🇳🇨 Import Customs & Duties: New Caledonia

Quick Facts

Duty-free threshold

$50

Packages under $50, duty free

VAT / Sales Tax

15%

CIF value + duty. TGC (Taxe Générale sur la Consommation) at 11% on most imports. Some basic goods at reduced rates or exempt.

Clearance Time

3-7 days

typical processing

Duty Rates by Category

CategoryDuty RateHS Chapter
Electronics0-10%85
Clothing5-30%61-62
Footwear5-30%64
Food & Beverages0-30%01-24
Machinery0-5%84
Cosmetics5-20%33
Books0%49
Toys & Games5-15%95

Rates shown are for standard goods. Exact rate depends on the HS code of your item.

Customs Clearance Process

Direction des Douanes de Nouvelle-Calédonie. French special collectivity, NOT part of EU customs territory. Own customs tariff (tarif douanier NC). TGC (Taxe Générale sur la Consommation) at 11% on imports. Protective tariffs for local industry. CFP franc (XPF) currency, pegged to euro.

Processing Time3-7 days
VAT Rate11% (TGC)

What to Actually Expect

French territory with its own customs regime (not EU). Well-organized French administrative system. TGC at 11%. Protective tariffs (up to 30%) on goods competing with local industry. Nouméa port is modern. DHL, Chronopost available. Postal service via OPT NC, 1-2 weeks from France, 2-4 weeks from elsewhere. Nickel mining industry means good cargo infrastructure. Most imports from France, Australia, and China. High cost of living. Biosecurity is strict (island ecosystem protection).

Required Documents

1

Commercial Invoice

Item description, quantity, value, sender and receiver details

2

Packing List

Detailed description of contents in each package

3

Customs Declaration (CN22/CN23)

Required for postal shipments

4

Air Waybill (AWB)

Generated by the carrier when booking the shipment

5

Certificate of Origin

May be required for reduced duties (FTA/preferential rates)

6

Export/Import License

For restricted goods (electronics, medicines, chemicals)

Import License Requirements

Required for firearms, pharmaceuticals, certain food products, and chemicals. Strict biosecurity for agricultural imports (DAVAR). Import quotas on some goods to protect local producers.

Certificate of Origin

OCT (Overseas Countries and Territories) status with EU. PACER Plus member. Standard certificates issued by Chambre de Commerce et d'Industrie (CCI).

Prohibited & Restricted Items

Prohibited

  • xNarcotics and illegal drugs
  • xExplosives and flammable materials
  • xWeapons and ammunition
  • xCounterfeit goods
  • xCounterfeit currency and documents

Restricted (permit required)

  • !Medicines and pharmaceuticals
  • !Food and beverages
  • !Plants and seeds
  • !Electronics (lithium batteries)
  • !Perfumes and cosmetics (volume limits)

Popular routes to New Caledonia

Frequently Asked Questions

What is the duty-free threshold for New Caledonia?

The duty-free (de minimis) threshold for imports into New Caledonia is $50. Goods valued below this amount are exempt from customs duties.

What is the VAT rate on imports to New Caledonia?

The VAT/tax rate on imports to New Caledonia is 15%. VAT applies to: CIF value + duty. TGC (Taxe Générale sur la Consommation) at 11% on most imports. Some basic goods at reduced rates or exempt.

How long does customs clearance take in New Caledonia?

Typical customs clearance in New Caledonia takes 3-7 days. Express shipments usually clear faster.

What documents are needed to import into New Caledonia?

To import into New Caledonia, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.

What items are prohibited from import into New Caledonia?

New Caledonia prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.