Merchants authorized by Guadeloupe or Martinique customs will be able to sell duty-free to cruise tourists.
The "tax-free sales to cruise passengers" scheme is an experimental system of tax-free sales (dock dues, VAT and excise duties) by approved vendors in the communes of Guadeloupe and Martinique hosting cruise ships.
It came into force on February 8, 2024 and will run until December 31, 2026.
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 system is provided for in articles 41bis to 41nonies of law no. 2004-639 on dock dues, and decree no. 2024-89 of February 7, 2024 sets out the list of communes in Guadeloupe and Martinique where the system can be deployed, as they host cruise ships:
- 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.
Under what conditions can a retailer sell duty-free in Guadeloupe and Martinique ?
- The trader must have been authorized by the Guadeloupe or Martinique customs authorities.
- Sales must take place in municipalities hosting cruise ships
- Sales must be made to tourists cruising in these territories.
needs of a private individual, given their nature or quantity.
What are the conditions for becoming an authorized dealer ?
Authorized vendors are merchants authorized by the customs administration to carry out duty-free sales within the territory of one of the municipalities concerned.
- Be registered in the national register of companies
- A customs and tax management system to track eligible operations
- Demonstrate financial solvency
- Have not committed any serious or repeated customs or tax offences, or any serious criminal offences related to the company's business activities
Authorization is granted until December 31st of the current year. It is renewed each year by tacit agreement, unless terminated by the vendor.
Authorization may be revoked if the customs authorities find that one of the conditions for obtaining authorization is no longer met (notably the seller's insolvency or criminal conviction), or if the seller fails to meet his or her invoicing or sales summary obligations.
What are the authorized seller's obligations ?
1.Draw up an invoice for each eligible operation. Invoices must include the following compulsory information :
- Seller's name and address
- Date of operation
- Type, unit price and quantity of items sold
- Amount in euros, total excluding tax
- HT sales regime - cruise tourist" label
2.Give a copy of the invoice to the cruise passenger
3.Every calendar quarter, submit two summary statements to the relevant customs office:
- A sales summary statement
- A summary statement of deliveries and imports of goods intended for eligible operations
(e.g. invoices, copies of proof of address).
What documents do I need from a cruise passenger ?
For each eligible operation, the cruise passenger 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 residing outside France: proof of residence abroad.
What dock dues am I exempt from ?
Exemption from dock dues
Several operations (sales, deliveries and imports) are exempt from dock dues and regional dock
dues:
- Direct sales by authorized dealers to cruise lines
- Goods you import for sale to cruise tourists (under certain conditions)
- Goods imported by your suppliers and intended for cruise tourists
- Deliveries of goods by your suppliers to cruise tourists
- Deliveries of these goods by your suppliers' suppliers
In order for the delivery or import of goods to qualify for exemption from dock dues and regional dock dues, the authorized seller or his supplier must draw up a certificate endorsed by the relevant customs department certifying that the goods are intended for tax-free sale.
Exemption from dock dues is subject to an annual quota for each authorized seller and supplier.
The annual dock dues exemption quota is set by the relevant customs department, on the basis of transactions carried out in the previous year.
Excise VAT exemptions on alcohol
Direct sales by authorized vendors to cruise passengers are exempt from VAT and excise duty on
alcohol.
Alcohol duty is reimbursed to the authorized seller when he certifies that excise duty has been paid on these products.
Applications for alcohol duty refunds are made to the local customs office.
Contact
Guadeloupe Customs Department
- Location: Allée Maurice-Micaux 97100 Basse-Terre
- E-mail address: dr-guadeloupe@douane.finances.gouv.fr
- Telephone: 05 90 99 45 30
Direction régionale des douanes de Martinique
- Location: Plateau Roy-Cluny 97261 Fort-de-France
- E-mail address: dr-martinique@douane.finances.gouv.fr
- Telephone: 05 96 70 72 72