CUSTOMS REGULATIONS 
- Shipments of household goods and personal effects can be imported duty free provided the shipper has owned and used the goods for at least twelve (12) months prior to the relocation if the shipment is coming from a non-EU country.
DOCUMENTS REQUIRED
- Proof of domicile from your home country (receipt of electricity or water account, a copy of your contract in the case of a rental, bill of sale of your residence if owner, last notice of taxation
- Proof of residence in Martinique not older than three months (certificate of transfer from the employment centre or Social Security, proof of employment, proof of transfer of the taxes file or any other document that may prove the validity of the change of residence);
- Original inventory in French, dated, valued, and signed by the owner of the goods
- Copy of valid passport
- Original bill of lading (no express / release accepted) / AWB
- Copy of legible identity documents
- Individual customs declaration
- Certificate of change of residence, working contract
- Non-sale certificate
- Original Customs documents
- Employer’s letter of transfer
- Certificate of Change of Residence from French consulate
- The Certificate should state that the shipper has been a resident outside the EU for longer than 12 months before the transfer.
- including the departure (mandatory) and arrival addresses. The employment contract must be official (stamp, date and signature).
The certificate of military position is not a document justifying a transfer of residence.
- Non Resale Attestation Form signed by the shipper
- A non-resale attestation form can also be obtained from the French consulate. The form is in French, and will need to be signed by the shipper. This form states that the goods being imported are for the personal use of the shipper and not for resale.
- If the shipper is being transferred for job related reasons, the Customs Office will usually accept an attestation of transfer from the shipper's employer, which should state that the individual is being transferred for employment reasons and that he has not been a resident in the EU during the prior 12 months. Also, his certificate of transfer will replace his change of residence documentation.
Specific Information:
- Used personal effects not admitted in franchise:
- Octroi de Mer (local tax): 7% Octroi de Mer + 2.5% additional rights, transit taxes if no presentation of the documents.
- New Furniture (invoice is compulsory): tax: V.A.T. 8.5% + Octroi de Mer 15% + additional right 2.5% + transit dues.
MOTOR VEHICLES
- Vehicles can be imported duty free provided they have been owned and used by the shipper for at least six months prior to importation. The owner must have been living abroad for at least one year. The shipper should have available:
Documents Required:
- certificate of non-pledge;
- declaration of value (sale invoice)
- Original bill of lading / AWB
- Copy of the registration certificate
- Certificate of change of residence, working contract
In order to register the vehicle, you will need the customs clearance certificate n° 846A issued by the customs administration. This certificate confirms that the duties and taxes have been paid to the administrative office where the vehicle will be registered. The certificate will be requested to change the address on the registration card.
Specific Information:
Note: Please contact local agent for specific information.
LIQUOR
- Shippers can import small and reasonable amounts of liquor (up to fifty bottles) as part of a household good shipment. Duty and tax will be applied on all liquor.
FIREARMS
- Heavily restricted item:
Shipper will need to obtain prior approval from the French Ministry of Defense to import firearms. (Import permit issued by Directorate General of Customs, bureau D 3.)
PETS
Note: Please contact local agent for specific information.
- All pets must have a certificate of health from a veterinarian indicating that the pet is free from rabies, and has lived in the origin country for at least six months. This certificate must be dated no less than three days prior to departure. Alternately, the shipper can have a new rabies inoculation certificated dated between one and six months of departure
PROHIBITED GOODS
- Some prohibited goods include, but are not limited to:
- Live plants
- Ivory
- Alcohol limited quantity only
- Unlawful drugs
- Firearms / Ammunitions are submitted to authorization from the territorial administration
DUTIABLE/RESTRICTED ITEMS
Note: Please contact local agent for specific information.
- New items
- Jewelry and precious metals
- Antiques and art objects