French Guiana Customs Import and Export Taxes
As part of the European Union, French Guiana's import and export tax system follows EU customs regulations and procedures. Here are some overviews:
Tariffs
Tariffs are taxes levied on the value or quantity of goods.
Tariff rates vary depending on the product, usually ranging from 0% to 20%.
For goods from other EU member states, there are usually no tariffs to pay.
For goods from non-EU countries, there are usually tariffs to pay.
Value Added Tax (VAT)
VAT is a tax levied on the value of goods or services.
The standard VAT rate in French Guiana is 20%.
Lower VAT rates may apply to certain goods and services, such as food, medicines, and books.
For goods imported from other EU member states, there is usually no VAT to pay, as VAT has
already been paid in their country of origin.
For goods imported from non-EU countries, there is usually VAT to pay.
Excise Duties
Excise duties are additional taxes levied on certain specific goods, such as alcohol, tobacco,
and fuel.
Excise duty rates in French Guiana vary depending on the product.
Tax Thresholds
Customs duties and VATs usually have no tax thresholds. This means that these taxes are levied
regardless of the value of the goods.
Excise taxes may have a tax threshold, meaning that the tax is only levied on goods above that
tax threshold.
