As Martinique is a Departement Outre Mer of France
and consider a part of metropolitan France
there is no importation if you sail from France to Martinique. Technically it is a domestic sail in the same way the flight from Paris to Martinique is a domestic flight.
So if you are an EU flagged boat
sailing from the EU to Martinique you are technically doing an EU passage
. As long as you have all your paperwork in place there will be no issues when you arrive. This also applies for Guadaloupe, also a DOM.
However once you leave Martinique you will still be subject to all the usual customs regulations
you find outwith the EU