VERSION FRANCAISE

What is dock dues ? How is it applied in Martinique and Guadeloupe ?

Dock dues are a specific tax applied in overseas departments such as Martinique and Guadeloupe.
Dock dues are used to :

• Supporting the local economy: dock dues are used to finance development projects, new infrastructures and public services.
• Protecting local production: dock dues can also be used to protect local production by applying different rates for local products and products imported into Martinique and Guadeloupe.

Dock dues apply to :

• Importing goods: When you buy a product imported into an overseas department such as Guadeloupe or Martinique, you pay an additional tax known as octroi de mer.
• Delivery of goods designed by local producers: Companies producing goods in these territories can also pay the local dock dues tax when they sell their products.

Under what conditions can cruise tourists buy tax-free goods in Guadeloupe and Martinique ?

1. The sale must take place with a vendor approved by the customs administration.
2. The cruiser must not have his domicile or residence established on the territory of Martinique or Guadeloupe.
3. The goods covered by the exempt sale must be carried by cruise tourists in their personal luggage.

What documents must the cruise tourist present to the "authorized seller" ?

For each eligible operation, the cruise tourist must present the following supporting documents :

• A valid ticket issued in your name by a cruise line
• A document proving regular residence outside the territory of Guadeloupe and Martinique

Depending on the nationality and place of residence of the cruise tourist, different documents are
required :

• For foreign nationals: a valid identity document;
• For French nationals residing in France outside Martinique or Guadeloupe: proof of address less than three months old (EDF bill, tax notice);
• For French nationals living outside France: proof of residence abroad.

What are your obligations as a cruise tourist ?

In addition to presenting the necessary supporting documents, the cruise tourist who has made a duty-free purchase must be able to present the duty-free invoice from the authorized vendor and the goods at the request of the customs service (e.g. boarding during a stopover), and must transport the goods out of the territory of Martinique or Guadeloupe himself, in his personal luggage and without the intervention of a third party.

What exactly is tax-free sales ?

Sellers who have been approved by customs will be authorized to sell to individuals on a tourist cruise to Martinique or Guadeloupe.
This scheme, set up as part of the dock dues law, aims to stimulate local economic activity in Guadeloupe and Martinique while offering benefits to tourists.

This system was set up by law N) 2004-639 of July 02, 2004, known as the "octroi de mer" law, specifically in its articles 41 bis to 41 nonies and by decree n°2024-89 of February 07, 2024 which fixes the list of communes in Martinique and Guadeloupe where the system can be deployed :

This decree sets out the list of communes in Martinique and Guadeloupe where the system can be deployed:

• in Guadeloupe, the communes of Basse-Terre, Deshaies, Pointe-à-Pitre, Saint- Louis and Terre-de-Haut;
• in Martinique, the communes of Fort-de-France, Anses d'Arlet, Le Marin, Trois-Ilets and Saint-Pierre.

Which cruise ships are affected ?

Tourist cruise ships whose passengers are eligible for the scheme are those that meet the definition of passenger ships (decree no. 84-810 of August 30, 1984) :

• at least twelve passengers for mechanically propelled vessels
• at least thirty passengers for sailing vessels

Tourist cruises are defined as a sea transport service operated exclusively for leisure purposes,
complete with accommodation and other services, and at least two overnight stays on board.

What taxes are waived on goods sold to cruise tourists ?

Goods sold to cruise tourists are exempt from octroi de mer, a local tax specific to Guadeloupe and Martinique, as well as excise duty on alcohol and VAT.
In short, exemption from dock dues in Guadeloupe and Martinique is a significant advantage for cruise tourists. It simplifies formalities and offers attractive prices, while helping to boost local trade.

Regulatory basis for duty-free sales

• Section 2 of chapter IX (articles 41 bis to 41 nonies) of law n°2004-639 of July 2, 2004 relating to dock dues.
• Decree no. 2024-89 of February 7, 2024 on the transitional tax-free sales scheme for cruise passengers