ENGLISH VERSION

What is dock dues? How is it applied in Martinique and Guadeloupe?

Sea dues are a specific tax that applies in overseas departments such as Martinique and Guadeloupe. The dock dues are used in particular to:

• Supporting the local economy: The dock dues fund development projects, new infrastructure or public services.
• Protecting local production: dock dues can also be used to protect local production by applying different rates for local products as well as products imported into Martinique and Guadeloupe.

The dock dues shall apply to:

• Importing goods: By buying a product imported in an overseas department such as Guadeloupe or Martinique, you pay an additional tax that corresponds to the dock dues.
• Delivery of goods designed by local producers: Companies that produce goods in these territories can also pay local dock dues when they sell their products.

Under what conditions can a cruise tourist buy duty-free products in Guadeloupe and Martinique? 

1. The sale must take place with a seller authorized by the customs administration.
2. The cruise operator must not have his domicile or residence established in the territory of Martinique or Guadeloupe.
3. The goods subject to the exempt sale must be carried by cruise tourists in their personal luggage.

What documents must the cruise tourist present to the « authorized seller »?

For each eligible operation, the cruise tourist must present the following supporting documents:

• A valid ticket issued in his name by a cruise line
• A document attesting to legal residence outside the territory of Guadeloupe and Martinique

Depending on the nationality and place of residence of the cruise tourist, the requested document is different:

• For the foreign national: a valid identity document;
• For French nationals residing in France outside the territory of Martinique or Guadeloupe: proof of residence of less than three months (EDF invoice, tax assessment);
• For French nationals residing outside France: proof of residence abroad.

What are the obligations as a cruise tourist?

In addition to having to present the necessary supporting documents, the cruise tourist who has made his duty-free purchase must be able to present the duty-free invoice of the authorized seller and the goods at any request of the customs service (e.g. boarding during a stopover), must transport his goods himself outside the territory of Martinique or Guadeloupe, in his personal luggage and without the intervention of a third party.

What exactly is the duty-free system?

Sellers who have been approved by the customs will be allowed to sell to individuals on a maritime tourist cruise in Martinique or Guadeloupe.

This system, set up under the law on dock dues, aims to stimulate local economic activity in Guadeloupe and Martinique while offering benefits to tourists.

This system was set up by Law N) 2004-639 of 02 July 2004 known as the Law on dock dues, precisely in its articles 41 bis to 41 h and by Decree No. 2024-89 of 7 February 2024 which sets out the list of municipalities of Martinique and Guadeloupe where the system can be deployed:

This decree establishes the list of municipalities of Martinique and Guadeloupe where the device can be deployed:

• in Guadeloupe, these are the municipalities of Basse-Terre, Deshaies, Pointe-à-Pitre, Saint-Louis and Terre-de-Haut;
• in Martinique, the municipalities of Fort-de-France, Anses d'Arlet, Marin, Trois-Ilets and Saint-Pierre are concerned.

Which tourist cruise ships are concerned?

The tourist cruise ships whose passengers can benefit from the scheme are those meeting the definition of passenger ships (Decree No. 84-810 of 30 August 1984):

• at least 12 passengers for power-driven vessels
• at least 30 passengers for sailing vessels

Tourist cruises are understood as a sea transport service operated exclusively for leisure purposes, complemented by accommodation and other services, and at least two nights on board.

What taxes are exempt for goods sold to cruise tourists?

Goods sold to cruise tourists benefit from an exemption from dock dues, a local tax specific to Guadeloupe and Martinique, as well as excise duty on alcohol and VAT.

In summary, the exemption from dock dues in Guadeloupe and Martinique constitutes a significant advantage for cruise tourists. This system simplifies formalities and offers attractive prices while helping to boost local trade.

Regulatory basis of the duty-free sales system

• Section 2 of Chapter IX (Articles 41a to 41h) of Law No. 2004-639 of 2 July 2004 on dock dues
• Decree No. 2024-89 of February 7, 2024 on the transitional duty-free sales system for cruise lines