New Caledonia Import Duties & Taxes Explained

You will likely pay the General Consumption Tax (TGC) and potentially customs duties depending on your items. The TGC is calculated on the total value including shipping and insurance, while duties depend on whether goods originate from the EU or outside it.

Customs duties typically range from 0% to 20% for goods originating outside the EU, such as purchases from US retailers. Items manufactured in the EU or France are generally exempt from these duties if a certificate of origin is provided.

Yes, commercial purchases under 3,001 XPF (approx. $28 USD) are exempt from import taxes. However, the threshold for non-commercial gifts is higher at 30,001 XPF (approx. $280 USD), though customs may reclassify new items with invoices as commercial.

The TGC is applied to the CIF value, which includes the cost of goods plus insurance and freight charges. If customs duties also apply, the tax is calculated on the sum of the CIF value and the duty amount.

Carriers like DHL or FedEx typically charge a disbursement fee of about 2% of the taxes paid or a flat minimum between 2,000 and 3,500 XPF. Shipments valued over 100,000 XPF may require formal entry processing, which incurs higher brokerage fees.

Certain items like sugar-sweetened drinks and specific agricultural products may be subject to extra local taxes such as the TSPA or TRM. These are designed to protect local production and vary by product category.

The Direction des Douanes de Nouvelle-Calédonie collects these charges through your carrier, such as DHL, FedEx, or OPT-NC. The carrier will usually collect the fees upon delivery or request payment before releasing your shipment.

Yes, goods manufactured in the EU or France are generally exempt from customs duties, while US-origin items face standard rates. Your shipment from the US will be subject to these non-EU duty rates.

You can estimate costs by adding 11% to 22% for TGC, up to 20% for duties if applicable, and a carrier fee of roughly 2,000 to 3,500 XPF. Keep in mind that final charges are determined by the destination country customs and your specific carrier.

Shipments over 100,000 XPF (approx. $930 USD) usually require a formal customs declaration handled by a private broker. This process incurs higher service fees compared to standard clearance for lower-value packages.