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 definitions and labelling) and EU Regulation 1169/2011 before commercialization. Inspections are conducted post-market by the DGCCRF and DGDDI.

Authority

Direction générale de la concurrence, de la consommation et de la répression des fraudes (DGCCRF); DGDDI.

Documents and samples

None required prior to marketing; technical dossiers, specifications, and lab analyses must be kept on file for presentation upon authority inspection.

Fees

None

Renewal

Not applicable

Time to obtain

Immediate (no prior authorization delay).

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 and Control System). For imports from non-EU third countries, certificates of origin and analysis (including age certificates where applicable) must accompany shipments. Physical excise fiscal stamps (capsules représentatives de droit - CRD) are optional in France since 2019, provided tax tracking documentation is maintained.

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 €966.75/hlap in 2026); 2) Social Security Contribution (cotisation sécurité sociale, CSS art. L. 245-7/9) on spirits >18% ABV: €620.47/hlap in 2026 (€609.80/hlap in 2025); 3) Octroi de mer (OM) and Octroi de mer régional (OMR): local consumption import taxes set by the Collectivité Territoriale de Martinique (CTM), typically 25% to 40% (OM) plus 2.5% (OMR) on imported spirits (HS 2208); 4) VAT (TVA): standard reduced rate of 8.5% in Martinique.

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 restaurant' to serve spirits with meals; 'Grande licence à emporter' for off-premise sales (supermarkets, wine shops, grocery stores). Operators must complete training to obtain a 'permis d'exploitation' and submit an administrative declaration to the local Mairie (Town Hall) at least 15 days before opening. Takeaway night sales (between 22:00 and 08:00) require a specialized night-sales certification ('permis de vente de boissons alcooliques à emporter la nuit').

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, allergens (e.g., sulfites, nuts, milk). Under French law (Code de la santé publique art. L. 3322-2), spirits must carry the pregnant woman warning logo (silhouette of a pregnant woman in a crossed-out circle) or the equivalent health warning text. Mandatory French language is required (Loi Toubon).

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 sporting and cultural events is prohibited. Permitted channels include the adult written press, radio (only during designated late-night/off-peak slots), billboards/signage under municipal regulations, and online brand websites/social media provided they do not target minors. All permitted ads must include the mandatory health warning: 'L'abus d'alcool est dangereux pour la santé, à consommer avec modération'. Content is restricted to factual product information (origin, composition, organoleptic qualities, production method).

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 Contrôlée): must be distilled exclusively from fresh sugarcane juice (vesou) without added sugar or molasses, distilled in continuous Creole columns to a strength between 65% and 75% ABV, aged/conditioned in Martinique, have minimum total volatile substances of 225 g/hlap (white rum), 250 g/hlap (élevé sous bois), or 325 g/hlap (vieux), and bottle commercialization must be at least 40% ABV.

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. Prefectural or municipal orders can temporarily prohibit takeaway alcohol sales during night hours or specific public assemblies/demonstrations.

• 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 under CIBS art. L. 313-19 capped at 1.75% for 2024, 2025, and 2026.
• Repeal of the reduced excise tax regime for small bouilleurs de cru under Article 111 of the 2024 Finance Act effective January 1, 2024.
• High cost-of-living negotiations and protocols in Martinique during late 2024 through 2025 addressing structural reforms to Octroi de mer exemptions and consumer goods price controls.

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 chains and tourist hospitality sectors. Exporters should factor in high cumulative barrier costs driven by Octroi de mer (25-40%) and mainland freight costs when pricing products.

• Direction régionale des douanes et droits indirects (DGDDI) de Martinique
• Direction générale des Finances publiques (DGFiP) - Recouvrement des accises
• Direction de l'Alimentation, de l'Agriculture et de la Forêt (DAAF) Martinique
• Institut National de l'Origine et de la Qualité (INAO)
• Direction de l'Économie, de l'Emploi, du Travail et des Solidarités (DEETS) Martinique - Pôle Concurrence et Consommation (DGCCRF)

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