Distillers Alcohol regulations in Mayotte
How to import or export liquor and spirits to Mayotte, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 18
- Legal purchase age
- 18
Free guide: the import licence, import duty and manufacturing licence sections are open to all. Sign in free to read the other 11 sections for Mayotte in full.
Licence to make spirits (distillery and bottling)
- Licences needed
- Statut d'entrepositaire agréé (tax warehousekeeper) under the Code des impositions sur les biens et services (CIBS) / CGI; declaration and registration of distillation stills; ICPE declaration or authorization
- Authority
- Direction Régionale des Douanes et Droits Indirects de Mayotte / Préfecture de Mayotte (DEAL)
- Documents
- Formal application, company registration (Kbis), site maps and blueprints, description of production processes and vats, storage capacity declarations, fiscal financial guarantee (cautionnement fiscal)
- Fees
- No statutory administrative fee for excise warehouse approval; financial guarantee/security bond required
- Time to obtain
- Typically 1 to 3 months
Import licence and registration
- Who can import
- Any registered business entity with an EU EORI number; commercial import of excise goods requires registered excise status (entrepositaire agréé or destinataire enregistré)
- Licences or registrations
- Economic Operators Registration and Identification (EORI) number; registration on customs portals (DELTA-IE / EMCS/GAMMA for movement under duty suspension)
- Authority
- Direction Régionale des Douanes et Droits Indirects de Mayotte
- Documents
- Commercial invoice, bill of lading / airway bill, customs import declaration (DAU), Electronic Administrative Document (e-AD / DAE) or T1 transit documentation
- Fees
- No official fee for EORI or excise system registration
- Time to obtain
- EORI issued in a few days; excise status approval takes 1 to 2 months
Product and label registration
Required: no Process: No mandatory pre-market product or label registration exists under French and EU law. Products must comply with EU spirits regulations (Regulation (EU) 2019/787) and food labelling rules (Regulation (EU)…
Import rules
Customs clearance through Mayotte customs; mandatory EORI number; excise tracking via EMCS (GAMMA) if transported under duty suspension; certificate of origin or EUR.1 / origin declaration for preferential tariff treatments;…
Import duty on spirits (HS 2208)
EU Common Customs Tariff (CCT) applies: 0% customs duty on most distilled spirits (HS 2208) originating from WTO countries; goods originating within the EU customs territory enter free of customs duty.
Excise and taxes
Value Added Tax (VAT) does not apply in Mayotte (Article 294 of the French CGI). Local dock dues (Octroi de Mer - OM and Octroi de Mer Régional - OMR) apply instead on CIF value, capped by law up to 135% for spirits plus up to…
Retail and distribution
Sold via licensed private retailers (supermarkets, grocery stores, specialized shops) and on-premise venues (bars, restaurants, hotels). On-premise sales of spirits require a Licence IV (or 'licence restaurant' for meals).…
Online sale and delivery
Allowed under strict conditions: Sellers must hold a valid takeaway license (licence à emporter); home delivery between 22:00 and 08:00 requires the night sales permit (PVBAN); verification of majority (18+) is legally mandatory…
Labelling
Must comply with EU Regulation 2019/787 and EU Regulation 1169/2011: sales denomination, net quantity, actual alcoholic strength (% vol), lot number, producer/importer identification, allergen declarations, and ingredient…
Advertising
Strictly restricted under the French Loi Évin (Code de la santé publique, art. L. 3323-2 et seq.): television and cinema advertising is entirely banned; permitted only in specialized adult print media, specific radio broadcast…
Legal definitions of spirits
Regulated under EU Regulation (EU) 2019/787: minimum ABV requirements include Whisky (40%), Rum (37.5%), Vodka (37.5%), Gin (37.5%), London Gin (37.5%), and Brandy/Weinbrand (36%). Traditional French overseas rum definitions also…
Dry or restricted areas
No permanently dry communes, but frequent temporal and spatial restrictions exist: the Prefect of Mayotte regularly enacts temporary decrees prohibiting takeaway alcohol sales and public consumption between 18:00 and 05:00 or…
Recent changes
Continued consolidation and administrative enforcement of the Code des impositions sur les biens et services (CIBS), which restructured French indirect alcohol duties. Enactment of periodic prefectoral public-order curfews in…
Opportunities for exporters
Mayotte presents a small, niche consumer market for premium international spirits (whisky, rum, and gin) primarily channeled through regional supermarket chains and local hospitality. However, commercial viability is…
Read the full guide for Mayotte, free
Product and label registration, excise, labelling, advertising, distribution and recent changes, with every source, plus an Excel file of every country. Sign in with your email: no password, no fee.
Sign in to read the full guideSources
- Portail des Douanes - Fiscalité des alcools et boissons alcooliques
- Conseil Départemental de Mayotte - L'octroi de mer à Mayotte
- Préfecture de Mayotte - Réglementation des débits de boissons et arrêtés
- Légifrance - Code de la santé publique (Débits de boissons et publicité)
- Légifrance - Loi n° 2015-762 relative à l'octroi de mer
Selling into Mayotte or buying from it?