Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
Legal Opinion on the Imposition of the Octroi de Mer by the French Caribbean Outermost Regions on Products Originating from CARIFORUM States
FINAL REPORT
For
Caribbean Export Delivered by:
A-Z Information Jamaica Limited February 14, 2014
Consultants: Aaron Parke, Regine Sainte Croix, Noel Watson
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
Contents 1.0 Introduction ............................................................................................................................................ 4 1.1 Background ......................................................................................................................................... 4 1.2 CARIFORUM TRADE WITH THE FCORs ................................................................................................ 5 1.3 Main features of the Octroi de Mer (OM) .......................................................................................... 6 Key issues to be determined ....................................................................................................................... 10 2.0 The status of the FCORS ........................................................................................................................ 11 2.1 Main characteristics of the FCORs .................................................................................................... 11 3.0 Review of relevant EU Legislation (inclusive of amendments) that determines the structure and application of the Octroi de Mer ................................................................................................................ 14 3.1 Legal basis of the Outermost Regions............................................................................................... 14 3.2 Legal basis of the Octroi de Mer ....................................................................................................... 15 3.2.1 Imposition of the tax in the Territories ......................................... Error! Bookmark not defined. 4.1 The Taxation System in the FCORs as they relate to Imports ........................................................... 21 4.1.2 Application of the OM.................................................................................................................... 21 4.2 The Treatment of CARIFORUM Goods .............................................................................................. 23 5.0 Review the CARIFORUM-EU EPA and relevant WTO Rules to ascertain whether the application of the Octroi de Mer are consistent with these Treaties ...................................................................................... 35 5.1 The Economic Partnership Agreement (EPA) ................................................................................... 35 5.2 CARIFORUM /EU Trade ..................................................................................................................... 36 5.3 The EPA and the Outermost regions of Europe ................................................................................ 38 5.4 The WTO Rules in relation to the EPA and the Octroi de Mer.......................................................... 40 5.4.1 WTO Rules and the EPA ............................................................................................................. 40 5.5 OPINION ............................................................................................................................................ 42 5.5.1. What is the rationale for the Octroi de Mer and what determines the nature and application of the Octroi de Mer? ......................................................................................................................... 42 5.5.2 How has this tax been applied to the goods originating from CARIFORUM vis a vis the application to like goods produced in the FCOR that are included on the exemption lists and those imported from Europe? ...................................................................................................................... 44 5.5.3 What if any are the evidence to support a claim that the tax is being applied to CARIFORUM goods in a discriminatory manner. ..................................................................................................... 46 5.5.4 Is the Octroi de Mer consistent with the WTO rules and the provisions of the CARIFORUM –EU –EPA? .................................................................................................................................................. 47 5.5.5 Should there be evidence that the tax is being applied to CARIFORUM goods in manner considered discriminatory, what provisions if any are available for the review of the tax................ 49
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
ACRONYMS AND ABBREVIATIONS
ACP CARICOM CARIFORUM DOMS
African Caribbean Pacific Caribbean Common Market Caribbean Forum of ACP States French Overseas Departments and Territories (départements et territoires d'outre-mer) European Council European Economic Community Economic Partnership Agreement European Union French Caribbean Overseas Region General Agrement on Tariff and Trade Gross Domestic Product Marché Unique Antillais (French Altillas single market) Most Favoured Nation Organisation of Eastern Caribbean States Overseas Countries and Territories Octroi de Mer Additional Octroi de Mer (Regional Sea) Outermost Region World Customs Organisation World Trade Organisation
EC EEC EPA EU FCOR GATT GDP MAU MFN OECS OCT OM OMR OR WCO WTO
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
1.0 Introduction The Caribbean Export Development Agency (Caribbean Export) seeks a legal opinion on the Octroi de Mer otherwise referred to as Dock tax/Dock dues, which is an internal tax applicable to all imports into the French Caribbean Outermost Regions (FCORs). The legal opinion should relate to the nature, scope and application of the Octroi de Mer on CARIFORUM Exports and its consistency with the obligations under the CARIFORUM-EU EPA.
The overall objective of the exercise is to enhance trade between CARIFORUM States and the Outermost Regions.
The specific objective as outlined in the Terms of Reference is to study the nature, scope and application of the Octroi de Mer on products originating from CARIFORUM States. The opinion is intended to assist Caribbean Export in its trade advocacy role in the Caribbean Region.
The specific activities outlined in the Terms of Reference were as follows: a) Review all
relevant EU Legislation (inclusive of amendments) that determine the structure and
application of the Octroi de Mer; b) Review the related schedules (in Maritnique, Guadeluope and French Guiana) and how they are applied to goods originating from CARIFORUM States vis a vis like local products; c) Review the CARIFORUMEU EPA and relevant WTO Rules to ascertain whether the application of the Octroi de Mer is consistent with these Treaties d) Prepare a report on the Octroi de Mer and its application on goods originating from CARIFORUM States
1.1 Background Caribbean Export Development Agency (Caribbean Export) is currently implementing its 10th European Development Fund (10TH EDF) Regional Private Sector Development Programme and has as one of its main objectives the deepening of cooperation between the private sector of CARIFORUM States and the FCORs. The activities within the programme include the exchange of information on laws and regulations that affect trade and investments, support to export initiatives that target the outermost regions and the hosting of the CARIFORUM/FCOR/OCT Task Force on Trade and Investment. Caribbean Export also seeks to improve its role in trade advocacy and as such now wishes to carry out an 4
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 independent review of this trade related matter (Octroi de Mer Tax) in order to provide an advisory opinion to its stakeholders. A number of CARIFORUM producers have expressed concern about the imposition of the Octroi de Mer (Dock Tax/ Dock Dues) which is applicable to all imports into the FCORs. These concerns have been discussed at the meetings of the CARIFORUM/FCORs/OCT Task Force on Trade and Investment. In addition, the application of this tax has also been raised in two main Institutions of the CARIFORUM-EUEPA – i.e. the CARIFORUM-EU Trade and Development Committee and the CARIFORUM Joint Council, where CARIFORUM members on the one hand have signaled to the EU the discriminatory nature of the application, which in their view was not permissible under the EPA (Article 7) or WTO rules. The EU on the other hand has affirmed that this measure is fully supported under EU Law (Article 349- Lisbon Treaty) as well as Article 239 of the CARIFORUM-EU EPA. At the Joint EPA Council meeting held on October 30, 2012, Caribbean States contended that some of their exports to French Territories in the region attract higher taxes than similar goods from EU Member States and other countries. The Octroi de Mer is allowed under the EPA Agreement therefore the question seems to be whether it is being applied in a non-discriminatory and transparent manner. The EU and CARIFORUM States have made a commitment to cooperate to resolve the matter1.
1.2 CARIFORUM TRADE WITH THE FCORs CARIFORUM exports to the FCORs though relatively small in terms of the Group’s overall trade volume and value is nonetheless important from several perspectives. In particular, it signals the start of concerted efforts to deepen the private sector cooperation between CARIFORUM and the FCORs and by extension the economic integration between the two groupings, as envisioned under the EPA. CARIFORUM exports currently account for a fraction of the total imports of FCORs, the majority of which is sourced from France. The trade data for 2008 however indicate that total CARIFORUM exports to the FCORs were valued at US$ 238,145,6162. The data on trade in goods also suggest that many firms in 1
http://www.ecdpm.org/Web_ECDPM/Web/Content/Content.nsf/0/A7DB008265B1709FC1257AB700568A98?OpenDocument#sthash.4ZkdK2Ei .dpuf 2
Final Report Consultancy on Opportunities for Doing Business between CARIFORUM States And the French Caribbean Outermost Regions (FCORs) –November 2010
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 CARIFORUM States have been taking advantage of the market opportunities available in the outermost regions. Since the signing of the CARIFORUM EU EPA, CARIFORUM States have collectively maintained a positive trade balance with the FCORs. A look at CARICOM trade data between 2008 -2011 suggests that while the trade balance has reduced somewhat from USD 213 M to USD 155M, the balance has been consistently in favour of CARICOM exports3. In terms of the overall value, CARIFORUM goods exports to all three FCORs is dominated by mineral based products (petroleum and gas), metals and chemicals that are exported from Trinidad & Tobago. Minerals exports account for over 90% of the value of all CARIFORUM exports to the FCORs4. The data also show that significant amounts of agro processed products (fish and sea food, aerated beverages, vegetables and tubers), labels, steel products, sand and gravel/crushed stones are exported by CARIFORUM. Market intelligence suggests that there are additional opportunities for agro-processed products (sauces, spices, condiments, jams, jellies, etc.); foodstuffs (food preparations, mineral waters, beers, aerated waters, etc.); paper and paperboard products; furniture; cosmetics; household chemicals and other products. It is noted that the FCORs import a large portion of the vegetables and fruits that they consume hence there are additional opportunities for CARIFORUM exporters. The interest by CARIFORUM States in increasing exports to the FCORs is exemplified by Trinidad and Tobago which is seeking to expand exports from the non- energy sector. The OECS sub-region has also been making overtures to increase trade in goods and services to the FCORS. As noted in the TOR, the production mix in the CARIFORUM region tends to be similar to that in the FCORs. This observation may have a bearing on the application of the Octroi de Mer tax, since one underlying objective of the tax is the protection of local production in situations where the local industry is considered to be uncompetitive vis a vis imports of like products. For the purposes of this report, the analyses will be confined to the existing range of products currently exported by CARIFORUM.
1.3 Main features of the Octroi de Mer (OM) The main features of the OM that are relevant to this opinion are summarized below.
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CARICOM Export Development Agency IBID NB: The available Trade Data for 2011 is incomplete and only reflects some exports from the CARICOM states.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 In 1997, the Treaty of Amsterdam first introduced the legal basis of the concept of Outermost Regions. The recognition of their special status in Article 299(2) of the Treaty of Amsterdam (1997), which came into force in December of 1999, is based on the principles of equality and proportionality which allow differing treatment to take account of the distinct situation of those regions. In this regard, the European Union adopts Community measures so that those living in the Outermost Regions can enjoy the same opportunities as those in the European Union as a whole. This position was reinforced by the treaty of Lisbon which recognised the special nature of the Ooutermost Regions and the need for specific actions and measures to foster their development. The Octroi de Mer is one such measure. The main features of the Octroi de Mer (OM) are summarized below as follows:
1. The imposition of the Octroi de Mer otherwise referred to as Dock Dues is sanctioned by the European Commission in Decision 89/688/EEC and codified in French National Legislation Law No 92676. The current French National legal framework for the Octroi de Mer is Act - 639 of July 2, 2004. Decision 89/688/EEC was adopted on the basis of Article 299(2) of the EC Treaty. 2. There is an additional Octroi de Mer (OMR) which is also in effect. Its basis is Law No. 84-747 of August 1984 which imposed an additional duty (Regional Sea (2.5 % statutory maximum), with the setting of the rates coming under the jurisdiction of the regional council, for the benefit of the region. 3. The Octroi de Mer is applied to imports from the EU and the rest of the world. It affects all Goods both locally produced and imported. The Octroi de Mer (OM & OMR) is applicable to the local production of goods whether from manufacturing operations; processing; renovation of tangible assets as well as agriculture and mining operations. 4. The basis for the calculation of the tax is the CIF value in the case of imports and for local production it is the quarterly statement of turnover. Furthermore, the tax base consists of the following elements: a) For imported goods, the customs value for the purposes of Community law; b) For the supply of locally produced goods, the price excluding value added tax and excise off. OM &OMR are payable: a) For imported goods, upon entry or when the goods are consumed in the case of investment goods introduced under a customs or tax suspension arrangement; 7
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 b)
For the supply of goods at the time of delivery.
They shall be paid as follows: a) For imported goods, upon the customs declaration; b) For the supply of goods, the quarterly returns filed by taxpayers with the territorially competent customs office. 5. The Octroi de Mer (OM &OMR) is applicable only to the trade in goods. 6. For the purposes of the tax, (Article (3) 2004 law - 639), Guadeloupe and Martinique are designated a single tax territory called the “Single Caribbean Market” (Marché Unique Antillais (French Antilles single market) (MAU). Consequently, the goods produced, introduced or imported into one of these two regions, move freely in the other region. Imports of goods originating from France, other members of the European Union, third countries, Reunion and French Guiana, are liable to payment of the Octroi de Mer. 7. The Octroi de Mer rates vary between 0 and 70%. Rates of 0, 5, 7, 10, 15, 20, 25 and 30 % are the most commonly applied against the relevant HS Codes. The higher levels are imposed on products such as alcohol and tobacco, where a rate of 50% is the often observed rate applied. The average rate applied on most imported products is 17.5%. A rate of 2.5 % (some products have a rate of 1.5 % especially where there is low production), is applicable to products that are produced locally in the FCORs. 8. By Decision No 2004/162/EC of 10 February 2004, the Council extended the 1989 Decision until 31 July 2004 and allowed France to maintain a system of providing exemptions or tax reductions for local production until 1st July 2014. Under this decision a determination was made concerning the products which could be entitled to tax exemptions or reductions in favour of local production. These were presented in three (3) categories/listings designated A,B,C specific to each Territory, according to the size of the tax differential that it is proposed to authorize. The taxation levels determined were 10, 20 or 30 percentage points respectively. The tax schedules for the Territories of Martinique, Guadeloupe and French Guyana clearly indicate how the differentials have been applied to the prescribed product categories (A, B, C) in each territory.
9. The Lists A, B, C combined, applies to a total of 218 products out of the 5088 products imported (2008 data). Exemption usually means exemption of OM and reduction of OMR from 2.5% to 1.5%. 8
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 With respect to the other products locally manufactured but not included on the Lists, the normal tariff applies. 10. The designated rates referred to in 8 above, are not applied consistently between Territories. Therefore, a product entering Martinique may face a different rate than what is applicable in Guadeloupe. The A, B, C lists are amended periodically under the predetermined protocols laid down by the EC Directive and must be approved by the EC. Council Decision No 448/2011/EU of 19 July 2011 amended Decision 2004/162/EC as regards the products that may benefit from exemption from or a reduction in dock dues. 11. Certain exemptions to the Octroi de Mer are mandatory, (Articles 4, 5 and 8 of Law 2004 - 639), while others are optional, (Article 6, 2004 Act 639). The following are mandatorily exempted from the tax:
Exports;
Imports and productions which fall within the MAU ( Caribbean Single Market );
The supply of locally produced goods if annual turnover is less than or equal to € 550 000;
Imports under franchises ;
Purchases by travelers if value is less than or equal to €1000;
Non-commercial consignments if less than or equal to € 205.
With respect to businesses with a turnover of less than € 550, 000, the Regional Council provides two measures: a) When these businesses produce goods listed in the annex, the deviations of 10, 20 or 30 percentage points may be increased by 5 points. The rate applicable to imports can then exceed 15, 25 or 35%; b) When the businesses produce goods that are not listed in the Annex, a difference of 5 points can be established for them. The rate applicable to imports is then capped at 5%. Exemptions granted to the following goods are optional (Article 6, 2004 Act 639). The Regional Council may exempt Equipment for the hospitality industry and tourism according to a defined list per Annex IV of the General Tax Code or CGI); building materials, fertilizers, tools for industrial and agricultural application, according to a defined list per Annex IV CGI); the raw materials for local production activities; equipment for the completion of the sovereign functions of the State; health facilities for 9
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 institutions of public or private health; goods reimported in their original state by the person who exported . 12. There are two (2) other taxes to note, that affect imports as follows: A.
The FCORs (other than French Guiana) apply a local VAT system closely resembling the
Community system but with certain adaptations (reduced rates). The current rate is 8.5%. B. Quay Tax: Each port has a different charge and the formula is calculated based on different variables such as weight; size of the ship, type of goods and applies both when the ship arrives and departs etc. (An average cost is €120 for a 40ft container and is much higher than previously thought).
Key issues to be determined The TOR requires the preparation of a legal opinion on the nature, scope and application of the Octroi de Mer on CARIFORUM exports and its consistency with the obligations under the CARIFORUM‐EU EPA. In this regard the main issues to be addressed may be framed as follows: 1. What is the rationale for the Octroi de Mer and what determines the nature and application of the Octroi de Mer? 2. How has this tax been applied to goods originating from CARIFORUM vis a vis the application to like goods produced in the FCOR that are included on the exemption lists and those imported from Europe? 3. What, if any, is the evidence to support a claim that the tax is being applied to CARIFORUM goods in a discriminatory manner? 4. Is the Octroi de Mer consistent with WTO rules and provisions of the CARIFORUM –EU –EPA? 5. Should there be evidence that the tax is being applied to CARIFORUM goods in a manner considered discriminatory? What provisions, if any, are available for the review of the tax? The sections which follow provide the background and analysis of the Octroi de Mer in concert with the specified activities in the Terms of Reference. The Legal Opinion thus feeds from the analyses of the OM, examination of the OM schedules in the various FCOR Territories and their application to FCOR exports, the EPA Agreement, EU Legislation and Case Law and the WTO Rules, specifically the GATT 1947/1994. The compilation of the above comprises the full report on the Octroi de Mer and its application on goods originating from CARIFORUM States. 10
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
2.0 The status of the FCORS with the European Union The French Caribbean Outermost Regions of Martinique, Guadeloupe and French Guyana (FCORs), are three of the seven ultra-peripheral regions of the European Union referred to as Outermost Regions. These Caribbean territories were once colonized by France and are of strategic value to the European metropolis. For historical, geographical or political reasons these territories are closely related to the EU. Martinique is a volcanic island with a surface area of approximately 1,100Km2. Guadeloupe is an archipelago that comprises eight inhabited islands and has a surface of 1,705Km2. The two main islands are Basse-Terre (848Km2) and Grande-Terre (590Km2). The former is mountainous and has a large production of banana. The latter is more flat and its soil is suitable for the production of sugar cane. French Guyana is located in South America between Suriname and Brazil with an area of 83,534Km2. The FCORs, like the other Outermost Regions, have different aspects which make them a unique part of the European Union, requiring special development assistance. Their remoteness, insularity and relatively small sized territory with difficult topography and climate, limit their economic development and economic independence, with the economy reliant on a small number of products. However, these regions also have major assets and the potential not only to contribute to their own development, but also to that of Europe as a whole5. It should be noted that St. Maarten and Saint BarthĂŠlemy are referred to as OCTs. The Overseas Countries and Territories (OCTs) are countries/territories that have a special relationship with one of the Member States of the European Community. OCTs are constitutionally linked to four EU Member States (Denmark, France, the Netherlands and the United Kingdom) and they are not independent states as is the case with members of the ACP.
2.1 Main characteristics of the FCORs According to growth factors in the Outermost Regions (ORs) (European Union, Regional Policy, 2009), the main handicaps of the FCORs are as follows6:
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The EU as a Global Actor The Roles & Responsibilities of the EU in an Interdependent World Territorial Scenarios and Visions for Europe (ET2050)
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 A. The FCORs share most of the features of the small economies. Small size of the domestic market, greater tendency to monopolistic structures in production and trade, scarce domestic natural resources and labour supply, narrow domestic output as well as little diversification, inability to influence international prices, small export base and high import ratio to GDP, high degree of structural openness to trade, higher transport and communication costs of islands, etc. Such features have implications for the economic performance of small economies, in line with the endogenous growth theory which identifies key drivers such as private investments, human capital, sector specialization and competitive advantage, openness to trade, as the necessary conditions for growth; B. Remoteness, insularity and small size: The FCORs are far from the main European markets and are scarcely integrated even with their mainland; tourism and agricultural products link the local economy with mainland EU. Remoteness has a negative impact on most sectors because of the transport costs, which affect mobility of factors (labour and capital), trade and in general all forms of integration with the EU. To deal with remoteness however in the past transport infrastructures have been built and a mildly positive trend in the maritime transport of freight can be observed in the last decade in all FCORs; C. Air transport and freight Costs: In general, the opening of air transportation routes has helped to mitigate the isolation of the regions. Accessibility issues affect FCORs not only in their trade and exchanges with the EU but also within their geographic areas and within the same archipelago; D. Small size of the domestic market: The small size of the domestic market is an economic disadvantage which discourages private investment and produces a tendency to develop monopolistic structures and higher costs for the consumers for many goods and services, lowering the standard of living and penalizing the competitiveness of the regions. Remoteness however does not affect Tourism, a sector for which the FCORs’ environmental and cultural diversity can be a competitive advantage. In the FCORs, the hosting capacity remains underutilised and the sector has not been able to pull the local economic growth; E. Difficult topography and climate: The climate of these FCORs varies from tropical (e.g. Guadeloupe, Martinique), to French Guiana. Martinique and Guadeloupe are of volcanic origin and are characterised by very diverse relief from steep to flat, sometimes within the same region. Most of the social and economic life is concentrated in the coastal areas which are particularly exposed to extreme climatic events. Environmental risks are therefore high. Availability of drinkable water and problems linked to
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 waste disposal are amongst the most important issues. The population density is very high in all FCORs except French Guiana which has a low density of1.6hab/km2). It ranges from 260 inhabitants per square km in Guadeloupe to 350 in Martinique, while the EU27 average is approximately 114; E. Economic dependence on a few products: The traditional economic activities in the FCORs are livestock farming (meat and dairy products), fishing, agricultural products such as sugar cane and rum, bananas, tomatoes and potatoes, plant and flower cultivation etc. On average agriculture, forestry and fishing generate less than 5% of gross value added but the traditional economic activities are important for the regional cultural identity, for the preservation of the landscape and tourist attraction and for their employment intensity. On average 80% or more of gross value added is generated by the service sector and over 15% is produced by industry. Within the service sector, the share of public administration is particularly high in the FCORs. The structure of output and employment indicates a dependency on food imports and income transfers. The FCORs have been recognized for their unique features and opportunities which underpin their prospects for development, while at the same time providing opportunities for EU in terms of certain cutting-edge initiatives and pilot projects of significant interest for Europe. These include their exceptional biodiversity and marine ecosystems, good potential for the development of renewable energies and leading-edge agro environmental research; they can act as laboratories for studying and mitigating the effects of climate change. Besides these aspects, geopolitical characteristics of the Outermost Regions enable EU foreign strategy to take advantage of their locations while building relationships with non-EU member states.
The FCORS benefit from the EU funds as well as from the mainland support; they have a better skilled workforce, public services, and more advanced know-how than the other small islands or regions of their geographical area. This works as an opportunity to develop trade but also as a competitive obstacle since the cost structure is much higher than that of the other islands. The high rate of GDP growth in the FCORs over the last decade or more has been fuelled by large public investments and rising private consumption7.
7
IBID
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
3.0 Review of relevant EU Legislation (inclusive of amendments) that determines the structure and application of the Octroi de Mer 3.1 Legal basis of the Outermost Regions In 1997, the Treaty of Amsterdam first introduced the legal basis of the concept of Outermost Regions. The recognition of their special status in Article 299(2) of the Treaty of Amsterdam (1997), which came into force in December of 1999, is based on the principles of equality and proportionality which allow differing treatment to take account of the distinct situation of those regions. In this regard, the European Union adopts Community measures so that those living in the Outermost Regions can enjoy the same opportunities as those in the European Union as a whole. This was reinforced by the Treaty of Lisbon which recognised the special nature of the Outermost Regions and the need for specific measures to foster their development.
These Measures are reinforced by the Treaty of Lisbon (2007) which came into force in December 2009 and the Treaty on the Functioning of the European Union. (The Treaty of Lisbon amends the EU's two core Treaties, the Treaty on European Union and the Treaty Establishing the European Community)8. The latter is renamed the Treaty on the Functioning of the European Union).
In the Treaty on the Functioning of the European Union, the Outermost Regions are covered in Articles 349 and 355 respectively and require that EU policies must be adjusted to the special circumstances of the Outermost Regions. Articles 349 and 355 of the Treaty on the Functioning of the European Union recognise the particularity of the Outermost Regions.
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The two principal treaties on which the EU is based are the Treaty on European Union (TEU; Maastricht Treaty, effective since 1993) and the Treaty on the Functioning of the European Union (TFEU; Treaty of Rome, effective since 1958). These main treaties (plus their attached protocols and declarations) have been altered by amending treaties at least once a decade since they each came into force, the latest being the Treaty of Lisbon which came into force in 2009. Lisbon also made the Charter of Fundamental Rights legally binding, though that is not a treaty per se. The Lisbon treaty clarifies which powers: belong to the EU belong to EU member countries
are shared.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 In 1986, the European Commission created an inter-departmental group for the Outermost Regions, entrusted with the task of coordinating Community actions for these regions and liaising with the National and Regional Administrations concerned. Since 1989, these regions have benefited from a specific programme to boost socio-economic measures aimed at achieving greater convergence with the rest of EU.
The Outermost Regions are governed by the same ever evolving rules and regulations that govern France and its regions, in addition to those laws that govern the EU.
The Outermost Regions and the FCORs in particular conduct most of their business with mainland France due to longstanding colonial ties. There is a high preference for French culture and French influence dominates their way of life. Quality and to a lesser extent, price are the two main factors driving sales in these markets.
3.2 Legal basis of the Octroi de Mer A review of the literature indicates that the first reference to the Octroi de Mer is as a tax levied proportionally to the weight of merchandise imported into the French colony of Martinique in 1670. The modern history however begins with the law dating from 1946, under which a charge termed “Octroi de Mer� was levied in the French Overseas Departments(DOMs) on all goods, irrespective of their origin (including those from metropolitan France and, in principle, those from other overseas departments), by reason of their introduction into the overseas department in question. Products of the overseas department itself were, however, exempted from the old Octroi de Mer or any equivalent internal levy. The revenue from the old Octroi de Mer went essentially to finance local authority budgets according to the rules governing autonomous regions.9 As previously noted, the imposition of the Octroi de Mer otherwise referred to as Dock Dues was sanctioned by the European Commission in Decision 89/688/EEC which responds to Article 299(2) of the Treaty of Amsterdam, requiring that EU policies must be adjusted to the special circumstances of
9
European Court reports 1998 Page I-02039
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 the Outer Most Regions. (Council Decision 89/688/EEC of 22 December 1989 concerning the dock dues in the French overseas departments (OJ 1989 L 399, p. 46) was adopted on the basis of Articles 227(2) and 235 of the EEC Treaty, as was Council Decision 89/687/EEC of 22 December 1989 establishing a programme of options specific to the remote and insular nature of the French overseas departments (Poseidom) (OJ 1989 L 399, p. 39), which was adopted on the same day).
Article 299(2) of the Treaty establishing the European Community which came into force on 1 May 1999 replaced Article 227(2) on which the 1989 Council Decision was based10. This Article lays the basis for adopting the provisions of the Treaty to the French Overseas Departments, the Azores, Madeira and the Canary Islands. It stipulates that in applying the provisions of the Treaty, account should be taken of the structural, social and economic situation of the named territories, which is compounded by their remoteness, insularity, small size, difficult topography and climate, economic dependence on a few products, the permanence and combination of which severely constrain their development. It further stipulates that the council acting by a qualified majority on a proposal from the commission and after consulting the European Parliament, shall adopt specific measures aimed in particular at laying down the conditions of application of the present treaty to those regions including common policies.
In the Treaty on the Functioning of the European Union, the Outermost Regions are covered in Articles 349 and 355 and this continues to form the legal framework for the European Union's Outermost Regions under which measures can be taken to offset their permanent handicaps. On 14 March 2000 the Commission adopted a report on measures to implement Article 299(2) of the EC Treaty for the Outermost Regions. The report stated that Article 299(2) authorises special tax measures to help the Outermost Regions provided the requests submitted are justified by the disadvantages these regions suffer. Future tax measures for such regions have to be assessed on the basis of detailed requests from the Member States in question.
Article 299(2) provides that the Council shall, when adopting the relevant measures referred to in the second subparagraph, take into account areas such as customs and trade policies, fiscal policy, free zones, agriculture and fisheries, conditions for supply of raw materials and essential consumer goods, 10
Article 299 (ex Article 227 (as amended by the 2003 Accession Treaty) (Page 85-Consolidated Version of the th Teaty Establishing the European Community; EC Legislation 2005-2006-16 Edition-Nigel Foster.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 state aids and conditions of access to structural funds and to horizontal community programmes. The community shall adopt the measures referred to, taking into account the special characteristics and constraints of the Outermost Regions without undermining the integrity and the coherence of the community legal order, including the internal market and common policies.
Prior to Decision 89/688/EEC, the Ocroi de Mer was imposed under French Law n ° 84-747 of 2 August 1984, which also introduced an additional duty (Regional Sea (2.5 % statutory maximum)), under the jurisdiction of the regional councils. The tax was applicable to all imported goods with local production being exempted. As such it was regarded as discriminatory against any imported goods, particularly those originating from the EU. Such a regime was considered tantamount to introducing a tax equivalent to a customs duty and as such was inconsistent with the provisions of the Treaty of Rome. This view was upheld in the Legros case - [Case C-163/90 Administration des Douanes et Droits Indirects ν Legros and Others [1992] ECR I-4625], in which the European Court of Justice (ECJ), in a preliminary ruling, declared a Dock due (Octroi de Mer) as a charge having the equivalent effect to a custom duty and found it incompatible with Article 12 EC and with the EEC –Sweden Fee Trade Agreement.
Due to mounting internal opposition to the tax, the EC Council by Decision No 89/688/EEC of 22 December 1989, requested the French Government to amend its legislation to tax indiscriminately imported products in the overseas departments. On 17 July 1992, the French Republic adopted Law No 92-676 (replacing a 1984 Law). This law came into Force in December 1992 and reflected the Council Decision 89/688/EEC. `The Council Decision however authorized France to exempt, wholly or partially, local production according to economic needs for a period of ten years. The bases of the opposition to the Octroi de Mer were contained in Article 25(ex Article 12) of the Treaty Establishing the European Union and Article 90(ex Article 95) on tax provisions. Article 25 states inter alia that “Customs duties on imports and charges having equivalent effect shall be prohibited between member states”. The prohibition shall also apply to customs duties of a fiscal nature. Article 90 states that “no member shall impose directly or indirectly on the products of other member states, any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic product”. Furthermore, no member state shall impose on the products of other member states any internal taxation of such a nature as to afford indirect protection to other products.
17
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 The decision in Legros supra, triggered several other cases, each citing the Octroi de Mer as constituting a measure prohibited by Community law, in particular by Articles 9, 12, 95 and 227 of the EC Treaty. These cases were subsequently referred to the ECJ by French National Courts including the Tribunal d'Instance, Saint-Denis, Réunion, France, for a preliminary ruling (under Article 177 of the EC Treaty) in the proceedings pending before those courts, concerning the imposition of the Octroi de Mer. In referred cases, including; C-212/96 Chevassus-Marche v Conseil Régional de L· Réunion; Joined Cases C-37/96 and C-38/96 Sodiprem and Others v Direction Générale des Douanes; Société Béton Express (C-405/96); Société Nouvelle de Concassage (C-406/96); Société Bourbon Lumière (C-407/96); Société Ouest Concassage (C-408/96) et al, the ECJ affirmed that it did not have jurisdiction within the framework of proceedings brought under Article 177 of the Treaty to give a ruling on the compatibility of a national measure with Community law. Referring to settled case-law, the Court added that it did, however, have jurisdiction to supply the national court with a ruling on the interpretation of Community law so as to enable that court to determine whether such compatibility existed in order to decide the case before it. The Court’s ruling is paraphrased below. “On a proper construction, Council Decision 89/688/EEC of 22 December 1989 concerning the dock dues in the French overseas departments precludes exemptions of a general or systematic order, which would thus amount to the reintroduction of a charge having an effect equivalent to that of a customs duty. That decision does, however, authorise exemptions which are necessary, proportionate and precisely determined and which respect the strict conditions laid down in Article 2(3) thereof, interpreted in the light of the limits laid down in Article 227 of the EC Treaty”.
In essence, the above ruling from the ECJ effectively settled the issue of the validity of the Octroi de Mer and nullified the ruling in Legros. Furthermore the ruling supported the position of the French National Authorities who had maintained that the rules governing octroi de mer were consistent with both Decision 89/688 and Article 227 of the Treaty and that the charge is therefore not discriminatory for the purpose of the first paragraph of Article 95 of the EC Treaty. For further information, reference is made
18
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 to the Chevassus- Marche decision [Case C-212/96 Chevassus-Marche v Conseil Régional de L· Réunion] and Joined Cases, Société Beton Express et al. v Direction Générale des Douanes11 By Decision No 2004/162/EC of 10 February 2004, the Council extended the 1989 Decision until 31 July 2004 and authorized France to maintain a system of imposing the Octroi de Mer and providing exemptions or reductions in the tax for local production until 1 July 2014. The exemptions were specific to a detailed list of products defined by reference to the nomenclature (HS Codes) and must comply with the maximum differential taxation for each overseas department in parts A, B and C of the Annex to the decision. In other words, the maximum permitted tax differential, depending on the products and the overseas department in question was set at, 10, 20 and 30 percentage points. In accordance with the second paragraph of Article 4 of Decision 2004/162/EC, on 31 July 2008 the French authorities presented to the Commission a report on the application of the taxation arrangements provided for in that Decision. Consequently, Council Decision No 448/2011/EU of 19 July 2011 amended Decision 2004/162/EC, as regards the products that may benefit from exemption from or a reduction in dock dues. Article 1 of Law No 92-676, provides as follows: In the regions of Guadeloupe, Guyane, Martinique and Réunion, the following transactions are subject to a charge designated octroi de mer: (1) imports of goods; (2) Deliveries for value by persons engaged in production activities there; "production activities" means the manufacture, processing or renovation of corporeal movable goods, together with agricultural, mining and quarrying operations; (3) Deliveries for value by persons who buy with a view to export or to resell to other persons liable to octroi de mer and who fulfill the conditions laid down in Article 3(2). Article 2(1) provides for exemption from octroi de mer for exports out of the regions of Réunion, Guadeloupe and Martinique, for exports out of the region of Guyane with the exception of exports to
11
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:61996CO0405:EN:PDF
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 Guadeloupe or Martinique and for imports into the regions of Guadeloupe or Martinique of products on which octroi de mer has been charged in Guyane. Overall, Law No 92-676 provides a general scheme and three appendices lists of products that have a specific taxation. These lists are unique to each region and are classified according to three letters, A, B and C listing the products classified according to the common customs tariff nomenclature and for which the tax differential may not exceed 10, 20 and 30 percentage points. At the present time , the new system for imposing the Octroi de Mer is defined by Law No. 2004-639 of 2 July 2004 (Official Journal of 3 July 2004 p.12114) complemented by the Enforcement Decree No. 2004-1550 of 30 December 2004 (OJ of 1st January 2005). It is based on Council Decision of 10 February 2004 concerning the dock dues in the French overseas departments and extending the period of validity of Decision 89/688/EC.
Conclusion 1. The imposition of the Octroi de Mer otherwise referred to as Dock Dues, is sanctioned by the European Commission in Decision 89/688/EEC and codified in French National Legislation Law No 92676 . The current National legal framework for the Octroi de Mer is Act - 639 of July 2, 2004. Decision 89/688/EEC was adopted on the basis of Article 299(2) of the EC Treaty; 2. Subsequent to the Legros case (Case C-163/90V, Legros, [1992] ECR 1-462) cited above, the legality of the Tax has been determined by the ECJ in the Chevassus- Marche decision and reaffirmed in joined cases Société Beton Express et al. v Direction Générale des Douanes12
3. The imposition of the tax was continued by way of Decision 2004/162/EC, on 31 July 2008 (which extended Decision 89/688EEC) and by Council Decision No 448/2011/EU of 19 July 2011 which amended Decision 2004/162/EC as regards the products that may benefit from exemption from or a reduction in dock dues. 3. The above EC Decisions have an inbuilt requirement for the French Authority to report periodically on the status of the imposition of the taxes. The review may lead to adjustments to the list of exempted products whether by virtue of: a) there is no longer local production of certain products: b) the tax
12
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:61996CO0405:EN:PDF
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 differential applied for a limited number of products is significantly below the maximum level allowed: c) some products produced locally do not appear to be less competitive than those coming from outside the DOM. This regime implies a strict control mechanism for the imposition of the Octroi de Mer in which the differential tax limits for the respective categories are observed.
4.1 Import Taxes in the FCORs The tax on imports may include: 1. Customs Duty (where applicable): Common Customs Tariff, along with the Integrated Tariff (TARIC), is applied at EU external borders to goods from third party countries. CARIFORUM exports are excluded from Customs duty under the EPA. 2. Value Added Tax (VAT), (applicable in Martinique & Guadeloupe, but not in French Guiana) 3. Quay Tax: Each port has a different charge and the formula is calculated based on different variables such as weight; size of the ship, type of goods and applies both when the ship arrives and departs etc. (An average cost is €120 for a 40ft container and is much higher than previously thought). 4. Octroi de Mer (OM) (local tax)
4.1.2 Application of the OM The Octroi de Mer rates are "fixed by resolution of the Regional Council which alone is the competent Authority to decide the level of taxation. It should be noted that the Octroi de Mer is locally set by regional council and not at the EU level. It is specific to the FCORs to cover costs related to Government Administration in the territory. An important principle applied is that there should be the same taxation regime for similar or identical products that are imported. That is the identical or similar products in the same category should be subject to the imposition of the tax at the same rate regardless of their origin subject to the maximum levels stipulated for each category i.e. Category A, B, C. Differences in taxation between local production and imports should be similarly determined based on handicaps that affect local production. There are two components of the Octroi de Mer, namely: •
Octroi de Mer (OM) (financing the municipalities) – 0% to 70% (average 15%). The upper levels applicable to products such as oil, tobacco, liquors e.g. 70% on tobacco
•
Additional Octroi de Mer (OMR) (financing the Regional Council) – fixed rate of 2.5%
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 The Octroi de Mer (OM & OMR) is also applicable to the local production. The quarterly statement of turnover is the basis of calculation. In the case of imports, the CIF value is the basis for calculation. When the OM and OMR are combined the average rate is 17.5 %. This rate is applicable on goods whether imported or locally produced. (See Annex 1- OM schedule for French Guyana). OM Exemptions As it relates to mandatory exemptions, both the OM and the OMR are waived or reduced in the following four circumstances:
Local manufacturers are exempted of this tax if they are below the threshold turnover of €550,000/year. Some local manufacturers whose turnover exceeds €550,000/ year benefit from an exemption or reduction. This applies only to a list of 218 products out of the 5088 products imported (2008). Regarding the other products locally manufactured the normal tariff applies. Imports under franchises ; For some imported products such as raw or intermediate goods, which are used in the local manufacturing, the Regional Council may authorize an exemption or reduction, irrespective of their origin.
Usually exemption includes the waiver of OM and reduction of OMR from 2.5% to 1.5% With respect to the approach taken in applying the differentiated taxation levels, the following example indicates that the Regional Councils may apply a differentiated tax system favorable to local productions subject to compliance thresholds of 10, 20 or 30 percent established by the Council Decision of 10 February 2004, for the designated lists of products in each region. Product X, designated by reference to the HS code is contained in Annex A to Council Decision. The tax differential allowed is 10 percentage points. The Regional Council may: 1. Tax Product X production rate of 7% (5% + OM OMR 2%) and imports of identical or similar goods at the rate of 17% (15% + OM OMR 2%) 2. Tax local cheese production rate of 5% (2.5% + OM OMR 2.5%) and imports of identical or similar goods at the rate of 15% (12.5% + OM OMR 2.5%) 3. Exempt local OM and OMR production and taxing the importation of products identical or similar to the rate of 10% (8% + OM OMR 2%).
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
4.2 The Treatment of CARIFORUM Goods The analysis concerning the imposition of the Octroi de Mer and other applicable taxes on CARIFORUM Exports of Goods to the FCOR is confined to the range of 70 or so products which are currently traded. The study “Opportunities for Doing Business between CARIFORUM States and the French Caribbean Outermost Regions (FCORs)” ( submitted to caribbean Export by A-Z Information Jamaica Limited - Dr. Noel Watson and Ms. Lucia Angelo In November 2010), provides in its volume 1 “Consolidated Report”, the following data related to CARIFORUM exports to the FCORs.
Table 1: Exports from CARIFORUM to FCORs by Category (2006-2008) (in US$) HS codes Category 01-05: Animal & Farm Products 06-15: Vegetable Products 16-24: Foodstuffs 25-27: Mineral Products 28-38: Chemicals & Allied Industries 39-40: Plastics/Rubbers 41-43: Raw Hides, Skins, Leather & Furs 44-49: Wood & Wood Products 50-63: Textiles 64-67: Footwear / Headgear 68-71: Stone / Glass 72-83: Metals 84-85: Machinery Electrical 86-89: Transportation 90-97: Miscellaneous TOTAL
2006
2007
4,202,432 4,176,646 4,665,627 298,130,188 4,466,250 1,248,742 8,627 1,497,243 194,754 229,225 80,269 19,088,364 489,962 76,897 652,986 339,208,213
4,081,058 2,643,030 5,268,107 85,525,074 6,851,266 929,355 98 1,580,762 55,613 268,841 99,273 23,324,991 72,176 74,919 360,865 131,135,427
2008
AVERAGE
3,253,686 4,760,254 8,172,136 173,552,153 8,806,572 2,009,031 5,625 1,836,639 466,219 302,459 408,559 33,349,087 111,145 101,667 1,010,384 238,145,616
3,845,725 3,859,977 6,035,290 185,735,805 6,708,029 1,395,709 4,783 1,638,215 238,862 266,842 196,034 25,254,147 224,428 84,494 674,745 236,163,085
For the purposes of the analysis, focus was placed on HS codes categories “01-05: Animal & Farm Products “and “25-27: Mineral Products” in order to illustrate how EU Decision 2004/162/EC of February 10, 2004 and its appendices (in particular list A, B and C of Exempted products) apply to CARIFORUM States exports to the FCORS.
Table 2 and 4 below contain the details extracted from the above mentioned study of November 2010 in relation to the 2006 imports from CARIFORUM countries to the FCORs by HS Code category. The data is colour coded in order to highlight which products are included in list A, B and C respectively.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 Tables 3, and 5, list the applicable rates of Octroi de Mer for each of the two categories of products, displaying the difference (where any), between the external regime (imports) and the internal regime (locally manufactured products). .
Table 2: HS Code category 01-05: Animal & Farm Products Exports 2006
Exported to FCOR
Exported by
US$
Description of products
Guadeloupe
Dominican Republic
1,007
Martinique
Grenada
615,413
Martinique
Guyana
56,846
Guadeloupe
Jamaica
559,704
Martinique
Jamaica
2,738,723
Guadeloupe
St. Kitts & Nevis
138,741
HS Codes (6-digit level)
Coral & similar materials,; shells of molluscs/crustaceans/ echinoderms & cuttle-bone Fish products Other fish meat (whether or not minced), frozen, cheese Lobster (Homarus spp.), frozen, conch frozen Lobster (Homarus spp.), frozen, conch frozen Conch frozen and unfrozen
050800 030379; 030269 040690; 030490 030612; 030619; 040630 030612; 030619; 030629 030619; 030629
List A, List B, List C
Table 3: Applicable rates of Octroi de Mer (Products on list A, B & C)
External OM OMR
Internal OM OMR
2004/162/CE liste
Diff. ext./Int.
Max Diff. Authorized
Martinique 03 02
15
2,5
0
1,5
B
16
20
03037965, 03037971, 03037991, 03037993
15
2,5
0
1,5
B
16
20
03 04
15
2,5
0
1,5
B
16
20
03 06
15
2,5
0
1,5
B
16
20
40690
5
2,5
0
1,5
A
6
10
03 06
15
2,5
0
2,5
B
15
20
0406 30 39
2
2,5
0
2,5
A
2
10
Guadeloupe
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
Table 4: HS Code category 25-27: Mineral Products Exports 2006 Exported to FCOR
Exported by
US$
Guadeloupe
Dominica
1,774,063
Martinique
Dominican Republic
2,960
Guadeloupe
St. Lucia
23,651
Martinique
St. Lucia
48,863
French Guyana
Trinidad & Tobago
66,001,269
Guadeloupe
Trinidad & Tobago
94,055,789
Martinique
Trinidad & Tobago
63,302,002
Description of products Other natural sands of all kinds, Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete Pebbles, gravel, broken or crushed stone, of a kin Other natural sands of all kinds, Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete Gasoline, other light oils, gas oil, kerosene type aviation spirits, aviation spirits, liquefied butanes Gasoline, other light oils, gas oil, kerosene type aviation spirits, liquefied butanes Gasoline, other light oils, gas oil, kerosene type aviation spirits, liquefied butanes
List A, List B, List C (*) no difference in applicable rate since 2011
25
HS Codes (6-digit level) 250590; 251710 (*)
251710
251710 (*); 252329
251710
271011; 271019; 271113
271019; 271113; 271119
271019; 271113
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
Table 5: Applicable rates of Octroi de Mer (Products on list A,B & C) External OM OMR
Internal OM OMR
2004/162/CE liste
Diff. ext./Int.
Max Diff. Authorized
Martinique 251710
20
2,5
0
1,5
C
21
30
7
2,5
0
1,5
A
8
10
0
1,5
0
1,5
A
0
10
7
2,5
0
1,5
A
8
10
0
1,5
0
1,5
A
0
10
250590
10
2,5
2
2,5
A
8
10
252329
15
2,5
2
2,5
B
13
20
271019
5
2,5
0
2,5
A
5
10
271113
7
2,5
0
2,5
A
7
10
271019 (*) 271113 (*) Guadeloupe
(*) depending on detailed HS code (8 digit level) Note that the OM rates applied in all cases are below the maximum differential allowable for each product List.
4.2.1 Comparative simulation of customs declaration forms for goods imported to Martinique from Caricom countries and France In order to demonstrate that goods imported from CARIFORUM are accorded similar treatment to that which obtains for similar goods imported from France the Consultants conducted a comparative simulation of Custom Declaration forms for goods imported into Martinique from CARIFORUM and France. For the exercise, HS Codes used have been selected from among the list of products from potential Trinidadian exporters to the FCORs (per the CARTFUND/ExporTT project (AZ Information Ltd Study November 2013).
However for comparative purposes, simulations have been done comparing different CARIFORUM countries with France.The FCORs are effectively a part of France and the majority of imported items are from mainland France.. 26
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
For all HS codes, the same US $ 5,000 value for goods has been considered. The results presented in Tables 6-9 below, show that there are no differences in the treatment of imports from either destination. Table 6: Comparative simulation of customs declaration forms for HS CODE: 17049071
(confectionery) HS CODE : 17049071 (confectionery) – Value of goods : US $ 5000 Taxes and duties applicable
Base of taxation
Origin St.Lucia
Origin France
Rate
amount
rate
amount
EU Customs Duties (DD)
0
0
0
0
0
OM (V395)
4805
15
721
15
721
OMR (K948)
4805
2.5
120
2.5
120
D.Port (V340)
1
79
79
79
79
VAT (A445)
5084
8.5
432
8.5
432
Total
1352
27
1352
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
Table 7: Comparative simulation of customs declaration forms for HS CODE: 68101900 (construction material) HS CODE : 68101900 (construction material) – Value of goods : US $ 5000 Taxes and duties applicable
Base of taxation
Origin Antigua
Origin France
rate
amount
rate
amount
EU Customs Duties (DD)
0
0
0
0
0
OM (V395)
4805
20
961
20
961
OMR (K948)
4805
2.5
120
2.5
120
D.Port (V340)
1
79
79
79
79
Other tax (N625)
4805
0.35
17
0
0
VAT (A445) (*)
0
0
0
0
0
Total
1177
(*) No VAT on some imported goods
28
1160
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
Table 8: Comparative simulation of customs declaration forms for HS CODE: 74130000 (electrical material) HS CODE : 74130000 (electrical material) – Value of goods : US $ 5000 Taxes and duties applicable
Base of taxation
Origin St. Kitts & Nevis
Origin France
rate
amount
rate
amount
EU Customs Duties (DD)
0
0
0
0
0
OM (V395)
4805
7
336
7
336
OMR (K948)
4805
2.5
120
2.5
120
D.Port (V340)
1
79
79
79
79
VAT (A445) (*)
0
0
0
0
0
Total
535
(*) No VAT on some imported goods
29
535
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
Table 9: Comparative simulation of customs declaration forms for HS CODE: 94038100 (furniture) HS CODE : 94038100 (furniture)– Value of goods : US $ 5000 Taxes and duties applicable
Base of taxation
Origin Grenada
Origin France
rate
amount
rate
amount
EU Customs Duties (DD)
0
0
0
0
0
OM (V395)
4805
15
721
15
721
OMR (K948)
4805
2.5
120
2.5
120
D.Port (V340)
1
79
79
79
79
Other tax(M820)
4805
0.2
10
0
0
VAT (A445)
5084
8.5
432
8.5
433
Total
1363
1352
4.2.2 Application of OM&OMR and other taxes on some products of interest to CARIFORUM Table 10 below presents the details of the applicable taxes on a range of products that have been promoted under the CARTFUND project for Trinidad and Tobago Companies. The aggregate tax on goods imported from Non-EPA origin is higher than that on goods from EPA origin including CARIFORUM. Table 11 below shows how the Octroi de Mer and Customs Duties may be applicable depending on origin of goods.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
Table 10: Application of OM&OMR and other taxes on some products of interest to CARIFORUM
EPA (EUR1) OM OMR VAT
EPA Regime Octroi de Mer Octroi de Mer Régional Value Added Tax
Source: (AZ Information Ltd CARTFUND Study November 2013).
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 Table 11: Octroi de Mer and Customs Duties applicable depending on origin of goods
OM
OMR
FCORs (local + other FCORs production)
X With some EXEMPTIONS
X With some EXEMPTIONS
EU (France included)
X (*)
X(*)
EPA beneficiaries (Trinidad & Tobago included)
X(*)
X(*)
X(*)
X(*)
Taxes Origin
Third party country imports not benefitting from the EPA
DD (TEC) EU tariff
X
(*) possibility of exemption and /or reduction of OM & OMR for raw and intermediary material used in the local manufacturing industries The following should be noted: 1. EPA beneficiary suppliers do not pay the EU Tariff which constitutes an important advantage for CARIFORUM exporters over third country exporters. 2. In the FCORs local production is marginal when compared with overall consumption of goods (only 20% of goods consumed are locally manufactured). This is associated with lack of economies of scale, high cost of labor and a stringent regulatory framework. 3. France has a similar taxation regime to the FCORs, is a major supplier, but experiences higher cost of labor and shipping rates compared with CARIFORUM. 4. Out of a total of 5088 items imported into the FCORS, the OM concerns a total of 218 products according to the combined list A, B, C for each territory.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 Figure 1 below presents FCOR Trade data for 2010 and identifies the main suppliers of goods. Figure 1: FCOR Trade (2010)
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
Conclusions 1. The Octroi de Mer rates are "fixed by resolution of the Regional Council which alone is the competent Authority to decide the level of taxation. It should be noted that the Octroi de Mer is locally set by regional council and not at the EU level. It is specific to the FCORs to cover costs related to Government Administration in the territory 2. An important principle in the application of the tax, is that there should be the same taxation regime for similar or identical products that are imported. That is the identical or similar products in the same category should be subject to the imposition of the tax at the same rate regardless of their origin, subject to the maximum levels stipulated for each category i.e. Category A, B, C. Differences in taxation between local production and imports should be similarly determined based on handicaps that affect local production 3. France is by far the major supplier to the FCORs. 4. Caricom and EU products (including France) are placed under the same taxation regime.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
5.0 Review of the CARIFORUM-EU EPA and relevant WTO Rules to ascertain whether the application of the Octroi de Mer is consistent with these Treaties 5.1 The Economic Partnership Agreement (EPA) In October 2008 Antigua and Barbuda, The Bahamas, Barbados, Belize, Dominica, Grenada, Guyana, Jamaica, Saint Lucia, Saint Vincent and the Grenadines, Saint Kitts and Nevis, Suriname, Trinidad, Tobago, and the Dominican Republic signed an Economic Partnership Agreement with the EU. This EPA is, so far, the only full EPA that has been successfully negotiated by the EU. Haiti signed the agreement in December 2009, but is not yet applying it pending ratification. The European Parliament gave its assent to the ratification of the Treaty on 25 March 2009 The Economic Partnership Agreement between the EU and the 15 Caribbean countries (CARIFORUM) is in part a free trade agreement (FTA). It is meant to be WTO compliant but has a strong development component and reflects the economic development dimensions of the EU and ACP as outlined in the COTONOU Agreement. Like other FTA’s, it opens up trade in goods and services between the two regions but goes further in widening the scope of the partnership to include issues such as investments, Intellectual property , Competition, Public procurement , while recognizing the asymmetrical rate of development between the two regions. Consequently the agreement includes provisions to:
open up trade in services and investment;
make it easier to do business in the Caribbean – CARIFORUM governments have made commitments in many areas directly affecting trade, including rules to ensure fair competition;
include financial support from the EU to help CARIFORUM governments implement the Agreement and businesses to use the EPA to export more and attract greater levels of investments.
The CARIFORUM EPA has therefore been described as a second generation Free Trade Agreement and is classified as a ‘WTO plus agreement’. It covers not only trade in goods but also trade in services and
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 investments as well as other trade related issues such as competition, procurement and intellectual property rights. Unlike standard FTAs, it also includes a large chapter on development issues13 Some main features of the EPA After its initialisation in 2007, the EU removed all remaining customs duties and quotas on CARIFORUM exports as of 1 January 2008 with the exception of rice and sugar, for which special transitory provisions apply. In return, CARIFORUM countries committed themselves to open their markets gradually (61% of EU exports in 10 years, 83% in 15 years and 87% in 25 years). Tariffs are not to be reduced on a number of sensitive products identified by means of stakeholder consultations in each CARIFORUM country. The loss of customs revenues by ACP countries was one of the most feared side-effects of EPAs. The CARIFORUM-EU EPA includes a safeguard clause which in principle is supposed to protect countries entering a trade agreement (multilateral or bilateral) from unforeseen and sudden increases of foreign imports. WTO standards have been softened and measures can be imposed when imports have caused “serious disturbances” to the other party’s domestic industry. The CARIFORUM-EU EPA contains an asymmetric MFN clause (Part2; Article 11). The clause applies automatically to the EU while for CARIFORUM it can only be invoked for a limited number of major trading partners and not when better treatment is the result of a regional integration process. Rules of origin (Part 2; Article 2 and Protocol 1): Finally, rules of origin under the CARIFORUM-EU EPA are made significantly more flexible for textiles and clothing than those previously applied under the Cotonou Agreement and improved to a lesser extent for agricultural products and fisheries. There are also provisions for “cumulation” with specific CARIFORUM neighbouring countries.
5.2 CARIFORUM/EU Trade The EU is CARIFORUM's second largest trading partner, after the US. In 2011, trade between the two regions came to over €8 billion14.
13
Economic Partnership Agreement- Facts and Key Issues 2012
14
ec.europa.eu/trade/policy/countries-and-regions/regions/... (EU Trade relations with the Caribbean countries) Facts, figures, latest developments and archives
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 CARIFORUM trade in goods with the EU for the years 2010-2012 shows a surplus in favour of the EU for each of the years measured (See Table 12 below). On the other hand Trade in Sevices between the two partners for the years 2009-2011, shows a surplus in favour of CARIFORUM (See Table 13 below). The main exports of goods from the Caribbean to the EU are in:
Fuel and mining products, notably petroleum gas and oils;
Bananas, sugar and rum;
Minerals, notably gold, corundum, aluminium oxide and hydroxide, and iron ore products;
Fertilisers.
The main imports of goods into the Caribbean from the EU are in:
Boats and ships, cars, constructions vehicles and engine parts;
Phone equipment;
Milk and cream;
Spirit drinks.
Table 12: EU/CARIFORUM TRADE IN GOODS (2010-2012) Billions of Euros YEAR
EU Imports
EU Exports
Trade Balance
2010
4.2
5.6
1.3
2011
4.5
5.0
0.5
2012
4.3
6.6
2.3
Table 13: EU/CARIFORUM TRADE IN SERVICES (2009-2011) Billions of Euros YEAR
EU Imports
EU Exports
Trade Balance
2009
4.8
2.8
2.1
2010
4.3
3.1
1.2
2011
4.7
2.9
1.8
Source: http://ec.europa.eu/trade/policy/countries-and-regions/regions/caribbean/#trade-goods_fig
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5.3 The EPA and the FCORs The relevant aspects of the EPA Agreement concerning the subject matter under discussion are reproduced below. They include the following provisions:
Article 27 (1) & (2) National Treatment on Internal Taxation and Regulation. Part IV –General and Final Provisions Articles 235; 238; 239; 242 The provisions under the principles of Most Favoured Nation, National Treatment and Transparency are discussed further in relation to the WTO /GATT Rules in section 5.4 below.
Article 27 (1) Originating imports shall not be subject, either directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied directly or indirectly to like domestic products. Moreover, the parties and the Signatory CARIFORUM States shall not otherwise apply internal taxes or other internal charges so as to afford protection to like domestic products. (2) Originating imports shall not be accorded treatment less favourable than that accorded to like domestic products in respect of all Laws Regulations and requirements affecting their internal sale, offering for sale, purchase, transportation, distribution for use. Article 235-Transparency 1. Each Party and Signatory CARIFORUM State shall ensure that any laws, regulations, procedures and administrative rulings of general application as well as any international commitments relating to any trade matter covered by this Agreement are promptly published or made publicly available and brought to the attention of the other Party. This Article is in concert with GATT Article XX. Article 238 -Regional preference 1. Nothing in this Agreement shall oblige a Party to extend to the other Party of this Agreement any more favourable treatment which is applied within each of the Parties as part of its respective regional integration process. Article 239 Outermost regions of the European Community Article 239 (1) Taking account of the geographical proximity of the outermost regions of the European Community and the CARIFORUM States and in order to reinforce economic and social links between these regions and the CARIFORUM States, the Parties shall endeavour to specifically facilitate cooperation in all areas covered by the present Agreement as well as facilitate trade in goods and services, promote investment and encourage transport and communication links between the outermost regions and the CARIFORUM States Article 239 (4) Nothing in this Agreement shall prevent the EC Party from applying existing measures aimed at addressing the structural social and economic situation of the outermost regions pursuant to Article 299(2) of the Treaty establishing the European Community. 38
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 Article 242-Relations with the WTO Agreement The Parties agree that nothing in this Agreement requires them or the Signatory CARIFORUM States to act in a manner inconsistent with their WTO obligations. Part V-Institutional Provisions The articles under this section of the EPA Agreement outline the institutional arrangements for the operation and implementation of the Agreement. Article 237, provides that the Joint CARIFORUM –EC Council, shall be responsible for the operation and implementation of the agreement and shall monitor the fulfillment of its objectives. The CARIFORUM –EC Council shall also examine any major issue arising. . Article 229, refers to the decision making power of the Council. Article 229(2) states that decisions taken by the CARIFORUM –EC Council shall be binding on all parties and signatory states which shall take all the measures necessary to implement them in accordance with each party’s and signatory CARIFORUM member internal rules. task is Article 231 provides for the creation of a CARIFORUM-EC Parliamentary Committee to be a forum for members of the EU Parliament and the CARIFORUM States Legislatures to meet and exchange views. The main task of the CARIFORUM-EC Parliamentary Committee is to monitor the application and management of this commercial agreement. The CARIFORUM-EC Parliamentary Committee is able to request of the Joint CARIFORUM-EC Council specific relevant information regarding the implementation of the Agreement and make recommendations to the same Council, as well as to the CARIFORUM-EC Trade and Development Committee. The CARIFORUM-EC Trade and Development Committee is the body established to facilitate the work of the aforementioned Council.
Conclusion On a strict interpretation of Article 27 (1) & (2), the OM would be in breach of the provisions on national treatment on internal taxes and regulations. However Chapter 4 –General Exceptions and in particular Articles 238 (Regional Preferences) and Article 239 (Outermost Regions of the EC) provides an exception to the application of the OM. Articles 235, 238, 239(4) of the EPA clearly supports the EC Party in applying existing measures aimed at addressing the structural social and economic situation of the outermost regions pursuant to Article 299(2) of the Treaty establishing the European Community. The requirement for Transparency is clearly met as the Octroi de Mer and the lists of exempted products and the schedules for the territories of Martinique, Guadeloupe and French Guyana are publicized on various websites.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 There is a legally constituted body the CARIFORUM-EC Council which has the decision making powers and can examine any major issue arising within the framework of the agreement with a view to resolving same and making such decision binding on the parties.
5.4 The WTO Rules in relation to the EPA and the Octroi de Mer. 5.4.1 WTO Rules and the EPA The CARIFORUM-EU EPA was intended to ensure that the trade relationship between the parties is compatible with WTO rules and obligations. It is one of many Regional Trade Agreements now in existence. Within the WTO rules, the central Principles of Most Favoured Nation (MFN) (Article 1 of the GATT 1994) and National Treatment (GATT Article III) are central to the WTO Agreement and are basic principles of all WTO compatible Trade Agreements. The MFN principle essentially requires that WTO Members are obliged to guarantee identical trade concessions to all of their (WTO Members) trading partners. However, some exceptions are allowed. Part III; Article XXIV of GATT 1994 enables the conclusion of Regional Trade Agreements (RTAs), provided that some basic conditions are met. Specifically Article XXIV 5 (B) states that “with respect to a free-trade area, or an interim agreement leading to the formation of a free trade area, the duties and other regulations of commerce maintained in each of the constituent territories and applicable at the formation of such free-trade area or the adoption of such interim agreement to the trade of contracting parties not included in such area or not parties to such agreement shall not be higher or more restrictive than the corresponding duties and other regulations of commerce existing in the same constituent territories prior to the formation of the free trade area, or interim agreement as the case may be”. Article XXIV 8 (A) defines a free trade area- “A free-trade area shall be understood to mean a group of two or more customs territories in which the duties and other restrictive regulations of commerce (except, where necessary, those permitted under Articles XI, XII, XIII, XIV, XV and XX) are eliminated on substantially all the trade between the constituent territories in products originating in such territories. Article III of the GATT deals with the Principle of National Treatment and requires that WTO Members provide national treatment to all other members. Article III (1) stipulates the general principle that 40
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 members must not apply taxes or other internal charges, laws, regulations and requirements affecting imported or domestic products so as to afford protection to domestic production. In relation to internal taxes or other internal charges, Article III (2) requires that the products of the territory of any contracting party imported into the territory of any other contracting party shall not be subject directly or indirectly to internal taxes or other internal charges of any kind in excess of those applied directly or indirectly to like domestic products. Moreover, no contracting party shall otherwise apply internal taxes or other internal charges to imported or domestic products in a manner contrary to the principle set forth in Paragraph 1. In relation to Internal Regulations and Laws, Article III (4) provides that members shall accord to imported products, treatment no less favourable than that accorded to like products of national origin15. There are a number of exceptions to GATT Article 111 as follows: a) Government procurement when used as a policy tool to promote small businesses, local industry or advanced technology b) Domestic Subsidies c) GATT Article XV111.C- Members in the early stages of development can raise their standard of living by promoting the establishment of infant industries, but this may require government support and the goal may not be realistically attainable with measures that conform to the GATT.
In such cases
however, Members intending to take such measures can use the provisions of GATT Article XVIII C to notify WTO members and initiate consultations. After consultations are completed and under certain restrictions, these countries are allowed to take measures that are inconsistent with GATT provisions including Articles I, II and XIII16.
15
Like products are classified according to tariff classifications; the product’s end uses in a given market; the products’s properties nature and quality, consumer tastes and habits. 16 Article X111 of the GATT treats with Nondiscriminatory administrative and Quantitative Restrictions.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 Conclusion 1. The legal framework of the CARIFORUM-EU EPA is defined by World Trade Organisation (WTO) rules, in particular Article XXIV of the General Agreement on Tariffs and Trade (GATT) pertaining to Regional Trade Agreements, and the Cotonou Agreement which governs the EU-ACP relationship. 2. Part III; Article XXIV of GATT 1994 is an exception to the MFN Principle that enables the conclusion of Regional Trade Agreements (RTAs), provided that some basic conditions are met. 3. Article XXIV 5 (B) is relevant since the Octroi de Mer tax existed prior to the formation of the CARIFORUM-EU EPA. The measure is catered to in the EU Treaty which creates the functional mechanisms of the EU and therefore meets the requirements of Article XXIV5 (B). 2. Article XXIV 8 (A) speaks to “substantially all trade”. This can be interpreted widely but essentially it leaves room for flexibility in free trade agreements, including the protection of sectors or subsectors. Further Article XXIV 8(A) does not provide any specifics on the duties and other restrictive regulations of commerce. 3. The Octroi de Mer would be contrary to GATT Article III (1) which stipulates the general principle that members must not apply taxes or other internal charges, laws, regulations and requirements affecting imported or domestic products so as to afford protection to domestic production. However the imposition of the Octroi de Mer would need to be assessed against the provisions of GATT Article XXIV 5 (B); GATT Article XVIII.C and GATT Article XXIV 8 (A) cited above.
5.5 LEGAL OPINION The Opinion below reflects the detailed analyses provided in the body of the report and the Annexes and addresses the Key issues identified. 5.5.1. What is the rationale for the Octroi de Mer and what determines the nature and application of the Octroi de Mer? The French Caribbean Outermost Regions of Martinique, Guadeloupe and French Guyana are three of the seven ultra-peripheral regions of the European Union referred to as Outermost Regions. These three
42
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 territories were once colonized by France and are of strategic value to the European metropolis. For historical, geographical or political reasons these territories are closely related to the EU. The FCORs like the other Outermost Regions have different aspects which make them a unique part of the European Union requiring special development assistance. Their remoteness, insularity and relatively small sized territory with difficult topography and climate limit their economic development and independence, with the economy reliant on a small number of products. They have major assets and the potential not only to contribute to their own development, but also to that of Europe as a whole. In 1997, the Treaty of Amsterdam first introduced the legal basis of the concept of Outermost Regions. The recognition of their special status in Article 299(2) of the Treaty of Amsterdam is based on the principles of equality and proportionality which allow differing treatment to take account of the distinct situation of those regions. Pursuant to Article 299(2) of the Treaty, the provisions of the Treaty apply to the outermost regions and hence the French overseas departments, taking account of their structural social and economic situation, which is compounded by their remoteness, insularity, small size, difficult topography and climate, economic dependence on a few products, the permanence and combination of which severely restrain their development. Under that status, the European Union adopts Community measures so that those living in the Outermost Regions can enjoy the same opportunities as those in the European Union as a whole. These Measures are reinforced by the Treaty of Lisbon and the Treaty on the Functioning of the European Union. In the later Treaty, the Outermost Regions are covered in Articles 349 and 355 respectively which require that EU policies must be adjusted to their special circumstances. Since 1989, these regions have benefited from a specific programme to boost socio-economic measures aimed at achieving greater convergence with the rest of EU. The Treaty provision dovetails with measures adopted previously in aid of the Outermost Regions, in particular the French overseas departments (DOMs), in Council Decision 89/687/EEC 1989 establishing a programme of options specific to the remote and insular nature of the French overseas departments (Poseidom) Article 2(3) of Council Decision 89/688/EC of 22 December 1989 authorized the application of the Octroi de Mer /Dock dues in the French overseas departments which includes, partial or total exemptions from
43
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 Octroi de Mer /Dock dues for local production activities for a period of not more than 10 years from the date of the introduction of the charge. This period should have expired on 31 December 2002 as the system was introduced on 1 January 1993.
Decision89/688/EC was renewed via Council Decision 2004/162/EC of 10 February 2004 which stipulated three Categories of Goods, List A,B,C for each territory, for which differential rates of Octroi de Mer are to be applied with thresholds of 10,20 ,30 percentage point respectively. The later Decision has been further amended by Council Decision No 448/2011/EU of 19 July 2011 as regards the products that may benefit from exemption from or a reduction in Dock dues. The Council Decisions are codified within the French National Legislation, Law No 92-676 (replacing a 1984 Law) and latterly Law No. 2004-639 of 2 July 2004 (Official Journal of 3 July 2004 p.12114) completed by the Enforcement Decree No. 2004-1550 of 30 December 2004 (OJ) of 1st January 2005). Initial internal opposition was related to the exclusion of the Octroi de Mer on locally produced goods, which was seen as discriminatory against any imported goods, particularly those originating from the EU. The bases of this opposition were contained in Article 25 (ex- Article 12) of the Treaty Establishing the European Union and Article 90 (ex- Article 95) on tax provisions. However the legality of the tax was finally settled in cases decided by the European Court of Justice as discussed under Section 3.2 above.
The Octroi de Mer is therefore properly established within the Legal and regulatory frameworks of the European Union. The measure is universally applied and affects Members of the European Union and the rest of the World in like manner. The Measure is fully embraced within the Trade Policy of the European Union. Therefore as an internal arrangement to meet the policy goals of the Union, it appears to be well within the jurisdiction of the EU to implement the measure.
5.5.2 How has this tax been applied to the goods originating from CARIFORUM vis a vis the application to like goods produced in the FCOR that are included on the exemption lists and those imported from Europe? Section 1.3 of the Report provides a detailed explanation of the Octroi de Mer and its application. To the average CARIFORUM Exporter, it may seem extremely complex and may lead to confusion and even
44
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 suspicion. Therefore the details on the tax provided throughout this report, are intended to foster greater awareness and understanding. From the review and analysis of the legal framework which forms the basis of the tax, as well as the review of the Octroi de Mer Schedules that have been published for Martinique, Guadeloupe and French Guyana, it appears that the law and the tax are applied in a principled manner, with a well streamlined protocol which requires strict accountability and a strict periodic reporting requirement to the EC. The EC in turn ensures the accuracy of information to justify any amendments or adjustments that the French Authority may request for a specific Territory. The key guiding principles are as follows: 1. That there should be the same taxation regime for similar or identical products that are imported; 2. That the identical or similar products in the same category should be subject to the imposition of the tax at the same rate regardless of their origin subject to the maximum levels stipulated for each category i.e. Category A, B, C; 3. Differences in taxation between local production and imports should be similarly determined based on handicaps that affect local production. The Customs Authority Officer and a Customs Broker in Martinique provided the following pointers with respect to transparency in the determination of the Octroi de Mer applicable rates: a) Determination of the applicable rates of Octroi de Mer is the responsibility of the Regional Council in each FCOR. However it is done in accordance with a strict regulation set up by France and the European Union, in particular the European Union Decision 2004/162/EC of February 10, 2004 and its subsequent amendments of 2009 and 2011. b) The revision or modification of the schedules follows the process below:
The Regional Council initiates a project of modification based on various economic studies and statistical analyses.
The proposed modification must be endorsed by the Commission of Economic Affairs of the Regional Council.
Next, the proposed modification must be ratified by the Regional Council General Assembly through a bill know as a “deliberation”.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
The new “deliberation” of the Regional Council is communicated to the Préfet (official representative of the French Authority in each FCOR), in order to ensure the consistency of the decision with all applicable rules and laws.
Once it isagreed that the “deliberation” is compliant to the regulation in force, the Préfet forwards the new rates to the customs authorities which update accordingly their fully centralized computerized system for customs formalities called CID –Centre Informatique Douanier (Customs Data Processing Centre);
c) Determination of applicable rates during customs clearance process and equality of treatment;
As mentioned above, all customs data are fully centralized and computerized at the CID.
Manual declarations are not authorized. All customs declarations must be made through a special interface/software known as Pro-Douane directly connected to the CID.
d) The basis for the determination of the Octroi de Mer applicable (on either locally made or imported goods) is the HS code ( Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS"), which is a multipurpose international product nomenclature developed by the World Customs Organization (WCO). e) The customs declaration is made by the importer or his designated customs broker, acting as the importer’s official representative to the Customs Authorities throughout the customs clearance process. Based on the Analysis using the applicable HS Codes for products exported from the CARIFORUM Region to assess the application of the differential tax rate in the stipulated Categories, the results indicate that like products irrespective of their origin are similarly treated.
The analysis has not unearthed any instance of discrimination in regards to the application of the differential tax in the categories analysed, to like products originating from the EU or elsewhere.
5.5.3 What if any is the evidence to support a claim that the tax is being applied to CARIFORUM goods in a discriminatory manner? In the absence of specific cases of discrimination brought by or recorded by CARIFORUM exporters and based on the analysis of CARIFORUM goods in respect of the application of the differential tax rates
46
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 under the Octroi de Mer, it appears that the allegation of discriminatory practice as it relates to the application of the Octroi de Mer tax cannot be substantiated on the basis of the evidence seen.
5.5.4 Is the Octroi de Mer consistent with the WTO rules and the provisions of the CARIFORUM –EU – EPA? The following inferences can be drawn concerning the consistency of the Octroi de Mer with the WTO rules and the provisions of the CARIFORUM –EU –EPA. a) The legal framework of the EPA is defined by World Trade Organisation (WTO) rules, in particular Article XXIV of the General Agreement on Tariffs and Trade (GATT) pertaining to Regional Trade Agreements (an exception to the MFN Rule) and the Cotonou Agreement which governs the EU-ACP relationship. Article XXIV provides for some exceptions that are relevant to the opinion on the Octroi de Mer. The EPA embraces the Principle of Most favoured Nation (MFN). However, as a Free Trade Area, the EPA falls within the exception afforded by GATT Article XXIV 8 (A) which speaks to the liberalization of “substantially all trade” and is capable of differing interpretations. When broadly interpreted, “substantially all trade” appears to provide within Free Trade Agreements a level of flexibility which allows a party to the agreement to exclude either particular sectors or subsectors from the provisions of the Agreement. This arguably, could provide justification for a party seeking to protect sectors or subsectors by way of internal policy decisions of varying kinds. b) GATT Article XXIV 5 (B) is also relevant since the Octroi de Mer tax existed prior to the formation of the CARIFORUM-EC EPA. Furthermore Article XX1V 8 does not provide any specifics on the issue of duties and restrictive regulation of commerce.
Consequently the Octroi de Mer tax would be under
such circumstances not inconsistent with the WTO Rules. c) On the surface, the Octroi de Mer would seem to run counter to the provisions of GATT Article III, National Treatment Principle. A strict interpretation of GATT Article III (1) requires that Parties to a Free Trade Agreement must not apply taxes or other internal charges, laws, regulations and requirements affecting imported or domestic products so as to afford protection to domestic production. However
47
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 the imposition of the Octroi de Mer would need to be assessed against the provisions of GATT Article XXIV 5 (B); GATT Article XVIII.C and Article XXIV 8 (A) cited above. d) With respect to GATT Article XV111.C, the EU may justly consider that the Octroi de Mer with its expressed purpose to support the development and competitiveness of local industries in the FCORs is legitimate and well within their competences. However, to fulfil the requirement of the provision, the EU would have been required to notify WTO members and initiate consultations. e) Articles 235, 238, 239(4) of the EPA clearly support the EC Party in applying existing measures aimed at addressing the structural social and economic situation of the Outermost Regions pursuant to Article 299(2) of the Treaty establishing the European Community.
Furthermore Article 238 -Regional
Preference, states that, “nothing in this Agreement shall oblige a Party to extend to the other Party of this Agreement any more favourable treatment than which is applied within each of the Parties as part of its respective regional integration process”. f) The requirements for Transparency are clearly met as the Octroi de Mer and the lists of exempted products and the schedules for the territories of Martinique, Guadeloupe and French Guyana are publicised on various websites. Consequently the provisions of Article 235 of the CARIFORUM/EU EPA and GATT Article XX are satisfied. This is substantially so notwithstanding the three options described in Section 4 above, by which the Regional Council may impose the tax differential on an imported product. The fact that the Regional Councils are guided by set rules would negate any suggestion of arbitrariness despite the fact that the modality may not have been properly understood by CARIFORUM Exporters. g) The EPA while WTO Compatible, has a development dimension and provides asymmetric and progressive opening of trade in goods between the parties, as well as other development support. The EU therefore recognizes the socio-economic vulnerability of CARIFORUM states and has made concessions including the designation of a list of sensitive products to CARIFORUM States. Similarly through the OM and other measures the EU recognises the vulnerabilities of the FCORs and sets about ensuring that the EU Treaty provisions are adapted to their unique status. One premise for the protection given to local production in the FCOR through the OM, is that in some instances they may be less competitive than like products emanating from outside, in this case CARIFORUM. The evidence to support the claim that CARIFORM like products are more competitive is not readily available. Therefore consideration should be given to establishing a proper basis for 48
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 assessing the relative competitiveness of like products between CARIFORUM and FCORs and the results used to guide appropriate modifications to the differential tax rate as applied to CARIFORUM goods or to address any other appropriate remedy.
5.5.5 Should there be evidence that the tax is being applied to CARIFORUM goods in manner considered discriminatory, what provisions if any are available for the review of the tax? Based on the review and analyses undertaken, and in the absence of any claims that require substantiation, there appears to be no discrimination in the application of the Octroi de Mer Tax on the export of CARIFORUM Goods to the FCORs. As previously observed, the EC Treaty provisions governing the Octroi de Mer tax (Decision 89/688/EEC which responds to Article 299(2) of the Treaty of Amsterdam) clearly sets a time limit on the duration of the measure, notwithstanding that its existence is extended periodically based on determinations that there continues to be a need for the continuation of the measure. On the evidence of Council Decision No 448/2011/EU of 19 July 2011, the EC is flexible to amend the exempted products lists. Therefore over time it is expected that the differential tax will be removed or lowered for some products. Based on Council Decision 2004/162/EC, the OM will be subject to review in 2014 and this provides a window of opportunity for CARIFORUM States to make representations to the EC regarding the future of and or modifications to the measure. As a norm, Free Trade Agreements are negotiated periodically. Accordingly the OM, if in existence at the stage of renegotiation of the EPA, would be a prime issue for renegotiation. As noted, the Institution Provisions of the EPA establish the channels for forging decisions on the issue.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
6.0 Recommendations 1. Data from the FCORs indicate that currently the OM is applied to some 218 products, which comprise those listed on Lists A, B, C for each territory and to which the differential OM rates are applied. This number, when compared with a total of 5,008 products which are imported into the FCORs annually, suggests that there are opportunities for CARIFORUM to diversify its product mix to include items that are exempted from the tax. The market intelligence to support CARIFORUM exporters should include a detailed analysis of the FCORs import data to identify and assess additional opportunities for CARIFORUM. 2. One premise for the protection given to selected locally produced items in the FCORs through the OM, is that in some instances they may be less competitive than like products emanating from outside, in this case CARIFORUM. However, the evidence to support the claim that CARIFORUM like products are more competitive than those produced in the FCORs is not readily available. Despite having higher labour costs and more limited raw material resources, the FCORs benefit from the EU funds as well as from the mainland support for R&D and other inputs; they have a better skilled workforce, public services, and more advanced know-how than most of the CARIFORUM states. Therefore consideration should be given to establishing a proper basis for assessing the relative competitiveness of like products between CARIFORUM and FCORs and the results used to guide appropriate modifications to the differential tax rate as applied to CARIFORUM goods or to address any other appropriate remedy. 3. The EPA opens up trade in goods and services between the two regions but goes further in widening the scope of the partnership to include issues such as investments, Intellectual property, Competition, Public procurement. CARIFORUM exporters should use this wide ambit to deepen trade, in particular to develop joint ventures with the FCORs to produce a broad range of products for the wider EU market. In addition CARIFORUM exporters may be able to supply intermediary goods to FCOR counterparts who invariably import such goods from France or other distant suppliers. In relation to the above a more critical analysis of the Rules of Origin, in particular Articles 4, 5, 6 of Protocol 1 needs to be done.
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
7.0 Comments on the presentation of the legal Opinion during the 8th meeting of the CARIFORUM/FCOR/OCT Task Force on Trade and Investment –Martinique –December 11-12, 2013. The comments emanating from the above captioned meeting have been incorporated in the report. The comments are reproduced below with an indication of the sections of the report where they have been incorporated and/or clarified. These were confined to the following : 1. Deeper examination of Article 27 (1) &(2) of the EPA which speaks to the provision of National Treatment on internal taxes and Regulations (See Section 5.3 and Section 5.4.1) 2. An examination of Article 239(4) of the EPA. This article under the Chapter on General exceptions, clearly supports the EC Party in applying existing measures aimed at addressing the structural social and economic situation of the Outermost Regions pursuant to Article 299(2) of the Treaty establishing the European Community. As such the OM as a specific measure has been “ring-fenced” in the EPA. Other relevant EPA Articles of note are Articles 235, 238. (See 5.3 of the report) 3. More details on the EC Cases concerning the initial internal opposition to the Octroi de Mer. Specifically, details to determine whether the ruling in Legros Case -- [Case C163/90 Administration des Douanes et Droits Indirects ν Legros and Others [1992] ECR I4625], in which the European Court of Justice(ECJ), in a preliminary ruling, declared a Dock due (Octroi de Mer) as a charge having the equivalent effect to a custom duty and found it incompatible with Article 12 EC and with the EEC –Sweden Fee Trade Agreement. (See discussion in Section 3.2 which provide clarity and indicate that the ruling in Legros has been nullified by the later ruling in Chevassus Marche and other cojoined Cases). 4. How does Article 90(ex Article 95) on tax provisions of the EC Treaty stack up with the imposition of the OM. (See discussion under Section 3.2 which lists Article 90 and its provision as one of the bases for the internal challenge to the OM and the resolution of same per the decision in the decided cases cited in the report). 5. Is there inconsistency in how the OM is applied in the different territories ? (see section 4.2 for a full analysis and discussion on the treatment of CARIFORUM goods).
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
REFERENCES 1. Full Text of the CARIFORUM/EU Economic Partnership Agreement (EPA) ; 2. General Agreement on Tariff and Trade 1994 ; 3. European Union LAW ; Third Edition by Margot Horspool, Oxford University Press 2005 ; 4. Blackstones EC Legislation 2005-206 15th Edition Nige foster (for EC Treaties) ; 5. Source: http://ec.europa.eu/trade/policy/countries-and-regions/regions/caribbean/#trade-goods_fig; 6. Decision No 89/688/EEC of 22 December 1989; 7. Council Decision 89/687/EEC 1989; 8. Council Decision 2004/162/EC of February 10, 2004; 9. Council Decision No. 448/2011/EU of July 19, 2011; 10. Challenges and prospects for the WTO- Aandrew D Mitchell (http://www.worldtradelaw.net/articles/lockhartmitchellrta.pdf); 11. ORDER OF 7. 7. 1998 — JOINED CASES C-405/96, C-406/96, C-407/96 AND C-408/96 ORDER OF THE COURT 7 July 1998; 12. Territorial Scenarios and Visions for Europe (ET2050); 13. Economic Partnership Agreement- Facts and Key Issues 2012; 14. ec.europa.eu/trade/policy/countries-and-regions/regions/... (EU Trade relations with the Caribbean countries) Facts, figures, latest developments and archives; 15. European Court reports 1998 Page I-02039; 16. The EU as a Global Actor. Roles & Responsibilities of the EU in an Interdependent World 17. http://www.carib-export.com/login/wp-content/uploads/2013/07/TOR-Legal-Opinion-Dock-
Dues.pdf; 18. http://ec.europa.eu/taxation_customs/taxation/other_taxes/dock_dues/index_en.htm; 19. http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2004:052:SOM:EN:HTML; 20. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:155:0017:0019:en:PDF; 52
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 21. http://eurlex.europa.eu/Result.do?T1=V3&T2=2006&T3=112&RechType=RECH_consolidated&Submit=Search
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Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014
ANNEX 1. Octroi de Mer Schedules for the FCOR Territories. A. French Guyana TARIF D’OCTROI DE MER, ANNEXE A LA DELIBERATION N° 88 DU CONSEIL REGIONAL EN DATE DU 21 DECEMBRE 2010 Modifié par la Délibération n° 3712 CR du 6 février 2013 Les produits non repris au présent tableau sont soumis au taux moyen de 17,5% (15% OM et 2,5% OMR) CODE TARIF
LIBELLE
OCTROI DE MER EXTERNE
OCTROI DE MER INTERNE (prod. dont CA >= 550 000 €)
O.M
O.M.R
O.M
O.M.R
CHAPITRE 01 - ANIMAUX VIVANTS
101
Chevaux, ânes, mulets et bardots, vivants
4.50%
2.50%
4.50%
2.50%
0102 21
Bovins domestiques, reproducteurs de race pure
4.50%
2.50%
4.50%
2.50%
0102 29
Bovins domestiques, autres que reproducteurs de race pure
2.50%
2.50%
2.50%
2.50%
0102 31 00
Buffles, reproducteurs de race pure
4.50%
2.50%
4.50%
2.50%
0102 39
Buffles, autres que reproducteurs de race pure
2.50%
2.50%
2.50%
2.50%
0102 90 20
Autres animaux de l’espèce bovine, reproducteurs de race pure
4.50%
2.50%
4.50%
2.50%
0102 90 91
Autres espèces domestiques de l’espèce bovine
2.50%
2.50%
2.50%
2.50%
01 02 90 99
Autres animaux vivant de l’espèce bovine,
2.50%
2.50%
2.50%
2.50%
0103 10 00
Animaux vivants de l'espèce porcine, reproducteurs de race pure
4.50%
2.50%
4.50%
2.50%
0103 91 à 0103 92
Autres
2.50%
2.50%
2.50%
2.50%
0104 10 à 0104 20
Animaux vivants des espèces ovine ou caprine
4.50%
2.50%
4.50%
2.50%
105
coqs, poules, canards, oies, dindons, dindes et pintades, vivants, des espèces domestiques
2.50%
2.50%
2.50%
2.50%
0106 14 10
Lapins domestiques
2.50%
2.50%
2.50%
2.50%
0106 39 10
Pigeons
2.50%
2.50%
2.50%
2.50%
54
PRODUITS LISTES
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 CHAPITRE 02 - VIANDES ET ABATS COMESTIBLES
201
Viandes des animaux de l'espèce bovine, fraîches ou réfrigérées
12.50%
2.50%
0.00%
1.00%
B
202
Viandes de l’espèce bovine, congelées
2.50%
2.50%
2.50%
2.50%
B
0203 11 à 0203 19 90
Viandes des animaux de l'espèce porcine, fraîches ou réfrigérées
17.50%
2.50%
0.00%
2.50%
B
0203 21 à 0203 29 90
Viandes des animaux de l'espèce porcine, congelées
2.50%
2.50%
2.50%
2.50%
B
204
Viandes des animaux des espèces ovine ou caprine, fraîches, réfrigérées ou congelées
17.50%
2.50%
0.00%
1.00%
B
0206 10 à 0206 49 00
Abats comestibles des animaux des espèces bovine ou porcine, frais, réfrigérés ou congelés
2.50%
2.50%
2.50%
2.50%
207
Viandes et abats comestibles, frais, réfrigérés ou congelés des volailles du n° 0105
2.50%
2.50%
2.50%
2.50%
208
Autres viandes et abats comestibles, frais, réfrigérés ou congelés
17.50%
2.50%
0.00%
2.50%
0209 00
Lard sans parties maigres, graisses de porc et graisse de volailles non fondues ni autrement extraites, frais, réfrigérés, congelés, salés ou en saumure, séchés ou fumés
2.50%
2.50%
2.50%
2.50%
0210 11 à 0210 20 90
Toutes positions
2.50%
2.50%
0.00%
2.50%
B
0210 99 21 à 0210 99 39
Toutes positions
15.00%
2.50%
0.00%
2.50%
B
CHAPITRE 03 - POISSONS ET CRUSTACÉS, MOLLUSQUES ET AUTRES INVERTÉBRÉS AQUATIQUES
301
Poissons vivants
17.50%
2.50%
17.50%
2.50%
0302 11 à 0302 41
Poissons frais ou réfrigérés à l'exception des filets ou chair de poissons du 0304
0.00%
0.00%
0.00%
0.00%
0302 42 00
Poissons frais ou réfrigérés à l'exception des filets ou chair du 0304 : Anchois
0.00%
0.00%
0.00%
0.00%
0302 45 00 à 0302 79 00
Toutes positions
0.00%
0.00%
0.00%
0.00%
0302 81
Poissons frais ou réfrigérés à l'exception des filets ou chair du 0304 :Squales
0.00%
0.00%
0.00%
0.00%
0302 83 00 à 0302 90 00
Toutes positions
0.00%
0.00%
0.00%
0.00%
0303 11 à 0303 42 90
Poissons congelés à l'exception des filets ou chair de poissons du n° 0304
17.50%
2.50%
17.50%
2.50%
0303 43
Poissons congelés à l'exception des filets ou chair de : Bonites
0.00%
0.00%
0.00%
0.00%
0303 44 à 0303 69 90
Poissons congelés à à l'exception des filets ou chair de poissons du n° 0304
17.50%
2.50%
17.50%
2.50%
0303 81
Poissons congelés à l'exception des filets ou chair de : Squales
0.00%
0.00%
0.00%
0.00%
0303 82 00 à 0303 84 90
Poissons congelés à l'exception des filets ou chair de poissons du n° 0304
17.50%
2.50%
17.50%
2.50%
55
B
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 0303 89
Autres poissons congelés, autres
17.50%
2.50%
0.00%
0.00%
B
0303 90
Foies, œufs et laitances
17.50%
2.50%
17.50%
2.50%
304
Filets de poissons et autre chair de poissons (même hachée), frais, réfrigérés ou congelés
17.50%
2.50%
0.00%
0.00%
B
0305 31 00 à 0305 39 90
Filets de poissons séchés, salés ou en saumure, mais non fumés
17.50%
2.50%
0.00%
1.50%
B
0305 41 00 0 0305 49 80
Poissons fumés, y compris les filets, autres que les abats de poissons comestibles
17.50%
2.50%
0.00%
1.00%
B
0305 51 à 0305 59
Poissons séchés, autres que les abats de poissons comestibles, même salés mais non fumés
17.50%
2.50%
0.00%
1.50%
B
0305 61 00 à 0305 69
Poissons salés mais non séchés ni fumés et poissons en saumure, autres que les abats de poissons comestibles
17.50%
2.50%
0.00%
1.50%
B
0305 71 à 0305 79 00
Nageoires, têtes, queues, vessies natatoires et autres abats de poissons comestibles
17.50%
2.50%
0.00%
1.50%
B
0306 11 à 0306 12
Langoustes et homards congelés
17.50%
2.50%
17.50%
2.50%
0306 16 et 0306 17
Crevettes d’eau froides et autres crevettes
17.50%
2.50%
0.00%
0.00%
307
Mollusques, même séparés de leur coquille, vivants, frais, réfrigérés, congelés, séchés, salés ou en saumure; mollusques, même décortiqués, fumés, même cuits avant ou pendant le fumage; farines, poudres et agglomérés sous forme de pellets de mollusques, propres à l'alimentation humaine
17.50%
2.50%
17.50%
2.50%
308
Invertébrés aquatiques autres que les crustacés et mollusques, vivants, frais, réfrigérés, congelés, séchés, salés ou en saumure; invertébrés aquatiques autres que les crustacés et mollusques, fumés, même cuits avant ou pendant le fumage; farines, poudres et agglomérés sous forme de pellets d'invertébrés aquatiques autres que les crustacés et mollusques, propres à l'alimentation humaine
17.50%
2.50%
17.50%
2.50%
B
CHAPITRE 04 - LAIT ET PRODUITS DE LA LAITERIE; ŒUFS D'OISEAUX; MIEL NATUREL; PRODUITS COMESTIBLES D'ORIGINE ANIMALE, NON DÉNOMMÉS NI COMPRIS AILLEURS
401
Laits et crèmes de laits non concentrés ni sucrés
0.00%
0.00%
0.00%
0.00%
402
Laits et crèmes de laits concentrés ou sucrés, 2,5 de matières grasses
0.00%
0.00%
0.00%
0.00%
0403 10
Yoghourts
17.50%
2.50%
0.00%
0.00%
B
0403 90
Autres
15.00%
2.50%
0.00%
2.50%
B
405
Beurre et autres matières grasses provenant du lait; pâtes à tartiner laitières
12.50%
2.50%
12.50%
2.50%
406
Fromages et caillebottes
12.50%
2.50%
12.50%
2.50%
0407 11 00
Œufs de volailles de l'espèce Gallus domesticus fertilisés destinés à l’incubation
0.00%
2.50%
0.00%
2.50%
04 07 19 11
Œufs de volailles de dindes et d'oies fertilisés destinés à l’incubation
0.00%
2.50%
0.00%
2.50%
56
B
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 04 07 19 19
Autres œufs de volailles fertilisés destinés à l’incubation
0.00%
2.50%
0.00%
2.50%
0407 19 90 à 0407 90 90
Toutes positions
2.50%
2.50%
2.50%
2.50%
0409 00 00
Miel naturel
2.50%
2.50%
2.50%
2.50%
CHAPITRE 06 - PLANTES VIVANTES ET PRODUITS DE LA FLORICULTURE
0601 20 30
Orchidées
2.50%
2.50%
2.50%
2.50%
0603 13 00
Fleurs coupées. Fraiches. orchidées
2.50%
2.50%
2.50%
2.50%
0603 15 00
Fleurs et boutons de fleurs, coupés, pour bouquets ou pour ornements de lis frais
2.50%
2.50%
2.50%
2.50%
0603 19 80
Autres Fleurs et boutons de fleurs, coupés, pour bouquets ou pour ornements, frais,
2.50%
2.50%
2.50%
2.50%
CHAPITRE 07 - LEGUMES, PLANTES, RACINES ET TUBERCULES ALIMENTAIRES
702
Tomates, fraîches ou réfrigérées
2.50%
2.50%
2.50%
2.50%
0704 90
Autres choux, choux fleurs, choux frisés ou similaires, frais ou réfrigérés
2.50%
2.50%
2.50%
2.50%
705
Laitue (Lactuca sativa) et chicorées (Cichorium spp), à l'état frais ou réfrigéré
2.50%
2.50%
2.50%
2.50%
707
Concombres et cornichons, frais ou réfrigérés
2.50%
2.50%
2.50%
2.50%
0709 30 00
Aubergines
2.50%
2.50%
2.50%
2.50%
713
Légumes à cosse secs, écossés, même décortiqués ou cassés
7.50%
2.50%
7.50%
2.50%
CHAPITRE 08 - FRUITS COMESTIBLES, ECORCES D'AGRUMES ET MELONS
803
Bananes, y compris les plantains, fraîches ou sèches
2.50%
2.50%
2.50%
2.50%
0804 30 00
Ananas
2.50%
2.50%
2.50%
2.50%
0804 40 00
Avocats
2.50%
2.50%
2.50%
2.50%
0804 50 00
Goyaves, mangues et mangoustans
2.50%
2.50%
2.50%
2.50%
805
Agrumes, frais ou secs
2.50%
2.50%
2.50%
2.50%
0807 20 00
Papayes
2.50%
2.50%
2.50%
2.50%
0810 90 20
Autres fruits frais : tamarins, pomme de cajou, fruits du jacquier (pains des singes), litchis, sapotilles, fruits de la passion, caramboles et pithayas
2.50%
2.50%
2.50%
2.50%
57
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 CHAPITRE 09 - CAFÉ, THÉ, MATÉ ET ÉPICES
0901 21 00
Café Torréfié non décaféiné
15.00%
2.50%
0.00%
2.50%
B
CHAPITRE 10 - CEREALES
1006 10 10
Semences de riz
0.00%
0.00%
0.00%
0.00%
1006 10 98
Riz paddy grain long
0.00%
0.00%
0.00%
0.00%
1006 20
Riz décortiqué (riz cargo ou riz brun)
7.50%
2.50%
0.00%
2.50%
A
1006 30
Riz semi blanchi ou blanchi, même poli ou glacé
17.50%
2.50%
0.00%
0.00%
B
1006 40 00
Brisures de riz
0.00%
0.00%
0.00%
0.00%
CHAPITRE 11 - PRODUITS DE LA MINOTERIE, MALT, AMIDON ET FECULES
1101 00
Farine de froment (blé) ou de méteil
0.00%
0.00%
0.00%
0.00%
1102
Farine de céréales autre que de froment (blé) ou de méteil
0.00%
0.00%
0.00%
0.00%
CHAPITRE 16 - PREPARATIONS DE VIANDES DE POISSONS OU DE CRUSTACES
1601 00 91
Saucisses et saucissons, secs ou à tartiner, non cuits
15.00%
2.50%
0,00%%
1.50%
C
Extrait du 1602 10 00
Préparations homogénéisées pour enfants
0.00%
0.00%
0.00%
0.00%
C
1602 10 00
Préparations homogénéisées
17.50%
2.50%
0,00%%
2.50%
C
1602 39 29
Autres préparations et conserves de viande, d'abats ou de sang de volailles du n o 0105 autres
17.50%
2.50%
0,00%%
2.50%
C
1602 41 10
Autres préparations et conserves de jambons et leurs morceaux de l’espèce porcine domestique
17.50%
2.50%
0,00%%
2.50%
C
1602 49 19
Autres préparations et conserves de viande, d'abats ou de sang, autres y compris les mélanges de l’espèce porcine domestique, autres
17.50%
2.50%
0,00%%
2.50%
C
1602 49 30
Autres préparations et conserves de viande, d'abats ou de sang, autres y compris les mélanges de l’espèce porcine domestique, autres contenant en poids 40 % ou plus mais moins de 80 % de viande ou d'abats, de toutes espèces, y compris le lard et les graisses de toute nature ou origine
17.50%
2.50%
0,00%%
2.50%
C
1602 49 90
Autres préparations et conserves de viande, d'abats ou de sang, autres
17.50%
2.50%
0,00%%
2.50%
C
58
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 1602 50 10
Autres préparations et conserves de viande, d'abats ou de sang de l’espèce bovine, non cuits; mélanges de viande ou d'abats cuits et de viande ou d'abats non cuits
17.50%
2.50%
0,00%%
2.50%
1604 31 00
Caviar (œufs d'esturgeon)
27.50%
2.50%
27.50%
2.50%
C
CHAPITRE 17 - SUCRES ET SUCRERIES
1701 11 à 1701 12 90
Sucres de canne ou de betteraves et saccharose chimiquement pur, à l'état solide
7.50%
2.50%
7.50%
2.50%
1701 99 10
Autres sucres blancs
7.50%
2.50%
7.50%
2.50%
1702 90 71
Sucres et mélasses, caramélisés, contenant en poids a l'état sec >= 50% de saccharose
27.50%
2.50%
0,00%%
1.00%
1704
Sucreries sans cacao (y compris le chocolat blanc) (170490 est à 15)
17.50%
2.50%
17.50%
2.50%
C
CHAPITRE 18 - CACAO ET SES PREPARATIONS
1801 00 00
Cacao en fèves et brisures de fèves, bruts ou torréfiés
15.00%
2.50%
0.00%
2.50%
B
1802 00 00
Coques, pellicules (pelures) et autres déchets de cacao 0
15.00%
2.50%
0.00%
2.50%
B
1803
Pâte de cacao, même dégraissée
15.00%
2.50%
0.00%
2.50%
B
1805 00 00
Poudre de cacao, sans addition de sucre ou d'autres édulcorants
15.00%
2.50%
0.00%
2.50%
B
1806
Chocolat et autres préparations alimentaires contenant du cacao
15.00%
2.50%
0.00%
2.50%
B
CHAPITRE 19 - PREPARATIONS A BASE DE CEREALES, DE FARINES, D'AMIDONS, DE FECULES OU DE LAITS; PATISSERIE 1901 10 00
Préparations pour l'alimentation des enfants, conditionnées pour la vente au détail
0.00%
0.00%
0.00%
0.00%
1905 hors 1905 90
Toutes positions
15.00%
2.50%
0.00%
2.50%
B
1905 90 hors 1905 90 30
Toutes positions
17.50%
2.50%
0.00%
2.50%
B
1905 90 30
Pain sans addition de miel, d'œufs, de fromage ou de fruits et d'une teneur en sucres et matières grasses n'excédant pas, chacune, 5% en poids sur matière sèche
17.50%
2.50%
0.00%
0.00%
B
C
CHAPITRE 20 - PRÉPARATIONS DE LÉGUMES, DE FRUITS OU D'AUTRES PARTIES DE PLANTES
2001
fruits et légumes conservés au vinaigre
15.00%
2.50%
0.00%
2.50%
extrait du 2005 10 00
Légumes homogénéisés (pour l'alimentation des enfants)
0.00%
0.00%
0.00%
0.00%
59
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 2006 00
Légumes, fruits, écorces de fruits et autres parties de plantes, confits au sucre (égouttés, glacés ou cristallisés):
15.00%
2.50%
0.00%
2.50%
C
2007
Confitures, gelées, marmelades, purées et pâtes de fruits, obtenues par cuisson, avec ou sans addition de sucre ou d'autres édulcorants:
20.00%
2.50%
0.00%
1.00%
C
extrait des 2007 10 10 à 2007 10 99
Préparations homogénéisées (pour l'alimentation enfants)
0.00%
0.00%
0.00%
0.00%
2008 11
Fruits et autres parties comestibles de plantes, autrement préparés ou conservés, avec ou sans addition de sucre ou d'autres édulcorants ou d'alcool, non dénommés ni compris ailleurs - Fruits à coques, arachides et autres graines, même mélangés entre eux - Arachides
15.00%
2.50%
0.00%
2.50%
B
2008 93
Fruits et autres parties comestibles de plantes, autrement préparés ou conservés, avec ou sans addition de sucre ou d'autres édulcorants ou d'alcool, non dénommés ni compris ailleurs - Airelles rouges (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea)
15.00%
2.50%
0.00%
2.50%
B
2008 99
Fruits et autres parties comestibles de plantes, autrement préparés ou conservés, avec ou sans addition de sucre ou d'autres édulcorants ou d'alcool, non dénommés ni compris ailleurs - autres, y compris les mélanges, à l'exception de ceux du no 2008 19 - autres
15.00%
2.50%
0.00%
2.50%
B
2009 hors 2009 81 et 2009 89
Jus de fruits (y compris les moûts de raisin) ou de légumes, non fermentés, sans addition d'alcool, avec ou sans addition de sucre ou d'autres édulcorants
20.00%
2.50%
0.00%
1.00%
C
2009 81 et 2009 89
Jus de tout autre fruit ou légume
17.50%
2.50%
0.00%
0.00%
C
CHAPITRE 21 – PREPARATIONS ALIMENTAIRES DIVERS
21 02 10 90
levures vivantes
0.00%
2.50%
0.00%
2.50%
2103 90 90
Préparations pour sauces et sauces préparées; condiments et assaisonnements, composes (a l'excl. de la sauce de soja, du tomato ketchup et autres sauces tomates, du chutney de mangue liquide ainsi que des amers aromatiques du n0 2103.90.30)
20.00%
2.50%
0.00%
1.00%
2104 20 00
Préparation alimentaires composites homogénéisées
2.50%
2.50%
2.50%
2.50%
2105 00
Glaces de consommation, même contenant du cacao
17.50%
2.50%
0.00%
1.00%
B
2106
Préparations alimentaires non dénommées ni comprises ailleurs
15.00%
2.50%
0.00%
2.50%
C
7.50%
2.50%
0.00%
2.50%
A
C
CHAPITRE 22 - BOISSONS, LIQUIDES ALCOOLIQUES ET VINAIGRES
2201 10
Eaux minérales et eaux gazéifiées
60
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 2201 90 00
Eaux, autres que minérales et gazéifiées, non additionnées de sucre ou d'autres édulcorants ni aromatisées; glace et neige
2.00%
2.50%
2.00%
2.50%
A
Extrait du 2201 90 00
Eaux embouteillées, autres que minérales et gazéifiées, non additionnées de sucre ou d'autres édulcorants ni aromatisées; glace et neige
2.00%
2.50%
0.00%
2.50%
A
2202 10 00
Eaux, y compris les eaux minérales et les eaux gazéifiées, additionnées de sucre ou d'autres édulcorants ou aromatisées
17.50%
2.50%
0.00%
0.00%
C
2202 90
Autres
17.50%
2.50%
0.00%
1.00%
C
2203 00
Bières de malt
27.50%
2.50%
27.50%
2.50%
2204
Vins de raisins frais, y compris les vins enrichis en alcool ; moûts de raisins, autres que ceux du n° 2009
27.50%
2.50%
27.50%
2.50%
2205
Vermouth et autres vins de raisins frais préparés à l'aide de plantes ou de substances aromatiques
47.50%
2.50%
47.50%
2.50%
2206 00
Autres boissons fermentées (cidres, poire, hydromel par exemple)..nda
47.50%
2.50%
47.50%
2.50%
220710 00
Alcool éthylique non dénaturé d'un titre alcoométrique de 80% vol ou plus
0.00%
2.50%
0.00%
2.50%
2207 20 00
Alcool éthylique et eaux de vie dénaturées de tous titres
47.50%
2.50%
47.50%
2.50%
2208 20 à 2208 30 88
Eaux de vie, whiskies
47.50%
2.50%
47.50%
2.50%
2208 40
Rhum et tafia
27.50%
2.50%
0.00%
0.00%
2208 50 à 2208 9099
Gin, genièvre, vodka, liqueurs, autres alcools éthyliques
47.50%
2.50%
47.50%
2.50%
extrait du 2208 70 10
Liqueurs, présentées en récipients d'une contenance <= 2 l à base de rhum
27.50%
2.50%
0.00%
1.00%
Extrait du 2208 90
Autres boissons à base de rhum
27.50%
2.50%
0.00%
1.00%
2209 00
Vinaigres comestibles et succédanés de vinaigre comestibles obtenus à partir d'acide acétique
12.50%
2.50%
12.50%
2.50%
C
C
C C
CHAPITRE 23 - RESIDUS ET DECHETS DES INDUSTRIES ALIMENTAIRES, ALIMENTS PREPARES POUR ANIMAUX 23 02 50 00
Sons, remoulages et autres résidus de légumineuses
0.00%
2.50%
0.00%
2.50%
23 04 00 00
Tourteaux de soja
0.00%
2.50%
0.00%
2.50%
2309 90
Préparations des types utilisés pour l'alimentation des animaux : autres
17.50%
2.50%
0.00%
0.00%
57.50%
2.50%
57.50%
2.50%
CHAPITRE 24 – TABACS ET SUCCEDANES DE TABACS FABRIQUES
2402
Cigares, cigarillos et cigarettes, en tabac ou en succédanés de tabac
61
B
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 2403
Autres tabacs et succédanés de tabacs, fabriqués
57.50%
2.50%
57.50%
2.50%
CHAPITRE 25 - SELS, SOUFFRE, TERRES ET PIERRES, PLATRES, CHAUX ET CIMENTS
2505 10 00
Sables siliceux et sables quartzeux
17.50%
2.50%
0.00%
0.00%
B
2517 10
Cailloux, graviers, pierres concassées, des types généralement utilisés pour le bétonnage
17.50%
2.50%
0.00%
0.00%
B
25 23 10
Ciments "clinkers"
0.00%
2.50%
0.00%
2.50%
2523 21 00
Ciments blancs, même colorés artificiellement
17.50%
2.50%
17.50%
2.50%
2523 29 00
Ciments Portland : autres
0.00%
0.00%
0.00%
0.00%
0.00%
2.50%
0.00%
2.50%
B
CHAPITRE 26 - MINERAIS, SCORIES ET CENDRES
26 19 00
Scories, laitiers (autres que laitier granulé) battiture et autres déchets de la fabrication de la fonte, du fer ou de l'acier CHAPITRE 27 - COMBUSTIBLES MINÉRAUX, HUILES MINÉRALES ET PRODUITS DE LEUR DISTILLATION; MATIÈRES BITUMINEUSES; CIRES MINÉRALES
2703 00 00
Tourbe (y compris la tourbe pour litière), même agglomérée
15.00%
2.50%
15.00%
2.50%
2710 12
Huiles légères et préparations
4.50%
2.50%
4.50%
2.50%
2710 19
Autres huiles
4.50%
2.50%
4.50%
2.50%
2710 20
Huiles de pétrole ou de minéraux bitumineux (autres que les huiles brutes) et préparations non dénommées ni comprises ailleurs, contenant en poids 70 % ou plus d’huiles de pétrole ou de minéraux bitumineux et dont ces huiles constituent l’élément de base, contenant du biodiesel, autres que les déchets d’huiles
4.50%
2.50%
4.50%
2.50%
2711
Gaz de pétrole et autres hydrocarbures gazeux
4.50%
2.50%
4.50%
2.50%
2712 10
Lubrifiants (vaseline)
7.50%
2.50%
7.50%
2.50%
2713
Coke de pétrole et autres résidus des huiles de pétrole ou de minéraux bitumineux
4.50%
2.50%
4.50%
2.50%
2714
Bitumes et asphaltes, naturels
4.50%
2.50%
4.50%
2.50%
2715 00 00
Mélanges bitumineux à base d'asphalte ou de bitume naturels, de bitume de pétrole
4.50%
2.50%
4.50%
2.50%
62
B
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 CHAPITRE 28 - PRODUITS DES INDUSTRIES CHIMIQUES OU DES INDUSTRIES CONNEXES
28 37
Cyanures à usage professionnel
0.00%
2.50%
0.00%
2.50%
CHAPITRE 29 – PRODUITS CHIMIQUES ORGANIQUES
2919 10 00
Phosphates de tris
0.00%
2.50%
0.00%
2.50%
2941
Antibiotiques
1.50%
2.50%
1.50%
2.50%
1.50%
2.50%
1.50%
2.50%
CHAPITRE 30 - PRODUITS PHARMACEUTIQUES
3001 à 3006
Toutes positions du chapitre / médicaments CHAPITRE 32 - EXTRAITS TANNANTS OU TINCTORIAUX; TANINS ET LEURS DÉRIVÉS; PIGMENTS ET AUTRES MATIÈRES COLORANTES; PEINTURES ET VERNIS; MASTICS; ENCRES
32 04
Matières colorantes organiques synthétiques
0.00%
2.50%
0.00%
2.50%
3208 20
Peintures et vernis à base de polymères acryliques ou vinyliques..milieux non aqueux
17.50%
2.50%
0.00%
0.00%
B
3209 10 00
Peintures et vernis à base de polymères acryliques ou vinyliques..milieux aqueux
17.50%
2.50%
0.00%
0.00%
B
3215 11 00 à 3215 19 00
Encres d'imprimerie, encres à écrire ou à dessiner et autres encres, même concentrées ou sous formes solides
7.50%
2.50%
7.50%
2.50%
CHAPITRE 33 - HUILES ESSENTIELLES ET RÉSINOÏDES; PRODUITS DE PARFUMERIE OU DE TOILETTE PRÉPARÉS ET PRÉPARATIONS COSMÉTIQUES 3301
Huiles essentielles (déterpénées ou non), y compris celles dites "concrètes" ou "absolues"; résinoïdes; oléorésines d'extraction; solutions concentrées d'huiles essentielles dans les graisses, les huiles fixes, les cires ou matières analogues, obtenues par enfleurage ou macération; sous-produits terpéniques résiduaires de la déterpénation des huiles essentielles; eaux distillées aromatiques et solutions aqueuses d'huiles essentielles
22.50%
2.50%
22.50%
2.50%
3302
Mélanges de substances odoriférantes et mélanges (y compris les solutions alcooliques) à base d'une ou de plusieurs de ces substances, des types utilisés comme matières de base pour l'industrie; autres préparations à base de substances odoriférantes, des types utilisés pour la fabrication de boissons
22.50%
2.50%
22.50%
2.50%
63
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 3303
Parfums et eaux de toilette
22.50%
2.50%
22.50%
2.50%
3304
Produits de beauté ou de maquillage
22.50%
2.50%
22.50%
2.50%
3305
Préparations capillaires
22.50%
2.50%
22.50%
2.50%
3306 10 00
Dentifrices
4.50%
2.50%
4.50%
2.50%
3306 20 00 à 3306 90 00
Fils dentaires et autres
22.50%
2.50%
22.50%
2.50%
3307 10 00 à 3307 49 00
Préparations, désodorisants, sels, autres
22.50%
2.50%
22.50%
2.50%
3307 90 00
Solutions destinées au nettoyage des lentilles de contact à usage médical
0.00%
0.00%
0.00%
0.00%
2.50%
2.50%
2.50%
2.50%
CHAPITRE 34 - SAVONS, AGENTS DE SURFACE ORGANIQUES, PRÉPARATIONS POUR LESSIVES, PRÉPARATIONS LUBRIFIANTES, CIRES ARTIFICIELLES, CIRES PRÉPARÉES, PRODUITS D'ENTRETIEN, BOUGIES ET ARTICLES SIMILAIRES, PÂTES À MODELER, « CIRES POUR L'ART DENTAIRE » ET COMPOSITIONS POUR L'ART DENTAIRE À BASE DE PLÂTRE
3401 11 00
Savons de toilette (y compris ceux à usages médicaux) CHAPITRE 36 - POUDRES ET EXPLOSIFS, ARTICLES DE PYROTECHNIE; ALLUMETTES
36 02 00 00
Explosifs préparés autres que les poudres propulsives
0.00%
2.50%
0.00%
2.50%
36 03 00
mèches de sûreté; cordeaux détonants; amorces et capsules fulminantes; allumeurs; détonateurs électriques
0.00%
2.50%
0.00%
2.50%
CHAPITRE 37 - PRODUITS PHOTOGRAPHIQUES ET CINEMATOGRAPHIQUES
3701 10 00
Pour rayons X
1.50%
2.50%
1.50%
2.50%
3702 10 00
Pour rayons X
1.50%
2.50%
1.50%
2.50%
3703
Papiers, cartons et textiles, photographiques, sensibilisés, non impressionnés
7.50%
2.50%
7.50%
2.50%
3704
Plaques, pellicules, films, papiers, textiles, impressionnés, non développés, à usage médical
7.50%
2.50%
7.50%
2.50%
3705
Plaques et pellicules, photographiques, impressionnées et développées, autres que les films cinématographiques
17.50%
2.50%
17.50%
2.50%
extrait du 3706
Films cinématographiques, impressionnés et développés, comportant ou non l'enregistrement du son : films pornographiques
32.50%
2.50%
32.50%
2.50%
64
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 CHAPITRE 38 - PRODUITS DIVERS DES INDUSTRIES CHIMIQUES
Extrait du 3808 50 00
Insecticides du n o 3808, contenant une ou plusieurs des substances suivantes : de l’aldrine (ISO); du binapacryl (ISO); du camphéchlore (ISO) (toxaphène); du captafol (ISO); du chlordane (ISO); du chlordiméforme (ISO); du chlorobenzilate (ISO); des composés du mercure; des composés du tributylétain; du DDT (ISO) (clofénotane (DCI), 1,1,1-trichloro-2,2-bis(p- chlorophényl)éthane); du 4,6-dinitro-o-crésol (DNOC (ISO)) ou ses sels; du dinosèbe (ISO), ses sels ou ses esters; du dibromure d'éthylène (ISO) (1,2-dibromoéthane); du dichlorure d’éthylène (ISO) (1,2-dichloroéthane); de la dieldrine (ISO, DCI); du fluoroacétamide (ISO); de l’heptachlore (ISO); de l’hexachlorobenzène (ISO); du 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), y compris lindane (ISO, DCI); du méthamidophos (ISO); du monocrotophos (ISO); de l’oxiranne (oxyde d’éthylène); du parathion (ISO); du parathion-méthyle (ISO) (méthyle-parathion); du pentachlorophénol (ISO), ses sels ou ses esters; du phosphamidon (ISO); du 2,4,5-T (ISO) (acide 2,4,5-trichlorophénoxyacétique), ses sels ou ses esters
7.50%
2.50%
7.50%
2.50%
Extrait du 3808 50 00
Fongicides à base de dithiocarbamates, Herbicides du n o 3808, contenant une ou plusieurs des substances suivantes : de l’aldrine (ISO); du binapacryl (ISO); du camphéchlore (ISO) (toxaphène); du captafol (ISO); du chlordane (ISO); du chlordiméforme (ISO); du chlorobenzilate (ISO); des composés du mercure; des composés du tributylétain; du DDT (ISO) (clofénotane (DCI), 1,1,1-trichloro-2,2-bis(p- chlorophényl)éthane); du 4,6-dinitro-ocrésol (DNOC (ISO)) ou ses sels; du dinosèbe (ISO), ses sels ou ses esters; du dibromure d'éthylène (ISO) (1,2dibromoéthane); du dichlorure d’éthylène (ISO) (1,2-dichloroéthane); de la dieldrine (ISO, DCI); du fluoroacétamide (ISO); de l’heptachlore (ISO); de l’hexachlorobenzène (ISO); du 1,2,3,4,5,6hexachlorocyclohexane (HCH (ISO)), y compris lindane (ISO, DCI); du méthamidophos (ISO); du monocrotophos (ISO); de l’oxiranne (oxyde d’éthylène); du parathion (ISO); du parathion-méthyle (ISO) (méthyle-parathion); du pentachlorophénol (ISO), ses sels ou ses esters; du phosphamidon (ISO); du 2,4,5-T (ISO) (acide 2,4,5trichlorophénoxyacétique), ses sels ou ses esters
2.50%
2.50%
2.50%
2.50%
3808 91
Insecticides
7.50%
2.50%
7.50%
2.50%
3808 92 30
Fongicides autres à base de dithiocarbamates
2.50%
2.50%
2.50%
2.50%
3808 93 15
Herbicides à base d'amides
2.50%
2.50%
2.50%
2.50%
3808 93 23
Herbicides à base de dérivés d'urée, d'uraciles ou de sulphonylurées
2.50%
2.50%
2.50%
2.50%
3808 93 27
Herbicides autres
2.50%
2.50%
2.50%
2.50%
38 22
Réactifs de diagnostic ou de laboratoires
0.00%
2.50%
0.00%
2.50%
65
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 3824 10 00
Liants préparés pour moules ou noyaux de fonderie
0.00%
2.50%
0.00%
2.50%
3824 30 00
Carbures métalliques non agglomérés mélangés entre eux ou avec des liants métalliques
0.00%
2.50%
0.00%
2.50%
3824 40 00
Additifs préparés pour ciments, mortiers ou bétons
0.00%
2.50%
0.00%
2.50%
3824 50
Mortiers et bétons, non réfractaires
7.50%
2.50%
0.00%
0.00%
38 24 60 à 38 2490
liants préparés…
0.00%
2.50%
0.00%
2.50%
3826 00
Biodiesel et ses mélanges, ne contenant pas d'huiles de pétrole ni de minéraux bitumineux ou en contenant moins de 70 % en poids
0.00%
2.50%
0.00%
2.50%
A
CHAPITRE 39 – MATIERES PLASTIQUES ET OUVRAGES EN CES MATIERES
3917
Tubes et tuyaux et leurs accessoires (joints, coudes, raccords, par exemple), en matières plastiques
17.50%
2.50%
0.00%
0.00%
B
3919
Plaques, feuilles, bandes, rubans, pellicules et autres formes plates, auto-adhésifs, en matières plastiques, même en rouleaux
15.00%
2.50%
0.00%
2.50%
B
39 20 10 24
Feuilles étirables
0.00%
2.50%
0.00%
2.50%
3921(hors 3921 11 00)
Autres plaques, feuilles, bandes et lames, en matières plastiques
0.00%
0.00%
0.00%
0.00%
3921 11 00
Produits alvéolaires - -- en polymères du styrène
0.00%
0.00%
0.00%
0.00%
B
3922 10 00
Baignoires, douches, éviers et lavabos en matières plastiques
15.00%
2.50%
0.00%
2.50%
B
3923 hors 3923 21 00 et 3923 29
Articles de transport ou d'emballages, en matières plastiques; bouchons, couvercles, capsules et autres dispositifs de fermeture, en matières plastiques (sauf 3923 21 00 et 3923 29)
15.00%
2.50%
0.00%
0.00%
C
3923 21 00
Sacs, sachets, pochettes et cornets en polymères de l’éthylène
17.50%
2.50%
0.00%
0.00%
C
3923 29
Sacs, sachets, pochettes et cornets en autres matières plastiques
17.50%
2.50%
0.00%
0.00%
C
3925 10 00 à 39 25 90 20
Articles d'équipement pour la construction, en matières plastiques, non dénommés ni compris ailleurs
14.00%
2.50%
0.00%
0.00%
B
3925 90 80
Autres articles d'équipement pour la construction en matières plastiques, non dénommés ni compris ailleurs
17.50%
2.50%
0.00%
0.00%
B
3926
Autres ouvrages en matières plastiques et ouvrages en autres matières des n os 3901 à 3914
17.50%
2.50%
0.00%
2.50%
B
CHAPITRE 40 - CAOUTCHOUC ET OUVRAGES EN CAOUTCHOUC
extrait du 4008 21 10
Bandes d'orientations : pour personnes déficientes visuelles exclusivement
0.00%
0.00%
0.00%
0.00%
40 11 20
Pneus neufs pour camions et autobus
0.00%
2.50%
0.00%
2.50%
66
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 40 11 61 00
Pneus neufs à crampons pour véhicules ou engins agricoles
0.00%
2.50%
0.00%
2.50%
40 11 62 00
Pneus neufs à crampons pour véhicules ou engins de génie civil d'un diamètre inférieur à 61 cm
0.00%
2.50%
0.00%
2.50%
40 11 63 00
Pneus neufs à crampons pour véhicules ou engins de génie civil d'un diamètre supérieur à 61 cm
0.00%
2.50%
0.00%
2.50%
40 11 92 00
Pneus neufs autres qu'à crampons pour l'agriculture
0.00%
2.50%
0.00%
2.50%
40 11 93 00
Pneus neufs autres qu'à crampons pour le génie civil d'un diamètre inférieur à 61 cm
0.00%
2.50%
0.00%
2.50%
40 11 94 00
Pneus neufs autres qu'à crampons pour le génie civil d'un diamètre supérieur à 61 cm
0.00%
2.50%
0.00%
2.50%
40 12 12 00
Pneus réchappés pour camions ou autobus
0.00%
2.50%
0.00%
2.50%
40 12 19 00
Extrait pour pneus des engins agricoles ou du génie civil
0.00%
2.50%
0.00%
2.50%
extrait du 40 13 10 00
Chambre à air en caoutchouc pour les autobus et les camions
0.00%
2.50%
0.00%
2.50%
extrait du 40 13 90 00
Chambre à air en caoutchouc pour les engins agricoles ou de génie civil
0.00%
2.50%
0.00%
2.50%
4014
Articles d'hygiène ou de pharmacie, en caoutchouc vulcanisé non durci, même avec parties en caoutchouc durci
0.00%
0.00%
0.00%
0.00%
CHAPITRE 44 – BOIS, CHARBONS DE BOIS ET OUVRAGES EN BOIS
4401 à 4403 41 00
Bois brut, charbon de bois
32.50%
2.50%
32.50%
2.50%
4403 49
Autres
27.50%
2.50%
0.00%
0.00%
4403 91 à 4406 90 00
Toutes positions
32.50%
2.50%
32.50%
2.50%
4403 99 95
bois bruts, même écorcés, désaubiérés ou équarris
27.50%
2.50%
0.00%
0.00%
4403 91 à 4406 90 00
Toutes positions
32.50%
2.50%
32.50%
2.50%
4407 10 à 4407 21
toutes positions
32.50%
2.50%
32.50%
2.50%
4407 22
Bois tropicaux sciés ou dédossés longitudinalement, tranchés ou déroulés (à l’exclusion des bois rabotés, poncés ou collés par assemblage en bout), d'une épaisseur excédant 6 mm.
27.50%
2.50%
0.00%
2.50%
4407 23 à 4407 26
toutes positions
32.50%
2.50%
32.50%
2.50%
4407 29
Autres
27.50%
2.50%
0.00%
0.00%
4407 91 à 4407 92 00
Toutes positions
32.50%
2.50%
32.50%
2.50%
4407 93 10 à 4407 99 91
Toutes positions
32.50%
2.50%
32.50%
2.50%
4407 99 96
De bois tropicaux
27.50%
2.50%
0.00%
0.00%
4407 99 98
Autres
32.50%
2.50%
32.50%
2.50%
67
C
C
C
C
C
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 4408
Toutes positions
32.50%
2.50%
32.50%
2.50%
4409 10
Bois (y compris les lames et frises à parquet, non assemblées) profilés (languetés, rainés, bouvetés, feuillurés, chanfreinés, joints en V, moulurés, arrondis ou similaires) tout au long d'une ou de plusieurs rives, faces ou bouts, même rabotés, poncés ou collés par assemblage en bout - de conifères
32.50%
2.50%
32.50%
2.50%
4409 21 00
Bambou
32.50%
2.50%
32.50%
2.50%
4409 29 10
Baguettes et moulures en bois pour cadre pour tableaux, pour photographies miroirs ou objets similaires
32.50%
2.50%
32.50%
2.50%
4409 29 91 et 4409 29 99
Lames et frises pour parquets non assemblées et autres
27.50%
2.50%
0.00%
0.00%
4410 à 4414
Toutes positions
32.50%
2.50%
32.50%
2.50%
4415 10
Caisses, caissettes, cageots, cylindres et emballage similaires
32.50%
2.50%
32.50%
2.50%
4415 20
Palettes simples, palettes caisses et autres plateaux de chargement; rehausses de palettes
0.00%
0.00%
0.00%
0.00%
4416 à 44 17
Toutes positions
32.50%
2.50%
32.50%
2.50%
4418 10 10
Fenêtres, portes-fenêtres et leurs cadres et chambranles en bois tropicaux
27.50%
2.50%
0.00%
0.00%
4418 10 50
Fenêtres, portes-fenêtres et leurs cadres et chambranles de conifères
32.50%
2.50%
32.50%
2.50%
4418 10 90
Fenêtres, portes-fenêtres et leurs cadres et chambranles en autres bois
27.50%
2.50%
0.00%
0.00%
C
4418 20 10
Portes et leurs cadres, chambranles et seuils en bois tropicaux
27.50%
2.50%
0.00%
0.00%
C
4418 20 50
Portes et leurs cadres, chambranles et seuils de conifères
32.50%
2.50%
32.50%
2.50%
4418 20 80
Portes et leurs cadres, chambranles et seuils en autres bois
27.50%
2.50%
0.00%
0.00%
C
4418 40 00 à 4418 50 00
Coffrage pour le bétonnage et bardeaux
17.50%
2.50%
0.00%
0.00%
C
4418 60
Poteaux et poutres
27.50%
2.50%
0.00%
2.50%
C
4418 71
Panneaux assemblées pour revêtement de sol, pour sol mosaïque
32.50%
2.50%
32.50%
2.50%
4418 72
Panneaux assemblées pour revêtement de sol autres, multicouches
32.50%
2.50%
32.50%
2.50%
4418 79
Panneaux assemblées pour revêtement de sol autres
32.50%
2.50%
32.50%
2.50%
4418 90 10
Autres en bois lamellés
0.00%
2.50%
0.00%
2.50%
C
4418 90 80
Autres
27.50%
2.50%
0.00%
2.50%
C
4419 à 4421
Articles en bois pour la table, ouvrages autres…
32.50%
2.50%
32.50%
2.50%
extrait du 4421 90 98
Autres ouvrages en bois - autres - autres : pour personnes déficientes visuelles exclusivement
0.00%
0.00%
0.00%
0.00%
68
C
C
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 CHAPITRE 48 – PAPIERS ET CARTONS, OUVRAGES EN PATES DE CELLULOSE, EN PAPIER, EN CARTON extrait du 4802 58 90 00
Autres papiers et cartons, non couchés et ni enduits, des types utilisés pour l'écriture, l'impression ou d'autres fins graphiques : pour personnes déficientes visuelles exclusivement
0.00%
0.00%
0.00%
0.00%
4823 70 10
Emballages alvéolaires pour œufs, en pâte à papier moulé
0.00%
2.50%
0.00%
2.50%
CHAPITRE 49 – PRODUITS DE L'EDITION, LA PRESSE OU DES AUTRES INDUSTRIES GRAPHIQUES
4901 à 49 03
livres, périodiques et albums, tous produits repris à ces positions
0.00%
0.00%
0.00%
0.00%
4907 00
Timbres-poste, timbres fiscaux, billets de banques, autres
0.00%
0.00%
0.00%
0.00%
4910 00 00
calendriers de tous genres, imprimés, y compris les blocs de calendriers à effeuiller
17.50%
2.50%
0.00%
2.50%
B
4911
autres imprimés, y compris les images, les gravures et les photographies
17.50%
2.50%
0.00%
2.50%
B
15.00%
2.50%
0.00%
1.00%
B
CHAPITRE 61 - VÊTEMENTS ET ACCESSOIRES DU VÊTEMENT, EN BONNETERIE
61 09
T-shirts et maillots de corps en bonneterie CHAPITRE 62 - VÊTEMENTS ET ACCESSOIRES DU VÊTEMENT, AUTRES QU’EN BONNETERIE
6205
Chemises et chemisettes, pour hommes ou garçonnets
15.00%
2.50%
0.00%
1.00%
B
6206
Chemisiers, blouses, blouses-chemisiers et chemisettes, pour femmes ou fillettes
15.00%
2.50%
0.00%
1.00%
B
0.00%
0.00%
0.00%
0.00%
2.50%
2.50%
2.50%
2.50%
CHAPITRE 63 – AUTRES ARTICLES TEXTILES CONFECTIONNÉS; ASSORTIMENTS; FRIPERIE ET CHIFFONS extrait du 6304 99 00 92
Articles d'ameublement de matières textiles (autre que de coton ou de fibres synthétique, autres qu'en bonneterie sauf couvertures, linges de table, linges de toilettes et de cuisine, vitrages rideaux stores d'intérieur, cantonnières et tour de lit, couvre-lits, abat-jour et articles du n° 9404) CHAPITRE 66 – PARAPLUIE, OMBRELLE, PARASOLS, CANNES, CANNES SIEGES, FOUETS, CRAVACHES ET LEURS PARTIES
6602 00 00
Cannes, cannes sièges, fouets, cravaches et articles similaires
69
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 CHAPITRE 68 – OUVRAGES EN PIERRES, PLÂTRE, CIMENT, AMIANTE, MICA OU MATIÈRES ANALOGUES OUVRAGES EN PIERRES, PLÂTRE, CIMENT, AMIANTE, MICA OU MATIÈRES ANALOGUES
6810 11
Blocs et briques pour la construction en ciment, en béton ou en pierre artificielle, même armés
7.50%
2.50%
0.00%
0.00%
A
6810 19 00
Tuiles, carreaux, dalles, briques et articles similaires en ciment, en béton ou en pierre artificielle, même armés autres que les Blocs et briques pour la construction
17.50%
2.50%
0.00%
2.50%
B
6815
Ouvrages en pierre ou en autres matières minérales (y compris les fibres de carbone, les ouvrages en ces matières et en tourbe), non dénommés ni compris ailleurs
17.50%
2.50%
0.00%
2.50%
B
CHAPITRE 69 – PRODUITS CERAMIQUES
6901 à 6910
Toutes positions
7.50%
2.50%
7.50%
2.50%
6911
Vaisselles, autres articles de ménage ou d'économie domestique et articles d'hygiène ou de toilette, en porcelaine
17.50%
2.50%
17.50%
2.50%
CHAPITRE 70 - VERRE ET OUVRAGES EN VERRES
7006 00 90
Verre des n os 7003, 7004 ou 7005, courbé, biseauté, gravé, percé, émaillé ou autrement travaillé, mais non encadré ni associé à d'autres matières autres que verre d’optique
0.00%
2.50%
0.00%
2.50%
7009 10 00
Miroirs rétroviseurs en verre, même encadrés, pour véhicules
0.00%
2.50%
0.00%
2.50%
7009 91 00
Miroirs en verre non-encadrés (sauf miroirs rétroviseurs pour véhicules, miroirs optiques, optiquement travaillés et miroirs de > 100 ans)
0.00%
2.50%
0.00%
2.50%
7009 92 00
Miroirs, en verre encadres (sauf miroirs rétroviseurs pour véhicules
0.00%
2.50%
0.00%
2.50%
7010 90 10
Bocaux à stériliser
17.50%
2.50%
17.50%
2.50%
7013
Objets en verre pour le service de la table, pour la cuisine, la toilette, le bureau, l'ornementation des appartements ou usages similaires, autres que ceux des nos 7010 ou 7018
17.50%
2.50%
17.50%
2.50%
7017
Verrerie de laboratoire, d'hygiène ou de pharmacie, même graduée ou jaugée
0.00%
2.50%
0.00%
2.50%
CHAPITRE 71 - PERLES FINES OU DE CULTURE, PIERRES GEMMES OU SIMILAIRES, MÉTAUX PRÉCIEUX, PLAQUÉS OU DOUBLÉS DE MÉTAUX PRÉCIEUX ET OUVRAGES EN CES MATIÈRES; BIJOUTERIE DE FANTAISIE; MONNAIES
70
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 71 08 11 00
Or sous forme de poudre
0.00%
2.50%
0.00%
2.50%
71 08 12 00
Or sous autres formes brutes
0.00%
2.50%
0.00%
2.50%
7117
Bijouteries de fantaisie
22.50%
2.50%
22.50%
2.50%
7118
Monnaies
0.00%
0.00%
0.00%
0.00%
CHAPITRE 72 - FONTE, FER ET ACIER
7210 hors 7210 30 00, 7210 49 et 7210 70 80
Toutes positions
15.00%
2.50%
0.00%
2.50%
B
7210 30 00
Produits laminés plats en fer ou en acier non alliés, zingués électrolytiquement autres
7.50%
2.50%
0.00%
0.00%
B
7210 49
Produits laminés plats en fer ou en acier non alliés, autres
7.50%
2.50%
0.00%
0.00%
B
7210 70 80
Produits laminés plats en fer ou en acier non alliés, peints, vernis ou revêtus de matières plastiques autres
7.50%
2.50%
0.00%
0.00%
B
7214 20
Barres en fer ou en aciers non-allies, comportant des indentations, bourrelets, creux ou reliefs obtenus au cours du laminage ou ayant subi une torsion après laminage
7.50%
2.50%
0.00%
2.50%
B
7216
profilés en fer ou en aciers non alliés
7.50%
2.50%
0.00%
2.50%
B
7217 90 90
fils en fer ou en aciers non alliés, autres, contenant en poids 0,6 % ou plus de carbone
7.50%
2.50%
0.00%
2.50%
B
CHAPITRE 73 - OUVRAGES EN FONTE, FER OU ACIER
7308 10 00 et 7308 20 00
Ponts et éléments de ponts et tours et pylônes
15.00%
2.50%
0.00%
2.50%
B
7308 30 00
Portes, fenêtres et leurs cadres et chambranles ainsi que leurs seuils, en fer ou en acier
15.00%
2.50%
0.00%
2.50%
B
7308 40 00
Matériel d'échafaudage, de coffrage, d'étançonnement ou d'étayage
7.50%
2.50%
7.50%
2.50%
B
7308 90
Constructions et parties de constructions.. Autres
15.00%
2.50%
0.00%
1.50%
B
7309
réservoirs, foudres, cuves et récipients similaires pour toutes matières (à l’exception des gaz comprimés ou liquéfiés), en fonte, fer ou acier, d’une contenance excédant 300 l, sans dispositifs mécaniques ou thermiques, même avec revêtement intérieur ou calorifuge
15.00%
2.50%
0.00%
2.50%
B
7310
réservoirs, fûts, tambours, bidons, boîtes et récipients similaires, pour toutes matières (à l’exception des gaz comprimés ou liquéfiés), en fonte, fer ou acier, d’une contenance n’excédant pas 300 l, sans dispositifs mécaniques ou thermiques, même avec revêtement intérieur ou calorifuge
15.00%
2.50%
0.00%
1.50%
B
71
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 73 11 00 00
Récipients pour gaz comprimés ou liquéfiés, en fonte, fer ou acier
0.00%
2.50%
0.00%
2.50%
7314
toiles métalliques (y compris les toiles continues ou sans fin), grillages et treillis, en fils de fer ou d’acier; tôles et bandes déployées, en fer ou en acier
15.00%
2.50%
0.00%
2.50%
73 25 91 00
Boulets et articles similaires pour broyeurs
0.00%
2.50%
0.00%
2.50%
73 26 11 00
Boulets et articles similaires pour broyeurs
0.00%
2.50%
0.00%
2.50%
B
CHAPITRE 74 - CUIVRE ET OUVRAGES EN CUIVRE
7411
Tubes et tuyaux en cuivre
15.00%
2.50%
0.00%
2.50%
B
7412
Accessoires de tuyauterie (raccords, coudes, manchons, par exemple), en cuivre
15.00%
2.50%
0.00%
2.50%
B
7419 91 00
Autres ouvrages en cuivre - coulés, moulés, estampés ou forgés, mais non autrement travaillés
15.00%
2.50%
0.00%
2.50%
B
CHAPITRE 76 – ALUMINIUM ET OUVRAGES EN ALUMINIUM
7610 10 00
Portes, fenêtres et leurs cadres et chambranles ainsi que leurs seuils, en fer ou en acier
17.50%
2.50%
0.00%
1.50%
B
7610 90
Autres constructions et parties de construction en aluminium
17.50%
2.50%
0.00%
1.50%
B
15.00%
2.50%
0.00%
2.50%
B
CHAPITRE 79 - ZINC ET OUVRAGES EN ZINC
7907 00 00
Autres ouvrages en zinc CHAPITRE 84 - RÉACTEURS NUCLÉAIRES, CHAUDIÈRES, MACHINES, APPAREILS ET ENGINS MÉCANIQUES; PARTIES DE CES MACHINES OU APPAREILS
8419 19 00
Chauffe-eau non électriques (solaires)
7.50%
2.50%
7.50%
2.50%
8429 11 00
Bouteurs (bulldozers) et bouteurs biais (angledozers) à chenilles
7.50%
2.50%
7.50%
2.50%
8429 19 00
Bouteurs (bulldozers) et bouteurs biais (angledozers) autres
7.50%
2.50%
7.50%
2.50%
extrait du 8443 32 10
Autres imprimantes : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
extrait du 8443 99 90
Autres parties et accessoires : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
extrait du 8471 30 00 90
Machines automatiques de traitement de l'information, numérique, portative, n'excédant pas 10 kg, comportant au moins une unité centrale de traitement, un clavier et un écran : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
72
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 extrait du 8471 50 00
Unité de traitement numérique autres que celles 8471 40 ou 8471 49 pouvant comporter sous la même enveloppe un ou deux types d'unités suivantes, unité de mémoire, unité d'entrée et unité de sortie : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
8471 90 00
Autres unités de machines automatiques de traitement de l'information, autres
0.00%
0.00%
0.00%
0.00%
CHAPITRE 85 - MACHINES, APPAREILS ET MATÉRIELS ÉLECTRIQUES ET LEURS PARTIES; APPAREILS D'ENREGISTREMENT OU DE REPRODUCTION DU SON, APPAREILS D'ENREGISTREMENT OU DE REPRODUCTION DES IMAGES ET DU SON EN TÉLÉVISION, ET PARTIES ET ACCESSOIRES DE CES APPAREILS
8519 89 19
Appareils de reproduction du son, n'incorporant pas de dispositif d'enregistrement du son, autres : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
8523 21 00
Cartes munies d'une piste magnétique
2.50%
2.50%
2.50%
2.50%
8523 49 31
Disques optiques pour systèmes de lecture par faisceau laser, enregistres, pour la reproduction du son uniquement, d'un diamètre <= 6,5 cm
0.00%
0.00%
0.00%
0.00%
8523 49 39
Disques optiques pour systemes de lecture par faisceau laser, enregistres, pour la reproduction du son uniquement, d'un diamètre > 6,5 cm
0.00%
0.00%
0.00%
0.00%
extrait du 8523 49 45
Autres - Disques pour systèmes de lecture par faisceau laser - pour la reproduction de représentations d'instructions, de données, du son et de l'image, enregistrées sous une forme binaire lisible par machine, pouvant être manipulées ou offrant une interactivité à l'utilisateur au moyen d'une machine automatique de traitement de l'information : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
8523 49 51
Disques numériques versatiles (dvd), enregistres
0.00%
0.00%
0.00%
0.00%
extrait des positions 8523 29 33 ; 8523 49 93 ; 8523 51 93 ; 8523 59 93 et 8523 80 93
Disques, bandes et autres supports pour l'enregistrement du son ou pour enregistrements analogues, enregistrés, y compris les matrices et moules galvaniques pour la fabrication des disques, mais à l'exclusion des produits du chapitre 37 - autres -- autres --- pour la reproduction de représentations d'instructions, de données, du son et de l'image, enregistrées sous une forme binaire lisible par machine, pouvant être manipulées ou offrant une interactivité à l'utilisateur au moyen d'une machine automatique de traitement de l'information : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
extrait du 8528 72 30
Appareils récepteurs de télévision, même incorporant un appareil récepteur de radiodiffusion ou un appareil d'enregistrement ou de reproduction du son ou des images, autres, en couleurs, autres que téléprojecteurs ou appareils incorporant un appareil d'enregistrement ou de reproduction vidéophonique, avec tube-image incorporé : pour personnes déficiente visuelle uniquement
0.00%
0.00%
0.00%
0.00%
73
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 CHAPITRE 87 - VOITURES AUTOMOBILES, TRACTEURS, CYCLES ET AUTRES VÉHICULES TERRESTRES, LEURS PARTIES ET ACCESSOIRES 8701
Tracteurs (à l'exception des chariots-tracteurs du n° 8709)
7.50%
2.50%
7.50%
2.50%
8702
Véhicules automobiles pour le transport de dix personnes ou plus
7.50%
2.50%
7.50%
2.50%
8703
Voitures de tourisme et autres véhicules automobiles conçus pour le transport de personnes ( autres que ceux du n° 8702)
20.50%
2.50%
20.50%
2.50%
ex
Ambulances
4.50%
2.50%
4.50%
2.50%
ex
Véhicules spéciaux pour handicapés
0.00%
0.00%
0.00%
0.00%
8704
Véhicules automobiles pour le transport des marchandises
7.50%
2.50%
7.50%
2.50%
87 05 30
Véhicule de lutte contre l'incendie
4.50%
2.50%
4.50%
2.50%
8713
Fauteuils roulants et autres véhicules pour invalides
0.00%
0.00%
0.00%
0.00%
8714 20 00
Parties et accessoires de fauteuils roulants et d'autres véhicules pour invalides
0.00%
0.00%
0.00%
0.00%
8715
Landaus, poussettes et voitures similaires
7.50%
2.50%
7.50%
2.50%
8716 20 00
Remorques et semi-remorques autochargeuses et autodéchargeuses à usages agricoles
7.50%
2.50%
7.50%
2.50%
8716 31 00
Autres remorques et semi remorques..citernes
7.50%
2.50%
7.50%
2.50%
8716 39 30
Semi-remorques
7.50%
2.50%
7.50%
2.50%
CHAPITRE 89 - NAVIGATION MARITIME OU FLUVIALE
89 01
Paquebots, bateaux de croisière …pour le transport des personnes ou des marchandises
0.00%
2.50%
0.00%
2.50%
89 02
Bateaux de pêche, navires usines et autres bateaux pour le traitement ou la mise en conserve des produits de la pêche
0.00%
2.50%
0.00%
2.50%
8903 10 à 8903 91 92
Yachts et autres bateaux de plaisance ou de sport; bateaux à rames et canoës
17.50%
2.50%
17.50%
2.50%
8906 90 99
Bateaux de sauvetage
0.00%
0.00%
0.00%
0.00%
CHAPITRE 90 - INSTRUMENTS ET APPAREILS D'OPTIQUE, DE PHOTOGRAPHIE …
9001 30 00
Verres de contact à usage médical
0.00%
0.00%
0.00%
0.00%
9001 40 41 à 9001 40 80
Verres de lunetterie en verre : correcteurs
0.00%
0.00%
0.00%
0.00%
74
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 9001 50 41 à 9001 50 80
Verre de lunetterie en autres matières : correcteurs
0.00%
0.00%
0.00%
0.00%
9001 90 00 10
Autres destinés à des aéronefs civils
0.00%
0.00%
0.00%
0.00%
extrait du 9004 90 90 00
Lunettes (correctrices, protectrices ou autres) et articles similaires - autres -- autres : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
extrait du 9005 10 00
Jumelles : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
9006 30 00
Appareils photographiques spécialement conçus pour la photographie sous-marine ou aérienne, pour l'examen médical d'organes internes ou pour les laboratoires de médecine légale ou d'identité judiciaire
0.00%
0.00%
0.00%
0.00%
extrait du 9008 50 00
autres projecteurs d'images fixes : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
9011 et 9012
Microscopes optiques et autres
0.00%
0.00%
0.00%
0.00%
extrait du 9013 80 90
Dispositifs à cristaux liquides ne constituant pas des articles repris plus spécifiquement ailleurs; lasers, autres que les diodes laser; autres appareils et instruments d'optique, non dénommés ni compris ailleurs dans le présent chapitre - autres dispositifs, appareils et instruments -- autres : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
extrait du 9013 90 90
Dispositifs à cristaux liquides ne constituant pas des articles repris plus spécifiquement ailleurs; lasers, autres que les diodes laser; autres appareils et instruments d'optique, non dénommés ni compris ailleurs dans le présent chapitre - parties et accessoires -- autres : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
9018
Instruments et appareils pour la médecine, la chirurgie, l'art dentaire ou l'art vétérinaire, y compris les appareils de scintigraphie et autres appareils électromédicaux ainsi que les appareils pour tests visuels
0.00%
0.00%
0.00%
0.00%
9019
Appareils de mécanothérapie; appareils de massage; appareils de psychotechnie; appareils d'ozonothérapie, d'oxygénothérapie, d'aérosolthérapie, appareils respiratoires de réanimation et autres appareils de thérapie respiratoire
0.00%
2.50%
0.00%
2.50%
9020 00 00
Autres appareils respiratoires et masques à gaz, à l'exclusion des masques de protection dépourvus de mécanisme et d'élément filtrant amovible
0.00%
0.00%
0.00%
0.00%
9021
Articles et appareils d'orthopédie, y compris les ceintures et bandages médico-chirurgicaux et les béquilles; attelles, gouttières et autres articles et appareils pour fractures; articles et appareils de prothèse; appareils pour faciliter l'audition aux sourds et autres appareils à tenir à la main, à porter sur la personne ou à implanter dans l'organisme, afin de compenser une déficience ou une infirmité
0.00%
0.00%
0.00%
0.00%
75
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 9022
Appareils à rayons X et appareils utilisant les radiations alpha, bêta ou gamma, même à usage médical, chirurgical, dentaire ou vétérinaire, y compris les appareils de radiophotographie ou de radiothérapie, les tubes à rayons X et autres dispositifs générateurs de rayons X, les générateurs de tension, les pupitres de commande, les écrans, les tables, fauteuils et supports similaires d'examen ou de traitement
0.00%
0.00%
0.00%
0.00%
extrait du 9033
Parties et pièces détachées des positions tarifaires n°90 -18, 90-19, 90-20, 90-21 , 90-22
0.00%
2.50%
0.00%
2.50%
0.00%
2.50%
0.00%
2.50%
32.50%
2.50%
32.50%
2.50%
CHAPITRE 92 - INSTRUMENTS DE MUSIQUE
9205 90 50
Orgues à tuyaux et à claviers, harmoniums CHAPITRE 93 - ARMES, MUNITIONS ET LEURS PARTIES ET ACCESSOIRES
9301 à 9307 00 00
Toutes positions CHAPITRE 94 - MEUBLES; MOBILIER MÉDICO-CHIRURGICAL; ARTICLES DE LITERIE ET SIMILAIRES; APPAREILS D'ÉCLAIRAGE NON DÉNOMMÉS NI COMPRIS AILLEURS; LAMPES-RÉCLAMES, ENSEIGNES LUMINEUSES, PLAQUES INDICATRICES LUMINEUSES ET ARTICLES SIMILAIRES; CONSTRUCTIONS PRÉFABRIQUÉES
9401
Sièges (à l'exclusion de ceux du n° 9402), même transformables en lits, et leurs parties
17.50%
2.50%
17.50%
2.50%
extrait du 9402
Mobilier pour la médecine et l'art dentaire
0.00%
0.00%
0.00%
0.00%
9403 40 10
autres meubles et leurs parties
10.00%
2.50%
0.00%
1.50%
9403 70 00
Meubles en matières plastiques
17.50%
2.50%
17.50%
2.50%
9403 81 00 et 9403 89 00
Meubles en autres matières
17.50%
2.50%
17.50%
2.50%
9403 60 90
Autres meubles en bois : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
9403 90
Parties
17.50%
2.50%
17.50%
2.50%
ex 9403 90 90
Parties d'Autres meubles en autres matières : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
9404
Sommiers; articles de literie et articles similaires (matelas, couvre-pieds, édredons, coussins, poufs, oreillers, par exemple), comportant des ressorts ou bien rembourrés ou garnis intérieurement de toutes matières, y compris ceux en caoutchouc alvéolaire ou en matières plastiques alvéolaires, recouverts ou non
17.50%
2.50%
17.50%
2.50%
9404 21
Matelas en caoutchouc alvéolaire ou en matières plastiques alvéolaires, recouverts ou non
17.50%
2.50%
0.00%
2.50%
76
C
B
Legal Opinion on the Octroi de Mer: | Final Report – February 14, 2014 extrait du 9405 20 11
Lampes de chevet, lampes de bureau et lampadaires d'intérieur, électriques en matières plastiques des types utilisés pour lampes et tubes à incandescence : pour personnes déficiente visuelle exclusivement
0.00%
0.00%
0.00%
0.00%
9406 00 11
Résidences mobiles
15.00%
2.50%
0.00%
2.50%
C
9406 00 20
Constructions préfabriquées en bois
27.50%
2.50%
0.00%
2.50%
C
9406 00 31
Serres préfabriquées, même incomplètes ou non assemblées, réalisées exclusivement ou principalement en fer ou en acier
7.50%
2.50%
7.50%
2.50%
C
9406 00 38
Autres constructions préfabriquées en fers ou en acier
15.00%
2.50%
0.00%
2.50%
C
9406 00 80
Construction préfabriquées autres que les résidences mobiles en autre matière que le bois, le fer ou l’acier
15.00%
2.50%
0.00%
2.50%
C
2.50%
2.50%
2.50%
2.50%
CHAPITRE 95 - JOUETS, JEUX, ARTICLES POUR DIVERTISSEMENTS OU POUR SPORTS; LEURS PARTIES ET ACCESSOIRES 9503 00 21
Poupées représentant uniquement l'être humain
produit listé à l'annexe, partie A, de la décision du Conseil UE du 10/02/04 et bénéficiant d'un différentiel de 10 % produit listé à l'annexe, partie B, de la décision du Conseil UE du 10/02/04 et bénéficiant d'un différentiel de 20 % produit listé à l'annexe, partie C, de la décision du Conseil UE du 10/02/04 et bénéficiant d'un différentiel de 30 % Code Tarif, Libellé ou Taux applicable modifié par rapport à la précédente version du Tarif Général
77