For deliveries of goods that are imported into the tax territory of the departments of Guadeloupe, Martinique, French Guiana, Réunion and Mayotte and the overseas collectivities of Saint-Barthélemy, Saint-Martin, the Wallis and Futuna Islands and Saint-Pierre-et-Miquelon, the payment periods provided for in I of Article L. 441-10 and 1° to 4° of II of Article L. 441-11 shall only be counted from the date of customs clearance of the goods at the port of final destination. When the goods are made available to the buyer, or his representative, in mainland France, the period is only counted from the twenty-first day following the date on which the goods are made available, or from the date of customs clearance if this is earlier.
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