{"id":1,"date":"2026-08-04T04:14:30","date_gmt":"2026-08-04T02:14:30","guid":{"rendered":"https:\/\/negoxy.com\/?p=1"},"modified":"2026-09-20T03:34:27","modified_gmt":"2026-09-20T01:34:27","slug":"import-export-vers-les-dom","status":"publish","type":"post","link":"https:\/\/negoxy.com\/index.php\/2026\/08\/04\/import-export-vers-les-dom\/","title":{"rendered":"Exporter ou exp\u00e9dier un bien depuis un dROM"},"content":{"rendered":"<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Les d\u00e9partements et r\u00e9gions d\u2019outre-mer (DROM) concern\u00e9s sont :<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<ul class=\"wp-block-list\"><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">la Guadeloupe ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">la Guyane ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">la Martinique ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Mayotte ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">La R\u00e9union.<\/mark><\/li>\n<p><\/ul>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Ces territoires appartiennent au territoire douanier de l\u2019Union europ\u00e9enne, mais ne font pas partie de son territoire fiscal. Une fiscalit\u00e9 sp\u00e9cifique leur est donc applicable.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Pour cette raison, des formalit\u00e9s douani\u00e8res particuli\u00e8res sont n\u00e9cessaires lorsque des marchandises sont exp\u00e9di\u00e9es depuis un DROM.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#fcb900\" class=\"has-inline-color\">1. D\u00e9claration obligatoire \u00e0 l\u2019exportation ou \u00e0 l\u2019exp\u00e9dition<\/mark><\/strong><\/h2>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">L\u2019exportation d\u2019un bien depuis un DROM n\u00e9cessite en principe une d\u00e9claration en douane.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Cette obligation s\u2019applique lorsque les marchandises sont destin\u00e9es :<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<ul class=\"wp-block-list\"><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">\u00e0 un pays situ\u00e9 en dehors de l\u2019Union europ\u00e9enne ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">\u00e0 la France m\u00e9tropolitaine ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">\u00e0 un autre DROM, sauf dans le cadre des \u00e9changes concern\u00e9s par le \u00ab march\u00e9 unique antillais \u00bb ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">\u00e0 un autre \u00c9tat membre de l\u2019Union europ\u00e9enne.<\/mark><\/li>\n<p><\/ul>\n<p><\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\">Les diff\u00e9rents types de d\u00e9claration<\/mark><\/h3>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Destination : pays hors de l\u2019Union europ\u00e9enne<\/mark><\/strong><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Une d\u00e9claration en douane de type <strong>EX<\/strong> doit \u00eatre d\u00e9pos\u00e9e.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Destination : France m\u00e9tropolitaine, autre DROM ou autre \u00c9tat membre de l\u2019Union europ\u00e9enne<\/mark><\/strong><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Une d\u00e9claration d\u2019exp\u00e9dition de type <strong>CO<\/strong> est n\u00e9cessaire.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\">\u00c9changes entre la Guadeloupe et la Martinique<\/h3>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Dans le cadre des \u00e9changes r\u00e9alis\u00e9s entre la Guadeloupe et la Martinique au sein du \u00ab march\u00e9 unique antillais \u00bb, aucune d\u00e9claration en douane d\u2019exp\u00e9dition n\u2019est exig\u00e9e.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Une d\u00e9claration p\u00e9riodique doit cependant \u00eatre effectu\u00e9e et un document d\u2019accompagnement doit \u00eatre d\u00e9pos\u00e9.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#fcb900\" class=\"has-inline-color\"><strong>2. Comment effectuer la d\u00e9claration ?<\/strong><\/mark><\/h2>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Les formalit\u00e9s permettant de d\u00e9poser une d\u00e9claration d\u2019exportation ou d\u2019exp\u00e9dition depuis un DROM sont les m\u00eames que celles applicables en France m\u00e9tropolitaine.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Elles concernent aussi bien les marchandises exp\u00e9di\u00e9es vers un autre territoire de l\u2019Union europ\u00e9enne que celles destin\u00e9es \u00e0 un pays situ\u00e9 hors de l\u2019Union europ\u00e9enne.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#fcb900\" class=\"has-inline-color\"><strong>3. L\u2019octroi de mer<\/strong><\/mark><\/h2>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Dans les cinq DROM \u2014 Guadeloupe, Guyane, Martinique, Mayotte et La R\u00e9union \u2014 une taxe sp\u00e9cifique appel\u00e9e <strong>octroi de mer<\/strong> est applicable.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Deux cat\u00e9gories sont distingu\u00e9es :<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<ul class=\"wp-block-list\"><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\"><strong>l\u2019octroi de mer externe<\/strong>, qui concerne les importations de marchandises ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\"><strong>l\u2019octroi de mer interne<\/strong>, qui concerne les livraisons de produits fabriqu\u00e9s localement.<\/mark><\/li>\n<p><\/ul>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Les collectivit\u00e9s comp\u00e9tentes peuvent \u00e9galement instaurer un <strong>octroi de mer r\u00e9gional<\/strong>. Son assiette est identique \u00e0 celle de l\u2019octroi de mer.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\"><strong>Si vous \u00eates assujetti \u00e0 l\u2019octroi de mer interne<\/strong><\/mark><\/h3>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Vos exportations doivent \u00eatre mentionn\u00e9es dans votre d\u00e9claration trimestrielle d\u2019octroi de mer interne, dans <strong>l\u2019annexe B<\/strong>.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\">Droit \u00e0 d\u00e9duction<\/mark><\/strong><\/h3>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">L\u2019octroi de mer ayant grev\u00e9 les \u00e9l\u00e9ments entrant dans le prix des marchandises export\u00e9es peut \u00eatre d\u00e9duit du montant d\u2019octroi de mer interne que vous devez.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\">Droit au remboursement<\/mark><\/strong><\/h3>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Lorsque le montant d\u2019octroi de mer d\u00e9ductible est sup\u00e9rieur au montant d\u2019octroi de mer interne d\u00fb, vous pouvez demander le remboursement de l\u2019exc\u00e9dent.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">La demande de remboursement doit \u00eatre \u00e9tablie sur papier libre et accompagn\u00e9e d\u2019une copie de la d\u00e9claration faisant appara\u00eetre le cr\u00e9dit de taxes.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Elle doit \u00eatre adress\u00e9e au <strong>bureau de douane du lieu du principal \u00e9tablissement<\/strong>.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#fcb900\" class=\"has-inline-color\">4. TVA<\/mark><\/strong><\/h2>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">La TVA est applicable en <strong>Guadeloupe, en Martinique et \u00e0 La R\u00e9union<\/strong> dans les m\u00eames conditions g\u00e9n\u00e9rales que sur le territoire m\u00e9tropolitain.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">En revanche, la TVA n\u2019est, \u00e0 titre provisoire, pas applicable en <strong>Guyane et \u00e0 Mayotte<\/strong>.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\"><strong>Territoires consid\u00e9r\u00e9s comme territoires d\u2019exportation<\/strong><\/mark><\/h3>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Par rapport aux DROM, la France m\u00e9tropolitaine et les autres \u00c9tats membres de l\u2019Union europ\u00e9enne sont consid\u00e9r\u00e9s comme des territoires d\u2019exportation, au m\u00eame titre que les pays tiers.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">La <strong>Guadeloupe et la Martinique constituent un territoire fiscal unique<\/strong>.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">La R\u00e9union, Mayotte et la Guyane constituent des territoires d\u2019exportation entre eux ainsi qu&#8217;avec la Guadeloupe et la Martinique, dans le cadre du dispositif appel\u00e9 \u00ab march\u00e9 unique antillais \u00bb.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\"><strong>Exon\u00e9ration de TVA<\/strong><\/mark><\/h3>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">Les exp\u00e9ditions de biens effectu\u00e9es depuis la Guadeloupe, la Martinique ou La R\u00e9union vers :<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<ul class=\"wp-block-list\"><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">la France m\u00e9tropolitaine ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">un autre DROM, hors \u00e9changes relevant du march\u00e9 unique antillais ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">un autre \u00c9tat membre de l\u2019Union europ\u00e9enne ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">un pays ou territoire tiers ;<\/mark><\/li>\n<p><\/ul>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">sont exon\u00e9r\u00e9es de TVA.<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#fcb900\" class=\"has-inline-color\">5. Textes r\u00e9glementaires de r\u00e9f\u00e9rence<\/mark><\/strong><\/h2>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">La page de la Douane renvoie notamment aux textes suivants :<\/mark><\/p>\n<p><\/p>\n<p><\/p>\n<ul class=\"wp-block-list\"><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">article 134 du r\u00e8glement d\u00e9l\u00e9gu\u00e9 (UE) n\u00b0 2446\/2015 de la Commission du 28 juillet 2015 ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">d\u00e9cision 940\/2014\/UE du Conseil du 17 d\u00e9cembre 2014 relative \u00e0 l\u2019octroi de mer ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">loi n\u00b0 2004-639 du 2 juillet 2004 modifi\u00e9e relative \u00e0 l\u2019octroi de mer ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">d\u00e9cret n\u00b0 2015-1007 du 26 ao\u00fbt 2015 ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">circulaire du 27 d\u00e9cembre 2018 relative au r\u00e9gime fiscal de l\u2019octroi de mer ;<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">articles 294 \u00e0 296 ter du Code g\u00e9n\u00e9ral des imp\u00f4ts.<\/mark><\/li>\n<p><\/p>\n<p><\/p>\n<li><\/li>\n<p><\/ul>\n<p><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#fcb900\" class=\"has-inline-color\">6. Informations et contacts<\/mark><\/strong><\/h2>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-heading-color\">La Douane met \u00e9galement \u00e0 disposition les coordonn\u00e9es des p\u00f4les d\u2019action \u00e9conomique et des cellules-conseil aux entreprises de la douane en Outre-mer.<\/mark><\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les d\u00e9partements d&#8217;outre-mer (Martinique, Guadeloupe) font partie du territoire douanier de l&#8217;Union Europ\u00e9enne. N\u00e9anmoins ils ne font pas partie du territoire fiscal de l&#8217;Union Europ\u00e9enne. De ce fait, une fiscalit\u00e9 particuli\u00e8re s&#8217;y applique en d\u00e9coulant des formalit\u00e9s douani\u00e8res sp\u00e9cifiques.<\/p>\n","protected":false},"author":1,"featured_media":375,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_glsr_average":0,"_glsr_ranking":0,"_glsr_reviews":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-1","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reglementation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NEGOXY - Acceuil | Apprendre, maitr\u00eeser et r\u00e9ussir l&#039;import-export<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les techniques d&#039;import-export et la r\u00e9glementation douani\u00e8re appliqu\u00e9e dans les DOM. 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