Alcohol regulations in Martinique

Licences needed

Statut d'entrepositaire agréé (tax warehousekeeper authorization) for spirits production and storage under excise suspension; environmental declaration/authorization for classified installations (ICPE) for distilleries.

Authority

Direction régionale des douanes et droits indirects (DGDDI) de la Martinique; Direction de l'Environnement, de l'Aménagement et du Logement (DEAL) for ICPE; INAO for AOC rum.

Documents

Business registration (Kbis), site layout blueprints, proof of storage capacity and security, environmental compliance dossier (ICPE), metering and distillation equipment calibration certifications, financial security/guarantee (cautionnement).

Fees

No administrative application fee for customs excise status; costs arise from mandatory financial guarantees/bank bonds (cautionnement) and equipment compliance.

Time to obtain

Approximately 2 to 6 months depending on facility inspections and bond validation.

Who can import

Any registered commercial entity established in France/EU with a valid EORI (Economic Operators Registration and Identification) number.

Licences or registrations

EORI number, access to DELTA customs declaration system, and registered consignee (destinataire enregistré) or tax warehousekeeper (entrepositaire agréé) status to receive goods under excise duty suspension via EMCS.

Authority

Direction générale des douanes et droits indirects (DGDDI).

Documents

Commercial invoice, transport documents (bill of lading/airway bill), single administrative document (DAU via DELTA), electronic administrative document (e-AD / DAE) for excise movements, certificate of origin, and sanitary/phytosanitary certificates if required.

Fees

No official customs registration fee; standard customs broker processing fees apply.

Time to obtain

EORI issuance takes 24 to 48 hours; excise warehouse/consignee authorization takes 1 to 3 months.

Required: no Process: France and the EU do not require pre-market brand or label registration/approval (such as US TTB COLA). Importers and producers are self-responsible for full compliance with EU Regulation 2019/787 (spirits…

Spirits imported into Martinique require an Importer of Record with an EORI number. Shipments must be cleared through DELTA customs declarations. Imports under excise duty suspension require transit through EMCS (Excise Movement…

Spirits (HS 2208) entering from mainland France or other EU Member States are exempt from EU customs duties (though subject to local indirect taxes). Non-EU imports are subject to the EU Common Customs Tariff (typically 0% for most whiskies, rums, and vodkas under WTO zero-for-zero commitments, or specific rates depending on exact 8-digit CN subheadings).

Spirits are subject to: 1) Excise duty (accise sur les alcools, CIBS art. L. 313-20): standard rate of €1,932.42 per hectolitre of pure alcohol (hlap) in 2026 (€1,899.18/hlap in 2025; reduced rate for quota DOM traditional rum is…

Private retail is permitted; no state alcohol retail monopoly exists. Retailers and bars must obtain a liquor license: 'Licence IV' (grande licence) for on-premise service of distilled spirits (groups 4 and 5); 'Licence…

allowed

Must comply with EU Regulation 2019/787 and Regulation (EU) 1169/2011: sales denomination/legal name, actual alcoholic strength by volume (% vol.), net quantity, producer/bottler/EU importer name and address, lot number,…

Strictly restricted under the Évin Law (Loi Évin, Code de la santé publique art. L. 3323-2 et seq.): alcohol advertising is banned on television and in movie theaters, as well as on youth-oriented media. Alcohol sponsorship of…

EU Regulation 2019/787 establishes minimum ABV requirements: Rum min 37.5% ABV, Whisky min 40% ABV, Vodka min 37.5% ABV, Gin min 37.5% ABV, Brandy min 36% ABV. For local AOC 'Rhum de la Martinique' (Appellation d'Origine…

No dry zones, but municipalities and the Prefecture enforce 'zones de protection' (protected perimeters around schools, hospitals, sports grounds, and cemeteries) where no new on-premise drinking establishments may open.…

Full transfer of indirect alcohol excise collection from DGDDI to the DGFiP effective January 1, 2024, with declarations continuing via the CIEL portal and collection via impots.gouv.fr. Annual indexation of alcohol excise rates…

While Martinique's domestic spirit market is heavily concentrated on locally produced AOC agricultural rum, steady opportunities exist for premium imported whiskies, craft gins, cognacs, and vodkas distributed through supermarket…

1. Direction Générale des Douanes et Droits Indirects - Droits des alcools et boissons alcooliques 2026
2. Direction Générale des Finances Publiques - Accise sur les tabacs et les alcools
3. Légifrance - Code des impositions sur les biens et services (CIBS)
4. Légifrance - Code de la santé publique (Débits de boissons, Loi Évin, protection des mineurs)
5. INAO - Cahier des charges de l'appellation d'origine contrôlée 'Rhum de la Martinique'
6. Service Public France - Licences de débit de boissons et restaurant