Alcohol regulations in French Polynesia

Licences needed

Alcohol production/distillation authorization (Fabrication de boissons alcooliques) and establishment registration under the Code des débits de boissons

Authority

Direction générale des affaires économiques (DGAE) and Direction régionale des douanes de Polynésie française

Documents

Commercial registration (N° TAHITI / RCS), site plan and facilities compliance certificates, technical description of distillation equipment, environmental and hygiene clearance, and clean criminal record check (bulletin n° 3)

Fees

not confirmed

Time to obtain

not confirmed

Who can import

Any registered commercial entity or company legally registered in French Polynesia with an active Tahiti registration number (N° TAHITI)

Licences or registrations

Registration as an importer with the customs automated system (SOFIX) and business registration (patente) for beverage import/wholesale

Authority

Direction régionale des douanes de Polynésie française and Direction générale des affaires économiques (DGAE)

Documents

Single customs declaration (DAUP), commercial invoice, bill of lading / airway bill, packing list, certificate of origin, and certificate of analysis / health certificate

Fees

Standard customs clearance processing and computer fees; no separate recurrent statutory import license fee

Time to obtain

Customs clearance takes 1 to 5 business days upon submission of full documentation

Required

no

Process

French Polynesia does not operate a pre-market brand or label registration system (such as US COLA). Products are cleared upon entry subject to compliance with French Polynesian labeling, sanitary, and compositional standards, subject to post-market surveillance by DGAE.

Authority

Direction générale des affaires économiques (DGAE)

Documents and samples

Commercial invoice, certificate of analysis/conformity upon customs request

Fees

None

Renewal

N/A

Time to obtain

N/A

No state import monopoly; registered commercial entities may import spirits. All consignments require a DAUP customs declaration via SOFIX. Strict border checks verify alcohol content, origin certificates, and health conformity. Commercial giveaways or free spirit promotions are banned, and specific prohibitions apply to counterfeit goods and non-compliant absinthe or bitter spirits.

HS 2208: Customs Duty (Droit de Douane) generally 0% for EU-origin products under preferential regime, up to 10% ad valorem for third-country origins, plus customs clearance charges.

Droit de Consommation à l'Importation (DCIMP): specific rate ranging from 3,680 XPF to 5,000 XPF per litre of pure alcohol (lpa) plus an ad valorem component (10% on CIF + customs duty); Taxe Statistique (TS) of 50 XPF per 100 kg net; Taxe de Solidarité sur les Alcools et les Tabacs (TSAT); and standard Value Added Tax (TVA) of 16%.

Private distribution model governed by the Code des débits de boissons under a 7-licence system administered by the DGAE. Distilled spirits (Group 4 beverages) require a 'Grande licence' (on-premise), 'Grande licence restaurant' (with meals), or 'Grande licence à emporter' (off-premise takeaway). Mobile sales (e.g., food trucks/roulottes) of spirits are prohibited. Selling chilled/refrigerated alcoholic beverages for takeaway is strictly prohibited across French Polynesia. Retailers are subject to mandatory regulated opening and closing hours.

restricted

Labels must be in French. Mandatory elements include legal product name, alcoholic strength by volume (% vol), net volume, lot number, country of origin, importer/producer identification, allergens, and the mandatory pregnancy health warning pictogram or message ('L'abus d'alcool est dangereux pour la santé').

Heavily restricted under the Code des débits de boissons (adapting France's Loi Évin principles). Alcohol advertising is permitted only via strictly designated channels and media, restricted to factual product information (origin, composition, production method). Advertising targeting minors and alcohol brand sponsorship of sporting or cultural youth events are strictly prohibited. Every advertisement must bear the mandatory health notice: 'L'abus d'alcool est dangereux pour la santé'.

French and EU spirit definitions (aligned with Regulation (EU) 2019/787) apply: Whisky/Whiskey (min 40% ABV), Rum (min 37.5% ABV, alongside specific French Polynesian AOC/GI specifications for local Tahitian agricultural rum), Vodka (min 37.5% ABV), Gin (min 37.5% ABV), and Brandy (min 36% ABV).

Statutory protected zones (zones protégées) prohibit new retail/on-premise licenses within specified perimeters around schools, youth facilities, health establishments, and places of worship. Municipalities (maires) and the Haut-Commissariat possess legal powers to establish temporary dry zones or sales bans during elections, public events, or unrest, and several remote commune/island councils impose local takeaway restrictions.

• Recodification and modernization of the French Polynesian Customs Code (Code des douanes de Polynésie française - CDPF) enacted in 2025/2026.
• Comprehensive application of the reformed Code des débits de boissons, enforcing the consolidated 7-licence regime, strict rules against selling refrigerated takeaway alcohol, and age-verification banners for online sales platforms.
• Revisions to the tax exemption and rebate regime (conventions d'agrément touristique) applying to imported spirits (HS 2208) consumed within accredited tourism and hotel establishments.

French Polynesia offers steady high-value potential for premium international spirits, driven by an upscale luxury tourism and hospitality sector, despite elevated import excise levies and strict takeaway trading restrictions.

• Direction générale des affaires économiques (DGAE)
• Direction régionale des douanes de Polynésie française
• Direction des impôts et des contributions publiques (DICP)

1. DGAE Polynésie française - Guide des débits de boissons et réglementation
2. Direction régionale des douanes de Polynésie française - Tarif des douanes et fiscalité des alcools
3. Assemblée de la Polynésie française - Travaux législatifs et Code des douanes de Polynésie française
4. Conseil Économique, Social, Environnemental et Culturel (CESEC) de Polynésie française - Avis sur les débits de boissons et la fiscalité locale