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After about 30 minutes of searching, I've finally tracked it down! Possibly someone in the NC government needs to spend some time on the Webmasters SE site ;-)
The official details are available on douane.gouv.nc and are:
2 litres de vins tranquilles ET 1 litre de boisson titrant plus de 22Β°
OU
2 litres de boissons titrant 22Β° ou moins
Which in English is either: