Passenger boarding tax in overseas territories (TOE) (Form 10755*02)

Ministry of Finance - Cerfa n° 10755*02

The tax is due by the companies of air and sea transport, in respect of passenger embarkation operations carried out on commercial flights or on scheduled shipping services from overseas departments (Dom).

The tax is payable irrespective of the flag of the ship or aircraft operated, the nationality and legal status of the company.

The tax is calculated on the number of passengers who hold a ticket for which payment is due.

It is added to the price charged to the passenger.

Airlines and shipping companies must declare the tax monthly, with the customs revenue responsible for collection.

The declaration and payment must be made simultaneously.

The shipping or air transport company, subject to the tax, must state in its declaration:

• the name of the company carrying out the transport;
• any person who represents or has received a mandate from the operating company to prepare the declaration;
• the name and address of the bank;
• information relating to a journey, on a given date, from a port or airport;
• the port or airport of embarkation;
• the total number of passengers whose boarding is subject to PET during the reporting period;
• the rate laid down by the decision of the Regional Council (or General Council of Mayotte).

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Verified 07 May 2019 - Directorate for Legal and Administrative Information (Prime Minister)