{"id":3185,"date":"2026-05-17T22:40:55","date_gmt":"2026-05-17T21:40:55","guid":{"rendered":"https:\/\/www.service-public.pf\/douane\/?page_id=3185"},"modified":"2026-06-16T19:52:37","modified_gmt":"2026-06-16T18:52:37","slug":"nouveau-code-des-douanes-de-polynesie-francaise","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/douane\/reglementations\/nouveau-code-des-douanes-de-polynesie-francaise\/","title":{"rendered":"Nouveau code des douanes de Polyn\u00e9sie fran\u00e7aise"},"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:80px;--awb-padding-bottom:75px;--awb-padding-left:80px;--awb-padding-right-medium:2rem;--awb-padding-left-medium:2rem;--awb-margin-top:0px;--awb-background-color:rgba(169,183,222,0.62);--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\" 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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-top:0px;--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\">Code des douanes de Polyn\u00e9sie fran\u00e7aise<\/h2>\n<\/div><div class=\"fusion-text fusion-text-2 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><span style=\"font-family: Times New Roman, serif\">Le <\/span><span style=\"font-family: Times New Roman, serif\">pr\u00e9c\u00e9dent c<\/span><span style=\"font-family: Times New Roman, serif\">ode des douanes de Polyn\u00e9sie fran\u00e7aise datait de <\/span><span style=\"font-family: Times New Roman, serif\">1963<\/span><span style=\"font-family: Times New Roman, serif\">.<\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Times New Roman, serif\">Depuis, le cadre institutionnel a<\/span><span style=\"font-family: Times New Roman, serif\">vait<\/span><span style=\"font-family: Times New Roman, serif\"> beaucoup \u00e9volu\u00e9, notamment <\/span><span style=\"font-family: Times New Roman, serif\">par<\/span><span style=\"font-family: Times New Roman, serif\"> la <\/span><span style=\"font-family: Times New Roman, serif\">loi organique du 27 f\u00e9vrier 2004<\/span><span style=\"font-family: Times New Roman, serif\"> qui donne \u00e0 la Polyn\u00e9sie fran\u00e7aise des comp\u00e9tences \u00e9tendues en mati\u00e8re douani\u00e8re <\/span><span style=\"font-family: Times New Roman, serif\">et la r\u00e9glementation \u00e9tait dispers\u00e9e dans de nombreux textes.<\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Times New Roman, serif\">Il \u00e9tait donc n\u00e9cessaire de <\/span><span style=\"font-family: Times New Roman, serif\">r\u00e9organiser enti\u00e8rement le code <\/span><span style=\"font-family: Times New Roman, serif\">et d\u2019en moderniser les dispositions<\/span><span style=\"font-family: Times New Roman, serif\">.<\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Times New Roman, serif\">Cette recodification permet aujourd\u2019hui :<\/span><\/p>\n<ul>\n<li>\n<p align=\"justify\"><span style=\"font-family: Times New Roman, serif\">d\u2019adapter le droit douanier au statut d\u2019autonomie de la Polyn\u00e9sie fran\u00e7aise, en pr\u00e9servant les comp\u00e9tences de la collectivit\u00e9 en la mati\u00e8re\u00a0;<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Times New Roman, serif\">de clarifier la r\u00e9glementation et de renforcer la s\u00e9curit\u00e9 juridique pour les op\u00e9rateurs.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"font-family: Times New Roman, serif\">de moderniser les dispositifs de d\u00e9douanement afin de fluidifier et d\u2019optimiser les activit\u00e9s de commerce international<\/span><\/p>\n<\/li>\n<\/ul>\n<h2 class=\"western\"><strong><span style=\"font-family: Times New Roman, serif\"><span style=\"font-size: large\"><u>Un code organis\u00e9 en deux parties<\/u><\/span><\/span><\/strong><\/h2>\n<p align=\"justify\"><span style=\"font-family: Times New Roman, serif\">Le Code des douanes <\/span><span style=\"font-family: Times New Roman, serif\">de Polyn\u00e9sie fran\u00e7aise<\/span><span style=\"font-family: Times New Roman, serif\"> est d\u00e9sormais structur\u00e9 en <\/span><strong><span style=\"font-family: Times New Roman, serif\">deux parties compl\u00e9mentaires<\/span><span style=\"font-family: Times New Roman, serif\"> :<\/span><\/strong><\/p>\n<h3 class=\"western\"><strong><span style=\"font-family: Times New Roman, serif\"><span style=\"font-size: medium\">La partie \u00ab\u00a0loi du pays\u00a0\u00bb <\/span><span style=\"font-size: medium\">qui <\/span><span style=\"font-size: medium\">regroupe :<\/span><\/span><\/strong><\/h3>\n<ul>\n<li>\n<p><span style=\"font-family: Times New Roman, serif\">les dispositions issues du code de 1963 ; <\/span><\/p>\n<\/li>\n<li>\n<p><span style=\"font-family: Times New Roman, serif\">les lois du pays et d\u00e9lib\u00e9rations relatives \u00e0 la douane qui \u00e9taient auparavant dispers\u00e9es. <\/span><\/p>\n<\/li>\n<\/ul>\n<h3 class=\"western\"><strong><span style=\"font-family: Times New Roman, serif\"><span style=\"font-size: medium\">La partie \u00ab\u00a0arr\u00eat\u00e9<\/span><span style=\"font-size: medium\">s<\/span><span style=\"font-size: medium\">\u00a0\u00bb <\/span><span style=\"font-size: medium\">qui <\/span><span style=\"font-size: medium\">rassemble :<\/span><\/span><\/strong><\/h3>\n<ul>\n<li>\n<p><span style=\"font-family: Times New Roman, serif\">les arr\u00eat\u00e9s d\u2019application du code ; <\/span><\/p>\n<\/li>\n<li>\n<p><span style=\"font-family: Times New Roman, serif\">les arr\u00eat\u00e9s pris pour appliquer les lois du pays et d\u00e9lib\u00e9rations .<\/span><\/p>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: Times New Roman, serif\">Pour faciliter la lecture, le nouveau code suit une num\u00e9rotation uniformis\u00e9e sur trois niveaux, \u00e0 l\u2019instar du code des douanes national :<\/span><\/p>\n<ul>\n<li>\n<p><span style=\"font-family: Times New Roman, serif\">Livre\u00a0;<\/span><\/p>\n<\/li>\n<li>\n<p><span style=\"font-family: Times New Roman, serif\">Titre\u00a0;<\/span><\/p>\n<\/li>\n<li>\n<p><span style=\"font-family: Times New Roman, serif\">Chapitre.<\/span><\/p>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: Times New Roman, serif\">Un sous-num\u00e9ro d&rsquo;ordre sera ensuite donn\u00e9 \u00e0 chaque article, les sections et sous-sections \u00e9tant des facilit\u00e9s organisationnelles sans impact sur la num\u00e9rotation. <\/span><\/p>\n<h2 class=\"western\"><strong><span style=\"font-family: Times New Roman, serif\"><span style=\"font-size: large\"><u>Les 6 grands livres du Code des douanes<\/u><\/span><\/span><\/strong><\/h2>\n<p><span style=\"font-family: Times New Roman, serif\">Le code est organis\u00e9 en six grands livres.<\/span><\/p>\n<p><em><strong><span style=\"font-family: Times New Roman, serif\">Livre I \u2013 Principes g\u00e9n\u00e9raux douaniers<\/span><\/strong><\/em><span style=\"font-family: Times New Roman, serif\"><br \/>\nLes <\/span><span style=\"font-family: Times New Roman, serif\">notions<\/span><span style=\"font-family: Times New Roman, serif\"> fondamentales <\/span><span style=\"font-family: Times New Roman, serif\">du d\u00e9douanement et de la liquidation des droits et taxes.<\/span><\/p>\n<p><em><strong><span style=\"font-family: Times New Roman, serif\">Livre II \u2013 Prise en charge et d\u00e9douanement des marchandises<\/span><\/strong><\/em><span style=\"font-family: Times New Roman, serif\"><br \/>\nLes <\/span><span style=\"font-family: Times New Roman, serif\">diff\u00e9rentes<\/span><span style=\"font-family: Times New Roman, serif\"> proc\u00e9dures d<\/span><span style=\"font-family: Times New Roman, serif\">e d\u00e9douanement <\/span><span style=\"font-family: Times New Roman, serif\">et leurs modalit\u00e9s.<\/span><\/p>\n<p><em><strong><span style=\"font-family: Times New Roman, serif\">Livre III \u2013 R\u00e9gimes particuliers<\/span><\/strong><\/em><span style=\"font-family: Times New Roman, serif\"><br \/>\nLes dispositifs s<\/span><span style=\"font-family: Times New Roman, serif\">uspensifs de droits et taxes<\/span><span style=\"font-family: Times New Roman, serif\"> applicables <\/span><span style=\"font-family: Times New Roman, serif\">sous conditions<\/span><span style=\"font-family: Times New Roman, serif\">.<\/span><\/p>\n<p><em><strong><span style=\"font-family: Times New Roman, serif\">Livre IV \u2013 Op\u00e9rations privil\u00e9gi\u00e9es<\/span><\/strong><\/em><span style=\"font-family: Times New Roman, serif\"><br \/>\nLes r\u00e9gimes <\/span><span style=\"font-family: Times New Roman, serif\">sp\u00e9cifiques <\/span><span style=\"font-family: Times New Roman, serif\">certaines op\u00e9rations <\/span><span style=\"font-family: Times New Roman, serif\">(d\u00e9taxe, avitaillement, zones franches..)<\/span><span style=\"font-family: Times New Roman, serif\">.<\/span><\/p>\n<p><em><strong><span style=\"font-family: Times New Roman, serif\">Livre V \u2013 Taxes per\u00e7ues par la douane<\/span><\/strong><\/em><span style=\"font-family: Times New Roman, serif\"><br \/>\nLes droits et taxes <\/span><span style=\"font-family: Times New Roman, serif\">liquid\u00e9es par la douane \u00e0 l\u2019importation et l\u2019exportation<\/span><span style=\"font-family: Times New Roman, serif\">.<\/span><\/p>\n<p><em><strong><span style=\"font-family: Times New Roman, serif\">Livre VI \u2013 Exon\u00e9rations<\/span><\/strong><\/em><span style=\"font-family: Times New Roman, serif\"><br \/>\nLes cas de dispense de droits et taxes.<\/span><\/p>\n<\/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-top:39px;--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-1 fusion-sep-none fusion-title-center 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;--awb-font-size:18px;\"><h3 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;font-size:1em;\"><p>&nbsp;<\/p>\n<p style=\"text-align: center\"><span style=\"font-size: 14pt\">Consultez le code<\/span><\/p><\/h3><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--awb-margin-top:20px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=1038993&amp;idr=0&amp;np=1&amp;lang=fr41135&amp;titre=QW5uZXhlIC0gQ29kZSBkZXMgZG91YW5lcyBkZSBsYSBQb2x5bsOpc2llIGZyYW7Dp2Fpc2UgLSBwYXJ0aWUgwqsgbG9pIGR1IHBheXMgwrs=\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Partie \u00ab\u00a0Loi du pays\u00a0\u00bb<\/span><\/a><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" style=\"--awb-margin-top:20px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=1039524\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Partie \u00ab\u00a0arr\u00eat\u00e9\u00a0\u00bb<\/span><\/a><\/div><\/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-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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-block 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\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\"><p style=\"text-align: center\">Notes aux op\u00e9rateurs<\/p><\/h2><\/div><div class=\"fusion-post-cards fusion-post-cards-1 fusion-grid-archive fusion-grid-columns-4\" style=\"--awb-dots-align:center;--awb-active-filter-border-size:3px;--awb-filters-height:36px;--awb-columns-small:100%;\" data-post-type-label=\"portfolio\"><ul class=\"fusion-grid fusion-grid-4 fusion-flex-align-items-flex-start fusion-grid-posts-cards fusion-grid-container-infinite\" data-pages=\"1\"><li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 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-border-style:solid;--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\/2026\/06\/NO-Application-du-CDPF-a-compter-du-1er-juin-2026.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-0 fusion_builder_column_inner_1_4 1_4 fusion-flex-column fusion-flex-align-self-stretch\" 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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-1 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-1 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-3 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;\">Application du CDPF \u00e0 compter du 1er juin 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