Mayotte

On arrival or return to Mayotte, travelers must declare goods acquired or received as gifts when value or quantities exceed the duty-free thresholds and pay the duties and taxes due. Arriving from metropolitan France or an EU country: no customs duty, but octroi de mer and regional octroi de mer apply, with no tax on goods valued at or below EUR 1,000; 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 of spirits over 22% or 2 L of beverages 22% or less. Arriving from a non-EU country: customs duty plus octroi de mer apply, duty- and tax-free up to EUR 150 (under 15) / EUR 430 (15 and over), with the same tobacco and alcohol quantity thresholds. Persons under 17 cannot import tobacco or alcohol duty-free. Values cannot be pooled across persons; an object exceeding the threshold is taxed on its full value. Flat-rate 2.5% customs taxation is available for non-EU purchases; sample rates above threshold: TV 40%, digital camera 30%.