πŸ‡΅πŸ‡« Import Customs & Duties: French Polynesia

Quick Facts

Duty-free threshold

$50

Packages under $50, duty free

VAT / Sales Tax

15%

CIF value + duty. TVA at 5% on most imports. Some basic goods at reduced rates.

Clearance Time

3-7 days

typical processing

Duty Rates by Category

CategoryDuty RateHS Chapter
Electronics0-10% (own tariff, not EU)85
Clothing5-30% (protective tariffs)61-62
Footwear5-30%64
Food & Beverages0-30% (protective on local products)01-24
Machinery0-5%84
Cosmetics5-20%33
Books0%49
Toys & Games5-15%95

Rates shown are for standard goods. Exact rate depends on the HS code of your item.

Customs Clearance Process

Direction des Douanes de Polynesie francaise. French overseas collectivity, NOT part of EU customs territory. Own customs tariff (0-30%). TVA (VAT) at 5% on imports (reduced from 16% in 2024 reform). CFP franc (XPF) currency, pegged to euro. Papeete port (Tahiti) handles virtually all cargo. Protective tariffs for local production (vanilla, pearls, noni).

Processing Time3-7 days
VAT Rate5% (TVA)

What to Actually Expect

French territory with its OWN customs regime, not EU. 118 islands across 4 million km2 of ocean. Papeete (Tahiti) port is modern and handles most cargo. TVA at 5% plus duties up to 30% add to costs. DHL, Chronopost, FedEx available in Papeete. Postal service via OPT PF, 1-2 weeks from France, 3-6 weeks from elsewhere. Outer islands (Marquesas, Tuamotus), add weeks for delivery. Very high cost of living. Well-organized French administrative system. Black pearl and vanilla exports are key local industries.

Required Documents

1

Commercial Invoice

Item description, quantity, value, sender and receiver details

2

Packing List

Detailed description of contents in each package

3

Customs Declaration (CN22/CN23)

Required for postal shipments

4

Air Waybill (AWB)

Generated by the carrier when booking the shipment

5

Certificate of Origin

May be required for reduced duties (FTA/preferential rates)

6

Export/Import License

For restricted goods (electronics, medicines, chemicals)

Import License Requirements

Required for firearms, pharmaceuticals, certain food products, and animals. Direction de la Biosecurite for all agricultural imports. Import quotas and licenses for many consumer goods to protect local industry.

Certificate of Origin

OCT status with EU. Standard certificates issued by Chambre de Commerce et d'Industrie de Polynesie francaise (CCIPF). Not subject to EU trade agreements.

Prohibited & Restricted Items

Prohibited

  • xNarcotics and illegal drugs
  • xExplosives and flammable materials
  • xWeapons and ammunition
  • xCounterfeit goods
  • xCounterfeit currency and documents

Restricted (permit required)

  • !Medicines and pharmaceuticals
  • !Food and beverages
  • !Plants and seeds
  • !Electronics (lithium batteries)
  • !Perfumes and cosmetics (volume limits)

Popular routes to French Polynesia

Frequently Asked Questions

What is the duty-free threshold for French Polynesia?

The duty-free (de minimis) threshold for imports into French Polynesia is $50. Goods valued below this amount are exempt from customs duties.

What is the VAT rate on imports to French Polynesia?

The VAT/tax rate on imports to French Polynesia is 15%. VAT applies to: CIF value + duty. TVA at 5% on most imports. Some basic goods at reduced rates.

How long does customs clearance take in French Polynesia?

Typical customs clearance in French Polynesia takes 3-7 days. Express shipments usually clear faster.

What documents are needed to import into French Polynesia?

To import into French Polynesia, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.

What items are prohibited from import into French Polynesia?

French Polynesia prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.