{"id":1387,"date":"2024-12-18T20:59:04","date_gmt":"2024-12-18T19:59:04","guid":{"rendered":"https:\/\/www.service-public.pf\/douane\/?page_id=1387"},"modified":"2025-01-14T00:22:34","modified_gmt":"2025-01-13T23:22:34","slug":"valeur","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/douane\/reglementations\/reglementations-generales\/valeur\/","title":{"rendered":"Valeur"},"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:75px;--awb-padding-left:100px;--awb-padding-right-medium:2rem;--awb-padding-left-medium:2rem;--awb-margin-top:0px;--awb-background-color:rgba(169,183,222,0.63);--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\"><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\">Valeur<\/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;--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;\">Valeur en douane de votre marchandise \u00e0 l&rsquo;importation <\/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>La valeur en douane des marchandises \u00e0 l&rsquo;importation doit \u00eatre d\u00e9termin\u00e9e aux fins de perception des droits et taxes.<\/p>\n<p>Elle est d\u00e9finie par l&rsquo;arr\u00eat\u00e9 n\u00b0344 CM du 9 avril 1996 fixant les modalit\u00e9s d\u2019application de l&rsquo;article 20 du code des douanes d\u00e9terminant la valeur en douane.<\/p>\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;--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;\">R\u00e8gles g\u00e9n\u00e9rales de d\u00e9termination de la valeur en douane<\/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>La d\u00e9termination de la valeur en douane des marchandises s\u2019effectue par application de l\u2019une des m\u00e9thodes d\u2019\u00e9valuation pr\u00e9vues \u00e0 l\u2019article 2-2 de l\u2019annexe de l\u2019arr\u00eat\u00e9 n\u00b0344 CM du 9 avril 1996.<\/p>\n<\/p>\n<p>Par principe, la valeur en douane est d\u00e9termin\u00e9e sur la base de la valeur transactionnelle, c\u2019est-\u00e0-dire le prix effectivement pay\u00e9 ou \u00e0 payer pour les marchandises lorsqu\u2019elles sont vendues pour l\u2019exportation \u00e0 destination du territoire douanier de la Polyn\u00e9sie fran\u00e7aise. Le principe de base veut que le prix d\u00e9clar\u00e9 refl\u00e8te la valeur r\u00e9elle de la transaction. En aucun cas, l\u2019acheteur et le vendeur ne doivent \u00eatre li\u00e9s ou s\u2019ils le sont, le montant de la transaction doit refl\u00e9ter la valeur de la marchandise. En case de doute, la douane peut contester cette valeur.<\/p>\n<p>Lorsque les marchandises ont \u00e9t\u00e9 vendues au moment de l\u2019importation, l\u2019\u00e9valuation en douane s\u2019effectue sur la base de la valeur transactionnelle, qui peut \u00eatre major\u00e9e ou minor\u00e9e en fonction des frais \u00e0 ajouter ou \u00e0 d\u00e9duire \u00e0 cette valeur.<\/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;--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 \u00e9l\u00e9ments \u00e0 ajouter au prix (article 4 de l\u2019annexe de l\u2019arr\u00eat\u00e9 n\u00b0344 CM du 9 avril 1996)<\/h3><\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--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>Il s\u2019agit des diff\u00e9rents co\u00fbts, produits ou prestations li\u00e9s \u00e0 la fabrication, \u00e0 l\u2019utilisation ou \u00e0 l\u2019acheminement des marchandises import\u00e9es :<\/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-1 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\">\n<p>Commissions \u00e0 la vente ;<\/p>\n<\/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\">\n<p>Co\u00fbts des contenants et emballages ;<\/p>\n<\/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\">\n<p>Co\u00fbts des apports ;<\/p>\n<\/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\">\n<p>Montants des redevances et droits de licence ;<\/p>\n<\/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\">\n<p>Valeur de toute partie du produit de toute revente, cession ou utilisation ult\u00e9rieure des marchandises import\u00e9es revenant directement ou indirectement au vendeur ;<\/p>\n<\/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\">\n<p>Frais de transport et d\u2019assurance, de manutention et de chargement jusqu\u2019au lieu d\u2019introduction sur le TDU.<\/p>\n<\/div><\/li><\/ul><div class=\"fusion-text fusion-text-5 fusion-text-no-margin\" style=\"--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>Tout \u00e9l\u00e9ment qui est ajout\u00e9 au prix effectivement pay\u00e9 ou \u00e0 payer est exclusivement fond\u00e9 sur des donn\u00e9es objectives et quantifiables.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--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;\">Les \u00e9l\u00e9ments \u00e0 ajouter au prix (article 4 de l\u2019annexe de l\u2019arr\u00eat\u00e9 n\u00b0344 CM du 9 avril 1996)<\/h3><\/div><div class=\"fusion-text fusion-text-6 fusion-text-no-margin\" style=\"--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>Certains frais encourus apr\u00e8s l\u2019importation des marchandises ne doivent pas \u00eatre inclus dans le prix effectivement pay\u00e9 ou \u00e0 payer :<\/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-2 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\">Frais relatifs \u00e0 des travaux post\u00e9rieurs \u00e0 l\u2019importation ;<\/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\">Frais de transport de post acheminement ;<\/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\">Droits et taxes li\u00e9s \u00e0 l\u2019importation ou \u00e0 la vente des marchandises ;<\/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\">Droits de reproduction ;<\/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\">Commissions \u00e0 l\u2019achat ;<\/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\">Int\u00e9r\u00eats pour paiement diff\u00e9r\u00e9.<\/div><\/li><\/ul><div class=\"fusion-text fusion-text-7 fusion-text-no-margin\" style=\"--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>Ces paiements sont \u00e0 d\u00e9duire du prix d\u00e8s lors qu\u2019ils ne sont pas d\u00e9j\u00e0 inclus dans le prix et dans la mesure o\u00f9 ils sont identifiables et quantifiables.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--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;\">En l\u2019absence de vente ou en cas de rejet de la valeur transactionnelle<\/h3><\/div><div class=\"fusion-text fusion-text-8 fusion-text-no-margin\" style=\"--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>Lorsque les marchandises import\u00e9es ne font pas l\u2019objet d\u2019une vente (marchandises gratuites, import\u00e9es en consignation, marchandises lou\u00e9es ou pr\u00eat\u00e9es, etc.), ou lorsque leur valeur transactionnelle est rejet\u00e9e, la valeur en douane est d\u00e9termin\u00e9e par application de l\u2019une des m\u00e9thodes de substitution pr\u00e9vues \u00e0 l\u2019article 2-2 de l&rsquo;annexe de l\u2019arr\u00eat\u00e9 n\u00b0344 CM du 9 avril 1996  :<\/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-3 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\"><b>Les m\u00e9thodes comparatives : <\/b>la valeur en douane est \u00e9tablie \u00e0 partir d\u2019une valeur transactionnelle existante et d\u00e9j\u00e0 accept\u00e9e par les autorit\u00e9s douani\u00e8res concernant des marchandises identiques ou similaires, import\u00e9es au m\u00eame moment et du m\u00eame niveau commercial ;<\/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\"><b>La m\u00e9thode d\u00e9ductive : <\/b>la valeur est \u00e9tablie \u00e0 partir du prix de revente de la quantit\u00e9 la plus \u00e9lev\u00e9e en Polyn\u00e9sie fran\u00e7aise. On d\u00e9duit de la valeur affich\u00e9e les commissions ou marges habituelles, les frais de transport, d\u2019assurance ou de manutention de post acheminement, les droits et taxes afin de d\u00e9finir la valeur des marchandises arriv\u00e9es en Polyn\u00e9sie fran\u00e7aise ;<\/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\"><b>La m\u00e9thode de la valeur calcul\u00e9e : <\/b>la valeur est d\u00e9termin\u00e9e \u00e0 partir du co\u00fbt des mati\u00e8res premi\u00e8res et op\u00e9rations de fabrication, des b\u00e9n\u00e9fices et frais de transport ;<\/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\">Si l\u2019une des quatre premi\u00e8res m\u00e9thodes ne peut \u00eatre applicable, l\u2019article 3 de l\u2019annexe de l\u2019arr\u00eat\u00e9 n\u00b0344 CM du 9 avril 1996 stipule que l\u2019on se base sur <b>la m\u00e9thode du dernier recours<\/b> : la valeur est d\u00e9termin\u00e9e par des moyens raisonnables \u00e0 partir des donn\u00e9es objectives et quantifiables dont dispose l\u2019importateur. En pratique, cette m\u00e9thode consiste \u00e0 appliquer l\u2019une des m\u00e9thodes de substitution de fa\u00e7on plus souple.<\/div><\/li><\/ul><\/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_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-1387","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1387","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=1387"}],"version-history":[{"count":5,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1387\/revisions"}],"predecessor-version":[{"id":2495,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1387\/revisions\/2495"}],"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=1387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}