{"id":1000,"date":"2024-12-05T21:52:03","date_gmt":"2024-12-05T20:52:03","guid":{"rendered":"https:\/\/www.service-public.pf\/douane\/?page_id=1000"},"modified":"2024-12-23T21:52:42","modified_gmt":"2024-12-23T20:52:42","slug":"les-regimes-douaniers-economiques","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/douane\/professionnels\/les-regimes-douaniers-economiques\/","title":{"rendered":"Les r\u00e9gimes douaniers \u00e9conomiques"},"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(169,183,222,0.65);--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\" ><a href=\"https:\/\/www.service-public.pf\/douane\" class=\"fusion-breadcrumb-link\"><span >Accueil<\/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\">Les r\u00e9gimes douaniers \u00e9conomiques<\/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;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Qu&rsquo;est-ce qu&rsquo;un r\u00e9gime douanier \u00e9conomique ?<\/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:10px;--awb-text-font-family:&quot;Roboto&quot;;--awb-text-font-style:normal;--awb-text-font-weight:300;\"><p>Un r\u00e9gime douanier \u00e9conomique permet :<\/p>\n<\/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\">d&rsquo;importer des marchandises en suspension des droits et taxes de douane et de taxes,<\/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\">de stocker, d&rsquo;utiliser ou de transformer ces marchandises, selon vos besoins, avant de les reverser sur le march\u00e9 polyn\u00e9sien ou de les r\u00e9exporter.<\/div><\/li><\/ul><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:10px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Quels sont les avantages que procurent ces r\u00e9gimes ?<\/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>Ces r\u00e9gimes ont un objectif commun : placer les entreprises polyn\u00e9siennes dans la meilleure position au regard de la concurrence internationale.<\/p>\n<p>Le premier avantage direct est financier puisque leurs b\u00e9n\u00e9ficiaires n&rsquo;acquittent pas les droits et taxes normalement per\u00e7us \u00e0 l&rsquo;entr\u00e9e en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:10px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Le second avantage est \u00e9conomique ou commercial :<\/h4><\/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-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\">La fonction stockage permet de disposer en permanence d&rsquo;un stock de marchandises et de les utiliser au fur et \u00e0 mesure des besoins de l&rsquo;entreprise : les droits et taxes ne sont donc acquitt\u00e9s qu&rsquo;au moment o\u00f9 les marchandises sortent de l&rsquo;entrep\u00f4t. De plus si elles sont finalement export\u00e9es, l&rsquo;entreprise n&rsquo;aura pas \u00e0 acquitter les droits et taxes de douane.<\/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\">La fonction utilisation permet \u00e0 une entreprise de disposer d&rsquo;une marchandise qui ne lui appartient pas mais dont elle a besoin pour son activit\u00e9 (essais, mise au point de mat\u00e9riel, exposition etc.). D\u00e8s lors que la marchandise doit \u00eatre r\u00e9export\u00e9e, elle b\u00e9n\u00e9ficie d&rsquo;une suspension de droits et taxes de douane.<\/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\">La fonction transformation permet \u00e0 une entreprise de r\u00e9aliser une production, \u00e0 partir de marchandises tierces, dont le produit fini sera r\u00e9export\u00e9.<\/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=\"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_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--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 sep-underline sep-solid fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:10px;--awb-sep-color:var(--awb-color2);\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Quelles sont les conditions pour b\u00e9n\u00e9ficier de ces r\u00e9gimes ?<\/h4><\/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>Ces r\u00e9gimes sont accord\u00e9s sur demande de l&rsquo;int\u00e9ress\u00e9 qui doit justifier du besoin \u00e9conomique de les utiliser. Une autorisation est d\u00e9livr\u00e9e par l&rsquo;administration des douanes. Une convention fixe le cadre juridique dans lequel l&rsquo;entreprise peut utiliser le r\u00e9gime qu&rsquo;elle a demand\u00e9. Cette autorisation garantit \u00e0 la fois les int\u00e9r\u00eats de l&rsquo;entreprise qui conna\u00eet ainsi d\u00e8s le d\u00e9part les conditions d&rsquo;utilisation du r\u00e9gime (type de marchandises admises, dur\u00e9e d&rsquo;utilisation du r\u00e9gime etc.) et ceux de l&rsquo;administration (qui doit en effet s&rsquo;assurer que les marchandises import\u00e9es sans droits et taxes ne seront pas revers\u00e9es sur le march\u00e9 polyn\u00e9sien sans avoir au pr\u00e9alable acquitter les droits et taxes normalement dus).<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:0px;--awb-spacing-right-large:4.8%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:4.8%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--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-5 sep-underline sep-solid fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:10px;--awb-sep-color:var(--awb-color2);\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Ces r\u00e9gimes pr\u00e9sentent un double avantage<\/h4><\/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 awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Adapter le r\u00e9gime aux besoins et capacit\u00e9s de l&rsquo;entreprise<\/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\">Fixer \u00e0 l&rsquo;avance les \u00ab\u00a0r\u00e8gles du jeu\u00a0\u00bb afin que l&rsquo;entreprise sache quels sont ses droits mais aussi quelles sont ses obligations.<\/div><\/li><\/ul><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:15px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Les diff\u00e9rents types d&rsquo;entrep\u00f4ts<\/h3><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"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-2 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.88%;--awb-width-medium:75%;--awb-order-medium:0;--awb-spacing-right-medium:2.56%;--awb-spacing-left-medium:2.56%;--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-7 sep-underline sep-solid fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:10px;--awb-sep-color:var(--awb-color2);\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">L&rsquo;entrep\u00f4t public<\/h4><\/div><div class=\"fusion-text fusion-text-5 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;entrep\u00f4t public est utilisable par toute personne, pour l&rsquo;entreposage de marchandises. Le local d&rsquo;entreposage doit \u00eatre agr\u00e9\u00e9 par le service des douanes. L&rsquo;entreposeur et l&rsquo;entrepositaire sont deux personnes distinctes. L\u2019entreposeur est responsable de tout ce qui touche \u00e0 la gestion de l&rsquo;entrep\u00f4t et au stockage sous douane des marchandises (exemple : responsabilit\u00e9 en cas de soustraction ou de vol). L\u2019entrepositaire est responsable de l&rsquo;ex\u00e9cution des obligations qui r\u00e9sultent du placement des marchandises sous le r\u00e9gime douanier.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:7.68%;--awb-spacing-left-medium:7.68%;--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-8 sep-underline sep-solid fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:10px;--awb-sep-color:var(--awb-color2);\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">L&rsquo;entrep\u00f4t priv\u00e9<\/h4><\/div><div class=\"fusion-text fusion-text-6 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;entrep\u00f4t priv\u00e9 est r\u00e9serv\u00e9 \u00e0 l&rsquo;entreposage des marchandises par l&rsquo;entreposeur qui est, en m\u00eame temps, entrepositaire.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:15px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Les bases juridiques<\/h3><\/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-4 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-gavel fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Articles 117 \u00e0 136 du Code des Douanes de Polyn\u00e9sie Fran\u00e7aise ;<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-gavel fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Arr\u00eat\u00e9 n\u00b0 1006 CM du 16 juillet 1998.<\/div><\/li><\/ul><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":341,"featured_media":0,"parent":967,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-1000","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1000","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=1000"}],"version-history":[{"count":4,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1000\/revisions"}],"predecessor-version":[{"id":1974,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/1000\/revisions\/1974"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/pages\/967"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/douane\/wp-json\/wp\/v2\/media?parent=1000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}