Because the French Antilles are export territories (even for French merchandise), vessels may be imported duty-free.
Upon a vessel's arrival, the owner/resident is required to pay VAT, the Octroi de Mer tax, and the "Droit Additionel," which consists of additional fees based on the value of the boat and on the cost of transport even if the boat arrived under its own power. In addition, there is a customs tax of 2.9% for boats under 12 m coming from outside the EC and a tax for French registration of the boat calculated at the same rate as the annual tax but prorated according to the time remaining until the end of the year.
Importation of a boat over 12 m purchased abroad in a non-EC country requires an import license (type AC). Certification and issue of the license must be requested from the prefecture.Foreign citizens whose main residence is France may have vessels flying foreign flags. However, they have to pay all applicable local taxes and instead of the vessels having a certificate of French nationality it must have a passport issued by the Customs tax collector at the port of registry.
Licences for pleasure boats: a boat over 5 metres, with an engine capacity more than 4.5 Kw (6hp) and a displacement of over 10m requires a licence (the certificat de capacité). This permit, or certificate of competence, is the International Certificate for Operators of Pleasure Craft (ICC) and is issued if competence in vessel handling, navigation and knowledge of the collision regulations has been proved by a test or previous equivalent qualification.
Additionally, navigating interior waters requires the CEVNI (Code Européen des Voies de la Navigation Intérieure) qualification that is issued after a test to show knowledge of rules and collision regulations is passed.
Permits for private vessels: there are three permanent and renewable permits (certificats de capacité) are: category C (coche de plaisance) - for pleasure boats up to 15m sailing under 20 Km/h; Category S (bateau de sport) for power boats able to travel faster 20 Km/h; Category PP (péniche de plaisance) - for vessels (and house boats) longer than 15m but travelling under 20 Km/h.
No licence is required to drive a non-habitable vessel (without bunks) under 5m which sails under 20 Km/h.
To qualify for a category C or S licence the applicant have to be 16 years or older, while a PP licence holder have to be 18 or over. A recent medical certificate is required when applying for a PP licence.
The licence is issued following an exam taken at a recognised training centre. The test may include a test of theoretical knowledge and practical test. The licence is issued by one of the CSN departments.
There are three temporary permits in France: La Carte Plaisance - issued by a professional charter vessel or boat rental company, it is valid for a certain period for a motorised, habitable vessel of less than 15 metres; La Carte Plaisance encadrement sportif; La Carte Junior - for people from 14 to 16 to drive vessels under 15 metres.
Non-motorised boats (rowing boats, skiffs, canoes, kayaks, and pedal vessels) don’t requite a licence.
Permits are not required for sailing vessels or vessels with a motor less than 6CV power in sea waters. If an owner has a registered permit from foreign country, this should be sufficient - you do not need the French one. | 
