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PF · Oceania

French Polynesia

Partially verified · Research reviewed 2026-09-28

This destination has partial coverage. The procedures below have recorded supporting sources; other requirements remain unverified. Check the destination authority before traveling.

2 published procedures; 0 recorded procedures withheld; 4 open research questions.

At a glance

  1. Arrival goods declaration in French Polynesia (traveller franchises; JE DÉCLARE simplified or formal customs declaration) Customs declaration · Conditional · Not verified
  2. Cross-border cash declaration when entering or leaving French Polynesia (DALIA online, or to customs officers) Customs declaration · Conditional · Not verified

Source-backed procedures

Customs declaration

Arrival goods declaration in French Polynesia (traveller franchises; JE DÉCLARE simplified or formal customs declaration)

Open the official page ↗https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/
Channel
Conditional
Fee
Not verified
Authority
Direction régionale des douanes de Polynésie française (local portal service-public.pf/douane); DGDDI (douane.gouv.fr) central traveller page as complementary source. French Polynesia has customs and fiscal autonomy.
Source verification date
2026-09-28

When to apply

Conditional channel: by default at the customs office on arrival; optionally via JE DÉCLARE within its limited scenario — the DGDDI page states that online payment of the flat-rate tax can be made 48 hours before arrival or from arrival at Tahiti Faa'a airport, before crossing the customs point, and that goods can be declared 48 hours before the flight and until passing customs, the exact earliest opening time not being stated (see unresolved PF-jedeclare-earliest-window-ambiguous); for values above XPF 200,000, Air Tahiti warehouse deposit plus a formal customs declaration.

Who it applies to, exceptions and limits (full text)

Direction: arrival in French Polynesia only. Travellers must declare goods carried when they exceed the traveller franchise, are taxable, or are duty-free/détaxe purchases from EU shops; personal-use objects without commercial character are admitted without customs or tax formality. Franchises by traveller category (local customs page, updated 2026-07-03): under 15 years — XPF 15,000 in value, no alcohol or tobacco; 15 to 17 years — XPF 50,000, no alcohol or tobacco (the local page's «entre 15 ans et 17 ans» band covers exactly 15, resolving the central DGDDI page's «over 15 / under 15» wording, which omits age 15); 18 years and over — XPF 50,000 in value plus quantitative alcohol/tobacco limits (still or sparkling wine ≤ 4 litres, or beer/vermouth ≤ 2 litres, or other spirits ≤ 2 litres; cigarettes ≤ 200 units, or cigarillos ≤ 100 units, or cigars ≤ 50 units, or smoking tobacco ≤ 250 grams); crew members (personnel naviguant) — XPF 15,000. Flat-rate taxation (taxation forfaitaire) applies above the franchise on the total value, from XPF 15,001 (under 15) or XPF 50,001 (15 and over) up to XPF 200,000 (hors franchises), at 20% of value for goods from the European Union and 30% for third-country goods. When total value exceeds XPF 200,000 (hors franchises), goods must be placed in deposit at the Air Tahiti warehouse and a formal customs declaration filed. The local JE DÉCLARE page routes purchases below XPF 200,000 to the simplified online declaration and purchases above XPF 200,000 to the deposit-plus-formal-declaration path; the boundary value of exactly XPF 200,000 is assigned by no source and is left unresolved. JE DÉCLARE applies only to personal, non-commercial goods in baggage exceeding the franchises at Tahiti Faa'a airport — per the DGDDI launch page, online payment of the flat-rate tax can be made 48 hours before arrival in French Polynesia, or from arrival at Tahiti Faa'a airport, before crossing the customs point; another sentence on the same page states that goods can be declared 48 hours before the flight and until passing customs, without stating the exact earliest opening time of the declaration window (see unresolved PF-jedeclare-earliest-window-ambiguous) — and cannot be used for goods under special formalities destined for a business; nothing extends it to sea ports or cargo. Otherwise, on arrival present to the customs officer with an ID, purchase invoices and the goods. Channel is conditional rather than multi-channel by default: the default path is declaration to the customs officer on arrival; the JE DÉCLARE simplified online declaration is an option only within the limited scenario above (personal, non-commercial goods in baggage exceeding the franchises at Tahiti Faa'a airport). EU duty-free shop or détaxe-slip purchases must be declared on arrival.

Based on: PF-autonomy · PF-personal-items · PF-arrival-declare · PF-franchise-15plus · PF-franchise-15minus · PF-forfaitaire · PF-central-detaxe · PF-local-franchise-u15 · PF-local-franchise-15-17 · PF-local-franchise-18plus · PF-local-franchise-crew · PF-local-forfaitaire-eu20 · PF-local-forfaitaire-third30 · PF-local-forfaitaire-band-u15 · PF-local-forfaitaire-band-18 · PF-local-over-200k-trigger · PF-local-air-tahiti-deposit · PF-local-jedeclare-exclusion · PF-local-arrival-agent · PF-jedeclare-over-200k · PF-jedeclare-under-200k · PF-jedeclare-simplified · PF-jedeclare-faaa · PF-jedeclare-personal · PF-jedeclare-48h

Customs declaration

Cross-border cash declaration when entering or leaving French Polynesia (DALIA online, or to customs officers)

Open the official page ↗https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/
Channel
Conditional
Fee
Not verified
Authority
Direction régionale des douanes de Polynésie française (local page); DGDDI (DALIA teleservice)
Source verification date
2026-09-28

When to apply

Conditional channel: DALIA online at earliest 30 days before the travel date and at latest before crossing the border; otherwise the fallback is in person to customs officers on arrival.

Who it applies to, exceptions and limits (full text)

Direction: both entry and exit of French Polynesia. Travellers carrying cash of an amount equal to or greater than EUR 10,000 — the threshold that is common and explicit across all sources — must declare it to customs; the threshold applies individually to each traveller. The exact XPF equivalent is not unique across sources and is left unresolved: the local customs page (updated 2026-07) and the DGDDI traveller page state XPF 1,193,300, while the COM paper form still offered by DGDDI (2021) states XPF 1,193,317; no exchange rate is assumed and neither figure is adjudicated (see unresolved PF-cash-xpf-equivalent-discrepancy). Cash covers banknotes and coins, bearer negotiable instruments (traveller's cheques, cheques, promissory notes or money orders), highly liquid stores of value (gold) and prepaid cards. Scope: the obligation applies only to cross-border flows, i.e. between the overseas territory and foreign countries (EU member states or third countries) — direct flows with metropolitan France, New Caledonia or Wallis and Futuna are not external flows; however, travellers transiting a foreign territory when departing metropolitan France (e.g. United States, Japan) are subject to it. Carrying cash on behalf of another person must also be declared. Channel is conditional: the DALIA teleservice covers the formality online, available from at earliest 30 days before the travel date and at latest before crossing the border; if not declared online, the fallback is in person to customs officers on arrival. On control, the fully completed declaration must be presentable on paper or an electronic device and the declared amount must exactly match the funds transported; movements of EUR 50,000 or more (XPF 5,966,500 per the 2021 form) require documents justifying the origin of the cash (PF legal basis: article L751-4 of the code monétaire et financier). Cash received or sent by post, express freight or other means of transport falls under a separate customs-initiated disclosure procedure, not this traveller declaration.

Based on: PF-cash · PF-central-cash-scope · PF-cash-who-direction · PF-cash-threshold · PF-cash-per-person · PF-cash-definition · PF-cash-dalia-local · PF-cash-dalia-window-local · PF-cash-officer-fallback · PF-cash-transit · PF-cash-third-party · PF-cash-control · PF-dalia-who · PF-dalia-window · PF-dalia-com-scope · PF-comform-threshold · PF-comform-pf-basis · PF-comform-50k-proof

Sources

  1. Vous voyagez en Polynésie française — customs and fiscal autonomy (page updated 2026-04-24) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/fiche/vous-voyagez-en-polynesie-francaise [PF-autonomy]
  2. Vous voyagez en Polynésie française — personal-use objects admitted without formality (same page) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/fiche/vous-voyagez-en-polynesie-francaise [PF-personal-items]
  3. Vous voyagez en Polynésie française — declare transported goods and pay duties at the customs office on arrival (same page) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/fiche/vous-voyagez-en-polynesie-francaise [PF-arrival-declare]
  4. Vous voyagez en Polynésie française — XPF 50,000 franchise for travellers over 15 (same page; local page supersedes wording at exactly 15) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/fiche/vous-voyagez-en-polynesie-francaise [PF-franchise-15plus]
  5. Vous voyagez en Polynésie française — XPF 15,000 franchise for travellers under 15 (same page) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/fiche/vous-voyagez-en-polynesie-francaise [PF-franchise-15minus]
  6. Vous voyagez en Polynésie française — flat-rate taxation threshold XPF 200,000 (same page, sic 'forfaire') · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/fiche/vous-voyagez-en-polynesie-francaise [PF-forfaitaire]
  7. Vous voyagez en Polynésie française — cash transport ≥ EUR 10,000 / XPF 1,193,300 must be declared (same page) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/fiche/vous-voyagez-en-polynesie-francaise [PF-cash]
  8. Vous voyagez en Polynésie française — cash obligation limited to flows between the overseas territory and foreign countries (same page) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/fiche/vous-voyagez-en-polynesie-francaise [PF-central-cash-scope]
  9. Vous voyagez en Polynésie française — EU duty-free shop / détaxe-slip purchases must be declared on arrival (same page) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/fiche/vous-voyagez-en-polynesie-francaise [PF-central-detaxe]
  10. Les franchises — under 15: XPF 15,000 franchise, no alcohol or tobacco (local customs page, modified 2026-07-03) · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-franchise-u15]
  11. Les franchises — 15 to 17: XPF 50,000 franchise, no alcohol or tobacco (covers exactly 15) · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-franchise-15-17]
  12. Les franchises — 18 and over: XPF 50,000 franchise plus quantitative alcohol/tobacco limits · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-franchise-18plus]
  13. Les franchises — crew members (personnel naviguant): XPF 15,000 franchise · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-franchise-crew]
  14. Les franchises — flat-rate taxation 20% of value for goods from the European Union · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-forfaitaire-eu20]
  15. Les franchises — flat-rate taxation 30% of value for goods from third countries · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-forfaitaire-third30]
  16. Les franchises — flat-rate band from XPF 15,001 up to XPF 200,000 (under 15) · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-forfaitaire-band-u15]
  17. Les franchises — flat-rate band from XPF 50,001 up to XPF 200,000 (18 and over, other goods) · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-forfaitaire-band-18]
  18. Les franchises — above XPF 200,000 (hors franchises): customs declaration due · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-over-200k-trigger]
  19. Les franchises — when total value exceeds XPF 200,000 (hors franchises): Air Tahiti warehouse deposit · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-air-tahiti-deposit]
  20. Les franchises — JE DÉCLARE not usable for goods under special formalities destined for a business · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-jedeclare-exclusion]
  21. Les franchises — otherwise present to the customs officer with ID, invoices and goods (sic 'des douane') · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-voyage/les-franchises/ [PF-local-arrival-agent]
  22. Je déclare mes achats — purchases above XPF 200,000 (local JeDeclare entry page) · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-declare/ [PF-jedeclare-over-200k]
  23. Je déclare mes achats — purchases below XPF 200,000 (boundary value itself unassigned) · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-declare/ [PF-jedeclare-under-200k]
  24. Je déclare mes achats — simplified declaration procedure with « Je déclare » · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/particuliers/je-declare/ [PF-jedeclare-simplified]
  25. DGDDI news — JE DÉCLARE eases customs passage at Tahiti Faa'a airport (launch 2023-02-17) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/actualites/la-direction-de-polynesie-lance-lapplication-pour-smartphones-et-site-web-je-declare [PF-jedeclare-faaa]
  26. DGDDI news — JE DÉCLARE covers personal, non-commercial goods in baggage · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/actualites/la-direction-de-polynesie-lance-lapplication-pour-smartphones-et-site-web-je-declare [PF-jedeclare-personal]
  27. DGDDI news — video transcript wording «jusqu’à 48h avant votre vol et jusqu'au passage en douane»; exact earliest opening not stated on the page · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/actualites/la-direction-de-polynesie-lance-lapplication-pour-smartphones-et-site-web-je-declare [PF-jedeclare-48h]
  28. Mouvements transfrontaliers d'argent liquide — travellers entering or leaving PF carrying cash (local page, modified 2026-07-03) · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/ [PF-cash-who-direction]
  29. Mouvements transfrontaliers d'argent liquide — amount equal or greater than XPF 1,193,300 (EUR 10,000) must be declared · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/ [PF-cash-threshold]
  30. Mouvements transfrontaliers d'argent liquide — threshold applies individually to each traveller · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/ [PF-cash-per-person]
  31. Mouvements transfrontaliers d'argent liquide — definition: bearer negotiable instruments etc. · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/ [PF-cash-definition]
  32. Mouvements transfrontaliers d'argent liquide — DALIA teleservice for the online formality · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/ [PF-cash-dalia-local]
  33. Mouvements transfrontaliers d'argent liquide — DALIA available at earliest 30 days before the travel date · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/ [PF-cash-dalia-window-local]
  34. Mouvements transfrontaliers d'argent liquide — if not declared online, to customs officers on arrival · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/ [PF-cash-officer-fallback]
  35. Mouvements transfrontaliers d'argent liquide — transit via foreign territory (US, Japan…) triggers the formality · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/ [PF-cash-transit]
  36. Mouvements transfrontaliers d'argent liquide — carrying cash for another person must be declared · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/ [PF-cash-third-party]
  37. Mouvements transfrontaliers d'argent liquide — on control, present the fully completed declaration · Direction régionale des douanes de Polynésie française (service-public.pf/douane)
    https://www.service-public.pf/douane/reglementations/reglementations-particulieres-et-prohibitions/les-mouvements-transfrontaliers-dargent-liquide/ [PF-cash-control]
  38. Service en ligne DALIA — any natural person transporting cash ≥ EUR 10,000, owner or not (page updated 2026-04-14; retrieved at official alias /en/node/3574 of service-en-ligne/declaration-dargent-liquide-avec-dalia) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/en/node/3574 [PF-dalia-who]
  39. Service en ligne DALIA — at earliest 30 days before travel, at latest before crossing the border · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/en/node/3574 [PF-dalia-window]
  40. Service en ligne DALIA — in PF/NC/WF: transports and shipments of cash to or from l'étranger (CMF L722-6/L722-7) · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://www.douane.gouv.fr/en/node/3574 [PF-dalia-com-scope]
  41. Déclaration d'argent liquide (COM paper form incl. PF, DGDDI, still offered; 2021) — notice states EUR 10,000 or XPF 1,193,317. Fetched this round from form.douane.gouv.fr (fetch-log: HTTP 200, Last-Modified 2021-06-02). · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://form.douane.gouv.fr/sites/default/files/2021-06/02/5.%20D%C3%A9claration%20d%27argent%20liquide%20-%20COM_0.pdf [PF-comform-threshold]
  42. COM cash-declaration form — legal basis for PF: article L751-4 of the code monétaire et financier · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://form.douane.gouv.fr/sites/default/files/2021-06/02/5.%20D%C3%A9claration%20d%27argent%20liquide%20-%20COM_0.pdf [PF-comform-pf-basis]
  43. COM cash-declaration form — movements ≥ EUR 50,000 / XPF 5,966,500 require proof of origin · Direction Générale des Douanes et Droits Indirects (DGDDI), France
    https://form.douane.gouv.fr/sites/default/files/2021-06/02/5.%20D%C3%A9claration%20d%27argent%20liquide%20-%20COM_0.pdf [PF-comform-50k-proof]

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