Cruise tourists, travelers embarking on passenger ships and cruises, whether or not they are nationals of the European Union.
Vendors authorized by customs will be able to sell duty-free goods to tourists
Only sellers authorized by customs to make tax-exempt sales to private individuals and cruise tourists are concerned. Their suppliers and suppliers to suppliers will also be exempt.
No, only in the following municipalities :
- in Guadeloupe: the communes of Basse-Terre, Deshaies, Pointe-à-Pitre, Saint-Louis and Terre-de-Haut
- in Martinique: the municipalities of Fort-de-France, Les Anses d'Arlet, Le Marin, Les Trois- Ilets and Saint-Pierre
- Meet solvency requirements and ensure proper customs and tax bookkeeping
- Not to have committed any customs or tax offence
- Provide all information needed to establish sales for the previous year (N-1) or forecast sales
- Monitoring state aid quotas for better support from the relevant customs department
- Provide a delivery or import certificate for each operation
- Invoice every sale to cruise passengers
- Keep purchase receipts and invoices for 3 years
- Accounting N-1
- Sales declaration or any other document enabling projected sales to be established
- Drawing up a certificate of importation or delivery under exemption
- Produce quarterly summary statements of sales and/or deliveries
Presentation of a valid ticket in your name
- Presentation of a valid identity document (ID card or passport)
- French nationals must provide proof of regular residence outside Guadeloupe and Martinique (proof of address less than 3 months old).
The authorization will be signed by the competent regional director, after the file has been examined by the Pôles d'Action Économique (PAE) of each of the regional departments concerned (Guadeloupe or Martinique).
Find contact details for the Pôles d'Action Économique
No. Authorization is tacitly renewed unless the vendor gives notice or withdraws it for failure to comply with the conditions under which it was obtained.
The exemption applies to dock dues, alcohol taxes and VAT.
Yes, with the exception of the following products:
- manufactured tobacco ;
- goods prohibited from leaving Guadeloupe or Martinique;
- goods which, given their nature or the quantities delivered, are not intended for a private individual's own needs.
Authorized vendors are not required to have a head office or an establishment in one of the ten communes where the system can be deployed. They must, however, meet all the conditions required to become an authorized vendor. However, HT sales must take place in one of the 10 municipalities listed above.
You must keep all supporting documents requested from your cruise customers, in paper or digital form, for 3 years.
Each time you import or deliver products, you must inform the customs authorities, who authorize the operation.
Yes, you must keep separate accounts for your sales, excluding VAT and including VAT.
Every quarter, you must provide your managing customs office with a statement of deliveries and imports received, as well as sales made excluding VAT.
Customs will carry out spot checks on cruise tourists to ensure that products have not remained in Guadeloupe or Martinique. You may also be subject to checks on your HT operations, to verify their conformity.
The sale of alcoholic beverages is subject to VAT, and you can then claim a refund of excise duty on presentation of supporting documents to your customs office. Reimbursement is requested from the customs office via the "RDT" application.