Réunion

Réunion has a different tax regime from metropolitan France and the EU: the octroi de mer and regional octroi de mer are specific taxes on products arriving on the territory. On arrival or return, travelers must declare acquired or gifted goods above the franchise thresholds and pay the taxes due. From a third country (outside the EU): customs duty, VAT, octroi de mer and regional octroi de mer apply, duty- and tax-free up to EUR 430 (15+) / EUR 150 (under 15); tobacco thresholds — 200 cigarettes or 100 cigarillos or 50 cigars or 250 g smoking tobacco; alcohol — 4 L still wine and 16 L beer, plus either 1 L over 22% alcohol or 2 L at 22% or less; under-17s cannot import tobacco or alcohol duty-free. From metropolitan France or an EU country: no customs duty, but VAT (where applicable), octroi de mer and regional octroi de mer apply, with no tax on goods valued at or below EUR 1,000. Amounts cannot be pooled for one object; an object above the franchise is taxed on its full value with no abatement. Flat-rate 2.5% customs taxation is available; sample rates: digital cameras/camcorders 0%, musical instruments 18% (octroi de mer 15.5% + regional 2.5%).

This is not a form required of all travelers. It applies only when a natural person (any nationality or residence, including crew members; minors through a parent or legal representative; a carrier acting for others must also declare and identify the owners) physically transports 'argent liquide' — banknotes and coins; bearer-negotiable or endorsable instruments including bearer cheques and travellers' cheques; gold meeting the conditions of EU Regulation 2018/1672; prepaid cards — of a total value of EUR 10,000 or more (threshold inclusive; equivalent in foreign currency counts). Scope is route-based for Réunion (a French DROM): between Réunion and a foreign country — EU member state or third country alike — the declaration is required in both directions, on entering and on leaving; between Réunion and metropolitan France (like any métropole↔DROM/COM transport), the movement is outside the scope of the cash-declaration obligation and no declaration is due.