--- name: gp-producer-octroi-compliance description: "Guadeloupe reference for independent producers assessing internal octroi de mer liability and recurring compliance. Explains the prior-year production-turnover threshold, inclusive boundary, start-up proration, identification timing and quarterly electronic returns, with worked eligibility examples. Uses the 2026 statutory threshold and the official July 2025 customs circular, distinguishing production activity from resale and services. Product rates, local exemptions, deduction entitlements and detailed classification are outside this initial Guide. It does not establish complete Guadeloupe tax coverage, and independent source review and transaction-specific amendment checks remain necessary before operational use." license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)" metadata: source: openaccountants openaccountants_url: "https://www.openaccountants.com/skills/gp-producer-octroi-compliance" jurisdiction: "GP" tax_year: "2026" last_updated: "2026-10-23" authored_by: "Ryan Duguid" trust_label: "Accountant-authored" review_status: "pending_review" --- # Guadeloupe: producer octroi threshold and compliance ## Scope and applicable evidence This Guide concerns **internal octroi on goods produced**, not an exemption from import octroi. Article 2 of Law 2004-639, in its version effective 21 February 2026, covers independent production activities with prior-calendar-year production turnover **at least €550,000**, regardless of legal form or treatment under other taxes. The threshold excludes VAT and octroi and is prorated for a business starting during the reference year. [Law, article 2](https://www.legifrance.gouv.fr/codes/section_lc/JORFTEXT000000253374/LEGISCTA000006099294/). Production includes manufacture, transformation or renovation of movable goods, extractive activities, and agricultural activities as defined by Rural Code article L311-1 in the amended provision. Establish classification before measuring turnover. This Guide does not resolve a disputed production classification. [Law, article 2](https://www.legifrance.gouv.fr/codes/section_lc/JORFTEXT000000253374/LEGISCTA000006099294/). ## Threshold decision Prepare a reconciliation of production sales, resale and services. Customs paragraphs 16–19 distinguish production turnover from overall turnover and aggregate production sold across the five DROM, including principal and secondary establishments. They describe liability beginning on **1 January following the year the threshold is reached**. Do not allocate the threshold separately to each establishment. [July 2025 circular, printed pages 12–13](https://www.douane.gouv.fr/sites/default/files/2025-07/16/Circulaire-octroi-de-mer10072025.pdf). For a full reference year, after classification and aggregation: | Production turnover | Other business turnover | Threshold result | |---|---:|---| | €549,999 | €300,000 services | Below threshold; adding unrelated services would be incorrect | | €550,000 | None | Threshold reached; equality counts | | €600,000 | €50,000 resale | Threshold exceeded | For a six-month start-up reference period, the circular's method gives €550,000 × 6/12 = **€275,000**. Production sales of €280,000 exceed that prorated threshold. These examples illustrate eligibility only; they do not calculate tax payable or establish an exemption. [Article 2](https://www.legifrance.gouv.fr/codes/section_lc/JORFTEXT000000253374/LEGISCTA000006099294/); [circular paragraph 19](https://www.douane.gouv.fr/sites/default/files/2025-07/16/Circulaire-octroi-de-mer10072025.pdf). ## Register and file The circular directs identification evidence to customs **before 31 January of the following year**, although liability starts on 1 January. It requires the previous year's production turnover and its commodity-code breakdown, with separate identification rules for establishments in different DROM. [Circular paragraphs 102–103, pages 44–45](https://www.douane.gouv.fr/sites/default/files/2025-07/16/Circulaire-octroi-de-mer10072025.pdf). Decree 2015-1077 article 7, reproduced in the circular's legislative annex, requires a **quarterly electronic return by the 24th of the following month**, with payment sent concurrently to the regional customs collection office; the final-quarter return reports annual production turnover. The electronic obligation applies from 1 July 2024. The circular requires a return even in a quarter without sales. [Decree article 7 and circular paragraphs 104–106](https://www.douane.gouv.fr/sites/default/files/2025-07/16/Circulaire-octroi-de-mer10072025.pdf). Operationally, reconcile the sales ledger to the return, separating product codes, rates and exports. Retain the accepted submission and payment evidence. Check the current customs portal and any specific extension before filing; this Guide does not specify an unverified filing-screen workflow. ## Boundaries and self-checks - Test equality, not only amounts above €550,000. - Separate the threshold decision from the applicable Guadeloupe product rate, exemption and deduction decisions. - Distinguish ordinary resale from the taxpayer's own production. - Do not treat absence of sales as automatic permission to omit a quarterly return. - Use the [Martinique–Guadeloupe movement Guide](../martinique/mq-antilles-goods-movements.md) for qualifying inter-island movements, which have separate reporting rules. Source-cited draft, not accountant-attested. Rates, exemptions, input deductions, penalties, general VAT, payroll and income taxes remain outside scope. The 2026 threshold was checked against official statutory retrieval; a complete review of amendments to every procedure in the 2025 circular remains outstanding. > Contributed by Ryan Duguid. --- ## Talk to a verified accountant This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at [openaccountants.com](https://www.openaccountants.com). - Use it in your AI: https://www.openaccountants.com/connect - Meet the accountants: https://www.openaccountants.com/network > **General reference only.** This document does not constitute tax, legal, or > financial advice. Verify figures against the cited primary sources or with a > licensed professional before relying on them. ## Today's figures and who stands behind this skill This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. 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 `gp-producer-octroi-compliance` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gp-producer-octroi-compliance. If neither is available, confirm every figure against the official source pages cited above before relying on it.