French Polynesia

You're traveling with a GoPro Hero 12 in its original housing, a red filter, two batteries, and a small video light — total value around €600. In French Polynesia, this gear falls under the category of personal effects for non-commercial use: no customs formalities or taxes upon arrival at Faa'a airport, with no value limit as the equipment will leave with you. Nevertheless, keep your purchase invoices (paper or PDF on your phone) to prove prior ownership in case of inspection. Main risk: if an officer suspects a permanent import (new, packaged equipment), the allowance of 50,000 XPF (~€420) could apply with a flat tax of 20% (EU origin) or 30% (non-EU origin). Tip: unbox and use your equipment before departure, and keep it in your carry-on luggage.

Your kit: Sony A6700, Ikelite housing, dome port, two Sea&Sea YS-D3 strobes, and flexible arms — value around €4,000. Good news: as temporary personal effects leaving with you, there's a total exemption with no value limit, and no declaration is required at Faa'a. Bring all your purchase invoices and a detailed list of equipment with serial numbers: this is your best protection in case of inspection. Be aware of the 200,000 XPF (~€1,677) threshold: this applies to goods intended to remain in the territory, not your temporary equipment, but an officer's doubt could lead to questions. If you reside in Polynesia or return often, request the free 'carte de libre circulation' (valid for 10 years) from Faa'a or Papeete customs: it proves your equipment has already been admitted and facilitates all your future returns.

Setup: Canon R5 II, Nauticam housing, 230mm dome port, 100mm macro and fisheye lenses, two Retra Pro Max strobes, aluminum arms, and lights — value around €15,000. Personal use: total exemption without formalities, even at this value, as the equipment leaves with you. Invoices and inventory with serial numbers are essential. Professional use (commercial filming, paid assignment): the ATA Carnet is accepted in French Polynesia — it must be stamped at the customs office in Papeete Port or Faa'a Freight before any operation, both upon arrival and departure. Major risk: forgetting the exit stamp on the carnet, which can trigger a claim on the guarantee. Without a carnet for declared professional use, a flat tax of 30% (non-EU) is possible without any allowance. Residents or frequent travelers: the free 'carte de libre circulation' (10 years) significantly simplifies every return.

Will my waterproof housing and strobes, valued at €8,000, be taxed upon arrival in Tahiti?

No. Personal photo/video equipment for non-commercial use is admitted into French Polynesia without formalities or taxes, with no value limit, as long as it leaves with you. Cameras are explicitly mentioned in the regulations. Simply keep your purchase invoices to prove that the equipment is not intended for local sale. The 50,000 XPF limit only applies to goods permanently remaining in the territory.

What is the 'carte de libre circulation' and how do I get one?

It's a free document, valid for 10 years and renewable, issued by Faa'a or Papeete customs upon presentation of your equipment invoices. It certifies that your equipment circulates freely and facilitates its return to Polynesia after an international trip, without risk of taxation. Very useful for residents and underwater photographers who regularly travel with valuable equipment.

I'm coming to film a paid underwater documentary: is an ATA Carnet sufficient?

The ATA Carnet is accepted in French Polynesia for professional equipment. You must present the carnet and all your equipment at the customs office in Papeete Port or Faa'a Freight upon arrival AND departure to obtain the necessary stamps. Please note: the carnet does not exempt you from other regulatory obligations (filming permits, rules on protected species, diving permits in regulated areas).