CUSTOMS TAXATION The customs treatment of imported goods is based on three concepts: the type of tariff, the origin and the value of the product. The tariff nomenclature (customs tariff classification) is available to determine the duties and taxes payable for each type of goods. For more information, click here INCOME TAX ON RECEIVABLES, DEPOSITS AND GUARANTEES (Impôt sur le revenu des créances, dépôts et cautionnements, IRCDC) This tax applies to interest and other financial and banking income (shareholder current accounts, deposits, etc.) at a rate of 8%. There are exemptions under certain conditions. For more information, click here ALCOHOL - TOBACCO Tax on Alcohol and Tobacco (Taxe sur les alcools et tabacs, TAT3S) It applies to locally produced alcoholic beverages and tobacco monopoly products. For more information, click here DOMESTIC CONSUMPTION TAX (Taxe de consommation intérieure, TCI) Applies to local and locally produced products, alcoholic beverages and alcohol-based products of all origins and from all sources, harvested or manufactured in New Caledonia. For more information, click here REGISTRATION FEES Contributions in cash are exempt, while contributions in kind depend on the type of contribution (free of charge or for consideration). Sales of shares are subject to 1% of the sale price (allowance of XPF 5 million (€420,000)). The sale of a business is subject to duty on each tranche above a transaction value of XPF 5 million (€420,000). 8 - TAX ENVIRONMENT 87
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