French Polynesia’s 24-month temporary admission allowance was the foundation of many Pacific cruisers sailing plans. It meant that after completing the grueling 3,000-nautical-mile passage from the Americas, you could keep your boat in the territory for up to two years without paying import taxes or duties.

That has come to an end.

Following the enactment of Decree No. 1197 CM of July 28, 2026, the French Polynesian government has revised its customs code. The tax-free temporary stay allowance for foreign yachts under 24 meters (78 feet) has been slashed, from 24 months down to 12 months.

For skippers preparing for future Pacific Puddle Jump, that halved timeline is significant.

The details of Decree No. 1197 CM

When we initially shared reports of the customs amendment, some were skeptical - WAKETRACE broke the story before many local businesses had even been informed. However, updates to the territory’s public administrative site confirmed the new policy beyond any doubt.

The 12-month limit

The maximum tax-free temporary admission period for private pleasure vessels under 24 meters in length is now 12 months from the date of initial entry.

To avoid confusion, cruisers should note that customs temporary admission for the boat is a separate issue from immigration visas for the crew. While an EU citizen or non-EU skipper holding a French Long Stay Visa may have the legal ability to remain in French Polynesia as an individual, the yacht is separate to this.

Effective date

The rule applies to all vessels arriving on or after September 1, 2026. Yachts that cleared into French Polynesian waters before September 1 get to retain their original 24-month allowance under the previous regulations.

Why the 24-month allowance mattered

French Polynesia is a dream destination for many cruisers, most easily reached by sailing east to west across the Pacific. It comprises of over 100 islands and atolls organized across five distinct archipelagos. In total, these archipelagos span over 2.5 million square kilometers, roughly the size of Western Europe.

Under the previous two-year allowance, cruisers who were EU citizens or applied for Long Stay Visas followed a well-established, low-stress route:

Year 1

Depart Mexico or Panama in March or April, arrive in the Marquesas by May, and spend time exploring the Marquesas, the Tuamotus, and maybe the Society Islands (Tahiti, Moorea, Raiatea, Bora Bora).

Cyclone Season

Rather than rushing across the South Pacific before the onset of the cyclone season, sailors could safely "winter" in the Marquesas or Gambier Islands.

Year 2

Spend a second dry season cruising the southern islands or revisiting favorite atolls, before sailing west toward the Cook Islands, Tonga, Fiji, Vanuatu and New Zealand.

And now...

By compressing the vessel stay to 12 months, the new decree effectively eliminates the ability to cruise French Polynesia across two distinct dry seasons without incurring significant costs.

Cruising options under the 12-month clock

If you'd banked on staying for 1.5 to 2 years, your plans are probably in disarray. These are the potential options moving forward; share any others in the comments.

1. THE SINGLE-SEASON DASH

Treat French Polynesia as a stop along the Pacific crossing, rather than a multi-year destination. You could arrive in the Marquesas in April or May, spend two to three months moving through the Marquesas, Tuamotus and Society Islands, then depart the territory by August or September. From there, continue westward through destinations like the Cook Islands, Samoa, and Tonga, arriving in Fiji, New Caledonia, New Zealand, or eastern Australia before the South Pacific cyclone season begins in November.

2. ONE YEAR OVERWINTER

Cruisers who want to maximize their time in French Polynesia can still stay for a full 12-month block, but seasonal movements will require more precise execution.

Time your arrival for late in the Pacific crossing season, cruise through to October, then spend the November to April cyclone season sailing the Marquesas or Gambier Islands. When the cyclone season ends in April, make sure you're ready to head west as quickly as possible to leave before your 12 month period is up.

3. PAPEETISATION (FORMAL IMPORTATION)

For sailors who fall in love with French Polynesia and wish to keep their vessel in the islands indefinitely, you can complete the formal importation process.

Known locally as "papeetisation", this process requires paying customs duties and local taxes on the determined value of the boat. According to Yacht Services Nuku-Hiva, you can expect the tax rate to be around 9% plus some fees, however you should check what the figure is based on your boat type, age, and place of manufacturing.

Can you leave French Polynesia to reset the customs clock?

In Europe, resetting the customs clock is generally pretty easy; sail out of the EU customs zone for a day, re-enter, and your boat is good to cruise for another 18 months. French Polynesia is NOT the same.

According to the government, the renewal of the temporary admission regime for a private yacht can only be granted after authorities have seen proof that the vessel departed French Polynesia for a minimum period of 6 months from the date of filing your declaration of departure and of entry into a territory outside French Polynesia.

This means clearing out, sailing to a neighboring country (such as the Cook Islands or Kiribati), then returning to French Polynesia will not qualify you for a new temporary admission.

Conditions for French Polynesia temporary yacht admissions

There are conditions cruisers need to meet to quality for the French Polynesia temporary yacht importation scheme.

The owner or user of the vessel:

• Must not be a resident of French Polynesia or become one during their stay in French Polynesia.
• Must not engage in any gainful activity within the Polynesian territory.

The boat

• Must be registered outside the customs territory of French Polynesia,
• Must be owned by a natural or legal person established outside the customs territory of French Polynesia,
• Must not to be used for commercial purposes, loaned, or rented,

If you want to sell it while there, that can only be done upon justified request to customs. If the boat is sold to someone who is a non-resident of French Polynesia, the temporary admission period is not modified.

Share your Pacific routing strategy

Are you preparing for a trans-Pacific crossing, and how will Decree 1197 CM change your route planning and wintering decisions? Help one another by sharing your experiences, thoughts and advice in the comments.

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