On arrival or return from the French Antilles, you must declare the goods you are transporting and pay taxes if necessary (VAT, dock dues and regional dock dues).

You benefit from a value franchise and a quantity franchise for the following products:

• Value of goods purchased or offered admitted duty-free: €1,000
• Tobacco: 200 cigarettes or 100 cigarillos or 50 cigars or 250 g of smoking tobacco
• Alcoholic drinks: 4 liters of wine (less than 18°) or 16 liters of beer or 2 liters of alcohol over 22°.
  
  You will not have to pay any duties or taxes on these goods up to the maximum quantities indicated per person if you respect the formalities required by the territory of Saint-Martin.
  
  The above limits cannot be combined for the same category of products. These allowances may vary, check directly with the customs services of your country of origin before your arrival on the island.