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TERMS & CONDITIONS
OF
STAY FOR
YACHT
The basic laws applied in the French Antilles are the same as
in metropolitan France, with a few local particularities related
to the system of taxation.
Temporary Admission
TA = 18 months
At the expiration of this delay, the pleasure
vessel must have received a different custom destination (re-exportation,
release to
the market). The
notion of interruption of the delay of the stay is abolished. The general
dispositions of the proceeding preview only in the case of non utilization and
at the demand of the owner, the prolongation of the duration of the validity of
the same period from case to case.
At demand of the party, a prolongation of the
delay of the stay is also possible, if exceptional circumstances justifying it,
in view of permitting the continuation of the utilization that motivated the
temporary admission. This
stay must be a tourist visit.
As soon as the perspon in charge
of the boat is employed or works on land s/he becomes a resident
and is responsible for paying local taxes.
If the boat is being
used for work purposes it enters the category of commercial boat
and must be in line with all regulations thereby coming into effect. An
extension of T.A. may be granted by Customs officials upon written
proof of necessity (for example, the need for essential work to
be done on the boat, owner seriously ill, etc...) Conditions for exemption or suspension of local taxes
: Change of residence :
A boat may be included as part of a change
of residence. The owner must present the Customs office with a change
of residence certificate issued by the mayor's office in the town
of his/her former residence. Any such boat exempt from Octroi de
Mer may not be put up for sale in the new location until after a
period of delay (specified on the navigation title, i.e., the document
showing registration with Affaires Maritimes) and under certain
conditions. Customs deposit :
Boats immobilized in a French overseas department and owned by
non-residents who will soon be departing may be placed in bond for
the duration of the owners' absence/period of non-use. The owner
must deposit the boat's passport and the certificate of (national)
registry or the navigation title showing registration with Affaires
Maritimes at the navigation department of the Customs office. Presentation
of the transport document as proof of future departure from the
department is also recommended.
The duration of the Customs deposit is not included in the TA
delay.
Use of a boat in Customs deposit, including living on board,
is not permitted.
Reminders
- VAT is collected
at the usual rate of 8.5%. Because this tax is collected only
once for each item of merchandise, it will not be collected in the
French overseas departments if it has already been paid in metropolitan
France. (However, the difference between the two rates will not
be reimbursed).
- The Octroi
de Mer tax is at 7% in the 2
departments and the free movement of goods and merchandise is subsequently
possible.
Exemptions from Octroi de Mer :
- yachts being used for tourist rental that are exempt from Octroi
de Mer in Guadeloupe and therefore must remain based there (although
they may make trips to Martinique);
- yachts registered in St. Barthelemy and St. Martin that are
not permitted to enter the waters of the French territories unless
they have paid local taxes.
The rate of Octroi de Mer is 5% for sport boats no heavier than
100 kg that are headed for accredited sailing clubs, under certain
conditions. There is no Octroi de Mer tax in the free ports of St.
Barthelemy and St. Martin.
- In addition to VAT and Octroi de Mer, there is an additional
tax of 2,5% in Martinique and Guadeloupe for vessels not being
used for tourism.
