Domestic taxation is relatively low, with a general tax on services of five per cent. Value Added Tax (VAT) is not applied but will be introduced in stages.
All merchandise coming into New Caledonia is subject to:
- General Import Tax ranging from zero to 31 per cent – generally 21 per cent.
- Basic Import Tax is five per cent.
- Port Tax is one per cent or Airfreight Tax is three per cent.
- Customs Duties can range from zero to 20 per cent.
There is a locally manufactured products protection tax (TCPPL), making imported products less competitive, in order to protect local manufacturers. This applies to pasta, yoghurts, chocolate, ice cream, etc.
Other import taxes include:
- Consumption Tax on imported products which compete with locally produced goods and agricultural taxes are levied. These are ad valorem and according to product.
- Tax on Renewable Energies or special tax applied according to product
- Public Health Tax on alcohol and tobacco.
Some import taxes will be abolished. It is recommended that Australian exporters seek advice on taxation and tariff matters.