In polyamide 12 tube extrusion, calibration is the key step of the process that affects the subsequent mechanical properties. In previous work it has been shown that according to the calibration conditions, a very oriented skin layer may be created, which has been correlated to an important decrease of elongation at break. In the present paper we develop a thermomechanical model which consists of two parts: a viscoelastic mechanical model for the calculation of stresses and a thermal model for the determination of the temperature field. Three types of inputs are necessary: processing parameters, material data (e. g., crystallization kinetics and rheology in the melt, the solid state and the transition zone) and heat transfer coefficients to describe the heat exchanges along the extrusion line. The model allows us to propose a physical interpretation of the oriented layer. During cooling high axial stresses are frozen in the first solidified layers. They induce a plastic deformation of the polymer leading to a high level of orientation in the outer zones.