Martinique Octroi de Mer & Customs Import Duty Calculator
Calculate customs duty, Octroi de Mer (OM), Octroi de Mer Regional (OMR 2.5%), and 8.5% DOM VAT on goods and vehicles shipped into Martinique through Port de Fort-de-France.
⚡ Typical Import Shipments into Martinique
Valeur Marchande & Expedition
Liquidation Douaniere Globale a l'Importation
À regler pour le dedouanement a Fort-de-France
⚖️ Tableau Statutaire de Dedouanement au Port de Fort-de-France
| Taxe / Droit de Douane | Organisme Beneficiaire | Assiette & Taux Legislatif | Montant Exigible |
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❓ Questions Frequemment Posees (FAQ)
What is the Octroi de Mer in Martinique and who levies it? ▼
The Octroi de Mer is a historic statutory tax on goods imported into or produced in French overseas departments, levied by the Collectivite Territoriale de Martinique (CTM) and collected by French Customs to fund local municipalities and protect island industries.
What is the difference between Octroi de Mer (OM) and Octroi de Mer Regional (OMR)? ▼
Octroi de Mer (OM) rates vary by product category (0% for staples up to 27.5% for luxury/alcohol), whereas the Octroi de Mer Regional (OMR) is an additional flat regional tax fixed at 2.5% across most imported goods.
What is the CIF valuation basis for customs taxes in Martinique? ▼
Taxes are assessed on the CIF value (Cost, Insurance, and Freight): Invoice FOB Price + Marine/Air Shipping Freight + Cargo Insurance to Port de Fort-de-France.
Are goods originating from European Union member states exempt from customs duty in Martinique? ▼
Yes. Goods from mainland France and the European Union enter free of general customs duties, but remain fully subject to Octroi de Mer (OM), Regional Octroi (OMR), and 8.5% DOM VAT.
How is VAT (TVA 8.5%) calculated on imports into Martinique? ▼
In accordance with Article 294 of the French CGI, DOM VAT (8.5%) is calculated on the expanded tax base: CIF Value + Customs Duty + Octroi de Mer (OM) + Regional Octroi (OMR).