Structural reformIn effectCustoms and tradeRegional

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The Act of 2 July 2004 replaces Act No. 92-676 of 17 July 1992, repealed on 31 July 2004.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

InitiatorGVT
Brigitte Girardin
Gouvernement
🇪🇺

European origin

EU
Directive/Regulation
Décision 2004/162/CE du Conseil du 10 février 2004
Context

Régime 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.

Transposition date
1 August 2004
Amount
€550,000
Impact on public finances

No official estimate found for this measure.

Effective date
1 August 2004

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

Law number: Loi n° 2004-639 du 2 juillet 2004 relative à l'octroi de mer
Official Journal: JORF n° 153 du 3 juillet 2004

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
1 August 2004

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur au 1er août 2004 (art. 54) ; abrogation de la loi n° 92-676 à compter du 31 juillet 2004 (art. 53).
Completed
2 July 2004

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2004-639 du 2 juillet 2004, publiée au Journal officiel n° 153 du 3 juillet 2004.