REGLEMENTATION ON THE IMPORTATION OF VOILIERS IN POLYNESIE
Do you want to stay temporarily in Polynesian waters with your ship?
Your ship may benefit from a temporary admission suspended from duties and taxes
The ADMISSION OF THE
Any owner or captain of a pleasure ship arriving in French Polynesia by sea from abroad must report to the papeete Port customs office in Tahiti to make a declaration of entry.
In the case of a first affected other than the island of Tahiti, it is provided by derogation that pleasure vessels be allowed to dock in one of the ports provided for in ORDER 13 July 1987.The owners or captains of vessels must then present in the gendarmerie brigade of the island to carry out the formalities of entry into Polynesian territory: customs and immigration.
The declaration of entry, made available to them within the gendarmerie brigades, is sent as soon as possible to the customs service by email, fax or postal route at the following addresses:
by post: Papeete Port Customs Office (pleasure service)
(689) 40 43 55 45.
Once these mandatory formalities have been completed, your vessel may stay in Polynesian waters free of import duties and taxes for up to 36 months, subject to compliance with the following conditions:
a.- The owner or user of the ship:
- must not be resident in French Polynesia or become resident during his stay in French Polynesia,
- must not engage in gainful activity in Polynesian territory.
b.- The ship:
- must be registered outside the customs territory of French Polynesia,
- must be owned by a natural or legal person established outside the customs territory of French Polynesia,
- not to be commercially used, loaned, leased,
- may be the subject of a reasoned on-demand sale to Customs:
- to a resident buyer: after the regulatory formalities of sale, the buyer makes the consumption,
- to a non-resident buyer: the temporary admission period is not changed.
Failure to comply with any of these conditions causes you to lose the benefit of the Temporary Admission (TA) regime for your vessel.
The benefits of the plan.
The stay of your ship under the temporary admission regime, allows you not only to use the ship without customs clearance and without paying the import duties and taxes, but to benefit from a partial exemption from duties and taxes on your diesel refuelling.
The duty-free diesel supply authorization form will be issued by simple request, by the Papeete-port office, upon presentation of your copy of the customs declaration covered by the service.
The stay under AT.
It is continuous subject to the conditions previously outlined.
Spare parts, equipment and equipment present on the ship upon entry and used for ship repair operations, benefit from the AT regime:
- their importation is carried out under the guise of an unsecured temporary admission declaration (DAUP model):
The goods concerned will be declared either at their own position or under tariff codification 99.08.00.00.
- The regularization of the latter is carried out in accordance with the customs regulations in force.
- The destruction of defective and replaced parts after repair, must, after prior authorization of the customs service, be certified by all means.
Beyond the maximum period of stay of 36 consecutive months under temporary admission, you must leave the waters of French Polynesia with your ship or clear it.
The renewal of the regime of temporary admission of a pleasure vessel for private use, can only take place after presentation to the authorities of French Polynesia, the proof of exit from the territory and the entry into a territory foreign to the Polynesia.
This provision applies to vessels already placed for temporary admission as of April 29, 2014, when Order 655 CM was issued on April 22, 2014. The period of stay already completed under the old arrangement is counted in proportion to the new deadline.
Out of the TA.
At the end of the stay under AT, three options are possible:
a.- Option 1: you leave Polynesian waters with your ship
You must file your final exit customs declaration at a foreign port with the Papeete Port customs office (essential to obtain the "exit clearance" issued by the Autonomous Port of Papeete).
In case of departure abroad from an island other than Tahiti, carry out the formalities with the gendarmerie of the last island last affected and forward as soon as possible the final declaration of exit to the customs service at the addresses Following:
- Internet: email@example.com ,
- by post: Papeete Port Customs Office (pleasure service) - BP 9006 Motu Uta - 98715 Papeete,
- (689) 40 43 55 45.
At the definitive departure from French Polynesia, you benefit, on presentation of the "clearance" exit permit previously covered by the Autonomous Port of Papeete, a total exemption from duties and customs taxes on your diesel refuelling.
The clearance permit will also justify the effective date of exit from the scheme in the case of a renewal of a temporary admission of your ship, subject to the conditions outlined above.
b.- Option 2: you want to move to French Polynesia.
Proceed to clear your ship at the Papeete Port office.
This option allows you to use your ship in French Polynesia freely and without restriction. It is aimed at people who have decided to establish their residence in French Polynesia.
c.- Option 3: you want to sell your ship to a Polynesian resident.
The seller must inform the customs department by mail of his proposed sale which will authorize the transaction after checking the regularity of the vessel's situation.
After the regulatory sales formalities, the buyer will have to pay the duties and taxes due in accordance with the common law provisions.
The customs clearance of the ships is carried out at the customs office of Papeete-port.
If you have any doubts about the regularity of your vessel's situation, or if you have any regulatory issues, you are invited to get immediately close to the Regional Customs Directorate's "business advisory unit":
- Office opening hours: 07:00 to 15:30
- Tel: (689) 40 50 55 58
- Fax: (689) 40 43 55 45
- Mail: firstname.lastname@example.org
With your assistance, you will have a review of your file and, if necessary, regularization.
You are a resident, or you want to become a resident, and you want to import your pleasure ship:
The importation of your pleasure ship will be under the customs regime of consumption.
I - What are the formalities:
A - Ships under the French flag:
Upon arrival, you will have to file a customs declaration for consumption at the Papeete-Port office (tel: 00 689 50 55 73), and pay customs duties and taxes.
B - Foreign flag ships:
As above, you will need to file a customs declaration for consumption and pay customs duties and taxes. Your ship will keep the flag letter and you will be issued a foreign ship's passport.
II - What are the fees and taxes to be paid?
See the table of taxation boats t
Rates will depend on the length of the boat and the type of engine.
- The tariff (DD) is reduced if the boat originates from a member country of the European Union, subject to the production of any documents supporting the community origin of the vessel, admitted by the customs service.
- The port toll tax is exempt for ships arriving on their own.
- For this category of boats, the TDL is due on kayaks only.
Customs duties and taxes (excluding TDL and VAT) must be applied on the VALUE of THE FCA Papeete, i.e. the value of the boat plus transport and insurance costs to Papeete.
The TDL is to be calculated on the value CAF Papeete plus the DD.
Vat is calculated on the value of THE FCA Papeete plus other duties and taxes (except TDL).
III - Change of home port:
If you request it, the change of home port is possible for only French-flagged vessels. For any request to change the home port at the Papeete-Port customs office, you must first approach the maritime affairs department, in order to register the change of port of registration (maritime district) and validated the name of the ship.