Alcohol regulations in Wallis and Futuna

Licences needed

Prior declaration and fiscal warehouse/distillery establishment authorisation under the Wallis and Futuna Customs Code (Code des douanes de Wallis-et-Futuna).

Authority

Service des Douanes de Wallis-et-Futuna / Administration Supérieure (Préfecture)

Documents

Business registration, site plans, technical specifications of distillation equipment, security measures, and financial guarantees.

Fees

not confirmed

Time to obtain

not confirmed

Who can import

Registered businesses holding a valid local business license (patente) that covers the trade of alcoholic beverages.

Licences or registrations

Registration with the Wallis and Futuna Commercial Registry (RCS / CCIMA) and customs registration via the customs declaration system.

Authority

Service des Douanes de Wallis-et-Futuna

Documents

Commercial invoice, bill of lading / airway bill, packing list, certificate of origin, and import declaration (DAU).

Fees

Customs clearance/processing fee (typically ~2,000 XPF or statutory customs formalities fee).

Time to obtain

Variable; standard customs declaration takes 1 to 5 working days upon arrival.

Required

no

Process

No separate prior brand or label registration system (such as US COLA) exists; compliance with French/EU food and spirit labelling standards is checked during customs clearance and fraud inspection.

Authority

Service des Douanes / Direction des Services de l'Agriculture, des Forêts et de la Pêche (inspection des fraudes)

Imports must be cleared through designated customs offices (Mata-Utu on Wallis or Leava on Futuna). Importer of record must be established locally. Standard documents include commercial invoice, freight manifest, and certificate of origin (EUR.1 or invoice declaration to claim EU duty exemptions). No tax stamps/strip stamps are mandated, but clearance and payment of entry taxes and TICA are required prior to release.

EU-origin spirits are exempt from customs duty (0%). Non-EU spirits (HS 2208) face customs duty ranging generally between 10% and 55% ad valorem (CIF basis) depending on exact tariff line.

Spirits (HS 22.07/22.08) are subject to the specific excise tax TICA (Taxe Intérieure de Consommation sur les Alcools) at 4,290 XPF (CFP francs) per litre of pure alcohol. All imported goods also incur an Entry Tax (Taxe d'Entrée) averaging 20% to 32% of CIF value. Wallis and Futuna does not levy VAT (TVA). A parafiscal cleanliness tax (Taxe parafiscale de propreté) of 8% applies to retail alcohol sales.

Sold through licensed private businesses, supermarkets, grocery stores, and licensed on-premise venues (bars, hotels, restaurants). Retailers pay an additional business license fee ('droit additionnel sur le commerce des boissons alcoolisées'). Operating licences for on-premise service follow French Public Health Code categories (Licence III, Licence IV) subject to administrative declaration.

restricted

Labels must be in French (mandatory under French consumer protection provisions). Required items include product sales denomination, net quantity, alcoholic strength by volume (% ABV), name and address of producer/bottler/EU importer, lot number, list of allergens, and the mandatory pregnancy health warning pictogram or text ('La consommation de boissons alcoolisées pendant la grossesse...').

Regulated under provisions adapted from the French Évin Law (Code de la santé publique, applicable sections in Book VIII / Titre I). Direct alcohol advertising is severely restricted; permitted only via limited informational media indicating origin, composition, and ABV. Sponsoring of sporting and youth events by alcohol brands is prohibited. Mandatory warning required: 'L'abus d'alcool est dangereux pour la santé'.

French and EU spirit definitions (EU Regulation 2019/787) apply as the baseline regulatory reference for commercial denominations and minimum ABV standards (e.g., minimum 40% ABV for whisky, 37.5% ABV for rum, gin, and vodka).

None permanent; customary village authorities (Lavelua and traditional chiefs) together with the Prefect may occasionally impose temporary curfews or sales bans during specific customary events, religious holidays, or elections.

• Reinforced customs controls on commercial beverage imports under the digitised customs systems at the port of Mata-Utu.
• Maintained strict enforcement of youth protection measures banning alcohol sales to minors under 18.

Wallis and Futuna represents a very small, remote niche market of approximately 11,000 inhabitants with high logistics costs and substantial excise taxation (TICA). Export opportunities for distilled spirits are confined to small-volume, premium French and regional Pacific brands supplied indirectly through French distributors or regional trading routes.

• Administration Supérieure des îles Wallis et Futuna (Préfecture)
• Service des Douanes de Wallis-et-Futuna
• Assemblée Territoriale des îles Wallis et Futuna

1. Service des Douanes de Wallis et Futuna - Textes et Réglementation
2. IEOM - Rapport Annuel Économique Wallis-et-Futuna (Fiscalité et Douanes)
3. Services de l'État et du Territoire à Wallis et Futuna - Formalités douanières
4. Arrêté n° 2015-612 rendant exécutoire la délibération n° 20/AT/2015 portant modification de la TICA
5. Légifrance - Code de la santé publique (Dispositions applicables à Wallis-et-Futuna)