{"id":1386,"date":"2024-12-18T20:58:46","date_gmt":"2024-12-18T19:58:46","guid":{"rendered":"https:\/\/www.service-public.pf\/douane\/?page_id=1386"},"modified":"2026-01-29T02:18:06","modified_gmt":"2026-01-29T01:18:06","slug":"origine","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/douane\/reglementations\/reglementations-generales\/origine\/","title":{"rendered":"Origine"},"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:center bottom;--awb-background-repeat:repeat-x;--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:50px;--awb-padding-left:100px;--awb-padding-right-medium:2rem;--awb-padding-left-medium:2rem;--awb-margin-top:0px;--awb-background-color:rgba(169,183,222,0.65);--awb-background-image:url(&quot;https:\/\/www.service-public.pf\/douane\/wp-content\/uploads\/sites\/18\/2025\/01\/Design_sans_titre-removebg-preview-1024x23.png&quot;);--awb-background-size:900px;--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\"><\/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\">Origine<\/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:10px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Notion d&rsquo;origine<\/h3><\/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>L&rsquo;origine des marchandises est l&rsquo;une des trois notions essentielles (avec l&rsquo;esp\u00e8ce tarifaire et la valeur en douane) pour d\u00e9terminer le traitement douanier \u00e0 r\u00e9server \u00e0 une marchandise import\u00e9e \/ export\u00e9e. Elle correspond \u00e0 la nationalit\u00e9 \u00e9conomique de la marchandise.<\/p>\n<p>L&rsquo;origine est d\u00e9termin\u00e9e par les\u00a0<strong>conditions de fabrication<\/strong>\u00a0d&rsquo;un produit. Cette notion est\u00a0<strong>\u00e0 distinguer<\/strong> :<\/p>\n<ul>\n<li><strong>de la provenance,\u00a0<\/strong>notion g\u00e9ographique qui renvoie au flux physique de la marchandise\u00a0;<\/li>\n<li><strong>du statut douanier,<\/strong>\u00a0qui s&rsquo;acquiert par le paiement des droits de douane.<\/li>\n<\/ul>\n<p>Il existe\u00a0<strong>deux types d&rsquo;origine<\/strong>:<\/p>\n<ul>\n<li><strong>l&rsquo;origine non pr\u00e9f\u00e9rentielle<\/strong>\u00a0(de droit commun)\u00a0;<\/li>\n<li><strong>l&rsquo;origine pr\u00e9f\u00e9rentielle<\/strong>\u00a0(\u00ab\u00a0bonus\u00a0\u00bb).<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:10px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Origine des marchandises : Origine non pr\u00e9f\u00e9rentielle<\/h3><\/div><div class=\"fusion-text fusion-text-3 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>L\u2019origine non pr\u00e9f\u00e9rentielle constitue l\u2019origine de droit commun ; les marchandises qui en rel\u00e8vent ne b\u00e9n\u00e9ficient d\u2019aucune exon\u00e9ration ni r\u00e9duction du droit de douane \u00e0 l\u2019importation.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:10px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Origine des marchandises : Origine pr\u00e9f\u00e9rentielle<\/h3><\/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:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>\u00a0L\u2019origine pr\u00e9f\u00e9rentielle permet d\u2019accorder, \u00e0 l\u2019importation en Polyn\u00e9sie fran\u00e7aise, une exon\u00e9ration totale ou partielle des droits de douane aux marchandises originaires :<\/p>\n<ul>\n<li>de l\u2019Union europ\u00e9enne, en vertu de l\u2019article 19-5 du code des douanes de la Polyn\u00e9sie fran\u00e7aise et conform\u00e9ment aux r\u00e8gles et conditions pr\u00e9vues par la d\u00e9cision (UE) 2021\/1764 du Conseil du 5 octobre 2021 relative \u00e0 l\u2019association des pays et territoires d\u2019outre-mer \u00e0 l\u2019Union europ\u00e9enne ;<\/li>\n<li>des pays de la zone Oc\u00e9anie, dont la liste est fix\u00e9e par l\u2019arr\u00eat\u00e9 n\u00b0 1297 CM du 23 juillet 2025, en vertu de la loi du pays n\u00b0 2024-34 du 10 d\u00e9cembre 2024.<\/li>\n<\/ul>\n<p>Le b\u00e9n\u00e9fice du r\u00e9gime fiscal pr\u00e9f\u00e9rentiel est subordonn\u00e9 \u00e0 la production d\u2019un justificatif d\u2019origine.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color2);--awb-margin-bottom:10px;--awb-font-size:20px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"font-family:&quot;marianne-regular&quot;;font-style:normal;font-weight:400;margin:0;font-size:1em;\">D\u00e9termination de l&rsquo;origine d&rsquo;une marchandise<\/h4><\/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:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>\u00a0L&rsquo;origine d&rsquo;une marchandise est d\u00e9termin\u00e9e selon les crit\u00e8res suivants:<\/p>\n<ul>\n<li><strong>produit <\/strong>du r\u00e8gne v\u00e9g\u00e9tal, animal ou min\u00e9ral<strong> enti\u00e8rement obtenu dans le pays concern\u00e9 <\/strong>;<\/li>\n<li>marchandise ayant fait l\u2019objet d\u2019une <strong>ouvraison ou transformation suffisante<\/strong> lorsque, dans sa production, interviennent deux ou plusieurs pays : elle est alors consid\u00e9r\u00e9e comme originaire du pays o\u00f9 a \u00e9t\u00e9 r\u00e9alis\u00e9e la derni\u00e8re transformation ou ouvraison substantielle, \u00e9conomiquement justifi\u00e9e, effectu\u00e9e dans une entreprise \u00e9quip\u00e9e \u00e0 cet effet, et ayant abouti soit \u00e0 la fabrication d\u2019un produit nouveau, soit \u00e0 un stade de fabrication important.<\/li>\n<\/ul>\n<p>&nbsp;<\/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=\"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:15px;--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-5 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color2);--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-font-size:20px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"font-family:&quot;marianne-regular&quot;;font-style:normal;font-weight:400;margin:0;font-size:1em;\">Preuves de l\u2019origine<\/h4><\/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:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>La direction r\u00e9gionale des douanes dispose de toute latitude pour appr\u00e9cier la conformit\u00e9 de la preuve d\u2019origine produite \u00e0 l\u2019appui de chaque importation.<\/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:15px;--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-6 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color2);--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-font-size:20px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"font-family:&quot;marianne-regular&quot;;font-style:normal;font-weight:400;margin:0;font-size:1em;\">R\u00e8gle du transport direct en mati\u00e8re d&rsquo;origine pr\u00e9f\u00e9rentielle<\/h4><\/div><div class=\"fusion-text fusion-text-7 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>L&rsquo;origine pr\u00e9f\u00e9rentielle n&rsquo;est pas accept\u00e9e par les autorit\u00e9s douani\u00e8res en cas de rupture de charge dans le transport direct.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":341,"featured_media":0,"parent":1088,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-1386","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1386","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=1386"}],"version-history":[{"count":12,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1386\/revisions"}],"predecessor-version":[{"id":3145,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1386\/revisions\/3145"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1088"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/media?parent=1386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}