New dock dues (octroi de mer) regime in the overseas departments
The Act of 2 July 2004 replaces Act No. 92-676 of 17 July 1992, repealed on 31 July 2004. In Guadeloupe, French Guiana, Martinique and Réunion, dock dues apply to imports of goods and to supplies of goods by businesses carrying on production there (Art. 1). Rates are set by decision of the regional council (Art. 27). Producers with production turnover below €550,000 are exempt (Art. 5), and regional councils may exempt some imports and local production, with rate gaps capped by product category under Council Decision 2004/162/EC of 10 February 2004 (Arts. 28 and 29). The Act enters into force on 1 August 2004 (Art. 54).
Measure originators
European origin
EURégime de l'octroi de mer autorisé par la décision 2004/162/CE du Conseil, qui encadre les exonérations et différentiels de taux en faveur des productions locales.
No official estimate found for this measure.
Measure impact
Importers and producers in the four overseas departments pay dock dues at rates voted by each regional council; small producers (turnover below €550,000) are exempt and local production may get capped reduced rates.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel