Martinique

Martinique is a French overseas department (DOM) inside the EU customs territory but a separate fiscal territory (treated as third territory fiscally, including towards metropolitan France). On arrival or return you must declare goods bought or received as gifts once their value or quantities exceed the allowances and pay the duties and taxes due. Arriving from metropolitan France or another EU country: no customs duty; TVA, octroi de mer and octroi de mer régional are due above the allowance, and no tax is due while the goods' value is EUR 1,000 or less. Arriving from a non-EU country: customs duty (flat-rate 2.5% option or product-specific taxation), TVA and octroi de mer / octroi de mer régional; no duty or tax while the value is EUR 150 or less for travellers under 15, or EUR 430 or less for travellers aged 15 or over. Octroi de mer rates are set locally (indicatively 7-15%, significantly higher up to 20/25/50% for some goods) and octroi de mer régional is 1.5% or 2.5%. Quantity franchises for both origins: 200 cigarettes, or 100 cigarillos, or 50 cigars, or 250 g smoking tobacco; 4 litres still wine and 16 litres beer; plus either 1 litre of beverages over 22 degrees or 2 litres at 22 degrees or below; proportional assortment allowed within one category. Travellers under 17 have no tobacco or alcohol franchise at all. Value allowances cannot be pooled across persons for a single item, and an item above the threshold is taxed on its full value. Allowance amounts are set by the EU and may change during the year. These duties and taxes are taxes on the goods, not a fee for making the declaration; the page states no service fee and names no specific traveller form or red/green channel.

Travellers carrying cash of EUR 10,000 or more (or the equivalent in foreign currency) must declare it to French Customs: banknotes and coins, bearer-negotiable instruments (bearer cheques, travellers' cheques, money orders, promissory notes, etc.), gold, and — for intra-EU flows only — prepaid cards. It applies to any person, resident or not; transporting for a third party additionally requires identifying the owner; minors declare through their legal representatives. For Martinique (a DROM): cash transports between Martinique and a foreign country — another EU member state or a third country — must be declared; the extra-EU regime uses the harmonised EU form and the intra-EU regime the national FR form, and both expressly cover the DOM/DROM. Transports between metropolitan France and a DROM are outside the obligation; Martinique's separate fiscal-territory status for goods is not a cash border. DROM-to-DROM (e.g. Martinique-Guadeloupe) and DROM-to-COM movements are not addressed on these pages and are not asserted. Bank and interbank transfers are not covered. Non-declaration, false declaration or non-presentation: fine of up to 50% of the sum involved and temporary retention of the cash. No declaration may be filed a posteriori as regularisation.