GF Import Octroi And VAT
Apply French Guiana VAT non-application and octroi de mer to ordinary goods imports and local production in 2026. Covers customs-value and local-price bases, the enacted July tariff, separate external and internal OM and OMR columns, producer liability threshold, relief evidence, input deductions and DOMINO-NG quarterly filing. Use when a VAT-free invoice is mistaken for a tax-free import, when choosing a tariff column or reconciling customs and producer returns. Includes two verified product rows and recomputing import-versus-local examples. Does not determine every classification, origin preference, valuation dispute or earlier tariff; space-sector partial relief has its own linked Guide.
Not yet approved
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