Free import
• Mayotte is part of the EU customs territory but is treated for tax purposes as a territory outside the EU, including for travel from mainland France. VAT does not apply in Mayotte; instead, local taxes (octroi de mer and regional octroi de mer) are charged on goods arriving. Goods above the allowances must be declared on arrival, even if they were bought tax-included in mainland France.
• Goods for personal use or gifts arriving from mainland France or another EU country: up to EUR 1,000 per traveler. No customs duty is due on these goods, only local taxes above the allowance.
• Goods for personal use or gifts arriving from a non-EU country: up to EUR 430 per traveler aged 15 or older and EUR 150 per traveler under 15. Above the allowance, customs duty and local taxes are charged.
• For travelers aged 17 or older, from any origin: 200 cigarettes or 100 cigarillos or 50 cigars or 250 g of smoking tobacco (a proportional mix is allowed).
• For travelers aged 17 or older, from any origin: 1 L of alcohol over 22% or 2 L of alcohol up to 22%, plus 4 L of still wine and 16 L of beer.
• Allowances are per person and cannot be pooled; an item worth more than the allowance is taxed on its full value.
Currency
• Mayotte's currency is the euro (EUR).
• Travelers must declare cash of EUR 10,000 or more (or the equivalent in other currencies) when arriving from a non-EU country or from another EU country. Cash includes banknotes, coins, bearer instruments such as cheques and traveler's cheques, gold coins (at least 90% gold), gold bars and nuggets (at least 99.5% gold) and prepaid cards. The declaration can be made online with the DALIA service (up to 30 days before travel and at the latest before crossing the border) or at customs. Failure to declare can lead to a fine of up to 50% of the amount and retention of the cash.
• This declaration does not apply to travel between Mayotte and mainland France.
Prohibited
• Counterfeit goods (fake designer clothing, bags, watches, perfume and similar), even in small quantities for personal use
• Meat, milk and products made from them from non-EU countries (limited exceptions apply, for example for powdered infant milk, infant food and special medical food)
• Trade in endangered species listed in Appendix I of CITES (for example sea turtles, big cats, rhinoceroses, dolphins and whales) and products made from them
• Category 1 attack dogs (non-pedigree dogs of American Staffordshire Terrier, Mastiff and Tosa type)
• Illegal drugs
Restricted
• Pets (dogs, cats, ferrets) follow the EU and French rules: a microchip, a rabies vaccination given after the microchip and at least 21 days before travel, and an EU pet passport or, from a non-EU country, an official EU health certificate. From non-EU countries not on the EU list, a rabies antibody (titer) test is also required. No more than 5 pets per traveler. Check the current conditions with DAAF Mayotte before travel.
• Plants, plant products and soil are strictly controlled in Mayotte, including when brought from mainland France. Check the current rules with the Food, Agriculture and Forestry Directorate of Mayotte (DAAF) before bringing any in baggage or by post.
• Other endangered species of plants and animals and products made from them (CITES) need CITES permits from the regional environment authority (DEAL Mayotte).
• Other food of animal origin from non-EU countries (such as fish, eggs and honey) is allowed only in limited amounts.
• Medicines: only quantities for the treatment period on the prescription or, without a prescription, up to three months of treatment. Narcotic and psychotropic medicines must be carried with the original prescription.
• Weapons and ammunition need prior import authorization.
• Cultural goods (works of art, antiques, archaeological items) need documents issued by the French Ministry of Culture.