Chapter VI: Miscellaneous duties and taxes.

(1) (Repealed) 2. In the case of imports of a non-commercial nature, the customs administration may levy flat-rate import duties other than value added tax and internal taxes on goods sent in small consignments to private individuals or contained in travellers’ personal luggage. The flat-rate tax is collected by the customs department in accordance with the same rules, subject to the same guarantees and the same penalties as for customs…

Products subject to duties, taxes, surcharges or other charges, which are contained in imported goods, are subject to compensation taxes which are intended to balance the tax burden with similar products of national origin. Decrees issued by the Minister for the Economy and Finance set the terms and conditions for the application of this provision for each type of goods. The compensation taxes provided for above are collected under the…

A tax is introduced for the benefit of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passengers. It is based on the number of passengers embarking in these regions. The rates of this tax may be adjusted according to the mode of transport used and the distance travelled. They are set by each regional…

1. A veterinary inspection fee is charged on imports into the customs territory, under all customs procedures, of animal products or products of animal origin, live animals and feed of non-animal origin covered by Regulation (EC) No 669/2009 of 24 July 2009 laying down detailed rules for the implementation of Regulation (EC) No 882/2004 of the European Parliament and of the Council as regards enhanced official controls on imports of…

I. – Pursuant to Article 79(2)(a) of Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the verification of compliance with food law, feed law, animal health and welfare rules, plant health rules and plant protection products, amending Regulations of the European Parliament and of the Council (EC) No 999/2001, (EC) No 396/2005, (EC)…