Dock dues (octroi de mer): extractive and farming activities covered, suspension regime in Mayotte and French Guiana

Article 99 II of the 2026 Finance Act amends Law 2004-639 of 2 July 2004 on dock dues: extractive and farming activities (Article L. 311-1 of the Rural Code) count as production activities; the tax suspension regime of Article 277 A of the General Tax Code applies in Mayotte and French Guiana for dock dues and regional dock dues; goods covered by certain exemptions are defined by sector and tariff heading; a decree governs how local decisions are sent to customs and when they take effect (no later than the first day of the third month after notification); no collection fees are charged on regional dock dues. Part I of the article was struck down by the Constitutional Council.