Article 1 
1. By way of derogation from Articles 28, 30 and 110 of the Treaty, France is authorised, until 31 December 2027, to apply exemptions or reductions to dock dues in respect of the products listed in Annex I which are produced locally in Guadeloupe, French Guiana, Martinique, Mayotte or Réunion, as outermost regions within the meaning of Article 349 of the Treaty. Those exemptions or reductions must be in keeping with the economic and social development strategy of the outermost regions concerned, taking account of the Union framework, and contribute to the promotion of local activities while not adversely affecting the conditions of trade to an extent contrary to the common interest. 2. With reference to the rate of taxation applied to similar products not originating in the outermost regions concerned, the application of the total exemptions or reductions referred to in paragraph 1 may not result in differences of more than: (a) 20 percentage points for the products listed in part A of Annex I; (b) 30 percentage points for the products listed in part B of Annex I. France shall undertake to ensure that the exemptions or reductions applied to the products listed in Annex I do not exceed either the proven additional costs or the percentage strictly necessary to maintain, promote and develop local economic activities. 3. France shall apply the tax exemptions or reductions referred to in paragraphs 1 and 2 to operators whose annual turnover is at least EUR 550 000. Operators whose annual turnover is below that threshold shall not be subject to dock dues.
Article 2 
The French authorities shall apply the same taxation arrangements as those applied to products produced locally to products that have benefited from the specific supply arrangements under Chapter III of Regulation (EU) No 228/2013.
Article 3 
France shall submit an evaluation report to the Commission by 30 September 2025 to enable the Commission to determine whether the grounds for applying the tax arrangements referred to in Article 1 still apply. The evaluation report shall contain the information set out in Annex II.
Article 4 
In Article 1(1) of Decision No 940/2014/EU, the date ‘30 June 2021’ is replaced by ‘31 December 2021’.
Article 5 
This Decision shall apply from 1 January 2022, with the exception of Article 4, which shall apply from 1 July 2021.
Article 6 
This Decision is addressed to the French Republic.