Guadeloupe is part of DROM (domains region outre mer). From a customs point of view it means that: a) the goods with EU status do not pay any duty; b) pay only the octroi de mer whose rate changes since 1 August 2023.
Since 24 May 2023 is entered into force the new tariff of octroi de mer for Mayotte. Mayotte is part of the Overseas Departments and Regions (“DROM”, ex-DOM). This department is therefore considered an export territory vis-à-vis the EU (just like Guadeloupe, Martinique, Guyana and Réunion). Customs declarations are thus maintained in exchanges with the DROMs. Please note that goods with Unioncustoms status are not subject to EU customs duties. On the other hand, any import into DROMs may be subject to octroi de mer. The rates are specific to each DROM and depend on customs nomenclatures(RITA).