{"id":991,"date":"2024-12-05T21:51:00","date_gmt":"2024-12-05T20:51:00","guid":{"rendered":"https:\/\/www.service-public.pf\/douane\/?page_id=991"},"modified":"2026-07-09T21:40:20","modified_gmt":"2026-07-09T20:40:20","slug":"lorigine-preferentiels","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/douane\/professionnels\/les-regimes-preferentiels\/lorigine-preferentiels\/","title":{"rendered":"L&rsquo;origine pr\u00e9f\u00e9rentielle"},"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(169,183,222,0.66);--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\">L&rsquo;origine pr\u00e9f\u00e9rentielle<\/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;\">Origine des marchandises : Origine pr\u00e9f\u00e9rentielle<\/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.<\/p>\n<p>Les marchandises originaires de l\u2019Union europ\u00e9enne et import\u00e9es en Polyn\u00e9sie fran\u00e7aise, peuvent b\u00e9n\u00e9ficier du taux r\u00e9duit de droit de douane, en vertu de l\u2019article LP. 143-1 du Code des douanes de Polyn\u00e9sie fran\u00e7aise, et selon les r\u00e8gles et conditions \u00e9dict\u00e9es 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&rsquo;union europ\u00e9enne. Pour les PTOM, le droit de douane est exon\u00e9r\u00e9.<\/p>\n<p>Les marchandises originaires 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 peuvent b\u00e9n\u00e9ficier du taux r\u00e9duit de droit de douane.<\/p>\n<p>Pour b\u00e9n\u00e9ficier de ce r\u00e9gime fiscal pr\u00e9f\u00e9rentiel, les op\u00e9rateurs du commerce ext\u00e9rieur doivent justifier de l\u2019origine pr\u00e9f\u00e9rentielle des marchandises import\u00e9es et produire \u00e0 l\u2019appui de leur d\u00e9claration en douane une preuve de l\u2019origine.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:10px;--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;\">Caract\u00e8re originaire<\/h3><\/div><ul style=\"--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 awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Produit du r\u00e8gne v\u00e9g\u00e9tal, animal ou min\u00e9ral enti\u00e8rement obtenu dans le pays concern\u00e9,<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Marchandise suffisamment ouvr\u00e9e ou transform\u00e9e, dans la production de laquelle sont intervenus deux ou plusieurs pays, est consid\u00e9r\u00e9e comme originaire du pays o\u00f9 a eu lieu la derni\u00e8re transformation ou ouvraison substantielle, \u00e9conomiquement justifi\u00e9e, effectu\u00e9e dans une entreprise \u00e9quip\u00e9e \u00e0 cet effet, et ayant abouti \u00e0 la fabrication d\u2019un produit nouveau, ou repr\u00e9sentant un stade de fabrication important.<\/p>\n<\/div><\/li><\/ul><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:10px;--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: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\"><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;\">Preuves de l\u2019origine<\/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 direction r\u00e9gionale des douanes garde toute latitude pour appr\u00e9cier la conformit\u00e9 de la preuve d\u2019origine produite \u00e0 chacune des importations.<\/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:10px;--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: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\"><div class=\"fusion-title title fusion-title-4 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\u00e8gle du transport direct<\/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>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":987,"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-991","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/991","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=991"}],"version-history":[{"count":8,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/991\/revisions"}],"predecessor-version":[{"id":3271,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/991\/revisions\/3271"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/987"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/media?parent=991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}