Gf Space Sector Octroi

---
name: gf-space-sector-octroi
description: "French Guiana space-sector import relief reference for operations from August 2026 under territorial deliberations AP-2026-56 and AP-2026-57. Explains the residual octroi rate, continuing regional levy, activity and goods annex requirements, exclusive operational use, service-operator evidence and restrictions on combining exemptions. Includes an illustrative computation and exclusion cases for ordinary logistics and goods with alternative uses. This is a narrow source-cited draft, not automatic eligibility for every space supplier or a complete customs filing manual. Independent review, exact goods classification and current amendment checks remain necessary before application."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gf-space-sector-octroi"
  jurisdiction: "GF"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# French Guiana: space-sector import octroi from August 2026

## Commencement and rates

AP-2026-57 article 8 applies from **1 August 2026**. For qualifying imports, article 6 sets residual external octroi at **7%** and preserves regional octroi at **3%**. AP-2026-56 article 1 separately enacts the 7% residual rate. The earlier 4.5% proposal mentioned in that decision's recitals is not the enacted rate. [AP-2026-57, pages 2–3](https://www.ctguyane.fr/www/wp-content/uploads/2026/07/delib.ctg-ap-2026-57-regime-exo-partielle-activites-spatiales.pdf); [AP-2026-56, page 2](https://www.ctguyane.fr/www/wp-content/uploads/2026/07/delib.ctg-ap-2026-56-fixation-tx-om-reduit-activites-spatiales-1.pdf).

## Eligibility is cumulative

Under articles 1–2 of AP-2026-57, the person must exercise the relevant economic activity in Guyane, the activity and goods must match the annex, and the goods must meet the activity's own exclusive needs. Goods must directly serve the operational launch chain, including assembly, integration, positioning and launching, **without alternative use**. A contract with a space customer alone does not prove these conditions. [AP-2026-57](https://www.ctguyane.fr/www/wp-content/uploads/2026/07/delib.ctg-ap-2026-57-regime-exo-partielle-activites-spatiales.pdf).

The enacted annex's first page pairs NAF **30.30Z** with specified goods, including tariff **73082000**, iron or steel towers and lattice masts. This is one verified entry, not the complete list. The annex also prohibits habitual sale or rental of listed beneficiary-use goods. Read the full applicable row and its use restrictions; do not treat every item classified under a broad metal-products chapter as eligible. [Annex, page 1 of 5](https://www.ctguyane.fr/www/wp-content/uploads/2026/07/delib.ctg-ap-2026-57-regime-exo-partielle-activites-spatiales.pdf-annex).

Article 5 distinguishes service operators: they must own the goods or use them under a contract assigning operation of the equipment, and prove direct exclusive use inseparable from launch operations. For operators whose principal activity is outside the space sector, qualifying listed equipment must be technically inseparable from launching; ordinary transport, handling, warehousing or logistics equipment is excluded. [AP-2026-57, pages 2–3](https://www.ctguyane.fr/www/wp-content/uploads/2026/07/delib.ctg-ap-2026-57-regime-exo-partielle-activites-spatiales.pdf).

## Choose one regime

Where listed goods directly and exclusively support launching, article 3 substitutes this regime for relief under AP-2023-33's annexes. Article 4 prohibits simultaneous use of this relief and another octroi exemption on the same goods. Determine the treatment from actual destination, principal use and operational role. Article 7 permits correspondence following a simple tariff-nomenclature update, without extending relief to goods outside the original annex or changing their nature or destination. [AP-2026-57, pages 2–3](https://www.ctguyane.fr/www/wp-content/uploads/2026/07/delib.ctg-ap-2026-57-regime-exo-partielle-activites-spatiales.pdf).

## Evidence and computation

Before claiming the relief, record:

- Import date, operator's actual activity and annex NAF code.
- Goods specification and precise annex tariff code, with any documented nomenclature correspondence.
- Ownership or operating contract and technical evidence connecting equipment exclusively to launching.
- Confirmation of no alternative use, habitual sale/rental or simultaneous exemption claim.
- Confirmed customs value and the applicable declaration evidence.

These are an evidence workflow derived from articles 1–7 and the annex, not a claim that this list replaces prescribed customs documents. [Decision](https://www.ctguyane.fr/www/wp-content/uploads/2026/07/delib.ctg-ap-2026-57-regime-exo-partielle-activites-spatiales.pdf); [annex](https://www.ctguyane.fr/www/wp-content/uploads/2026/07/delib.ctg-ap-2026-57-regime-exo-partielle-activites-spatiales.pdf-annex).

For an illustrative qualifying import with confirmed customs value **€100,000**: OM = €100,000 × 7% = **€7,000**; OMR = €100,000 × 3% = **€3,000**; combined **€10,000**. Customs states that both levies use the same customs-value base. Do not compound the regional levy onto the OM-inclusive amount. This example excludes other import charges. [Customs base](https://www.douane.gouv.fr/demarche/importer-un-bien-dans-un-drom); [article 6](https://www.ctguyane.fr/www/wp-content/uploads/2026/07/delib.ctg-ap-2026-57-regime-exo-partielle-activites-spatiales.pdf).

## Exclusion checks

A listed mast for an eligible activity still fails this regime if it has an alternative use inconsistent with article 2. Equipment for ordinary warehousing does not qualify merely because launch cargo passes through the warehouse. An import before 1 August 2026 cannot use this decision retrospectively. A failed condition requires assessment under the otherwise applicable tariff and any separately established relief, not an assumed zero rate. [AP-2026-57, arts. 2, 5, 8](https://www.ctguyane.fr/www/wp-content/uploads/2026/07/delib.ctg-ap-2026-57-regime-exo-partielle-activites-spatiales.pdf).

Source-cited draft awaiting independent review. Only the cited illustrative annex entry has been visually verified here; no full classification crosswalk is claimed. Verify the exact row and current amendments for the transaction. Detailed customs filing codes, guarantees, reassessment and appeal procedures are outside this Guide.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gf-space-sector-octroi` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gf-space-sector-octroi. If neither is available, confirm every figure against the official source pages cited above before relying on it.