Article L3443-3-1 of the French General Code of Local Authorities

The fraction of the excise duty on tobacco mentioned in article L. 314-1 of the code of taxes on goods and services levied in overseas France is allocated to the department in which it is released for consumption.

However, transfers between Martinique and Guadeloupe give rise, within a period of six months, to a payment of excise duty to the department of destination.
However, transfers between Martinique and Guadeloupe give rise, within six months, to a payment of excise duty to the department of destination deducted from the fraction collected in the department of release for consumption.
The fraction allocated to La Réunion is reduced by 22.57% for the benefit of the State.

Original in French 🇫🇷

Article L3443-3-1

La fraction de l’accise sur les tabacs mentionnée à l’article L. 314-1 du code des impositions sur les biens et services perçue en outre-mer est allouée au département de mise à la consommation.

Toutefois, les transferts entre la Martinique et la Guadeloupe donnent lieu, dans un délai de six mois, à un versement de l’accise au profit du département de destination prélevé sur la fraction perçue dans le département de mise à la consommation.

La fraction affectée à La Réunion est réduite de 22,57 % au bénéfice de l’Etat.