This tax break is intended to improve the efficiency of maritime safety and environmental protection.
The Polynesian Maritime Affairs Directorate plans to require EPIRBs on all fishing vessels, but also some cargo vessels and pleasure craft, in order to replace less effective equipment such as flares.
Read more here:
http://www.tahiti-infos.com/Les-balises-de-detresse-exonerees-de-droits-et-taxes-a-l-importation_a143977.html#