{"id":1048,"date":"2024-12-05T21:59:47","date_gmt":"2024-12-05T20:59:47","guid":{"rendered":"https:\/\/www.service-public.pf\/douane\/?page_id=1048"},"modified":"2026-07-03T23:06:20","modified_gmt":"2026-07-03T22:06:20","slug":"jutilise-un-bordereau-de-vente-en-detaxe","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/douane\/particuliers\/jutilise-un-bordereau-de-vente-en-detaxe\/","title":{"rendered":"J\u2019utilise un bordereau de vente en d\u00e9taxe"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:right center;--awb-background-repeat:repeat-y;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:15px;--awb-padding-right:100px;--awb-padding-bottom:75px;--awb-padding-left:100px;--awb-padding-right-medium:2rem;--awb-padding-left-medium:2rem;--awb-margin-top:0px;--awb-background-color:rgba(169,183,222,0.67);--awb-background-image:url(&quot;https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/MOTIF-592x1024.png&quot;);--awb-background-size:600px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:44px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><nav class=\"fusion-breadcrumbs fusion-breadcrumbs-1\" style=\"--awb-font-size:12px;--awb-text-hover-color:var(--awb-color4);--awb-text-color:var(--awb-color2);--awb-breadcrumb-sep:&#039;\/&#039;;\" aria-label=\"Breadcrumb\"><ol class=\"awb-breadcrumb-list\"><li class=\"fusion-breadcrumb-item awb-breadcrumb-sep awb-home\" ><a href=\"https:\/\/www.service-public.pf\/douane\" class=\"fusion-breadcrumb-link\"><span >Home<\/span><\/a><\/li><\/ol><\/nav><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:1;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:1;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:49px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-content-alignment:center;--awb-font-size:40px;--awb-line-height:1;--awb-text-color:var(--awb-color2);--awb-margin-bottom:25px;\"><h2 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 42;line-height: 1;text-align: center\" data-fontsize=\"42\" data-lineheight=\"42px\">J\u2019utilise un bordereau de vente en d\u00e9taxe<\/h2>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Les personnes concern\u00e9es<\/h3><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:3.84%;--awb-spacing-left-small:3.84%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 sep-underline sep-solid fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-sep-color:var(--awb-color4);\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Le vendeur<\/h4><\/div><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>Tout commer\u00e7ant, dont les ventes au d\u00e9tail au magasin sont assujetties \u00e0 la TVA, peut accorder \u00e0 son client le b\u00e9n\u00e9fice du r\u00e9gime des ventes hors taxes sous couvert d\u2019un bordereau de vente \u00e0 l\u2019exportation.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:3.84%;--awb-spacing-left-small:3.84%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 sep-underline sep-solid fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-sep-color:var(--awb-color4);\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">L&rsquo;acheteur<\/h4><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:0px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>Le b\u00e9n\u00e9fice de cette proc\u00e9dure peut \u00eatre accord\u00e9 \u00e0 toute personne \u00e2g\u00e9e de 15 ans au moins (article A. 431-2 du code des douanes de Polyn\u00e9sie fran\u00e7aise), r\u00e9sidant de mani\u00e8re permanente hors de la Polyn\u00e9sie fran\u00e7aise et qui vient s\u00e9journer en Polyn\u00e9sie fran\u00e7aise pendant une dur\u00e9e inf\u00e9rieure \u00e0 6 mois.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:0px;--awb-margin-bottom:10px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color)\">Ne peuvent donc b\u00e9n\u00e9ficier du r\u00e9gime (article A. 431-3 du code des douanes de Polyn\u00e9sie fran\u00e7aise) :<\/span><\/p>\n<\/div><ul style=\"--awb-margin-top:0px;--awb-margin-bottom:40px;--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;--awb-circlecolor:var(--awb-color2);--awb-circle-yes-font-size:12.32px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">les personnes r\u00e9sidant en Polyn\u00e9sie fran\u00e7aise et quittant d\u00e9finitivement le territoire ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">les r\u00e9sidents effectuant un voyage international au d\u00e9part de la Polyn\u00e9sie fran\u00e7aise ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">les personnes revenues en Polyn\u00e9sie fran\u00e7aise pour s\u2019y r\u00e9installer ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">les \u00e9tudiants et stagiaires s\u00e9journant plus de six mois par an en Polyn\u00e9sie fran\u00e7aise.<\/div><\/li><\/ul><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Les marchandises concern\u00e9es<\/h3><\/div><div class=\"fusion-text fusion-text-5 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:0px;--awb-margin-bottom:10px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>Le r\u00e9gime de vente sous couvert des bordereaux de vente \u00e0 l\u2019exportation concerne toutes marchandises, d\u2019une valeur globale minimale de 5 000 FCP par bordereau, \u00e0 l\u2019exclusion de celles reprises \u00e0 l\u2019article A. 431-5 du code des douanes de Polyn\u00e9sie fran\u00e7aise, telles que :<\/p>\n<\/div><ul style=\"--awb-margin-top:0px;--awb-margin-bottom:40px;--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;--awb-circlecolor:var(--awb-color2);--awb-circle-yes-font-size:12.32px;\" class=\"fusion-checklist fusion-checklist-2 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Les marchandises dont la vente pr\u00e9sente, par leur nature ou leur quantit\u00e9, le caract\u00e8re d\u2019un approvisionnement commercial pour l\u2019acheteur. Le caract\u00e8re commercial ne doit \u00eatre retenu qu\u2019au del\u00e0 de dix unit\u00e9s d\u2019un m\u00eame article, sauf cas particulier li\u00e9 \u00e0 la nature de la marchandise ;<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Les produits consommables (aliments et boissons, tabacs) ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Les biens soumis \u00e0 certaines formalit\u00e9s particuli\u00e8res (marchandises prohib\u00e9es, stup\u00e9fiants, armes, perles et pierres pr\u00e9cieuses non mont\u00e9es, moyens de transport \u00e0 usage priv\u00e9, biens culturels et timbres-poste, etc.).<\/div><\/li><\/ul><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Les formalit\u00e9s<\/h3><\/div><div class=\"fusion-text fusion-text-6 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:0px;--awb-margin-bottom:30px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>La proc\u00e9dure de bordereau de vente \u00e0 l\u2019exportation n&rsquo;est pas une obligation faite au vendeur, qui en est le seul d\u00e9cideur.<\/p>\n<p>En cas de vente sous cette proc\u00e9dure, le bordereau de vente est sign\u00e9 par les deux parties, vendeur et acheteur, qui sont tenus aux obligations suivantes :<\/p>\n<\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Les obligations du vendeur<\/h4><\/div><ul style=\"--awb-margin-top:0px;--awb-margin-bottom:40px;--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;--awb-circlecolor:var(--awb-color2);--awb-circle-yes-font-size:12.32px;\" class=\"fusion-checklist fusion-checklist-3 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>V\u00e9rifier la qualit\u00e9 de non r\u00e9sident de l\u2019acheteur \u00e0 partir des pi\u00e8ces justificatives officielles telles que passeport, carte d\u2019identit\u00e9 ou de s\u00e9jour, billet d\u2019avion \u2026 ;<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Informer l\u2019acheteur de la proc\u00e9dure \u00e0 suivre, des sanctions \u00e9ventuelles en cas d\u2019irr\u00e9gularit\u00e9s, et du prix r\u00e9el d\u2019acquisition du bien ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>\u00c9tablir et signer les quatre exemplaires du bordereau:<\/p>\n<ul>\n<li>exemplaire 1 : destin\u00e9 au vendeur;<\/li>\n<li>exemplaire 2 : destin\u00e9 \u00e0 \u00eatre renvoy\u00e9 au vendeur apr\u00e8s visa par la douane;<\/li>\n<li>exemplaire 3 : destin\u00e9 au service des douanes;<\/li>\n<li>exemplaire 4 : destin\u00e9 \u00e0 l&rsquo;acheteur.<\/li>\n<\/ul>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Mentionner de mani\u00e8re pr\u00e9cise et lisible, la nature et le nombre exact de produits vendus, afin de permettre leur identification par la douane.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Remettre \u00e0 l&rsquo;acheteur une enveloppe affranchie portant l&rsquo;adresse du magasin, pour le retour de l&rsquo;exemplaire n\u00b02 vis\u00e9 par l&rsquo;acheteur au moyen de l&rsquo;horodateur.<\/div><\/li><\/ul><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Les obligations de l&rsquo;acheteur<\/h4><\/div><ul style=\"--awb-margin-top:0px;--awb-margin-bottom:20px;--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;--awb-circlecolor:var(--awb-color2);--awb-circle-yes-font-size:12.32px;\" class=\"fusion-checklist fusion-checklist-4 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Pr\u00e9sence obligatoire lors de l\u2019\u00e9tablissement du bordereau de vente ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Justifier sa qualit\u00e9 de r\u00e9sident permanent hors de la Polyn\u00e9sie fran\u00e7aise ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Signer l&rsquo;engagement figurant au cadre D du bordereau concernant l&rsquo;accomplissement des formalit\u00e9s :<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Pr\u00e9senter lui-m\u00eame, avant l&rsquo;expiration d&rsquo;un d\u00e9lai de 6 mois \u00e0 compter de la date des achats, simultan\u00e9ment les marchandises et les bordereaux de d\u00e9taxe, au visa du bureau de douane de sortie du territoire ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Renvoyer au vendeur l&rsquo;exemplaire n\u00b02 et conserver l&rsquo;exemplaire n\u00b04, tous deux vis\u00e9s au moyen de l&rsquo;horodateur ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Transporter lui-m\u00eame hors du territoire, les marchandises d\u00e9tax\u00e9es.<\/div><\/li><\/ul><div class=\"fusion-text fusion-text-7 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:0px;--awb-margin-bottom:30px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>Le non respect d\u2019une de ces conditions entra\u00eene le refus du visa par le service des douanes. L\u2019interm\u00e9diaire d\u2019un tiers n\u2019est pas admis. L\u2019exp\u00e9dition par un transitaire, par fret, par poste est donc proscrite.<\/p>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_6 1_6 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:25px;--awb-padding-bottom:25px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-width-large:16.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:10.368%;--awb-width-medium:20%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:8.64%;--awb-width-small:25%;--awb-order-small:0;--awb-spacing-right-small:0%;--awb-spacing-left-small:6.912%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"56\" height=\"56\" title=\"Groupe 201\" src=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/11\/Groupe-201.png\" alt class=\"img-responsive wp-image-406\"\/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_5_6 5_6 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:20px;--awb-padding-right:35px;--awb-padding-bottom:20px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-width-large:83.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.0736%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:80%;--awb-order-medium:0;--awb-spacing-right-medium:2.16%;--awb-spacing-left-medium:0%;--awb-width-small:75%;--awb-order-small:0;--awb-spacing-right-small:2.304%;--awb-spacing-left-small:0%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Cas particulier<\/h3><\/div><div class=\"fusion-text fusion-text-8 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Si un bordereau de vente a \u00e9t\u00e9 d\u00e9livr\u00e9 \u00e0 tort par le vendeur (proc\u00e9dure non applicable), l\u2019exportation peut \u00eatre r\u00e9gularis\u00e9e par recours \u00e0 la proc\u00e9dure d\u2019exportation de droit commun.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:40px;--awb-margin-bottom:20px;--awb-margin-top-small:40px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">La nouvelle proc\u00e9dure de visa des bordereau de vente \u00e0 l&rsquo;exportation<\/h3><\/div><div class=\"fusion-text fusion-text-9 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:0px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>Le visa des bordereaux de vente \u00e0 l&rsquo;exportation est effectu\u00e9 par le voyageur au moyen de l&rsquo;horodateur dispos\u00e9 en zone de d\u00e9part international. T\u00e9l\u00e9charger<span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\"> la fiche d&rsquo;information pour voyageur non r\u00e9sident en bas de page.<\/span><\/p>\n<\/div><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Cas particuliers<\/h3><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:60px;--awb-padding-left:60px;--awb-bg-image:url(&#039;https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2025\/01\/Design_sans_titre-removebg-preview-1024x23.png&#039;);--awb-bg-position:center bottom;--awb-bg-repeat:repeat-x;--awb-bg-size:1000px;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:2;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:2;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-block fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2025\/01\/Design_sans_titre-removebg-preview-1024x23.png\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder\" aria-label=\"Design Sans Titre Removebg Preview\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271024%27%20height%3D%2723%27%20viewBox%3D%270%200%201024%2023%27%3E%3Crect%20width%3D%271024%27%20height%3D%2723%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:40px;--awb-padding-right:60px;--awb-padding-bottom:25px;--awb-padding-left:60px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-image:url(&#039;https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/MOTIF-1-150x150.png&#039;);--awb-bg-position:right center;--awb-bg-size:contain;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:3;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:3;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/MOTIF-1-150x150.png\"><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-font-size:25px;\"><h2 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;font-size:1em;\">Contacter le service<\/h2><\/div><div class=\"fusion-title title fusion-title-12 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:10px;--awb-margin-right:15px;--awb-margin-bottom:20px;--awb-margin-left:15px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-font-size:15px;\"><h4 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;font-size:1em;\">Les voyageurs quittant la Polyn\u00e9sie fran\u00e7aise \u00e0 bord de navires de plaisance ayant comme derni\u00e8re escale le port de Papeete, doivent se pr\u00e9senter au bureau de douane de Papeete port.<\/h4><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:15px;--awb-padding-right:30px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:15px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:19.2%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:19.2%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:0%;--awb-spacing-left-small:19.2%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row\"><div class=\"fusion-image-element\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:10px;--awb-max-width:40px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\"><img decoding=\"async\" width=\"56\" height=\"56\" title=\"Mobile\" src=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/Mobile.png\" alt class=\"img-responsive wp-image-1616\"\/><\/span><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:10px;--awb-margin-left:20px;--awb-text-font-family:&quot;marianne-regular&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Par t\u00e9l\u00e9phone<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:15px;--awb-padding-right:30px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:0px;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:15px;--awb-spacing-right-large:19.2%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:19.2%;--awb-spacing-left-medium:0%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:19.2%;--awb-spacing-left-small:0%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row\"><div class=\"fusion-image-element\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:10px;--awb-max-width:40px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-none\"><img decoding=\"async\" width=\"56\" height=\"56\" title=\"Mail\" src=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/Mail.png\" alt class=\"img-responsive wp-image-1615\"\/><\/span><\/div><div class=\"fusion-text fusion-text-11\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:10px;--awb-margin-left:20px;--awb-text-font-family:&quot;marianne-regular&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Par email<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:15px;--awb-padding-right:30px;--awb-padding-bottom:15px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-top:0px;--awb-border-right:0px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:19.2%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:19.2%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:0%;--awb-spacing-left-small:19.2%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-block\"><div class=\"fusion-text fusion-text-12 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:&quot;marianne-regular&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><strong>Appelez-nous au num\u00e9ro :<\/strong><\/p>\n<\/div><div class=\"fusion-text fusion-text-13 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:&quot;marianne-light&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><a href=\"tel:+68940505536\">+689 40 50 55 36<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:15px;--awb-padding-right:30px;--awb-padding-bottom:15px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-top:0px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:19.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:19.2%;--awb-spacing-left-medium:0%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:19.2%;--awb-spacing-left-small:0%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-block\"><div class=\"fusion-text fusion-text-14 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:&quot;marianne-regular&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><strong>\u00c9crivez-nous sur l&rsquo;adresse :<\/strong><\/p>\n<\/div><div class=\"fusion-text fusion-text-15 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:&quot;marianne-light&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><a href=\"mailto:papeete-port@douane.finances.gouv.fr\">papeete-port@douane.finances.gouv.fr<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:33.9983px;--awb-padding-top-small:0px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:4;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:4;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-16 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:0px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>Les bordereaux de d\u00e9taxe des voyageurs quittant la Polyn\u00e9sie fran\u00e7aise \u00e0 bord de navires de plaisance ayant comme derni\u00e8re escale un port autre que celui de Papeete, sont trait\u00e9s selon la proc\u00e9dure de r\u00e9gularisation pr\u00e9vue au point 6-2.<\/p>\n<p>S\u2019agissant du cas particulier des navires de croisi\u00e8res, navires \u00e9cole et navires militaires, dont le port de Papeete est la derni\u00e8re escale en Polyn\u00e9sie fran\u00e7aise, le visa est effectu\u00e9 par le service de la BSE de Papeete-Port avant le d\u00e9part du navire.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:60px;--awb-padding-left:60px;--awb-bg-image:url(&#039;https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2025\/01\/Design_sans_titre-removebg-preview-1024x23.png&#039;);--awb-bg-position:center bottom;--awb-bg-repeat:repeat-x;--awb-bg-size:1000px;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:5;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:5;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-block fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2025\/01\/Design_sans_titre-removebg-preview-1024x23.png\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder\" aria-label=\"Design Sans Titre Removebg Preview\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271024%27%20height%3D%2723%27%20viewBox%3D%270%200%201024%2023%27%3E%3Crect%20width%3D%271024%27%20height%3D%2723%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:40px;--awb-padding-right:60px;--awb-padding-bottom:25px;--awb-padding-left:60px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-image:url(&#039;https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/MOTIF-1-150x150.png&#039;);--awb-bg-position:right center;--awb-bg-size:contain;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:6;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:6;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/MOTIF-1-150x150.png\"><div class=\"fusion-title title fusion-title-13 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-font-size:25px;\"><h2 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;font-size:1em;\">Contacter le service<\/h2><\/div><div class=\"fusion-title title fusion-title-14 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:10px;--awb-margin-right:15px;--awb-margin-bottom:20px;--awb-margin-left:15px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-font-size:15px;\"><h4 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;font-size:1em;\">Afin de permettre la programmation des interventions de cette brigade, les agents maritimes des navires concern\u00e9s doivent informer le service de la BSE de Papeete suffisamment t\u00f4t de la date de d\u00e9part des navires<\/h4><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-8 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:15px;--awb-padding-right:30px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:15px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:19.2%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:19.2%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:0%;--awb-spacing-left-small:19.2%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row\"><div class=\"fusion-image-element\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:10px;--awb-max-width:40px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-none\"><img decoding=\"async\" width=\"56\" height=\"56\" title=\"Mobile\" src=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/Mobile.png\" alt class=\"img-responsive wp-image-1616\"\/><\/span><\/div><div class=\"fusion-text fusion-text-17\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:10px;--awb-margin-left:20px;--awb-text-font-family:&quot;marianne-regular&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Par t\u00e9l\u00e9phone<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-9 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:15px;--awb-padding-right:30px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:0px;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:15px;--awb-spacing-right-large:19.2%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:19.2%;--awb-spacing-left-medium:0%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:19.2%;--awb-spacing-left-small:0%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row\"><div class=\"fusion-image-element\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:10px;--awb-max-width:40px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-none\"><img decoding=\"async\" width=\"56\" height=\"56\" title=\"Mail\" src=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/Mail.png\" alt class=\"img-responsive wp-image-1615\"\/><\/span><\/div><div class=\"fusion-text fusion-text-18\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:10px;--awb-margin-left:20px;--awb-text-font-family:&quot;marianne-regular&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Par email<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-10 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:15px;--awb-padding-right:30px;--awb-padding-bottom:15px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-top:0px;--awb-border-right:0px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:19.2%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:19.2%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:0%;--awb-spacing-left-small:19.2%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-block\"><div class=\"fusion-text fusion-text-19 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:&quot;marianne-regular&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><strong>Appelez-nous au num\u00e9ro :<\/strong><\/p>\n<\/div><div class=\"fusion-text fusion-text-20 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:&quot;marianne-light&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><a href=\"tel:+68940505618\">+689 40 50 56 18<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-11 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:15px;--awb-padding-right:30px;--awb-padding-bottom:15px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-top:0px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:19.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:19.2%;--awb-spacing-left-medium:0%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:19.2%;--awb-spacing-left-small:0%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-block\"><div class=\"fusion-text fusion-text-21 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:&quot;marianne-regular&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><strong>\u00c9crivez-nous sur l&rsquo;adresse :<\/strong><\/p>\n<\/div><div class=\"fusion-text fusion-text-22 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:&quot;marianne-light&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><a href=\"mailto:papeete-bse@douane.finances.gouv.fr\">papeete-bse@douane.finances.gouv.fr <\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:7;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:7;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-15 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:40px;--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">La r\u00e9gularisation \u00e0 posteriori<\/h3><\/div><div class=\"fusion-text fusion-text-23 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:0px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>Les conditions de r\u00e9gularisation a posteriori des bordereaux de ventes \u00e0 l\u2019exportation sont pr\u00e9vues \u00e0 l\u2019article 7 de l\u2019arr\u00eat\u00e9 n\u00b01175CM du 27 octobre 1997, modifi\u00e9. Cette r\u00e9gularisation rev\u00eat un caract\u00e8re exceptionnel et concerne notamment :<\/p>\n<\/div><div class=\"fusion-title title fusion-title-16 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:0px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\"><strong>La non-pr\u00e9sentation \u00e0 la douane du bordereau de vente \u00e0 l\u2019exportation<\/strong><\/h4><\/div><div class=\"fusion-text fusion-text-24 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:10px;--awb-margin-bottom:10px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>Lorsqu\u2019un bordereau n\u2019est pas pr\u00e9sent\u00e9 lors de la sortie d\u00e9finitive du voyageur du territoire ou lorsque les formalit\u00e9s ne peuvent \u00eatre accomplies du fait de l\u2019absence momentan\u00e9e du service, l\u2019acheteur adresse \u00e0 la <strong>Direction des douanes de Polyn\u00e9sie fran\u00e7aise \u2013 BP 9.006 \u2013 98.716 Pirae<\/strong>, avant l\u2019expiration d\u2019un d\u00e9lai de 6 mois \u00e0 compter de la date des achats, une demande de r\u00e9gularisation a posteriori d\u00fbment motiv\u00e9e et accompagn\u00e9e\u00a0:<\/p>\n<\/div><ul style=\"--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;--awb-circlecolor:var(--awb-color2);--awb-circle-yes-font-size:12.32px;\" class=\"fusion-checklist fusion-checklist-5 fusion-checklist-default type-numbered\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\">1<\/span><div class=\"fusion-li-item-content\">de toute preuve de l\u2019exportation effective des marchandises en dehors de la Polyn\u00e9sie fran\u00e7aise (visa du service des douanes d\u2019importation des biens, d&rsquo;autorit\u00e9s diplomatiques ou consulaires fran\u00e7aises de leur pays de r\u00e9sidence, etc\u2026pr\u00e9cisant que les marchandises leur ont \u00e9t\u00e9 pr\u00e9sent\u00e9es) et<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\">2<\/span><div class=\"fusion-li-item-content\">du billet de transport et<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\">3<\/span><div class=\"fusion-li-item-content\">de toutes preuves relatives \u00e0 sa qualit\u00e9 de b\u00e9n\u00e9ficiaire du r\u00e9gime (preuve de la r\u00e9sidence en dehors de la Polyn\u00e9sie fran\u00e7aise)<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\">4<\/span><div class=\"fusion-li-item-content\">de tous les exemplaires du bordereau de vente \u00e0 l&rsquo;export en sa possession.<\/div><\/li><\/ul><div class=\"fusion-title title fusion-title-17 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:40px;--awb-margin-bottom:20px;--awb-margin-top-small:40px;--awb-margin-right-small:0px;--awb-margin-bottom-small:0px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\"><strong>Cas particuliers des navires de croisi\u00e8res, navires \u00e9cole et militaire<\/strong><\/h4><\/div><div class=\"fusion-text fusion-text-25 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-letter-spacing:0.26px;--awb-margin-top:10px;--awb-margin-bottom:10px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p class=\"Textbody\"><span lang=\"FR\">Il est mis en place une proc\u00e9dure simplifi\u00e9e de r\u00e9gularisation a posteriori des bordereaux de ventes \u00e0 l\u2019exportation, applicable aux seuls navires de croisi\u00e8res, navires \u00e9cole et militaires ayant obtenu une d\u00e9rogation de derni\u00e8re touch\u00e9e leur permettant de quitter la Polyn\u00e9sie fran\u00e7aise par un port d\u00e9pourvu de bureau de douane, selon le sch\u00e9ma suivant :<\/span><\/p>\n<\/div><ul style=\"--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;--awb-circlecolor:var(--awb-color2);--awb-circle-yes-font-size:12.32px;\" class=\"fusion-checklist fusion-checklist-6 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-asterisk fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">les passagers \u00e0 bord des navires concern\u00e9s sont dispens\u00e9s de d\u00e9poser individuellement aupr\u00e8s du service des douanes une demande \u00e9crite de r\u00e9gularisation a posteriori d\u00fbment motiv\u00e9e;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-asterisk fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">la preuve de l\u2019exportation effective des marchandises hors de la Polyn\u00e9sie fran\u00e7aise, est apport\u00e9e par le visa et la signature du capitaine du navire (ou de son second) appos\u00e9s sur le bordereau de vente \u00e0 l\u2019exportation d\u00fbment dat\u00e9;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-asterisk fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">le visa ne peut \u00eatre appos\u00e9 qu&rsquo;apr\u00e8s engagement de la proc\u00e9dure d\u2019appareillage, alors que les passagers ne pourront plus avoir de contact avec des personnes \u00e0 terre. Le visa vaut v\u00e9rification de la pr\u00e9sence \u00e0 bord des marchandises concern\u00e9es et engage la responsabilit\u00e9 du commandant;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-asterisk fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">l\u2019ensemble des bordereaux est exp\u00e9di\u00e9 par la compagnie ou l&rsquo;agent maritime \u00e0 la Direction des douanes de Polyn\u00e9sie fran\u00e7aise \u2013 BP 9.006 \u2013 98.716 Pirae pour visa a posteriori. Les bordereaux doivent \u00eatre accompagn\u00e9s de la liste nominative (noms et pr\u00e9noms) des passagers \u00e0 bord ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-asterisk fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">la Douane se charge d\u2019exp\u00e9dier en retour aux vendeurs l&rsquo;exemplaire n\u00b02 des bordereaux r\u00e9gularis\u00e9s a posteriori \u00e0 l&rsquo;aide des enveloppes affranchies \u00e0 l&rsquo;adresse des vendeurs.<\/div><\/li><\/ul><div class=\"fusion-title title fusion-title-18 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:40px;--awb-margin-top-small:40px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:30px;\"><h2 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;font-size:1em;\">Documents \u00e0 t\u00e9l\u00e9charger<\/h2><\/div><div class=\"fusion-post-cards fusion-post-cards-1 fusion-grid-archive fusion-grid-columns-3\" style=\"--awb-column-spacing:15px;--awb-dots-align:center;--awb-columns:3;--awb-active-filter-border-size:3px;--awb-filters-height:36px;--awb-row-spacing:15px;--awb-margin-top:20px;--awb-columns-small:50%;\" data-post-type-label=\"portfolio\"><ul class=\"fusion-grid fusion-grid-3 fusion-flex-align-items-stretch fusion-grid-posts-cards\"><li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-right:20px;--awb-padding-left:20px;--awb-inner-bg-color:var(--awb-color1);--awb-inner-bg-color-hover:#eaefff;--awb-inner-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-color-hover:var(--awb-color6);--awb-border-top:3px;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/Flyer-LA-DETAXE-EN-POLYNESIE-FRANCAISE.pdf\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-12 fusion_builder_column_inner_1_4 1_4 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-image-element\" style=\"--awb-max-width:300px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-none\"><img decoding=\"async\" width=\"56\" height=\"56\" title=\"Download\" src=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/Download.png\" alt class=\"img-responsive wp-image-1612\"\/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-13 fusion_builder_column_inner_3_4 3_4 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:10px;--awb-padding-right:20px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-19 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color2);--awb-margin-top:15px;--awb-margin-bottom:15px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-font-size:15px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Flyer &#8211; la d\u00e9taxe en Polyn\u00e9sie (version FR)<\/h3><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-right:20px;--awb-padding-left:20px;--awb-inner-bg-color:var(--awb-color1);--awb-inner-bg-color-hover:#eaefff;--awb-inner-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-color-hover:var(--awb-color6);--awb-border-top:3px;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/Flyer-TAX-REFUND-IN-FRENCH-POLYNESIA.pdf\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-14 fusion_builder_column_inner_1_4 1_4 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-image-element\" style=\"--awb-max-width:300px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-none\"><img decoding=\"async\" width=\"56\" height=\"56\" title=\"Download\" src=\"https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2024\/12\/Download.png\" alt class=\"img-responsive wp-image-1612\"\/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-15 fusion_builder_column_inner_3_4 3_4 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:10px;--awb-padding-right:20px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-20 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color2);--awb-margin-top:15px;--awb-margin-bottom:15px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-font-size:15px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Flyer &#8211; la d\u00e9taxe en Polyn\u00e9sie (version EN)<\/h3><\/div><\/div><\/div><\/div><\/div><\/li>\n<\/ul><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":341,"featured_media":0,"parent":1024,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"class_list":["post-1048","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/users\/341"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/comments?post=1048"}],"version-history":[{"count":12,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1048\/revisions"}],"predecessor-version":[{"id":3254,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1048\/revisions\/3254"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1024"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/media?parent=1048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}