Sending a package to Martinique: Customs, VAT and Octroi de mer
Shipping from Germany to Fort-de-France: Why Martinique is a special case for tax purposes
Martinique is located in the Caribbean and, as a French overseas department, belongs to the European Union. However, there is a special case when shipping from Germany: Martinique is part of the EU customs territory, but not the EU VAT area.
- Shipping from Germany to Martinique
- EU customs territory with special tax regulations
- Parcel, express and freight solutions
- Shipping to Fort-de-France and other locations
- 8,5% regular VAT included
- Check octroi de mer according to the type of goods
- No standard import duty on Union goods
- Tax customs declaration required
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Martinique is an EU territory, yet it's not subject to normal EU shipping.
This special status regularly causes confusion.
Martinique is part of the customs territory of the European Union. However, EU VAT regulations do not apply there.
Shipments from Germany must therefore be cleared for tax purposes, even though the goods do not leave the EU customs territory.
No traditional third-country tariff on Union goods
Goods with EU status are generally not subject to normal import duties when shipped from Germany to Martinique. However, import tax formalities still apply.
8,5% VAT instead of 19% German VAT
In Martinique, the standard local value-added tax (VAT) rate is 8,5 percent. Reduced or special rates apply to certain goods and services.
Check Octroi de mer additionally
In addition to VAT, sea tax and regional sea tax may apply. The amount depends on the goods and therefore cannot be meaningfully specified with a single flat rate.
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Important information about customs and import duties
DAP or DDP to Martinique: Who pays the local taxes?
Even though Martinique is part of France and the European Union, in the case of a business shipment, it should be clearly regulated who is responsible for tax clearance and local duties.
At a DAP delivery These can occur on the recipient side, in particular:
- local VAT
- Octroi de mer
- Octroi de mer régional
- Product-specific taxes may apply.
- Carrier's handling fees
For DDP However, the agreed import costs will be borne by the sender.
Therefore, before making a binding DDP offer, at least the following should be known:
- Customs tariff number
- cart value
- Union status of the goods
- VAT rate
- Octroi-de-mer set
- Octroi-de-mer-régional-Satz
Especially in the case of Martinique, the statement "EU delivery" is therefore not sufficient for a cost calculation.
A complete Landed Cost Calculation helps to consider transport and local taxes together.
Are there customs duties on a package sent to Martinique?
Here, the distinction between customs duties and taxes is particularly important.
Martinique is part of:
Customs territory of the European Union.
Therefore, for goods with Union status sent from Germany to Martinique, there is generally no classic import duty as with a delivery to a third country.
Nevertheless, the shipment will be treated as an import for tax purposes.
The following are particularly possible:
- VAT
- Octroi de mer
- Octroi de mer régional
- Excise taxes, if applicable
However, for goods without Union status, additional customs-related issues may arise.
The so-called valeur en douane, or customs value, also plays a role in the calculation of duties.
The French customs administration uses this value, among other things, as the basis for calculating the external Octroi de mer.
You can find out more at Calculate customs value.
What is the VAT rate in Martinique?
Martinique has its own VAT system, which is reduced compared to mainland France.
The regular rate is:
8,5% VAT
A reduced rate applies to certain goods and services:
2,1%
In addition, there are some special provisions.
Furthermore, tax exemptions or special zero-tax rules apply to selected everyday goods.
Therefore, the French mainland rate of 20 percent should not automatically be applied to normal goods imports.
It should also not be assumed across the board that every item is subject to an 8,5 percent tax.
The applicable rate depends on the type of goods.
VAT (regular): 8,5%
Octroi de mer: The most important special feature when shipping to Martinique
In addition to VAT, Martinique has a special local merchandise tax.
It consists of:
Octroi de mer
and:
Octroi de mer régional.
These duties are generally also levied on goods delivered to Martinique from Germany or another EU country.
The amount depends on the respective customs tariff number.
As a guideline, many octroi de mer rates are in the range of:
7 to 15 percent.
However, significantly higher or lower rates are possible for certain goods.
The Octroi de mer régional is often located at:
1,5 or 2,5 percent.
There are also product-specific special features and exemptions to this.
In 2026, for example, Martinique has current exemption lists for certain goods and economic sectors.
Therefore, the customs tariff number should always be used for a specific B2B shipment.
This is one of those moments where a blanket statement about countries would look nice, but unfortunately would be mostly pleasantly wrong.
Sending a package to Martinique: Why customs documents are still required despite EU regulations
Martinique is a French region in the Caribbean.
The capital:
Fort-de-France
It is also one of the island's most important economic and logistics centers.
Politically, Martinique is part of France and the European Union.
However, special rules apply for tax purposes.
The European Commission explicitly distinguishes between:
- EU territory: Yes
- EU customs rules: Yes
- EU VAT rules: No
- EU excise duty rules: No
That is precisely why a package from Germany to Martinique requires additional customs and tax information, despite Germany's EU membership.
Is Martinique a third country?
No – at least not in the classic customs law sense.
Martinique is entirely within the customs territory of the European Union.
For VAT purposes, however, the island is treated as a third territory vis-à-vis Germany and the other EU member states.
This means:
EU customs law, special tax territory.
Therefore, this is a special case for your internal website system.
If the third-country checkout only ensures that customs and import information is displayed, Martinique should technically be treated as a special customs destination.
However, it should not be referred to as a classic third country in the visible text.
What documents do I need for Martinique?
For a commercial shipment, the following should be included in particular:
- Commercial invoice
- precise product description
- Customs tariff number
- cart value
- Country of origin
- Weight
- Transport data
- Recipient data
Depending on the goods, additional documents may be required.
For free samples, warranty replacements, or other shipments without a traditional sale, a pro forma invoice can be used.
Customs clearance is based on a customs declaration, which allows for the calculation of VAT and sea tax in particular.
Do I need a EUR.1 for Martinique?
For a standard EU product from Germany:
No.
Martinique is part of the EU customs territory.
In contrast, an EUR.1 certificate serves as proof of preferential origin in trade with certain third countries.
Therefore, it is not the correct proof of preferential origin for a normal movement of goods from Germany to Martinique.
What is crucial is that the status and origin of the goods are correctly documented.
Do I need to create an ABD for Martinique?
Martinique is not a typical third-country destination.
Nevertheless, customs formalities exist due to the special tax territoriality.
Special customs declarations are used for the movement of goods between a DROM and another EU member state.
Which declaration is required in the specific shipping process depends on the status of the goods, the shipping route and the procedures of the carrier or customs system used.
Therefore, Martinique should not simply be treated the same as a normal intra-community delivery to France in automated shipping processes.
How long does it take for a package to arrive in Martinique?
You should allow a relatively large amount of time for the standard package.
DHL currently specifies a transit time estimate of:
more than 30 working days.
For urgent business shipments, express shipping is therefore considerably more attractive.
DHL Express Worldwide regularly lists the following for key destination areas:
3 working days in the main run.
For shipments requiring tax or duty clearance, DHL adds an extra day.
This provides a rough guideline for express shipments:
3 to 4 working days
be set.
These transit times are not guaranteed and may vary depending on the postal code and processing.
Which language should I use for the customs declaration?
DHL accepts delivery to Martinique:
- English
- French
French is the official language of the island.
For B2B shipments, a French product description can therefore be useful.
Not:
“Pièces”
but for example:
“Pompe centrifuge électrique en acier inoxidable pour installation de traitement d'eau”
A precise description of goods facilitates tariff classification and the calculation of the Octroi de mer.
Write the address on Martinique correctly
Martinique uses the French postal code system with the department code:
972
One example is:
Example Caraïbes SARL
24 Rue Victor Hugo
97200 FORT-DE-FRANCE
MARTINIQUE
The recipient's phone number and email address should also be provided.
Especially when it comes to tax-related questions, a direct contact option can speed up the processing.
Customs data for Martinique should not be treated the same as for France.
A practical problem for shop or ERP systems is that Martinique is politically part of France.
Therefore, if the same shipping and tax logic is automatically used as for Paris, necessary customs information may be missing.
Therefore, separate rules should be established for French overseas territories in the case of regular deliveries.
Important data includes:
- HS code
- Product description
- cart value
- Origin
- Weight
- Destination area
We explain how such data can be automatically imported below. Automate shipping documents.
These errors are delaying shipments to Martinique
The biggest source of error is the assumption:
"Martinique is France, so it's a normal EU shipping service."
That's not correct from a tax perspective.
Typical problems include:
- No customs information is available.
- Commercial invoice is missing
- The product description is too general.
- HS code is missing or incorrect
- 19 or 20% mainland VAT incorrectly factored in.
- Octroi de mer not taken into account
- Martinique is wrongly treated as a classic third country
- Postal code or department not correctly specified
Therefore, the distinction between: is particularly important.
EU customs status
and:
tax status
Anyone who can distinguish between these two things has already understood the most complicated part of the matter.
What goods are delivered to Martinique?
Martinique relies on deliveries of many industrial and consumer goods from outside the island.
In 2025, imports of mechanical equipment as well as electrical, electronic and information technology equipment increased significantly.
For German companies, the following goods, for example, may therefore be of interest:
- Machines and spare parts
- Electrical Engineering
- Computers and IT equipment
- Measurement and testing technology
- Medical Technology
- car parts
- Pumps and water technology
- Climate and building technology
- Tools
- Hotel and catering equipment
Other industrial products and pharmaceutical goods also play an important role in imports.
For larger or lighter, but bulky products, the calculated shipping weight should be considered in addition to the actual weight.
We explain how carriers determine this value below. Understanding and correctly calculating volumetric weight.
Shipping information: Martinique
Standard or Express to Martinique
The transit times vary considerably in Martinique.
DHL package:
Currently, the estimated delivery time is more than 30 working days.
DHL Express Worldwide:
Typically around 3 working days for central destinations, plus any applicable processing time.
For urgent matters:
- Spare parts
- Machine components
- Medical Technology
- IT hardware
Express can therefore be significantly more sensible.
For heavy or bulky goods, air or sea freight solutions are also an option.
Fort-de-France connects Martinique with Europe and the Caribbean
For international goods, two logistics points are particularly important:
Grand Port Maritime of Martinique
and the international airport in the greater Fort-de-France area or Le Lamentin.
Parcel and express shipments reach Martinique predominantly via air transport networks.
At:
- Pallets
- Machine
- vehicles
- larger quantities of goods
In contrast, sea freight plays an important role.
Upon arrival, goods are transported further on the road network within the island.
Unlike many other Caribbean shipping destinations, no additional international island transfer is required.
What duties are incurred when shipping to Martinique?
Generally, no standard third-country import duty is levied on goods from Germany that are part of the Union.
Nevertheless, the following can occur:
- Regular 8,5% VAT
- Octroi de mer
- Octroi de mer régional
- Excise taxes, if applicable
- Carrier or handling fees
The amount of the Octroi de mer depends on the product.
The French customs administration often cites rates in the range of 7 to 15 percent as a guideline.
However, significantly higher rates may apply to certain goods.
Depending on the specific regulations, the regional sea tax (octroi de mer régional) is often 1,5 or 2,5 percent.
There are also exemptions for certain businesses and goods.
These are determined in Martinique according to economic sector and customs tariff position.
How much does a package to Martinique cost?
The transport price depends on several factors, including:
- Weight
- Dimensions
- Volumetric weight
- destination
- Shipping service
- Type of goods
- Carrier
Local taxes and fees may also apply.
That's precisely why price comparisons should not only consider the pure freight rate.
A cheap transport service can end up looking more expensive if taxes and handling fees only become apparent later.
Online trade to Martinique: France is not the same as mainland France
For online retailers, Martinique is a particularly good example of why shipping zones should not be based solely on the country code.
A customer might enter a French address.
However, the postal code begins with:
972
and the goods are indeed going to Martinique.
Then different tax rules apply than for a delivery to Lyon or Marseille.
Therefore, a shop system should:
- Martinique is recognized as a separate shipping area
- Request customs data
- Display correct carrier products
- Consider possible import duties
A transparent presentation of potential additional costs can prevent later surprises.
You can find out more at Display shipping and import costs at checkout.
Martinique and Guadeloupe form a common control area
Another special feature concerns intra-Caribbean trade.
Martinique and Guadeloupe form the so-called:
Marché unique antillais.
For VAT, excise taxes and sea tax, both territories are generally treated as a single tax area.
Goods that have already been properly released for free circulation in Guadeloupe and are subsequently delivered to Martinique are therefore not subject to the same normal import formalities again.
However, this does not automatically apply to other French overseas territories.
The movement of goods between Martinique and, for example, Réunion or French Guiana is subject to different tax rules.
Therefore, a single "France Overseas" logic should not be established across the board for companies with multiple Caribbean sales markets.
Which carrier is suitable for Martinique?
When it comes to shipping, you should especially compare the following:
- Runtime
- Price
- Check-in service
- Tracking
- Insurance
- Weight limits
- Package dimensions
The enormous difference between standard and express delivery times is particularly noticeable in Martinique.
DHL Parcel currently states a delivery time of more than 30 working days.
DHL Express, on the other hand, typically states a delivery time of about three working days for central destinations.
Therefore, for time-critical B2B shipments, the cheapest standard service should not automatically be chosen.
A Multi-carrier selection It makes it easier to compare different shipping options.
Frequently Asked Questions about Shipping
Is Martinique a third country?
From a customs perspective, no. Martinique is part of the customs territory of the European Union. However, for value-added tax (VAT) purposes, Martinique is treated as a third territory vis-à-vis Germany and other EU member states.
Can I send a package from Germany to Martinique?
Yes. Parcels, express shipments, and business shipments can be sent from Germany to Martinique. However, due to its special tax status, additional customs and tax information is required.
How long does it take for a package to arrive in Martinique?
DHL Parcel currently estimates delivery times of more than 30 working days. DHL Express Worldwide typically requires approximately three working days for central destinations, possibly plus processing time.
What is the VAT rate in Martinique?
The standard local VAT rate is 8,5 percent. Reduced or special rates apply to certain goods and services, including 2,1 percent.
What is Octroi de mer?
Octroi de mer is a special tax in the French overseas territories. In Martinique, it is levied on imported goods, among other things. The rate depends on the type of goods and their customs tariff number.
What is Octroi de mer regional?
The regional sea tax (octroi de mer régional) is an additional regional tax, the basis of which is generally the same as that of the standard sea tax (octroi de mer). The amount depends on the current local regulations.
Are import duties levied on German goods in Martinique?
Goods with EU status are generally not subject to standard third-country import duties, as Martinique is part of the EU customs territory. However, VAT, sea tax, and other local charges may still apply.
Do I need a EUR.1 for Martinique?
No, not for standard EU goods from Germany. Martinique is part of the EU customs territory. An EUR.1 certificate is not a standard proof of preferential origin for this type of trade.
Why do I need customs information despite being an EU member?
Martinique is not part of the EU VAT area. Therefore, goods shipments from Germany are treated as imports for tax purposes and must be declared accordingly for VAT and sea tax.
What documents do I need for Martinique?
For commercial shipments, the following documents are required: commercial invoice, product description, HS code, value of goods, origin information, weight, and complete recipient details. Additional documents may be required depending on the product.
Which language can I use for the customs declaration?
DHL accepts English and French. Since French is an official language, it is particularly suitable for local documents and product descriptions.
Is Martinique simply France in the online shop?
No. Politically, Martinique belongs to France, but special rules apply to the taxation of goods deliveries. Shops should therefore treat postal codes beginning with 972 as a separate shipping and tax territory.
