French Guiana goods-import reference for businesses and other importers using the July 2026 territorial octroi de mer tariff. Distinguishes VAT non-application from external and regional octroi, explains customs-value calculations and separates import rates from local-production rates. Includes verified tariff examples, evidence needed before claiming exemptions, and the date boundary for the revised tariff. Covers goods rather than services, and does not determine customs classification, origin preferences, valuation adjustments or every relief. This source-cited draft requires independent review and transaction-specific confirmation before a customs declaration is filed.
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Accountant-authored. Written and published by Ryan Duguid, an accountant approved on OpenAccountants. Their licence number is not on file. Their registration is in Australia; this skill covers GF. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
If you are an AI assistant using this skill for French Guiana: goods imports, octroi de mer and VAT (GF): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
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| Code and goods | Import OM | Import OMR | Internal OM | Internal OMR |
|---|---|---|---|---|
| 0101 21 00: live pure-bred breeding horses | 2% | 3% | 2% | 3% |
| 0105 11 11: female breeding/multiplication chicks of laying breeds, within the heading's weight conditions | 7% | 3% | 0% | 1% |
French customs states that VAT is not applicable in Guyane, while imports are within external octroi de mer regardless of provenance, subject to exemptions. Regional octroi shares its base. The base is customs value; liability arises on entry or release for consumption following a suspensive regime, and assessment is on the customs declaration. An invoice without VAT therefore does not establish a tax-free import. Customs import guidance.
This Guide uses the enacted AP-2026-47 tariff effective 1 July 2026, article 4. Earlier transactions require the earlier schedule. Article 1 replaces the tariff annex previously amended in January 2026; article 2 leaves the framework's other provisions unchanged. Deliberation, pages 2–3.
The annex separates external taxation (imports) from internal taxation (local production), each with separate octroi and regional-octroi columns. These are not interchangeable. Physical PDF page 5, labelled tariff page 2 of 198, gives:
| Code and goods | Import OM | Import OMR | Internal OM | Internal OMR |
|---|---|---|---|---|
| 0101 21 00: live pure-bred breeding horses | 2% | 3% | 2% | 3% |
| 0105 11 11: female breeding/multiplication chicks of laying breeds, within the heading's weight conditions | 7% | 3% | 0% | 1% |
Enacted tariff annex, physical page 5. These are classification-specific examples, not general animal or agricultural rates. The internal figures illustrate why choosing the column matters; they do not establish whether a producer is liable or exempt.
Assume a confirmed customs value of €10,000, the stated code, and no exemption:
The customs-value base and same-base treatment come from customs guidance; the rates come from the July tariff. Examples assume all classification conditions have been proved and exclude other charges.
Do not price goods using the historic average rates on older customs summaries. The operative product row and any valid relief control the result. CTG lists production and non-production activity annexes with different effective dates, plus a distinct space-sector regime from August 2026. Check the applicable annex rather than inferring eligibility from an industry label. CTG index.
Article 3 of AP-2026-47 preserves relevant exemption treatment following a simple nomenclature update only for corresponding products, pending a new local deliberation; it does not permit changing the nature or destination of goods. Document any code correspondence. Deliberation, pages 2–3.
Confirm the transaction date, external column, exact code, customs value and both levies. Retain the enacted schedule and any exemption evidence with the declaration. Do not use the example as a binding classification ruling.
Source-cited draft awaiting independent review. Services, income taxes, full exemption procedures, local-production liability, penalties, origin and valuation disputes are outside scope. The complete post-July amendment chain has not been independently reviewed. VAT code recodification and precise invoice wording require separate current-law verification.
Contributed by Ryan Duguid.
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