{"id":3375,"date":"2018-12-10T10:22:50","date_gmt":"2018-12-10T20:22:50","guid":{"rendered":"https:\/\/www.service-public.pf\/dpam\/?p=3375"},"modified":"2018-12-10T10:28:11","modified_gmt":"2018-12-10T20:28:11","slug":"amenagement-de-la-fiscalite-douaniere-applicable-a-certains-produits-petroliers-et-huiles-lubrifiantes-destines-a-lalimentation-des-moteurs-des-navires-de-commerce-assurant-la-desserte-maritime-inte","status":"publish","type":"post","link":"https:\/\/www.service-public.pf\/dpam\/2018\/12\/10\/amenagement-de-la-fiscalite-douaniere-applicable-a-certains-produits-petroliers-et-huiles-lubrifiantes-destines-a-lalimentation-des-moteurs-des-navires-de-commerce-assurant-la-desserte-maritime-inte\/","title":{"rendered":"Am\u00e9nagement de la fiscalit\u00e9 douani\u00e8re applicable \u00e0 certains produits p\u00e9troliers et huiles lubrifiantes destin\u00e9s \u00e0 l&rsquo;alimentation des moteurs des navires de commerce assurant la desserte maritime interinsulaire."},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--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-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><table width=\"813\">\n<tbody>\n<tr>\n<td width=\"92\"><\/td>\n<td width=\"721\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Arr\u00eat\u00e9s pr\u00e9cisant les conditions d&rsquo;application des d\u00e9lib\u00e9rations n\u00b0 90-86 AT du 30 ao\u00fbt 1990 modifi\u00e9e et n\u00b0 90-115 AT du 13 d\u00e9cembre 1990 modifi\u00e9e portant am\u00e9nagement de la fiscalit\u00e9 douani\u00e8re applicable \u00e0 certains produits p\u00e9troliers et huiles lubrifiantes destin\u00e9s \u00e0 l&rsquo;alimentation des moteurs des navires de commerce assurant la desserte maritime interinsulaire.<\/p>\n<p>En date du 18 octobre 2018, l\u2019Assembl\u00e9e de la Polyn\u00e9sie fran\u00e7aise a adopt\u00e9 une loi du pays modifiant les d\u00e9lib\u00e9rations n\u00b0 90-86 AT du 30 ao\u00fbt 1990 modifi\u00e9e et n\u00b0 90-115 AT du 13 d\u00e9cembre 1990 modifi\u00e9e afin\u00a0:<\/p>\n<ul>\n<li>D\u2019une part de prendre en compte les termes de \u00ab\u00a0licence d\u2019exploitation\u00a0\u00bb en lieu et place des termes \u00ab\u00a0licence d\u2019armateur\u00a0\u00bb\u00a0;<\/li>\n<li>Et d\u2019autre part de lier le b\u00e9n\u00e9fice de cette fiscalit\u00e9 douani\u00e8re am\u00e9nag\u00e9e pour le carburant destin\u00e9s \u00e0 l\u2019alimentation des navires assurant la desserte maritime r\u00e9guli\u00e8re interinsulaire \u00e0 un retraitement effectif des huiles usag\u00e9es et eaux de cale souill\u00e9es, dans le but de prot\u00e9ger l\u2019environnement.<\/li>\n<\/ul>\n<p>Le conseil des ministres a pris par arr\u00eat\u00e9 les dispositions d\u2019application de ces d\u00e9lib\u00e9rations, \u00e9tudi\u00e9es conjointement par le service des douanes et la direction polyn\u00e9sienne des affaires maritimes, afin d\u2019y inclure les moyens de contr\u00f4le de l\u2019obligation de retraitement des huiles usag\u00e9es et eaux de cale souill\u00e9es\u00a0: tenue par les op\u00e9rateurs b\u00e9n\u00e9ficiaires de ces produits exon\u00e9r\u00e9s de droits et taxes d\u2019 un journal de bord sp\u00e9cifique, d\u2019un registre des hydrocarbures et de fiches de retraitement des huiles usag\u00e9es et eaux de cale souill\u00e9es.<\/p>\n<p>Ces documents doivent \u00eatre adress\u00e9s tous les 6 mois \u00e0 la direction polyn\u00e9sienne des affaires maritimes qui assurera le contr\u00f4le, en collaboration avec la direction de l\u2019environnement.<\/p>\n<p>En cas d\u2019absence de justification du retraitement des huiles usag\u00e9es et eaux de cale par un organisme agr\u00e9\u00e9, le retrait du b\u00e9n\u00e9fice du r\u00e9gime d\u2019exon\u00e9ration fiscale est op\u00e9r\u00e9 par l\u2019autorit\u00e9 comp\u00e9tente.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--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-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-first\" style=\"--awb-bg-size:cover;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-button-wrapper\"><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\" target=\"_self\" href=\"https:\/\/www.service-public.pf\/dpam\/wp-content\/uploads\/sites\/20\/2018\/12\/Arr\u00eat\u00e9-n\u00b0-2558-CM-du-06_12_2018.pdf\"><span class=\"fusion-button-text\">Consulter l&rsquo;arr\u00eat\u00e9 CM n\u00b02556 du 6 d\u00e9cembre 2018<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-last\" style=\"--awb-bg-size:cover;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-button-wrapper\"><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\" target=\"_self\" href=\"https:\/\/www.service-public.pf\/dpam\/wp-content\/uploads\/sites\/20\/2018\/12\/Arr\u00eat\u00e9-n\u00b0-2557-CM-du-06_12_2018.pdf\"><span class=\"fusion-button-text\">Consulter l&rsquo;arr\u00eat\u00e9 CM n\u00b02557 du 6 d\u00e9cembre 2018<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":141,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[14],"tags":[],"class_list":["post-3375","post","type-post","status-publish","format-standard","hentry","category-communiques-de-presse"],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dpam\/wp-json\/wp\/v2\/posts\/3375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dpam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.service-public.pf\/dpam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dpam\/wp-json\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dpam\/wp-json\/wp\/v2\/comments?post=3375"}],"version-history":[{"count":0,"href":"https:\/\/www.service-public.pf\/dpam\/wp-json\/wp\/v2\/posts\/3375\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dpam\/wp-json\/wp\/v2\/media?parent=3375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dpam\/wp-json\/wp\/v2\/categories?post=3375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.service-public.pf\/dpam\/wp-json\/wp\/v2\/tags?post=3375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}