Dock dues, a tax with a long history, are levied in Guadeloupe, French Guiana, Martinique, Mayotte and La Réunion. They are applied to imports of goods as well as to deliveries of goods provided in exchange for payment by those who produced them. This tax, to which elected representatives are deeply attached, plays a major role in the identities of the French overseas territories, as it embodies the financial autonomy of local authorities. On average, it accounts for almost a third of local authority resources. Following previous work carried out by the financial authorities, the evaluation of dock dues was carried out two years after the last decision of the Council of the European Union, which renewed the system for the period 2022-2027. This report assesses the budgetary and economic impact of dock dues over the period 2014-2022.
