Guadeloupe

Guadeloupe (with Martinique) is a French overseas department inside the EU customs territory but a distinct fiscal territory, treated as a third territory fiscally even towards metropolitan France, so flows between the DOM and metropole or another EU member state count as imports/exports. Arriving in Guadeloupe from metropolitan France or an EU country: no customs duty is due; TVA, octroi de mer and octroi de mer régional apply to goods bought or received as gifts, but no tax is due while total value is EUR 1,000 or less (inclusive); quantity franchises also apply (tobacco: 200 cigarettes or 100 cigarillos or 50 cigars or 250 g smoking tobacco; 4 L still wine and 16 L beer, plus either 1 L of beverages over 22 degrees or 2 L at 22 degrees or below). Arriving from a non-EU country: customs duty (flat-rate 2.5% option or per-product taxation), TVA and octroi apply; nothing is due while value is EUR 150 or less for travellers under 15, or EUR 430 or less for travellers aged 15 and over (inclusive). Only when the applicable value or quantity franchise is exceeded must the traveller declare the goods and pay the duties and taxes due; the franchise itself is not a separate procedure or form. Travellers under 17 have no tobacco or alcohol franchise on either route; proportional assortment is allowed within one category of goods; allowances of several travellers cannot be pooled for a single item, and an over-threshold item is taxed on its full value without abatement. Octroi rates are set locally (indicatively 7-15%, up to 20/25/50% for certain goods; regional octroi 1.5% or 2.5%). Saint-Martin and Saint-Barthélemy follow their own COM rules and are out of scope here.

Only for directions proven in the official texts: transporting cash of EUR 10,000 or more (inclusive, or the equivalent in other currencies) between Guadeloupe (a DROM) and a foreign country — a non-EU third country or another EU member state — must be declared to French Customs. Covered cash includes banknotes and coins, bearer or endorsable negotiable instruments (bearer cheques, traveller cheques, non-domiciled commercial paper and letters of credit, money orders, anonymous cashier's notes, bearer securities) and gold; prepaid cards only for intra-EU flows. Transports between metropolitan France and Guadeloupe are expressly outside the declaration scope. Routes between Guadeloupe and other DROM/COM (e.g. Martinique, Saint-Martin, Saint-Barthélemy) are not named in the cached texts and are not asserted here (see unresolved GP-cash-route-gp-mq). Any natural person, French resident or not, is covered, including minors acting through parents or legal representatives; funds carried for a third party require identification of the owner. Filing is online via DALIA, or on paper — harmonized EU form for extra-EU movements, national FR form for intra-EU movements, both expressly covering DOM/DROM routes — with the customs service; no declaration can be filed a posteriori. Non-declaration, false or incomplete declaration exposes the person to a fine of up to 50% of the sum concerned, plus temporary retention of the funds. Local goods-tax differences are not equated with border cash obligations.