Alcohol regulations in Mayotte

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

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

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) 1169/2011). Conformity is enforced via post-market surveillance.

Authority

Direction générale de la concurrence, de la consommation et de la répression des fraudes (DGCCRF / DEETS Mayotte) and DGDDI

Documents and samples

None required prior to release; technical data sheets and certificates of analysis must be kept available upon inspection request

Fees

None

Renewal

None

Time to obtain

Immediate (no prior authorization)

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; invoice and packing list. Fiscal stamps / capsules représentatives de droit (CRD) on bottles are optional since 2019 provided excise payments are tracked via commercial accounting.

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.

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 2.5% OMR (actual rate set by the Conseil Départemental). French specific excise duty on spirits (droit de consommation) and the social security health contribution (cotisation sécurité sociale) apply per hectolitre of pure alcohol (hlap) under the CIBS.

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). Off-premise takeaway sales require a 'licence à emporter', declared at the local town hall (Mairie) at least 15 days in advance, requiring a training certificate (permis d'exploitation). Takeaway sales between 22:00 and 08:00 require a night alcohol sales permit (PVBAN). Service stations are strictly prohibited from selling alcohol between 18:00 and 08:00 and cannot sell chilled alcoholic beverages.

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 both at checkout and upon delivery; delivery to visibly intoxicated individuals is prohibited.

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 list/nutrition declaration (mandatory on-pack or via QR code). Mandatory French language. Mandatory French pregnancy warning pictogram (or standard text warning) against alcohol consumption during pregnancy.

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 time windows, billboards in permitted zones, and digital sites not targeted at youth; content must be purely objective/factual (origin, composition, ABV, production method); every advertisement must include the mandatory health warning: 'L’abus d’alcool est dangereux pour la santé, à consommer avec modération'; sports and cultural sponsorships by alcohol brands are prohibited.

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 apply.

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 08:00 to address public order. Blanket bans apply to takeaway sales on Sunday afternoons. Protected buffer zones (zones protégées) established around schools, hospitals, places of worship, and stadiums forbid the opening of new licensed premises.

• 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 Mayotte restricting night-time off-premise alcohol sales and consumption on public thoroughfares.
• Enforcement of updated EU-wide nutritional and ingredients disclosure requirements on spirit labels (on-label or digital QR codes).

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 significantly constrained by heavy Octroi de Mer import surcharges and frequent local night-time takeaway sales curbs.

• Direction Régionale des Douanes et Droits Indirects de Mayotte
• Préfecture de Mayotte
• Conseil Départemental de Mayotte
• Direction Générale de la Concurrence, de la Consommation et de la Répression des Fraudes (DGCCRF / DEETS Mayotte)

1. Portail des Douanes - Fiscalité des alcools et boissons alcooliques
2. Conseil Départemental de Mayotte - L'octroi de mer à Mayotte
3. Préfecture de Mayotte - Réglementation des débits de boissons et arrêtés
4. Légifrance - Code de la santé publique (Débits de boissons et publicité)
5. Légifrance - Loi n° 2015-762 relative à l'octroi de mer