Doing business in Saint-Martin

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Absence of customs
duties or equivalent
charges
Although part of the customs territory of the European Union, the Collectivité of Saint-Martin has
a special “free port” status. In other words, goods imported into the territory are not subject to
any customs duty.
Example:
import/export company
based in Saint-Martin
A logistics company based in Saint-Martin receives
goods (excluding petrol products) in Saint-Martin via
the commercial port of Galisbay located on the French
side, with a view to adding value (unbundling, bundling,
packaging, assembly... ) and then shipping them back
out of Saint-Martin.
This company benefits from a very favorable business
environment characterized by:
u The absence of any customs duty or any
tax on the importation of the goods
u Very competitive port prices
u Access to high quality electricity services
supplied at a very competitive cost
Electricity utility company site:
u Exemption from property tax for five
years for new buildings required for the
business
u Forwarding of goods free of indirect
taxation (TGCA exemption)
u Reduced labor costs due to exemption from
social security contributions for lower wages
Useful Information:
30 BUSINESS TAXATION
DOING BUSINESS IN SAINT-MARTIN