricity is approximately 0.52–0.60 kgCO2/kWh. While this is higher than Morocco's ONEE, it is still significantly lower than the worst-case default values the EU applies when actual data is unavailable. Using actual STEG data through virESG can reduce Scope 2 emissions calculations and CBAM costs substantially — particularly for the cement sector where electricity represents a major input. Tunisia's grid is also expected to shift toward renewables over the coming years, further improving this factor.
The 104% figure means that for every €100 of cement exported, an additional €104 in CBAM certificates would be required without actual emissions data. This effectively makes Tunisian cement exports non-competitive in the EU market — no EU buyer can absorb a tariff equivalent that exceeds the product value. With actual emissions data, this drops to approximately 15–25% — still significant, but manageable and sustainable for well-run cement facilities. The difference is entirely captured by accurate emissions reporting.
As of March 2026, Tunisia does not have a government-funded CBAM compliance support program. Exporters must independently implement compliance systems. virESG works with Tunisian industry associations — including UTICA (Union Tunisienne de l'Industrie, du Commerce et de l'Artisanat) — to provide group pricing for smaller exporters and industry-wide education on CBAM requirements.
The EU importer (buyer) is legally responsible for purchasing CBAM certificates. However, non-compliance means the EU importer will face significant financial penalties — €100 per certificate not surrendered, in addition to the certificate cost itself. EU buyers will pass this back to Tunisian exporters through price renegotiations, lower purchase prices, or contract termination. The practical outcome of a Tunisian exporter not complying is that they lose their EU market access — their buyers simply switch to compliant suppliers.
Tunisia's cement exports depend on it
Tunisia's EU exports need CBAM compliance now — start your free demo
With a 104% cement tariff equivalent, every month of delay is costing Tunisian exporters money and EU market share. Get compliant in weeks, not months.
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