The following goods may be imported into New Caledonia without incurring customs duty:

• 200 cigarettes or 50 cigars or 100 cigarillos or 250g of tobacco.
• 2l of wine plus 1l of spirits and liquors not exceeding 22% alcohol content, or 2l of spirits and liquors with 22% alcohol content or less.
• 50ml of perfume or 250ml of eau-de-toilette.
• 500g of coffee or 250g of coffee essence.
• 100g of tea or 40g of tea essence.
• Other goods up to a value of XPF30,000 per passenger aged 15 years and older, and XPF15,000 for those aged under 15 years.

Note: Those importing duty-free alcohol and tobacco must be aged 18 years and older. If taking personal and everyday goods, such as cameras, music players and radios, it is advised to carry documents providing legal justification of ownership.

Plants, flowers, seeds and earth (except on import permit); meat and other animal products (except with prescribed sanitary certificate).